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INDONESIA
Indonesian Accounting Research Journal
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27471241     DOI : https://doi.org/10.35313/iarj
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including (but not limited) to the following topics: Public sector accounting, Management accounting, Auditing, Corporate Governance, Behavioral Accounting, Accounting Education, Taxation, Accounting information system, Sustainability reporting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 110 Documents
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Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Pada Pemerintah Daerah Kota Cimahi Via Nur Anisa; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the implementation of the Government Internal Control System (SPIP) in the Regional Government of Cimahi City based on Peraturan Pemerintah No. 60 Tahun 2008 concerning Government Internal Control System (SPIP) and the implementation constraints based on the five elements of SPIP, namely control environment, risk assessment, control activities, information and communication, as well as monitoring internal control. This research method is a qualitative descriptive study with an interpretive approach where data collection is carried out by interview, observation, and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate that of the five elements, the Regional Government of Cimahi City has only implemented the elements of information and communication as well as internal control monitoring, while the other three elements have not been implemented adequately because all parameters have not been implemented due to implementation constraints, namely lack of socialization, inadequate implementation. risk assessment, evaluation and documentation activities that have not been maximal, as well as a lack of commitment to the implementation of SPIP.
Pengukuran Kinerja Dinas Kebudayaan, Pariwisata, Kepemudaan, Dan Olahraga Kota Cimahi Dengan Pendekatan Balanced Scorecard Dillah Nur Laila; Dian Imanina Burhany
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research aims to measure the performance of the Ministry of Culture, Tourism, Youth, and Sports (Disbudparpora) cimahi city by using a balanced scorecard approach. Performance measurement is based on four balanced scorecard perspectives, namely financial, customer, internal business process, and growth and learning. This type of research is quantitative descriptive research. Data collection using documentation methods, questionnaires, and interviews. The financial perspective is measured using Regulation of the Peraturan Menteri Keuangan (PMK) No. 214 of 2017, while the non-financial perspective is measured by the Likert Scale (five scales). The results of this study show that: (1) The performance of the financial perspective is less good in terms of budget absorption, very efficient in terms of efficiency ratio, and less effective in terms of effectiveness ratio, (2) The performance of the customer's perspective is quite satisfactory, (3) The performance of the internal business process perspective is very satisfactory, (4) The performance of the learning and growth perspective is quite satisfactory. (5) The overall performance is quite good.
Analisis Faktor-Faktor Yang Memengaruhi Potensi Penerimaan Pajak Parkir Di Kabupaten Bandung Barat (Studi Kasus Pada Badan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat) Anida Iqlima Pitriyani; Usmani
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

