Employee downsizing is one of the strategies that many carried out during the Covid-19 pandemic to reduce the company's costs while increasing revenue. Therefore, the authors conducted this study intending to find out the effect of employee downsizing on financial performance projected by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The sampling technique used is purposive sampling by setting certain criteria so that obtained as many as 33 companies meet the criteria. The research method used is quantitative descriptive method with Multivariate Analysis of Variance (MANOVA) using SPSS 25. The result of this study is the known effect of employee downsizing on financial performance projected with ROA, ROE, and NPM is positive and significant simultaneously. Partially, employee downsizing has a positive and no significant effect on ROA or ROE but has a positive and significant effect on NPM.
{"title":"Pengaruh Employee Downsizing Terhadap Kinerja Keuangan Perusahaan","authors":"Ghinaa Khoirunnisa, J. Ishak","doi":"10.35313/ialj.v2i2.3270","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3270","url":null,"abstract":"Employee downsizing is one of the strategies that many carried out during the Covid-19 pandemic to reduce the company's costs while increasing revenue. Therefore, the authors conducted this study intending to find out the effect of employee downsizing on financial performance projected by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The sampling technique used is purposive sampling by setting certain criteria so that obtained as many as 33 companies meet the criteria. The research method used is quantitative descriptive method with Multivariate Analysis of Variance (MANOVA) using SPSS 25. The result of this study is the known effect of employee downsizing on financial performance projected with ROA, ROE, and NPM is positive and significant simultaneously. Partially, employee downsizing has a positive and no significant effect on ROA or ROE but has a positive and significant effect on NPM.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129220276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cahaya Printing is a company engaged in printing services and is located in Bandung. Financial reports are important information for internal and external parties. The purpose of this study is to identify and identify the weaknesses of the companys accounting information system, as well as to design the application of financial statements according to the needs and to know the implications. The research method used is a qualitative method with a case study and development approach. Microsoft Access 2016 as a design tool as well as document flowcharts and DFD as tools for the flow of the system. Recording and reporting in the company already uses Microsoft Excel, the results of the design of financial report applications in the form of a list of journal transactions, a list of general ledger transactions, trial balances, income statements, reports of changes in equity, statements of financial position, cash flow statements, cash income and expenditure reports, and a list of charts of accounts. This application is also considered more effective and efficient in overcoming problems related to the previous system
{"title":"Perancangan Aplikasi Sistem Informasi Akuntansi Laporan Keuangan Menggunakan Microsoft Access 2016","authors":"Siti Sopiah, Arif Afriady","doi":"10.35313/ialj.v2i2.3203","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3203","url":null,"abstract":"Cahaya Printing is a company engaged in printing services and is located in Bandung. Financial reports are important information for internal and external parties. The purpose of this study is to identify and identify the weaknesses of the companys accounting information system, as well as to design the application of financial statements according to the needs and to know the implications. The research method used is a qualitative method with a case study and development approach. Microsoft Access 2016 as a design tool as well as document flowcharts and DFD as tools for the flow of the system. Recording and reporting in the company already uses Microsoft Excel, the results of the design of financial report applications in the form of a list of journal transactions, a list of general ledger transactions, trial balances, income statements, reports of changes in equity, statements of financial position, cash flow statements, cash income and expenditure reports, and a list of charts of accounts. This application is also considered more effective and efficient in overcoming problems related to the previous system","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129492035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING","authors":"Yulia Prisselya Hutagalung, Sugih Sutrisno Putra","doi":"10.35313/ialj.v2i2.3293","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3293","url":null,"abstract":"This study aims to determine whether corporate social responsibility has a positive and significant effect on firm value, and whether profitability is able to strengthen the relationship of corporate social responsibility to firm value. This type of research uses quantitative methods. Data analysis techniques in this study use SPSS 25 tools. are classical assumption test, hypothesis test, regression analysis and MRA (moderated regression analysis). The result of the research is that CSR has no effect on firm value, and profitability is able to strengthen the relationship between CSR and firm value \u0000 \u0000 ","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124030045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the effect of Return On Assets, Debt To Equity Ratio and Earning Per Share on stock returns listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research using secondary data from financial reports from consumer goods companies listed on the Indonesia Stock Exchange in 2015-2019. In determining the sample is done by using purposive sampling. The number of samples in this study were 28 companies with a total of 85 observations that met the criteria for observation. This study uses two independent variables, namely Return On Assets (X1), Debt To Equity Ratio (X2) and Earning Per Share (X3) and one dependent variable, namely stock returns (Y). The data analysis technique used multiple linear regression analysis and statistical analysis was carried out with the help of IBM SPSS 25. The findings in this study, partially Return On Assets and Debt To Equity Ratio have a positive and significant effect on stock returns. While Earning Per Share has no significant effect on stock returns. Simultaneous testing shows that Return On Assets, Debt To Equity Ratio and Earning Per Share have a significant effect on stock returns.
