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Asep Mulyana
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asepdiymulyana@gmail.com
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accrual@unnur.ac.id
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Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung, Jl. Pajajaran No 219 Bandung 40174
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INDONESIA
Accounting Research Journal
Published by Universitas Nurtanio Bandung
ISSN : -     EISSN : 29863406     DOI : 10.56244
Core Subject : Economy,
Economics, Econometrics & Finance
Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual publishes two issues in a year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 86 Documents
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PENGARUH PENJUALAN, BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PT VALE INDONESIA TBK. PERIODE 2018-2024 Rizka, Rizka; Kurniawan, Reza; Mulyana, Asep
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.994

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh penjualan,biaya produksi dan biaya operasional terhadap laba bersih PT Vale Indonesia Tbk. periode 2018—2024. Metode penelitian yang digunakan deskriptif dan asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan yang di dapatkan melalui laman resmi Bursa Efek Indonesia (BEI). Berdasarkan hasil penelitian secara parsial penjualan berpengaruh terhadap laba bersih, biaya produksi tidak berpengaruh terhadap laba bersih dan biaya operasional tidak berpengaruh terhadap laba bersih. Penjualan, biaya produksi dan biaya operasional secara simultan berpengaruh terhadap laba bersih.
PENGARUH LITERASI AKUNTANSI, PENCATATAN TRANSAKSI HARIAN, DAN PENGGUNAAN E-WALLET TERHADAP KUALITAS PENGELOLAAN KEUANGAN Novianti, Putri; Auliya Zulfatillah
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1006

Abstract

This study was conducted to examine the effect of accounting literacy, daily transaction recording, and e-wallet usage on financial management quality. The respondents were MSMEs engaged in the food and beverage sector in Bandung. Although these MSMEs have utilized digital payment systems, there are still obstacles, particularly in terms of inconsistent transaction recording and suboptimal utilization of financial data from e-wallets. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 72 respondents. Statistical testing uses multiple linear regression. The regression analysis results show that the three independent variables, namely accounting literacy, daily transaction recording, and e-wallet usage, have a significant partial effect on financial management quality. However, the negative regression coefficients for all three variables indicate that improper implementation of these aspects can have a negative impact on SME finances. Therefore, a more consistent and accurate understanding and application are needed to ensure that the use of financial technology and transaction recording can truly enhance the overall quality of SME financial management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENUTUPAN GIANT PADA PT HERO SUPERMARKET TBK (HERO GRUP) Kristiastuti, Francisca; Utari Kartika Sari; Nurul Abdilah Solehah
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1007

Abstract

Hero Group closed all Giant outlets in 2021. This was a effort by the company to reduce its burden and focus of business development on other sectors. This research was conducted to determine the difference in financial performance as a result of the closure of Giant outlets by comparing data from before and after the event. This study uses a comparative test, which is a test that compares two data. The test tool used is the paired sample t test. The data compared are the period before the closure of Giant in 2018 – 2020 and the period after the closure of Giant in 2021 – 2023. Based on the results there was no difference in PT Hero Supermarket, Tbk’s financial ratio as measured by current ratio, debt to equity ratio, and net profit margin both before and after the closure of Giant outlets. Meanwhile, the ratio of total assets turnover had a significant difference.
PENGARUH KESADARAN WAJIB PAJAK DAN PROGRAM PEMUTIHAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT CIMAHI Dwi Anjarwati, Putri; Dherian Rizki, Nonon; Kibet Lesmana, Kusnadi
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1008

Abstract

Motor Vehicle Tax is one of the regional taxes that serves as an important source of revenue for provincial governments in Indonesia. The compliance of motor vehicle taxpayers is a crucial factor in increasing regional tax revenue. However, many taxpayers are still found to delay or even avoid fulfilling their tax obligations. This study aims to examine the influence of Taxpayer Awareness and the Tax Amnesty Program on Motor Vehicle Taxpayer Compliance at the Cimahi Samsat Office. The research uses a quantitative method with a descriptive approach. Data was collected through questionnaires distributed directly to 100 respondents as the research sample. The data analysis technique used is multiple linear regression, processed using SPSS version 29. The results of this study indicate that both partially and simultaneously, Taxpayer Awareness and the Tax Amnesty Program have a significant influence on Motor Vehicle Taxpayer Compliance at the Cimahi Samsat Office.
ANALISIS DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM FARMASI DI BEI SEBELUM DAN SESUDAH PANDEMI COVID-19 Dikdik Maulana
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1011

Abstract

Indonesia's pharmaceutical market faces the obstacle of a poor operating climate undermined by low levels of protection for intellectual property. In addition, the pricing and reimbursement system is underdeveloped. The pricing and reimbursement system reflects the underdeveloped status of the pharmaceutical market and requires restructuring and modernization. The target issues to be discussed are researched through research with specific themes and research topics by narrowing down the topic of discussion regarding Dividend Payout Ratio and Stock Price. The research method approach used is descriptive verification method, which is research that aims to determine the relationship between variables and other variables. This method is done by testing hypotheses and answering problem formulations through data collection. The data source used in this study is the official website of the Indonesia Stock Exchange (IDX). Based on the test results, the results of the research on the Dividend Payout Ratio variable state that there is an influence between Dividend Payout Ratios and stock prices, firm size has a significant effect on stock prices, dividend payout ratio has no significant effect on stock prices.
THE IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS MULYANA, ASEP; Leniany, Tevi
Accounting Research Journal Vol. 4 No. 1 (2025): Accounting Research Journal (September 2025 - February 2026)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v4i1.1016

Abstract

This research explains the importance of performance analysis in accounting information systems which aims to analyze how effective and accurate the performance of accounting information systems is on the company's economy. If this accounting information system is not effective and accurate, it will cause several factors such as recording errors, inaccurate reporting of the company's economic financial activities. The method used in this research is a literature study which collects data from several sources. The conclusion of this research is that in the era of information technology, companies are forced to use accounting information systems because this accounting information system is very important for companies. The existence of an accounting information system produces reports and data effectively and accurately and enables managers to make appropriate decisions. Information systems also provide good benefits for companies, such as tax optimization, cost control, accurate budget preparation and reducing the risk of errors in recording.

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