Indonesian Accounting Research Journal

Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Cimahi

Florencia Fiona Paat — 2023-10-31

One of the initiatives issued by the central government to provide ease and empower the realisation of improvement information and data frameworks, financial data, and other government data for decision making is the implementation of the SIPD in all local government organisations in Indonesia, including the West Java Area, in particular within the Territorial Government of Cimahi City. The goal of this research is to ascertain how the implementation of the Sistem Informasi Pemerintahan Daerah (SIPD) has altered the standard of Cimahi City's monetary reporting. The purpose of this research was to examine SIPD Reverse's implementation in Cimahi City. A quantitative method was used to perform this study. This study's findings may represent a crucial piece of background knowledge. Methodology for gathering data by polling a representative sample of Cimahi's financial sector throughout the municipality. Analyses include the chi-square test, the t-test, the Friedman test, the Mann-Whitney U test, and the chi-squared test. According to the results, the Sistem Informasi Pemerintahan Daerah (SIPD) has a substantial effect on the accuracy of financial reporting.

Analisis Faktor- Faktor Penyebab Defisit Anggaran Pendapatan Belanja Daerah (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat Tahun Anggaran 2019-2021)

Indriani Restu — 2023-10-31

Fiscal policy largely determines the composition of the budget structure prepared by the regional government, namely the APBD. The meaning of the APBD is seen from the efforts and seriousness of the local government when managing regional finances, the amount of revenue power that will be extracted, the direction of the regional spending cycle that is used as the focus, and where the budget deficit will be borne from. The composition of the budget structure compiled by the regional government of West Bandung Regency for the last three years (2019-2021) states that there is an unstable amount in the income budget and expenditure budget regarding its economic development when viewed from its economic growth. This research aims to find out what factors cause the budget deficit and find out the strategy or follow-up of the West Bandung Regency government in tackling the budget deficit problem. This study uses a qualitative case study approach. Data collection used interview techniques with informants as a source of information and information on regional financial annual reports as objects used. Based on the results of the study, there were factors that caused the budget deficit in the West Bandung Regency government, including the adjusted RKPD (Regional Work Plan) and the economic crisis due to shifts in regional expenditure allocations, especially personnel spending.

Implementasi Balanced Scorecard Sebagai Tolak Ukur Kinerja Pada Instansi Pemerintah Daerah (Studi Kasus Pada Kecamatan Cidahu Kabupaten Kuningan)

Nadia Rahma Fidela — 2023-10-31

This study aims to measure the performance of Cidahu District, Kuningan Regency with the Balanced Scorecard Method. The balanced scorecard is a method that can be used to analyze organizational performance in the financial and non-financial sectors. The purpose of this research is to build a model that is used to assess the performance of public services in a Regional Apparatus Organization (OPD). The Balanced Scorecard approach is applied to determine the hierarchy of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is a quantitative and qualitative approach. The results of this study are that financial performance in terms of the budget has been effective and efficient with a respective percentage of 98.7% and 26.1%. Non-financial performance seen from the customer perspective shows very satisfactory results, the internal business process perspective and the growth and learning perspective show satisfactory results. However, the financial and non-financial performance still needs to be improved and improved.

Evaluasi Penerapan Sistem Pengendalian Intern Atas Prosedur Penerimaan Pajak Reklame Pada Badan Pendapatan Daerah Kota Bandung

Rifqi Surachman — 2023-10-31

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem pengendalian intern
penerimaan pajak reklame pada Badan Pendapatan Daerah Kota Bandung. Badan Pendapatan Daerah Kota Bandung mempunyai tugas untuk melaksanakan kebijakan daerah di bidang pengelolaan pendapatan daerah di Kota Bandung.. Metode penelitian yang dilakukan adalah deskriptif kualitatif dan pengumpulan data menggunakan metode observasi, wawancara, dan dokumentasi. Kemudian peneliti melakukan analisis data dengan menggunakan control matrix menurut Gelinas, dkk (2014) yang akan menghasilkan solusi untuk penerapan sistem pengendalian intern atas penerimaan pajak reklame. Hasil penelitian menunjukan bahwa Sistem Pengendalian Internal pada Badan Pendapatan Daerah Kota Bandung sudah diterapkan, namun belum sepenuhnya berjalan efektif dikarenakan masih terdapat 7 rencana pengendalian yang belum diterapkan oleh Badan Pendapatan Daerah Kota Bandung.

Analisis Flypaper Effect, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jawa Barat 2017-2021

Desi Apriliani — 2023-10-31

The purpose of this study is to determine the partial and simultaneous effects of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) on regional expenditure, as well as to provide empirical evidence of whether the flypaper effect occurs in the districts and cities of West Java Province from 2017 to 2021. This is a quantitative research study with a sample of 27 districts and cities in West Java Province. The data source for this study is secondary data obtained from the website of the Government Financial Agency (BPK). The results of the study indicate that (1) PAD has a positive and significant effect on regional expenditure, (2) DAU has a positive but not significant effect on regional expenditure, (3) DAK has a positive and significant effect on regional expenditure, (4) PAD, DAU, and DAK have a positive and significant simultaneous effect on regional expenditure, and (5) there is no flypaper effect phenomenon in the districts and cities of West Java Province from 2017 to 2021.