{"title":"Pengaruh Profitabilitas, Solvabilitas, dan Rasio Pasar Terhadap Capital Gain","authors":"Fitria Haeranisa, Sudjana","doi":"10.35313/ialj.v2i2.3279","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3279","url":null,"abstract":"This study aims to analyze the effect of Return On Assets, Debt To Equity Ratio and Earning Per Share on stock returns listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research using secondary data from financial reports from consumer goods companies listed on the Indonesia Stock Exchange in 2015-2019. In determining the sample is done by using purposive sampling. The number of samples in this study were 28 companies with a total of 85 observations that met the criteria for observation. This study uses two independent variables, namely Return On Assets (X1), Debt To Equity Ratio (X2) and Earning Per Share (X3) and one dependent variable, namely stock returns (Y). The data analysis technique used multiple linear regression analysis and statistical analysis was carried out with the help of IBM SPSS 25. The findings in this study, partially Return On Assets and Debt To Equity Ratio have a positive and significant effect on stock returns. While Earning Per Share has no significant effect on stock returns. Simultaneous testing shows that Return On Assets, Debt To Equity Ratio and Earning Per Share have a significant effect on stock returns.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116650879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the Representatives of BKKBN of West Java Province as one of the government's institutions that uses funds from the public sector in carrying out its programs and hopes that all activities are following the criteria for efficiency in the use of resources and effective in achieving the goals/targets that had been established. The purpose of this study discusses the level of effectiveness and efficiency of Direct expenditure budget in the Representatives of BKKBN of West Java Province. The method used is quantitative descriptive, namely by analyzing data targets, budget realization and direct expenditure budget realization for 2016-2020. The criteria of effectiveness and efficiency in Direct expenditure budget of the Representatives of BKKBN of West Java Province is varied, the average level of effectiveness is 83.58%, which shows the criteria obtained are quite effective and the average level of efficiency is 77.28%, which shows the criteria obtained are efficient.
{"title":"Analisis Efektivitas Dan Efisiensi Anggaran Belanja Langsung Perwakilan Badan Kependudukan Dan Keluarga Berencana Nasional Provinsi Jawa Barat Tahun Anggaran 2016-2020","authors":"Nadia Resti Oktaviani, Vina citra Mulyandani","doi":"10.35313/ialj.v2i2.3219","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3219","url":null,"abstract":"In the Representatives of BKKBN of West Java Province as one of the government's institutions that uses funds from the public sector in carrying out its programs and hopes that all activities are following the criteria for efficiency in the use of resources and effective in achieving the goals/targets that had been established. The purpose of this study discusses the level of effectiveness and efficiency of Direct expenditure budget in the Representatives of BKKBN of West Java Province. The method used is quantitative descriptive, namely by analyzing data targets, budget realization and direct expenditure budget realization for 2016-2020. The criteria of effectiveness and efficiency in Direct expenditure budget of the Representatives of BKKBN of West Java Province is varied, the average level of effectiveness is 83.58%, which shows the criteria obtained are quite effective and the average level of efficiency is 77.28%, which shows the criteria obtained are efficient.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132109951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to examine how big the significant influence of Good Corporate Governance and Enterprise Risk Management on Company Performance at PT Pos Indonesia (Persero) on Bandung City. The source of data in this study is primary data with the method of collecting data through closed questionnaires distributed to 34 respondents. The research method used is a quantitative method with the data analysis technique used is path analysis using the Statistical Package for Social Sciences (SPSS) version 26 software. The results of this study indicate that simultaneously GCG and ERM have a positive and significant effect on the performance of PT Pos Indonesia (Persero) which is 38.7%.
