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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 5 No 3 (2021): December" : 15 Documents clear
The Balanced Scorecard and Strategy Map Eni Nurhaedin; Bima Chandra Widiya Utama; Rachmad Widodo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1736

Abstract

Measuring future executive performance requires a comprehensive measure that includes 4 (four) perspectives, namely: the financial perspective provides an overview of financial goals, the customer perspective provides an overview of market segments, the internal business process perspective provides an overview of achieving company goals, learning, and growth perspective. The application of the balanced scorecard method to measure the performance of PT Segara Tours & Travel can be applied to measure the performance of all elements or parts of PT Segara Tours & Travel. Travel and Company scorecards can be used as a reference for performance appraisals which contain performance measures that have been mapped into responsible departments at PT Segara Tours & Travel.
The Effect of Capital Structure, Firm Size, Firm Growth, And Profitability on Firm Value (Empire Study on Mining Sector Companies Listed on The Indonesia Stock Exchange 2015-2020) Tasya Novitasari; Sunarto Sunarto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1738

Abstract

The purpose of this study was to determine the effect of capital structure, firm size, firm growth, and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The capital market is a means for making investments that allow investors to place their funds in an asset according to the risk they are willing to bear with the expected level of profit. In this research, the research method used is the descriptive quantitative method. The number of samples in this study is 116 data from companies in the mining sector on the IDX. Determination of the sample using the purposive sampling technique. The data collection technique uses the documentation method by collecting records and documentation that leads to more accuracy. In proving and analyzing this, the classical assumption test, multiple linear regression test and f test (simultaneous), and t-test (partial) are used. The test results show that the variables of capital structure, firm size, firm growth, and profitability simultaneously affect firm value. The results of the partial test show that the capital structure (X1) has a sig value of 0.000 which means ≤ 0.05 so that it affects the firm value. Company size (X2) has a sig value of 0.695, which means ≥ 0.05 so it has no effect on firm value. The firm growth (X3) has a sig value of 0.189, which means ≥ 0.05 so it has no effect on firm value. Likewise with the profitability variable (X4) has a sig value of 0.950 which means ≥ 0.05 so it does not affect firm value.
The Influence of Management Accounting Information Systems and Performance Measurement System on Managerial Performance Siska Septiani; Gun Gunawan Rachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1748

Abstract

This study aims to examine the effect of management accounting information systems and performance measurement systems pn managerial performance. Management accounting information system is a process of the activities of an information system so that the resulting information can help managers to make decisions. Furthemore, the performance measurement system is a measurement that is used to monitor employee performance. Management accounting information systems and performance measurement systems can increase or decrease managerial performance in companies. The object of this research is PT. Sangkuriang Jaya Abadi located in Antapani, Bandung. This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Management accounting information system has an effect on managerial performance.2) The performance measurement system has an effect on managerial performance.
Influence Of Application of Accounting Information System and Human Resources Competency the Quality of The Financial Statements of The BOS Fund Siti Nurma Sari; Sulaeman Sulaeman; Elan Eriswanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1752

Abstract

The Influence of the Implementation of Accounting Information Systems and Human Resources Competence on the Quality of the Financial Statements of BOS Funds. The purpose of this study was to determine the effect of the application of accounting information systems and human resource competence on the quality of the financial statements of BOS funds partially and simultaneously. The method used in this study is a quantitative method using parametric statistics. Data collection techniques are through interviews, distributing questionnaires, documentation, and literature. The population and sample in this study were 33 in MIS in Surade sub-district, and the Ministry of Religion in Sukabumi Regency. The data analysis technique used validity test, reliability test, classical assumption test, and hypothesis testing. The results of the study using SPSS 25, it can be concluded that the application of accounting information systems and human resource competencies has a positive and significant effect on the quality of the financial statements of BOS funds. The significance value obtained through the t-test and f test are 0.00 < 0.05, which means that H0 is rejected and H3 is accepted.
The Influence of Inventory Accounting Information Systems and Inventory Internal Control on the Effectiveness of Hospital Medicine Inventories Diki Maulana; Ade Sudarma
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1753

Abstract

This study aims to determine the effect of inventory accounting information systems and inventory internal control on the effectiveness of partial and simultaneous hospital medical supplies, where the study was conducted at the Jampangkulon General Hospital, using quantitative research methods with parametric statistical approaches for data collection techniques using questionnaires, interviews, literature and documentation, the number of population and a sample of 33 was taken from the number of employees of the pharmacy installation of the Jampangkulon General Hospital. The data analysis technique used is validity test, reliability test, classical assumption test, multiple regression test, and hypothesis testing. This research is assisted by SPSS25 software by producing a conclusion that inventory accounting information systems and inventory internal control on inventory effectiveness can be said to have a positive and significant effect on the effectiveness of drug supplies in hospitals. Judging from the significance value obtained through the t-test and f-test of 0.00 <0.05, which means that H0 is rejected, H1 is accepted.

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