cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Iqbal Adrian, S.Ak
Contact Email
miqbal07@gmail.com
Phone
+628562220834
Journal Mail Official
jasaunla@gmail.com
Editorial Address
Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261
Location
Kota bandung,
Jawa barat
INDONESIA
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
 1   2 
Search results for , issue "Vol 4 No 3 (2020): December" : 15 Documents clear
Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income Ayi Astuti
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.v4i3.1478

Abstract

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.
Effectiveness of Loans or Financing and Portfolio Management with Problems or Non-Performing Loans The Impact on Asset Growth in Islamic Banks in Indonesia Agus Supriatna; Faisal Faisal
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.v4i3.1495

Abstract

The study was conducted to see whether there was a significant impact of credit or financing and portfolio management of problem loans or non-performing loans on asset growth in Islamic banks in Indonesia in 2009-2018, either partially or simultaneously. This type of research is descriptive quantitative using secondary data types obtained from the published financial reports of three major banks in Indonesia, namely Bank Muamalat Indonesia or BMI, Bank Rakyat Indonesia Syariah or BRI Syariah and Bank Syariah Mandiri or BSM from the Bank's third Annual Report, from 2009 until 2018. The data analysis method uses classical assumption test techniques and Linear Regression Analysis techniques, Correlation Coefficient test, partial Hypothesis test (t test), simultaneous test (F test) and Determination Coefficient test with Credit or Financing Effectiveness variables (X1 ) and Portfolio Management of Non Performing Loans is a variable (X2) and Asset Growth the Islamic Banks in Indonesia as a variable (Y). Tests conducted using the Eviews application version 10. Then the results of the study with the multiple regression equation PA = 37.424.6 + 1.364393 EK_P + 3.289641 NPL with the value of Fcount (595.2748)> from Ftable (2,3003) significance or probability (α) 0.000 <0.05. Simultaneously Effectiveness of Credit or Financing and Portfolio Management of Non Performing Loans simultaneously have an impact on Asset Growth in Islamic Banks in Indonesia. The Adjusted R-Square (R2) value of 0.976182 shows that the contribution of the EK_P and NPL variables to the PA variable is 97.6182% while 2.3818% is seen by other factors.
The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality Widyanah Widyanah
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.v4i3.1500

Abstract

This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.
The Impact of Competency and Professionalism on Audit Quality Dedy Sudarmadi
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.v4i3.1502

Abstract

Audit quality is a service that is difficult to measure objectively and is a complex and difficult concept to understand, so that there may be errors in determining its nature and quality. In an audit examination, the auditor must frequently interact or interact with management, this is done to obtain the evidence required in the audit examination. The attitude of the auditor is to recognize the need for an objective assessment of the conditions under investigation and the evidence obtained during the audit. This is done by the auditor so that the audited company's financial statements can be relied on and management will also get confidence and trust from outside parties that management has carried out its responsibilities properly.
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.

Page 2 of 2 | Total Record : 15

 1   2 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 9 No. 3 (2025): December Vol 9 No 2 (2025): August Vol 9 No 1 (2025): April Vol 8 No 3 (2024): December Vol 8 No 2 (2024): August Vol 8 No 1 (2024): April Vol 7 No 3 (2023): December Vol 7 No 2 (2023): August Vol 7 No 1 (2023): April Vol 6 No 3 (2022): December Vol 6 No 2 (2022): August Vol 6 No 1 (2022): April Vol 5 No 3 (2021): December Vol 5 No 2 (2021): August Vol 5 No 1 (2021): April Vol 4 No 3 (2020): December Vol 4 No 2 (2020): Agustus Vol 4 No 1 (2020): April Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019 Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019 Vol 3 No 1 (2019): Vol 3 No 1 April 2019 Vol 3 No 1 (2019): Vol 3 No 1 April 2019 Vol 2 No 4 (2018): Vol. 2 No.4 Desember 2018 Vol 2 No 4 (2018): Vol. 2 No.4 Desember 2018 Vol 2 No 3 (2018): Vol. 2 No.3 September 2018 Vol 2 No 3 (2018): Vol. 2 No.3 September 2018 Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018 Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018 Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 Vol 1 No 4 (2017): Vol.1 No.4 Desember 2017 Vol 1 No 4 (2017): Vol.1 No.4 Desember 2017 Vol 1 No 3 (2017): Vol.1 No.3 September 2017 Vol 1 No 3 (2017): Vol.1 No.3 September 2017 Vol 1 No 2 (2017): Vol.1 No.2 Juni 2017 Vol 1 No 2 (2017): Vol.1 No.2 Juni 2017 Vol 1 No 1 (2017): Vol.1 No.1 Maret 2017 Vol 1 No 1 (2017): Vol.1 No.1 Maret 2017 More Issue