本研究旨在检验良好的公司治理和企业风险管理对万隆市PT Pos Indonesia (Persero)公司绩效的显著影响有多大。本研究的数据来源为原始数据，采用封闭式问卷的方式收集数据，共发放34份问卷。使用的研究方法是定量方法，使用的数据分析技术是路径分析，使用社会科学统计软件包(SPSS) 26版软件。本研究结果表明，GCG和ERM同时对PT Pos Indonesia (Persero)的绩效有显著的正向影响，影响幅度为38.7%。
{"title":"Pengaruh GCG dan ERMTerhadap Kinerja Perusaaan Berbasis BSC","authors":"Amanda Sri Ningrum, Darya Setia Nugraha","doi":"10.35313/ialj.v2i2.3232","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3232","url":null,"abstract":"This research aims to examine how big the significant influence of Good Corporate Governance and Enterprise Risk Management on Company Performance at PT Pos Indonesia (Persero) on Bandung City. The source of data in this study is primary data with the method of collecting data through closed questionnaires distributed to 34 respondents. The research method used is a quantitative method with the data analysis technique used is path analysis using the Statistical Package for Social Sciences (SPSS) version 26 software. The results of this study indicate that simultaneously GCG and ERM have a positive and significant effect on the performance of PT Pos Indonesia (Persero) which is 38.7%.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122228813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This rapid development has caused business competition between MSMEs to become increasingly fierce and requires MSMEs to make maximum efforts to improve their abilities to be able to compete with other business. In order to compete, MSMEs can improve their quality by implementing a business strategy and management approach, namely TQM. This research aims to determine the effect of total quality management implementation on MSMEs performance in the Culinary Sector MSMEs in Coblong Sub-district, Bandung. Measuring the implementation of total quality management uses the characteristic dimensions of total quality management and performance measurement uses the performance dimensions of MSMEs. The type of research used is quantitative research using primary data from MSMEs and IBM SPSS v25 application. The sample used is determined using the Slovin formula with a number of 55 respondents selected using purposive sampling method. The data analysis technique used simple linear regression analysis. The results of this study indicate the effect of 63,5% of the application of total quality management on the performance of MSMEs in the Culinary Sector MSMEs in Coblong Sub-District, Bandung.
{"title":"Pengaruh Penerapan Total Quality Management Terhadap Kinerja UMKM","authors":"Auliya Firyal Zahrah, Arie Apriadi Nugraha","doi":"10.35313/ialj.v2i2.3300","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3300","url":null,"abstract":"This rapid development has caused business competition between MSMEs to become increasingly fierce and requires MSMEs to make maximum efforts to improve their abilities to be able to compete with other business. In order to compete, MSMEs can improve their quality by implementing a business strategy and management approach, namely TQM. This research aims to determine the effect of total quality management implementation on MSMEs performance in the Culinary Sector MSMEs in Coblong Sub-district, Bandung. Measuring the implementation of total quality management uses the characteristic dimensions of total quality management and performance measurement uses the performance dimensions of MSMEs. The type of research used is quantitative research using primary data from MSMEs and IBM SPSS v25 application. The sample used is determined using the Slovin formula with a number of 55 respondents selected using purposive sampling method. The data analysis technique used simple linear regression analysis. The results of this study indicate the effect of 63,5% of the application of total quality management on the performance of MSMEs in the Culinary Sector MSMEs in Coblong Sub-District, Bandung.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129169649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to provide an overview of the implementation of the Theory Of Constraints (TOC) on profit optimization by providing alternative solutions and calculating estimated profit in accounting at PT. Perkebunan Nusantara VIII. Data analysis uses the five-focusing steps developed by Goldratt. Before the implementation of the TOC, the cost of production was considered good, but sales needed to be increased to overcome losses, in March 2021 the loss for tea products was Rp. 20,159,000,000. After implementing the TOC with the first alternative, increasing sales in the Industri Hilir Teh through TikTok's contribution in supporting online marketing, the loss is estimated to be reduced by 0.5%. By implementing the second alternative, allocating banner expense for Facebook ads with local targets, the loss is reduced by 43% and for the overall sales target, it is estimated to reduce the loss by 53%.
