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The Role of Inventory Accounting Information Systems in Supporting The Effectiveness of Internal Control Inventory Uswandi Uswandi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1384

Abstract

In general, in a company it is necessary to manage all adequate resources for its various activities. So as to achieve the company's operating goals, namely efficiency (minimum expenditure of resources) and effectiveness (achieving desired results). In general, each company has an accounting information system, each of which is adjusted to the scope of business activities, conditions, and company needs. An accounting information system was created to identify, classify, analyze, record, and report transactions from business units. Based on this consideration, this research was conducted to find out how the implementation of inventory accounting information systems to support the effectiveness of internal inventory control on the CV. Mulia Raya Prima in Bandung. The method that will be used in this research is descriptive method that is by emphasizing the observation (observation) related activities that occur in the company CV. Noble Raya Prima. In order to obtain a picture of the facts and properties that support each other between the inventory accounting information system with internal inventory control, then analyze the results of the study by making a comparison (comparison) of standards applied by the company (through interviews with the leaders of CV. Mulia Raya Prima with the circumstances actually what happens is based on observations. Based on the results of research on the role of inventory accounting information systems on the effectiveness of internal inventory control, it is known that the inventory accounting information system applied to CV. Mulia Raya Prima is quite effective in supporting inventory internal control. The company also has an internal oversight unit which is added by supervision from the company's leadership which is quite good.
Analysis of Factor Factors That Influence The Implementation of Financial Management Information System (SIMDA) Financial Study Febrina Sinta Fitriani; Endang Masitoh
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1404

Abstract

The purpose of this study is to empirically examine the influence of the expertise of system users, education and training programs, information technology and top management support for SIMDA Finance in Village Office in Sub-District Jebres Surakarta. The population in this study is the District of Jebres District with a sample using purposive sampling obtained a sample of 30 respondents. The results showed that the variables of system user expertise, education and training programs as well as top management support had a significant effect on SIMDA Finance, while the information technology variable had no effect on SIMDA Finance.
The Influence of Information Technology and Management Control Systems on Employee Performance Gun Gunawan Rachman; Sita Nuraeni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1461

Abstract

This study aims to determine the influence of information technology and management control systems on employee performance at PT. Adira Dinamika Multifinance Tbk Baleendah Branch. The study was conducted on the employees of PT. Adira Dinamika Multifinance Tbk Baleendah Branch in the marketing division of 33 people. The research data is primary data and the analytical method used is descriptive verification method with quantitative approach and hypothesis testing and through data collection techniques with questionnaires. The statistical test tool used in this study is the Structural Equation Model (SEM) with Partial Least Square (PLS) estimation. The results of this study indicate that: 1) Information technology significantly influences employee performance 2) Management control system significantly influences employee performance
The Effect of Tax Information Systems and Taxation Sanctions Towards Taxpayer Compliance with Cafe Owners of SME ( Small-Medium Enterprise) Taxes Magfirah Diiznania Armin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1468

Abstract

Taxes are among the highest income generated by the state originating from within the country. However, most taxpayers did not understand how and what the tax information system is like in Indonesia and how tax Sanctions are applied. So that in this case it tends to reduce taxpayer compliance. This study aims to determine the effect of tax information systems and tax sanctions on taxpayer compliance. This research method is quantitative research using primary data. Determination of the sample using purposive sampling. The sample in this study consisted of 26 respondents who owned cafes in the city of Palu. The analytical method used is descriptive and statistical analysis. The results of this study indicate that partially the tax information system has a positive and significant effect on taxpayer compliance. However, tax sanctions are positive but did not effect, that meaning tax sancations are not significant to taxpayer compliance, because they have a t-calculated value of less than 0,05 with a correlation value of 2,3% on taxpayer compliance.
The Effect of The Implementation of Accounting Information Systems and Internal Control on Employee Performance Ari Bramasto; Ridwan Hana Adiwiguna
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1473

Abstract

This study aims to determine the influence of application accounting Information system and internal control to employee performance at PT BPR Kerta Raharja Bandung Regency. This study using descriptive research methods and verification research methods. The sampling technique used was purposive sampling by determine appropriate specific criteria with the research. The statistic analysis used in this study is path analysis and hypothesis testing. The number of population in this study was 230 respondents with the sample used 48 employee PT BPR Kerta Raharja. Based on the research conducted, it can be seen that application of accouting system has no effect to employee performance but internal control has a significant effect on employee performance.
The Effect of Information Asymmetry and Business Diversification on Cost of Equity Capital Nurul Intan Okci Pratiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1486

Abstract

This study aims to examine the effect of information asymmetry and business diversification on the cost of equity capital in mining companies listed in the Indonesia Stock Exchange with a sample of 14 companies for the 2017-2019 period. Data analysis used descriptive research with quantitative research methods in the form of secondary data. Information asymmetry is measured using the bid-ask spread and diversification is measured using the Herfindahl Index proxy while the cost of equity capital is measured using the Ohlson model. Hypothesis testing is carried out using multiple linear regression analysis to see how much influence information asymmetry and diversification have on the cost of equity capital. The result indicated that information asymmetry had a positive impact on the cost of equity capital and business diversification had a positive impact on the cost of equity capital.
The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements Zahra Harlianti Sujana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1505

Abstract

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.
Influence of Internal Control Systems and Accounting Information Systems on Good Corporate Governance Kamilia Lestari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1507

Abstract

This study aims to determine how the influence of internal control systems and accounting information systems on good corporate governance at Perum Bulog (Logistics Business Entity) in Bandung City. The factors tested in this study are the internal control system and the accounting information system as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is the verification method. The study population was employees of Perum Bulog (Logistics Business Entity Public Company) in Bandung, totaling 4,151 employees. The sampling technique used was probability sampling with simple random sampling method using the Slovin formula, so that there were 97 employees of Perum Bulog in Bandung City. The analytical method used is multiple linear regression analysis using SPSS Version 23.00. The results of the research partially and simultaneously show that the internal control system and accounting information system have an effect on good corporate governance at Bulog Corporation in Bandung City. In addition, the magnitude of the influence of the internal control system and accounting information system in contributing to good corporate governance is 77.2%.
The Influence of Accounting Information System Cash Sales and Internal Control of Sales Effectiveness Herlina Kustianti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1510

Abstract

This purpose of this research is to: (1) determine the magnitude of the effect of the cash sales accounting information system on sales effectiveness. (2)determine the magnitude of the effect of internal control on sales effectiveness.The research subject was AUTO2000 Marketing Department of Toyota, the Soekarno Hatta Bandung branch and the object of research was accounting information systems and internal control and sales effectiveness. Data collection techniques used by distributing questionnaires to 35 respondents of Toyota AUTO2000 branch of Soekarno Hatta Bandung. The data obtained were then analyzed using validity test, descriptive method descriptive method, and verification method. The results of statistical testing in the accounting information system has a significant positive effect on sales effectiveness, internal control has a significant effect on sales effectiveness.
The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD Kania Kania; Abdul Hafiz Tanjung
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1532

Abstract

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

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