JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
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.
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<![CDATA[Influence of Additional Employee Income and Motivation on Employee Performance ]]>
<![CDATA[Bintang Widia Oktavianto]]>;
<![CDATA[Yuliati Yuliati]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1864
<![CDATA[Additional Employee Income is one of the factors that influence the increase in employee performance. This study aims to determine the effect of additional employee income and motivation on employee performance at the Regional Asset Finance Agency of Malang Regency. This type of research uses quantitative. The population in this study is the Civil Servants of the Regional Asset Finance Agency of Malang Regency, amounting to 45 employees. The type of sample used in this study is a saturated sample, the scale item used is the Likert scale. Collecting data using a questionnaire. The analysis used is multiple linear analysis. The results of this study indicate that r arithmetic > table means that it is valid and the reliability is above 0.5 which means it is reliable while the results of the study show that the t-test results for the Additional Employee Income and Motivation variables have a positive effect on employee performance. The results of the F test show that the independent variables together have a positive effect on employee performance. The coefficient of determination (R2) shows the magnitude of the contribution of 0.543 to the Additional Employee Income and Motivation variables simultaneously on employee performance of 54.3 % and the rest is needed by other factors in the Regional Asset Finance Agency of Malang Regency.]]>
<![CDATA[Professional Ethics on the Quality of Financial Reporting ]]>
<![CDATA[Muhammad Wahyu Ramzy Ramadhan]]>;
<![CDATA[Yanuar Ramadhan]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1867
<![CDATA[This study aims to determine the extent of the impact of professional ethics on the quality of financial reporting, and how to apply it. This research is a literature review from various research sources. The results show that professional ethics has a significant relationship with the quality of financial reporting and is fundamental to the quality of an organization's financial statements. The application of quality financial reporting characters, high ethical commitment, and consistency play an important role in making quality financial reporting.]]>
<![CDATA[Cash Sales Accounting Information System Design Using “Small and Medium Enterprises Accounting” and “Sales Notes” Applications at Senja Store ]]>
<![CDATA[Inadia Zahra Ratrisha]]>;
<![CDATA[Ditya Permatasari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1876
<![CDATA[In this millennial era, technological developments and the role of computerized accounting information systems are very important. Competition between businesses is now so tight, the more advanced a business is, the more the business is required to improve the quality of work, service quality, and accuracy in processing data. Companies also need a good information system. The purpose of the accounting information system itself is to complete every obligation that is by the authority given to someone, useful for management decision making, and support the smooth operation of business every day (Mardi, 2011). The purpose of this study was to determine the design of cash sales accounting information systems at UD. Senja Batu City. The type of research used is descriptive qualitative. With data collection techniques, namely interviews, observation, and documentation. The results in this study are 1) UD. Senja in its operational activities in its entirety still uses a manual system. 2) the absence of a warehouse and accounting department in UD. Senja. 3) The author recommends a cash sales accounting information system at UD. Senja, which contains accounting documents and records, related functions, and cash sales procedures at UD. Senja. 4) Application recommendations for making sales notes and accounting records related to cash sales transactions.]]>
<![CDATA[Company Size and Intellectual Capital on Company Value in The Consumer Goods Industry Sector Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Leny Suzan]]>;
<![CDATA[Jihan Septiani Putri Kusworo]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1901
<![CDATA[Firm value is an investor's perception of the company's success in improving the welfare of investors. The company's goal is to value the company with management that can be trusted by potential investors to invest in the company. High company value indicates investor confidence with increasing stock prices. This study aims to determine the effect of firm size and intellectual capital which includes Value added capital employed, Value added human capital, Structural Capital Value added on firm value. The research uses a quantitative method approach. The research sample used was 25 companies listed on the Indonesia Stock Exchange in 2018-2020 with a 3-year period of 75 samples. The research analysis method used is panel data regression using the Eviews 12 application. Based on the results of simultaneous testing, it is known that company size and intellectual capital include Value added capital employed, Value added human capital, Structural Capital Value added has an effect on firm value. Partially Value added capital employed (VACA) has a positive effect on firm value, firm size and value added human capital (VAHU), Structural Capital Value added (STVA) has no effect on firm value.]]>
<![CDATA[The Effect of Audit Quality and Accounting Conservatism on Tax Avoidance in Companies That Are Members of The Sri Kehati Index ]]>
<![CDATA[Rizkiana Rizkiana]]>;
<![CDATA[Suripto Suripto]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1916