Analisis Biaya Volume Laba sebagai Alat Perencanaan Laba Pada Pabrik Roti Sri Rejeki Patrol V Baleendah Kabupaten Bandung

Amelia Rahmawati — 2023-10-31

Penelitian ini dilakukan pada Pabrik Roti Sri Rejeki yang belum melakukan perencaanaan laba yang baik. Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana perencanaan laba yang baik dengan menggunakan analisis biaya volume laba. Analisis tersebut menghitung Break Even Point (BEP), Target penjualan untuk mencapai laba, Margin of Safety (MOS), dan Degree of Operating Leerage (DOL). Metode penelitian yang digunakan yaitu metode deskriptif dengan pendekatan kuantitatif. Jenis data yang diterapkan yaitu data kualititaf dan data kuantitatif dengan sumber data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Langkah-langkah yang dilakukan adalah mengklasifikasikan biaya menjadi biaya variabel dan biaya tetap, melakukan perhitungan margin kontribusi, BEP, target penjualan untuk mencapai laba, MOS, dan DOL. Berdasarkan perhitungan, BEP yang dihasilkan adalah Rp 22.998.668 untuk Roti Kadet, Rp 9.850.762 untuk Roti Tawar Besar, Rp 34.271.264 untuk Roti Kasino, dan Rp 7.647.433 untuk Roti Spesial. MOS yang dihasilkan adalah 97% untuk Roti Kadet, 94% untuk Roti Tawar Besar, 93% untuk Roti Kasino, dan 94% untuk Roti Spesial. DOL yang dihasilkan adalah 1,03 untuk Roti Kadet, 1,07 untuk Roti Tawar Besar dan Roti Kasino, dan 1,06 untuk Roti Spesil. Diharapkan hasil dari penelitian ini dapat membantu perusahaan dalam perencanaan laba yang optimal melalui perhitungan biaya volume laba.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Belanja Modal Terhadap Kinerja Keuangan (Studi Kasus pada Pemerintah Kabupaten Bandung Barat)

Bianca Rahardjo — 2023-10-31

How well local governments manage regional budgets is reflected in how well those governments operate financially. The purpose of this research is to analyze the relationship between local governments' financial health and their original income, equalization fund, and capital expenditure. The West Bandung Regency served as the study's primary location. Saturated sampling methods were employed in this research, and both documentary data and subject data were documented for analysis. Secondary information from the BPK RI-audited West Bandung Regency Budget Realization Report was utilized for this analysis. Data is gathered via document studies and interviews conducted by non-observers, and multiple linear regression is employed for analysis. Multiple linear regression analysis indicated that the financial performance of local governments was significantly affected positively by local original income and The Balancing Fund and negatively by Capital expenditure.

Analisis Laporan Keuangan Komersial Melalui Rekonsiliasi Fiskal untuk Mengoptimalkan Perhitungan Pajak Penghasilan Badan pada PT XXX

Nabila Aulia — 2023-10-31

Tax optimization works to achieve the desired profit, but while meeting the appropriate tax obligations. In this study, optimizing the calculation of corporate income tax at PT XXX is carried out using fiscal reconciliation. Previously, the company only calculated Corporate Income Tax based on commercial financial reports and did not make fiscal corrections. The method used in this research is descriptive quantitative, with data collection through interviews and documentation studies. Profit before fiscal reconciliation was recorded at 133,260,638.00. However, after a fiscal reconciliation was carried out, it was found that the corporate income tax at PT XXX increased and became larger with a difference of Rp. 2,821,830.00.

Pengaruh Pengelolaan Keuangan dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Mira Amalia — 2023-10-31

The quality of financial reports must be considered from preparation to presentation, referring to PP. 71 of 2010 concerning SAP, implementing regional financial management supported by competent HR. This study aims to analyze the effect of Regional Financial Management and HR Competence as independent variables on the Quality of Financial Reports, the dependent variable partially or simultaneously. The population were 31 SKPD, and 73 samples of employees in finance/accounting field in the Regional Government of West Bandung Regency, applying quantitative research with data collection techniques using a questionnaire which tested using multiple linear regression analysis, with SPSS 26.0 application. The conclusions of this study are: (1) Regional Financial Management partially has a positive effect on the Quality of Financial Reports; (2) Competence of HR partially has a positive effect on the Quality of Financial Reports. (3) Regional Financial Management and Competency of HR have a simultaneous positive effect on the Quality of Financial Reports.

The Perceptions of Principals on The Phasing Out of Accounting in Secondary Schools in Limpopo Province South Africa

Muhali Ndou — 2023-10-31

Accounting is facing extinction in some schools in Limpopo Province South Africa because of poor performance by learners. This phasing out of accounting developed curiosity in researchers to start with this investigation. The principals’ reflections and experiences were examined in the study on the phasing-out of accounting as in Limpopo Province schools. The empirical and conceptual nature of the study employed the qualitative approach. The study used interview and observations techniques to collect data from ten secondary schools’ principals in Limpopo province coming from different districts that once had accounting. The findings revealed that teachers’ poor performance and learners’ high failure rate in accounting that caused fewer learners in taking it, resulted in the subject being phased out in some schools. The non-accounting teachers teaching EMS in grade 8 and 9 coupled with inadequate pedagogical content knowledge were found to be amongst the primary contributors in the phasing out of accounting. The hostile working environment due to overloading coupled with lack of strategic school resources and infrastructure contributed to the phasing out of accounting. This study recommends that adequately qualified educators should teach accounting from Senior to Further Education and Training Phases. Lastly, teaching and learning resources and provisioning of subject advisors’ and motivation by professionals in the accounting field need to be addressed.