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Muhamad Iqbal Adrian, S.Ak
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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Published by Universitas Langlangbuana
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol 4 No 1 (2020): April" : 15 Documents clear
Effect of Accounting Information Systems for Credit Sales and Trade Receivables on Cash Receipts Silvi Nurizzati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.441 KB) | DOI: 10.36555/jasa.v4i1.1332

Abstract

This research was conducted at PT Indokapur Jaya. The main purpose of this study is to determine the influence of accounting information system of credit sales and accounts receivable to cash receipts at PT Indokapur Jaya. The method used in this research is descriptive method and verification method by using quantitative approach. The data used in this study is the primary data. Data collection is done by direct observation, interviews, questionnaires and literature done by reading and studying books related to the problem. The population used for this research is 30 persons, they consist of finance department, sales department, delivery department, warehouse part, credit section, billing section and receivable part at PT Indokapur Jaya. The result of this research is the accounting information system of credit sales and accounts receivable jointly and significantly affect the cash receipt at PT Indokapur Jaya.
Quality Analysis of Management Accounting Information Systems and Organizational Structures on Management Decision Making Dewi Kania Puspita Resmi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.452 KB) | DOI: 10.36555/jasa.v4i1.1335

Abstract

Management decision making is expected to provide great benefits in the business world. Management of a company requires a variety of fast information and accuracy needed for various management decisions. Without the support of relevant data and information, the management's decisions at various levels of the organization can be wrong and not according to needs. Phenomena in the field regarding management in decision making do not think about problems that will occur in the future that can harm the company and management to make decisions unilaterally based on the input of information received that is not yet relevant. This study aims to determine the effect of the quality of management accounting information systems and organizational structure on management decision-making. The method used in this study is a descriptive method with a quantitative approach through data collection techniques with questionnaires that are distributed directly throughout the section heads in PT. Macrosentra Niagaboga. The statistical test instrument used in this study is the Sructural Equation Model (SEM) with Partial Least Square (PLS) assessment. Application of quality management accounting information systems, organizational structure, and management decision making at PT. Macrosentra Niagaboga is in good criteria. The results of this study show 1) There is a significant influence on the quality of management accounting information systems on management decision making. 2) organizational structure has a significant influence on management decision making.
The Influence of Inventory Round Ratio and Activities Round Ratio of Profitability (ROI) Lina Nofiana; Denok Sunarsi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.276 KB) | DOI: 10.36555/jasa.v4i1.1340

Abstract

This study aims to determine the effect of Turnover Ratio and Asset Turnover Ratio on Profitability (ROI) at PT. HM Sampoerna Tbk Period 2009-2018. The method used is explanatory research with a sample of 85 respondents. The analysis technique uses statistical analysis with regression testing, evaluation, determination and hypothesis testing. The results of this study indicate that a significant Turnover Ratio to Profitability (ROI) of 91.8%, the hypothesis test obtained a significance of 0,000 <0.05. Asset Turnover Ratio has a significant effect on profitability (ROI) of 96.3%, hypothesis testing obtained significance of 0,000 <0.05. Planning Turnover Ratio and Activation Turnover Ratio significantly to Profitability (ROI) of 96.5%, the hypothesis test obtained significance of 0,000 <0.05.
The Effect of Quick Ratio and Debt to Ratio Assets Against Return on Assets Asep Muhammad Lutfi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.092 KB) | DOI: 10.36555/jasa.v4i1.1341

Abstract

This study aims to determine the effect of Quick Ratio and Debt to Asset Ratio on Return on Assets at PT. Garuda Indonesia Tbk. The method used was explanatory research with a sample of 85 respondents. Analytical techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Quick Ratio did not significantly influence the Return on Assets of 34.3%, the hypothesis test obtained a significance of 0.127> 0.05. Debt to Asset Ratio has no significant effect on Return on Assets by 32.5%, the hypothesis test obtained significance of 0.140> 0.05. Quick Ratio and Debt to Asset Ratio simultaneously have a significant effect on Return on Assets by 37.9%, the hypothesis test obtained significance of 0.304> 0.05.
The Effect of Litigation Risk on Accounting Conservatism, Leverage & Managerial Ownership as Moderation Yulita Mustikasari; Anita Wijayanti; Kartika Hendra Titisari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.806 KB) | DOI: 10.36555/jasa.v4i1.1346

Abstract

Pressures in the competitive business world, directly or indirectly result in companies doing earnings management, conflicts of interest that result in accounting conservatism menyaebabkan tendency economically shareholdersto file a lawsuit (litigation). This study was conducted to examine the effect of the litigation risk accounting conservatism with leverage and managerial ownership as a moderating variable. The population in this study is the retail trading company listed on the Indonesia Stock Exchange from 2013 to 2017. Sampling was purposive sampling method to obtain 21 companies for 5 years. In this study, the type of data is quantitative data, to test the three hypotheses using path analysis with WarpPLS. Based on the results of the analysis indicate that the litigation risk variables affect the accounting conservatism, moderate leverage variable risk of litigation against accounting conservatism, while managerial ownership variable is not moderating variable between the risk of litigation againts accounting conservatism.

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