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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 6 No 1 (2022): April" : 15 Documents clear
Analysis of Jekdes Online Transportation Application System in Increasing Sales Profit of Jekdes Business Partners in Region 6 Sukabumi Regency Asep Saepul Gaos; Elan Eriswanto; Andri Indrawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1687

Abstract

Technological developments are increasingly giving changes in the business world, especially in small-scale businesses. The presence of transportation Online in the form of an application that is a feature mobile phone called Jekdes, provides extraordinary assistance in making it easier for small traders to do business well and earn good profits. This study aims to analyze the transportation application system online Jekdesused by Jekdes business partners in increasing sales profit. The method used is qualitative research with descriptive and associative approaches. The results of the study show that there are weaknesses in the system used by Jekdes which is connected to partners so that business partners are not satisfied with the service from the application, the profit received is only slightly from sales through the Jekdes application, thus data analysis shows the profit received by the business partner of the village more manual systems than the results of the applications used.
The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality Alberto Harianja; Judith Tagal Gallena Sinaga
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1709

Abstract

The purpose of this research is empirically to examine the effect of audit fees, audit delay, and auditor switching on audit quality in state-owned companies (BUMN). Secondary data used in this study were obtained from the Indonesia Stock Exchange (IDX), namely all state-owned companies that published complete audited financial reports in the period 2016-2020. Audit quality is proxied by discretionary accruals in Kasznik's model. The Data were analyzed using analysis descriptive, coefficient of determination, f test, and t test. Simultaneously, the result of this study indicates that empirical evidence for audit fees, audit delay, and auditor switching have significant influence on audit quality. Partially, the audit fee and audit delay have significant influence on audit quality. Meanwhile, auditor switching has no significant influence on audit quality.
Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia Achdian Anggreny Bangsawan; Ahmad Abbas
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1710

Abstract

This research aims at testing the effect of internal control system on the audit opinion. The type of this research is quantitative. The sample of this research was local governments in South Sulawesi of Indonesia. The data were analyzed using ordinal logistic regression. The result of this research found that internal control system identified through weaknesses in the accounting and reporting system, the control system of the implementation of revenue and expenditure budget, and the internal control structure, have negative effects on the audit opinion of financial statements. The higher the weaknesses found in the internal control system, the more difficult the local governments to obtain unqualified opinion
The Effect of Academic Fraud Dimensions of Fraud Pentagon's On Accounting Students Raffie Rafnhar; Muslimin Muslimin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1713

Abstract

This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and accounting students class 2018 Airlangga University using factors namely pressure, rationalization, opportunity, competence, and arrogance called the concept Fraud Pentagon Theory. This study uses quantitative research methods. Collecting data in this study using questionnaires and data purposive sampling collection techniques. The regression model in this study is a multiple linear regression model using SPSS. The number of samples in this study was 82 students consisting of accounting students from the 2018 National Development University "Veteran" East Java as many as 40 students and accounting students from 2018 Airlangga University as many as 42 students who had taken the Accounting and Business Ethics Examination courses. The results of the study simultaneously showed that the Fraud Pentagon affected student academic fraud. Partially shows rationalization and competence to have a significantly positive influence on fraud academic. Pressure, opportunity, and arrogance have no significant effect on fraud academic.
Effect of Company Size and Solvency on Audit Delay Abdul Hafiz Tanjung; Siti Nur Aida
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1716

Abstract

The purpose of this study was to determine the effect of Company Size and Solvency on Audit Delay in Consumer Goods Industry Manufacturing Sector Companies Listed on the Indonesian Stock Exchange during the 2017-2019 period. The population of this study is 53 Companies in Consumer Goods Industry Manufacturing Sector Companies by taking samples of 35 companies using cluster sampling methods. The data used are secondary data in the form of annual financial reports. The analysis method used is panel data regression analysis with the help of software STATA version 16. The results of the study partially show that Company Size have a not significant effect on Audit Delay and Solvency have a positive and significant effect on Audit Delay. Simultaneously, Company Size and Solvability have a positive and significant effect on Audit Delay.
Review of Factors on The Level of Fiscal Independence of South Borneo Province Bayu Adji Dharmawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1739