One component of the local tax in West Bandung Regency is the parking tax. In 2014-2018 parking tax receipts always increased and reached the target. However, in such an increase the parking tax is the type of local tax with the least revenuei compared to other taxes, whereas when viewed from potential, the parking tax has great potential. Thei purposei ofi thisi studyi isi toi findi outi thei factorsi thati affecti parking tax receipts in West Bandung Regencyi. The results of this study show there are factors that influence parking tax receipts including thei numberi ofi vehiclesi, thei numberi ofi WPi, thei availability ofi parkingi lots, parking rates, policies, and internal factors in the form of disagreements regarding the division of land between taxes and parking levies from BPKD and DISHUB
Evaluasi Efektivitas Pengawasan Dalam Pelaksanaan Fungsi Inspektorat (Studi Kasus Pada Inspektorat Daerah Kabupaten Garut) Iyul Hendriyani; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The problems faced by the Garut District Inspectorate have not carried out activities in accordance with the planned targets and their realization, especially in relation to time. This research is to know and explain the implementation process, constraints in implementation, the cause of implementation constraints and the effectiveness of implementing functions carried out by the Garut District Inspectorate. This type of research is qualitative research with a case study approach. The results of the study showed that the implementation of the function of garut district inspectorate was in accordance with the regulations and regulations. The effectiveness of the supervision of Garut District Inspectorate has not been effective because of the three indicators, namely the target, objectives and time has not been achieved entirely due to the amount of work while the quantity of human resources is limited so that the implementation time becomes late.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Barat Ihsan Wahyudin; Hastuti
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The financial performance of local governments is a picture of the success of local governments in managing their regional finances. The purpose of this study was to determine the effect of partially and simultaneous regional original income, balance funds and capital expenditure on the financial performance of district and city local governments in West Java province. This research is a research that uses descriptive quantitative approach. The subjects in this study were 27 districts and cities in the province of West Java. The data used in this study are secondary data in the form of local government financial reports in West Java province in the 2014-2018 fiscal year obtained from the Badan Pusat Statistik and the Badan Pemeriksa Keuangan. Data analysis techniques in this study used simple linear regression analysis and multiple linear regression analysis. The results of the study showed that Original Local Government revenues had a positive and significant effect on the financial performance of local governments. Fiscal Balance Transfer have a positive and significant effect on the financial performance of local governments, Capital Expenditure hasn’t a significant positive effect on the financial performance of local governments. Simultaneously Original Local Government Revenue, Fiscal Balance Transfer and Capital Expenditure have a significant positive effect on the financial performance of local governments.
Pengaruh Efektivitas dan Kontribusi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Bandung Rina Amalia Putri Wahyuni; Khozin Arief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This research is a quantitative descriptive research. This research aims to determine the level of effectiveness and contribution of local taxes to the Local Government Revenue of Bandung District. Subjects in this research is Bandung District and Local Government Revenue in 2015-2019. This research was conducted by using quantitative methods with a descriptive approach. Sample in this research is 60 months from January 2015 to December 2019. Multiple linear regression was used in data analysis using SPSS Version 25.0. The results of this study indicate that the Effectiveness of Local Taxes (X1) partially has no significant and positive effect on local government revenue (Y). While the Local Tax Contribution (X2) is partially positive and significant effect on Local Government Revenue (Y) of 23,24%. Simultaneously the Effectiveness and Contribution of Local Taxes affect on Local Government Revenue was 25,6% while 74,4% was influenced by other causes outside this research.
Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Perumahan Dan Fasilitas Umum Terhadap Indeks Pembangunan Manusia (Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur) Muhammad Ade Fajar; Lili Indrawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the effect of education expenditure, health expenditure and housing and public facilities expenditure on the human development index in the Cianjur Regency Government during 2014-2019. The sample is budget realization report and human development index data for 6 years. Data analysis technique used is multiple linear regression analysis SPSS 25.00. The result of this study showed education expenditure, health expenditure and housing and public facilities expenditure simultaneously has positive and significance effect 37,2% of human development index, while 62,8% are effected by other factors. Parcial test result, education expenditure has significant effect of human development index. While health expenditure and housing and public facilities expenditure do not effect of human development index.
Analisis Faktor-Faktor Penyebab Keterlambatan Penyerapan Anggaran (Studi Kasus Pada Balai Besar Wilayah Sungai Citarum Kementerian PUPR) Syafira Rizka Nurwidya; Vina Citra Mulyandani
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Central government spending is the largest component in terms of state spending and has an important role in determining national output. Ideally, the increase in state expenditure can follow a responsive absorption pattern both in central government spending and for transfers to regions. The absorption of the accumulated budget at the end of the year indicates that budget execution is not yet optimal. Fiscal year 2018 in Balai Besar Wilayah Sungai Citarum (BBWS Citarum) not performed optimally. The delay in budget absences is too high at Balai Besar Wilayah Sungai Citarum (BBWS Citarum). This study aims to analyze the factors that cause budget shortages at Balai Besar Wilayah Sungai Citarum (BBWS Citarum) for the 2018 fiscal year. This research uses a credibility test with triangulation techniques. The research method used is a qualitative method. The results shows that the budget allocation in the 2018 fiscal year was caused by four factors, namely planning, implementation, human resources, and goods / services procurement.
Pengaruh Perubahan Tarif Terhadap Kepatuhan Wajib Pajak UMKM Sebelum Dan Sesudah PP No. 23 Tahun 2018 Di Kota Bandung (Studi Kasus Wajib Pajak UMKM Pada KPP Pratama Bojonagara Dan KPP Pratama Cibeunying) Anjani Yulizar; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

APBN funds in Indonesia come from three types of revenue sources. The biggest source is from tax revenue. The government issued a policy, namely PP No. 23 of 2018 at a rate of 0.5%. The government reduced the tax rate to 0.5% because the government predict that it would potentially increase the growth of taxpayers. On the other hand, it will decline the state cash receipts. This study aims to determine the effect of changes in tariffs on MSMEs taxpayer compliance. This type of research is quantitative comparative research. The population of this study is the Tax Office in Bandung. The sample using the purposive sampling method which is KPP Pratama Bojonagara and KPP Pratama Cibeunying. The data used in this study is secondary data in the form of tax revenue reports and taxpayer compliance for the years 2018-2019 obtained from KPP Pratama Bojonagara and KPP Prtama Cibeunying. The data analysis techniques used in this study are descriptive statistics, normality test, paired t-test, and wilcoxon sign rank test. The results of the study show that changes in tax rates have a significant effect on taxpayer compliance with the result of decreased revenues with an average value Rp1,112,510,309.06 and an increase in taxpayer compliancewith an average value of 757 taxpayers or 6.6%.
Optimalisasi BMD Pemprov Jabar melalui KSP dengan Badan Usaha Dibandingkan dengan Dikelola melalui Pola BLUD (Studi Kasus pada GOR Saparua) Zalfa Rofia Maulidina; Etti Ernita Sembiring
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to find the most appropriate form of utilization operator for GOR Saparua. In order to achieve a balance of social and economic functions, an ideal and effective form of management is needed for Saparua. According to Permendagri No.19 of 2016, one form of utilization of BMD is the coorporation with Business Agencies, where Saparua will be seen as a source of income. Saparua also provide services to the community so that its utilization will be compared with the form of management by BLUD which is social but also implements business practices. This study uses a credibility test with triangulation techniques. The research method used is a qualitative method with a descriptive approach. The results of this study indicate that the projected income and operating costs are in deficit, whether managed by the Business Agencies or BLUD. If look by conditions and facilities, it would be more suitable to be managed by BLUD because to cover the deficit in operational costs, it can only be helped from the Government budget).

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