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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 2 (2020): Agustus" : 15 Documents clear
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.
Effect of Operational Audit and Internal Control of Employee Performance Rima Ayu Aryanti; Dedy Sudarmadi
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.v4i2.1385

Abstract

This study aims to determine the Effect of Operational Audit and Internal Control on Employee Performance at PT. Anggana Kurnia Putra. The data used are primary data distributed in the form of a distributed questionnaire to employees of PT. Anggana Kurnia Putra. This study uses a hypothesis testing model starting from the validity test, reliability test, method of successive interval, classic assumption test, multiple linear regression analysis, coefficient of determination, and t test. This analysis is based on data from 44 respondents who have completed all statements in the questionnaire. The results of the study show that: (1) Operational Audit influences Employee Performance at PT. Anggana Kurnia Putra. This means that most employees are satisfied with the implementation of Operational Audit at PT. Anggana Kurnia Putra is thus effective and can improve Employee Performance at the company. (2) Internal Control influences Employee Performance at PT. Anggana Kurnia Putra. This means that the standards of regulation or control that have been set by the Company can be followed and adhered to properly by employees of PT. Anggana Kurnia Putra thus improving Employee Performance in the company.
Influence of Corporate Governance, Leverage and Return on Assets (Roa) Against Tax Avoidance in Food And Beverage Companies Listed on The Stock Exchange Resi Sandy Agraha; Riana Rachmawati Dewi; Endang Masitoh
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.v4i2.1388

Abstract

This study aimed to test empirically perngaruh Governace corporate, leverageand return on assets (roa) against tax avoidance on food and beverage companies listed on the Stock Exchange. This analysis uses a variable indpenden audit committee, company size, ownership in institutional, quality audit, leverage and ROA. The population in this study is a food and beverage company listed on the Indonesia Stock Exchange (BEI) in the period 2012-2017. The analytical method used is multiple linear regression analysis. Sampling techniques in this study using purposive sampling, obtained a sample of 66 the number of observations for six years. The results showed that the variables of the audit committee, company size and ROA effect on tax avoidance, while variable kepemilkan institutional, quality audit and leverage no effect on tax avoidance.
The Influence of Net Profit, Operating Cash Flow, Investment Cash Flow, Debt to Equity Ratio (DER) on Share Prices at Manufacturing Companies Ragil Wahyu Utomo; Suhendro Suhendro
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.v4i2.1394

Abstract

This study discusses the comparison of capital intensity, corporate advertising expenses and tax compensation against tax avoidance. Regression data panels using the commond effect (CE) method were used in solving this case. The data used in this study are secondary data derived from the company's financial statements. The study population is a banking sector company listed on the Indonesia Stock Exchange (IDX). The research sample is a banking sector company for the period 2015 - 2017 with a sampling technique that is purposive sampling. The sampling technique, obtained by the sample of 26 banking companies in the period 2015 - 2017 with a total sample of 78 banking financial statements. The results of the first hypothesis study indicate that the modality ratio has no effect on the dependent variable, namely tax avoidance. The second hypothesis which shows the burden of corporate advertising has no effect on the independent variable, namely tax avoidance, and the third hypothesis is the free variable compensation for tax money against the variable received, namely tax avoidance.
Analysis of Tax Elimination with Thin Capitalization Elok Faiqoh Himmah
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.v4i2.1399

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, asset returns, company size, current ratio, capital intensity, and inventory intensity. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is a multinational non-financial company which means having a subsidiary outside Indonesia. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and company size have a significant effect on thin capitalization.

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