Abstract

The purpose of the study was to analyze the influence of local native income, general distribution funds, and regional financial institution-specific distribution funds in South Kalimantan Province from 2015 to 2019 on regional fiscal independence. The sample of this study is 13 districts/cities in South Kalimantan Province. The type of research used in this study is associative research that aims to find out the influence or relationship between two or more variables. This research is intended to find out the influence of local native income, general allocation funds and special allocation funds on regional fiscal independence. The data analysis method used is a statistical analysis method using SPSS 25 software. Before the data is analyzed, the classic assumption test is first performed. The results of this study showed that regional fiscal revenues, general allocation funds, and special allocation funds cooperated in the region's level of financial independence. Some regional fiscal revenues negatively impact regional fiscal independence, general allocation funds have a positive impact on regional fiscal independence, and special allocations negatively impact regional fiscal independence.
Problem Analysis and Development Strategy for Ikat Weaving Bandar Kidul Kediri, East Java Bella Para Dita; Bella Arum Kristanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1740

Abstract

Weave Bandar Kidul is a craft of the Kediri which has become an icon of Kediri. Weaving Bandar Kidul Kediri weaving center is the economic supportfor the people of Kediri. Weaving Bandar Kidul Kediri must be improved its existence and development. This research aims to increase the income of the people of Kediri and seek to introduce the Bandar Kidul Kediri weaving to the community. The researcher used a quantitative approach by taking random purposive sampling of weaving craftsmen in Bandar Kidul Kediri. This study examines the effect of length of business, labor, total cost and capital on the total income level of bandar Kidul Kediri ikat weaving. The data used in the form of primary data and secondary data in the form of questionnaires and interviews.
The Effect of Profit Sharing Financing on The Profitability of Islamic Banks in Indonesia Laylan Syafina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1809

Abstract

The purpose of this study is to analyze the effect of mudharabah financing and musyarakah financing on the profitability of Islamic banks in Indonesia as proxied by ROA both partially and simultaneously. Research methodology with quantitative research where secondary data is used in the form of ROA data, Mudharabah Financing, and Musyarakah Financing using a time span from 2018 to 2020 using monthly data. Processing data using Eviews 10 application with classical assumption test and hypothesis testing. The results show that mudharabah financing has no effect on the profitability of Islamic banks. Musyarakah financing has a significant and significant impact on the profitability of Islamic banks. The simultaneous test shows that mudharabah financing and musyarakah financing have a significant effect on the profitability of Islamic banks.
The Influence of Taxpayers, Tax Services and Taxpayer Compliance on Tax Revenues at the Cimahi Pratama Tax Service Office Uswatun Hasanah; Ari Bramasto; Trisna Sutrisna
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1812

Abstract

This research aims to find out the influence of Taxpayer Awareness, Tax Services and Taxpayer Compliance To Tax Revenues at the Office of Tax Services Pratama Cimahi. The methods used in this study are descriptive methods and verifiative methods. The type of data used in this study is the type of primary data where this data is taken directly from respondents with research using questionnaires shared with respondents that contain questions that must be filled out by respondents by applying the Yamane formula of 100 respondents to taxpayers registered with KPP Pratama Cimahi. The statistical tests used in this study are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroskedasticity Test, Multiple Linear Regression Test, Determination Coefesien Test (R2), Hypothesis Test, with statistical data processing using SPSS 28.0 program. The results showed that taxpayer awareness, taxpayer services and taxpayer compliance had a partial effect on tax revenues that can be seen from the results of the t test where thitung>ttabel with each value is awareness of taxpayers (4,239>1,985), tax services (3,259>1,985), and taxpayer compliance (4,226>1,985). Taxpayer awareness, tax services and tax compliance have a simultaneous and significant effect on tax revenues that can be seen from the results of the f test where fhitung>ftabel is 80,548>2.70.
Analysis of Human Resources Competence in the Implementation of SAK EMKM on the Quality of MSME Financial Reports: Combination Method Fajar Gumelar; Chofiuddin Muchlis; Gatot Wahyu Nugroho
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1813

Abstract

This study aims to determine how the application of SAK EMKM in MSME financial reports, the factors that cause MSMEs not to apply SAK EMKM, and to determine the effect of human resource competence in implementing SAK EMKM on the quality of MSME financial reports. 45 MSMEs in Surade District, which is located on Jl. Raya Surade No. 26 Surade-Sukabumi. This study uses a combination method (quantitative and qualitative) with a mixed combination model (concurrent embedded), data collection techniques using questionnaires, interviews, observations and documentation studies, a population of 1250 MSME units with a sample of 45 MSMEs that already have a business license. The data analysis technique used is validity test, reliability test, normality test, classical assumption test (heteroscedasticity test), simple regression test, and hypothesis testing. As well as using qualitative data analysis techniques by conducting interviews with 45 sources who were previously respondents. This research was assisted by SPSS 26 software by generating the conclusion that the competence of human resources in the application of SAK EMKM has a positive effect on the quality of MSME financial reports. variable X (Human Resource Competence in the Application of SAK EMKM) has an effect on variable Y (MSME Financial Quality).

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