{"title":"Penerapan Theory Of Constraints (TOC) Untuk Optimalisasi Laba Pada PT. Perkebunan Nusantara VIII","authors":"Dinda Kirana Pelangi, Rahmadi Muhammad","doi":"10.35313/ialj.v2i1.3149","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3149","url":null,"abstract":"This research aims to provide an overview of the implementation of the Theory Of Constraints (TOC) on profit optimization by providing alternative solutions and calculating estimated profit in accounting at PT. Perkebunan Nusantara VIII. Data analysis uses the five-focusing steps developed by Goldratt. Before the implementation of the TOC, the cost of production was considered good, but sales needed to be increased to overcome losses, in March 2021 the loss for tea products was Rp. 20,159,000,000. After implementing the TOC with the first alternative, increasing sales in the Industri Hilir Teh through TikTok's contribution in supporting online marketing, the loss is estimated to be reduced by 0.5%. By implementing the second alternative, allocating banner expense for Facebook ads with local targets, the loss is reduced by 43% and for the overall sales target, it is estimated to reduce the loss by 53%.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128527953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The COVID-19 pandemic has affected all aspects of life, including the economy. In Indonesia, the most affected by the COVID-19 pandemic are MSMEs. The limited activities that can be carried out lead to reduced sales. Even in the midst of limited conditions, as an MSME, of course, you want to get optimal profits. This study aims to determine the selling price of the product that should be and the number of products that must be sold in order to get the expected profit on Obot Fried Chicken SMEs by using analysis cost-volume-profit. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Selling Price Determination at Obot Fried Chicken SMEs. The results of this study indicate that the selling price set is right to achieve the profit target of 30%. With a profit target of 30%, UMKM Obot Fried Chicken must be able to target product sales of 14.557 pcs with a sales target in rupiah of Rp.87.341.090
{"title":"Analisis Perhitungan Cost-Volume-Profit (CVP) Sebagai Dasar Perencanaan Laba Pada UMKM Obot Fried Chicken","authors":"Guruh Ardana, Endah Dwi Kusumastuti, Anny Suryani","doi":"10.35313/ialj.v2i1.3348","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3348","url":null,"abstract":"The COVID-19 pandemic has affected all aspects of life, including the economy. In Indonesia, the most affected by the COVID-19 pandemic are MSMEs. The limited activities that can be carried out lead to reduced sales. Even in the midst of limited conditions, as an MSME, of course, you want to get optimal profits. This study aims to determine the selling price of the product that should be and the number of products that must be sold in order to get the expected profit on Obot Fried Chicken SMEs by using analysis cost-volume-profit. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Selling Price Determination at Obot Fried Chicken SMEs. The results of this study indicate that the selling price set is right to achieve the profit target of 30%. With a profit target of 30%, UMKM Obot Fried Chicken must be able to target product sales of 14.557 pcs with a sales target in rupiah of Rp.87.341.090","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133194699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the level of effectiveness of the advertising tax collection and how big is the actual potential of the advertisement tax in Bandung. The research was conducted at the Regional Revenue Management Agency of Bandung City. The method applied in this study is a quantitative descriptive method, which analyzes data and calculates the amount of potential from 2015 to 2019 along with the level of effectiveness of the collection. The types of data used in this research are quantitative data and documentation data. Quantitative data is in the form of data consisting of a series of values, numbers, while documentation data is data in the form of journals, notes, newspapers, writings or reports. In the 2019 fiscal year, the realization of Bandung City Advertising Tax receipts with the criteria of "Very Effective" and a percentage of 137.36%, is the highest level of effectiveness during the 2015-2019 period. In the 2018 fiscal year, the realization of Bandung City Advertisement Tax receipts began to enter the positive criteria with the "Effective" criteria and continued to increase and peaked in 2019 reaching the highest level of achievement that is 137.36%.
{"title":"Analisis Potensi Dan Efektivitas Pemungutan Pajak Reklame Di Kota Bandung","authors":"Arry Irawan","doi":"10.35313/ialj.v2i1.3590","DOIUrl":"https://doi.org/10.35313/ialj.v2i1.3590","url":null,"abstract":"This study aims to determine the level of effectiveness of the advertising tax collection and how big is the actual potential of the advertisement tax in Bandung. The research was conducted at the Regional Revenue Management Agency of Bandung City. The method applied in this study is a quantitative descriptive method, which analyzes data and calculates the amount of potential from 2015 to 2019 along with the level of effectiveness of the collection. The types of data used in this research are quantitative data and documentation data. Quantitative data is in the form of data consisting of a series of values, numbers, while documentation data is data in the form of journals, notes, newspapers, writings or reports. In the 2019 fiscal year, the realization of Bandung City Advertising Tax receipts with the criteria of \"Very Effective\" and a percentage of 137.36%, is the highest level of effectiveness during the 2015-2019 period. In the 2018 fiscal year, the realization of Bandung City Advertisement Tax receipts began to enter the positive criteria with the \"Effective\" criteria and continued to increase and peaked in 2019 reaching the highest level of achievement that is 137.36%.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116478685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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