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FRISTI RIANDARI
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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 10 No. 4 (2023): June: Accounting, Managemen" : 5 Documents clear
The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services Nur Hayya Sophia
Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v10i4.150

Abstract

This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development of e-commerce business and the development of technology-based accounting information systems simultaneously and significantly influence the need for e-commerce audit services.
The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information Yosi Juita
Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v10i4.151

Abstract

This study aims to determine the effect of applying government accounting standards on the quality of financial reporting information and the influence of regional government internal control on the quality of financial reporting information of the Regional Work Unit (SKPD) of Bukittinggi City. This research is a causative descriptive type which describes the facts that occur clearly and looks at the effect of each causal variable (X) on the effect variable (Y). The population of this study consisted of 87 civil servants (PNS) government agencies and accounting staff of the Regional Work Unit (SKPD) of Bukittinggi City, so the sample for this study was total sampling because the population was less than 100 objects.∝5% (0.05), 2) there is a significant influence between Local Government Internal Control on the quality of financial report information with a t value of 3.184 or a significant level of 0.004, the value is smaller than the significant level∝5% (0.05). It is hoped that this research can make a positive contribution to the Regional Apparatus Unit (SKPD) of the City of Bukittinggi.
Fixed asset accounting analysis on Pt. Compacto Solusindo Pekanbaru Antung Pratama
Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v10i4.152

Abstract

According to PSAK No. 16 of 2009 revised 2007 Article 16 says that fixed assets are tangible assets acquired in the form of ready-to-use or built beforehand, which are used in company operations, are not intended to be sold in the course of the company's normal activities and have a useful life. more than one year. The research was conducted at PT Compacto Solusindo Pekanbaru with the address Jalan Soekarno Hatta No.218 Pekanbaru.The purpose of this study is to find out that the recording of fixed assets by the company is in accordance with the applicable accounting principles, namely PSAK No. 16 of 2009 concerning Fixed Assets. according to the rules stated in PSAK No.16 the value of the building cannot be combined with the value of the land, because the land is not depreciated while the building experiences depreciation every year. residual value of the item.The author suggests that in compiling reports on depreciation of company assets, it should be guided by the applicable provisions, namely PSAK No. 16 concerning fixed assets so that there are no errors in calculating the actual value of fixed assets.
The effectiveness of internal control in the payroll accounting system Case Study at PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta Agung Samudra
Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v10i4.153

Abstract

This study aims to determine whether the payroll system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is in accordance with theoretical studies that meet the elements of an effective and internal control system. This type of research is a case study. Data collection techniques used were interviews, documentation, and questionnaires. Data analysis techniques were carried out by comparing the theory and practice of the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta to analyze the effectiveness of internal control in the payroll accounting system using the stop-or-go-sampling method. Based on the results of the research and discussion, it shows that the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is good. The results of the compliance test on the sample did not reveal any deviations or the number of errors was equal to 0 (zero), so AUPL = DUPL, which is 5%. Thus the internal control in the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta has been effective.
Inventory accounting analysis at pt. Andalas independent son of Pekanbaru Darmi Darmi
Indonesia Accounting Research Journal Vol. 10 No. 4 (2023): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v10i4.154

Abstract

PT. Andalas Putra Mandiri is a trading company engaged in the sale of medicines and medical devices, which is located at Jalan Thamrin No.124, Sukamaju sub-district, Sail sub-district, Pekanbaru City. For companies, inventory is the largest item in the financial statements and absorbs very large investments. This makes the writer feel the need to conduct research based on Financial Accounting Standards No. 14 relating to the presentation of inventory estimates in the financial statements, with the title "Inventory Accounting Analysis at PT. Andalas Putra Mandiri Pekanbaru”. The purpose of this research is to find out how PT. Andalas Putra Mandiri Pekanbaru determines the cost of inventory, evaluates inventory and presents inventory in the financial statements. The method used in this research is descriptive method, while the data collection method used consists of interviews and documentation. From this study, the authors found several deviations including errors in determining the cost of inventory and presenting inventory estimates in the financial statements. The author draws the conclusion that inventory accounting at PT. Andalas Putra Mandiri Pekanbaru has not been implemented in accordance with what is regulated in the Financial Accounting Standards. The company should apply inventory accounting in accordance with the applicable Financial Accounting Standards.

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