<![CDATA[The phenomenon that has occurred in tax avoidance by PT. Toyota Motor Manufacturing Indonesia by utilizing transfer pricing transactions to avoid paying taxes. This is done to avoid paying high taxes in Indonesia. This study aims to provide empirical evidence of the effect of audit quality and accounting conservatism on tax avoidance. This study uses a quantitative approach and the data used are secondary data in the form of annual reports and annual financial reports. The population in this study are companies that are members of the Sri Kehati index which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Determination of observation data using purposive sampling in order to obtain observation data as many as 20 companies with a total research observation data is 100 observation data. The data analysis technique used in this study is panel data regression with several tests including descriptive statistical tests, panel data model tests, panel data model selection tests, classical assumption tests, panel data regression tests, coefficient of determination test (R2), F test (simultaneous test), and t test (partial test) with the help of statistical data processing software E-views version 9. The results showed that audit quality had an effect on tax avoidance. Accounting conservatism has no effect on tax avoidance. Audit quality and accounting conservatism have an effect on tax avoidance.]]>
<![CDATA[Preparation of Financial Statements Based On MYOB Accounting Plus V.18 At PT Wahana Mitra Perkasa ]]>
<![CDATA[Oktavia Nurul Aini]]>;
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Arif Zeinfiki Djunaedi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1941
<![CDATA[PT Wahana Mitra Perkasa is a company engaged in inter-city transportation services, which still survives with a manual accounting recording system in recording financial transactions and compiling company financial statements, giving rise to the risk of losing records, the risk of recording errors, and the risk of lack of information. This study aims to understand the process and technical preparation of financial statements using MYOB Accounting Plus V.18 at PT Wahana Mitra Perkasa and to determine the effectiveness and efficiency of processing financial transaction data using MYOB Accounting Plus V.18 in producing financial reports. The research method used is descriptive analysis, with data collection techniques in the form of interviews and observations. The results obtained are that PT Wahana Mitra Perkasa set accounting policies for general policies, cash disbursements, cash receipts, and depreciation of fixed assets. To support the recording of financial transactions, PT Wahana Mitra Perkasa makes a list of accounts according to the company's needs. There is a beginning trial balance prepared by the company, accompanied by a list of financial transactions and adjustment data for May 2022. Research on the preparation of financial statements based on MYOB Accounting Plus V.18 at PT Wahana Mitra Perkasa shows positive results, and company owners find it helpful because the MYOB Accounting Plus application V.18 can produce financial reports more quickly and precisely than the manual system, making it easier to know the company's performance in the current period. PT Wahana Mitra Perkasa plans to use the MYOB Accounting V.18 application further.]]>
<![CDATA[Attributes of The Supervisory Board In Enhancing Innovation Performance ]]>
<![CDATA[Desi ilona]]>;
<![CDATA[Desi Permata Sari]]>;
<![CDATA[Messy Wisandra]]>;
<![CDATA[Zaitul Zaitul]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1952
<![CDATA[Supervisory board’s attribute as determinants of innovation performance has been investigated by previous research using a one-tier board system, such as in the US and UK. There is limited evidence in such a study in continental European corporate governance systems, such as Indonesia. A study using data from Indonesia with a unique two-tier board system may enrich the corporate governance literature. This study explores the supervisory board’s attributes in enhancing a company's innovation performance by using gender, tenure, and foreigners. The agency theory is applied to this study. The purposive sampling method was used to obtain data from 222 companies listed on IDX from 2014-2018. Using multivariate analysis, the result showed that gender and foreign supervisory board have no significant impact in enhancing better Company's innovation, with the ability to create better performance. However, the supervisory board's tenure has a significant positive relationship with innovation performance. Hence, the company size negatively influences innovation performance. This study has practical and theoretical implications, and they discuss in detail in the paper.]]>
<![CDATA[The Effect of The Application of Organizational Allowance and Justice Policy on Financial Performance at The Central Lombok BPBD ]]>
<![CDATA[Ikhwan Wadi]]>;
<![CDATA[Suparlan Suparlan]]>;
<![CDATA[Ahmad Murad]]>;
<![CDATA[Asrin Asrin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1992
<![CDATA[This study aims to analyze the impact or influence of benefits and organizational justice policies on the financial performance of regional disaster management agencies in Lombok Regency. The sample in this study were all employees in the regional disaster management agency in Lombok Regency. The results showed that the application of the allowance policy had a positive and significant effect on financial performance in the regional disaster management agency in Central Lombok Regency, meaning that the allowance policy had a positive impact on improving financial performance. organizational justice has a positive and significant impact on the financial performance of regional disaster management agencies in Lombok Regency or organizational justice has a very positive impact on financial performance of regional disaster management agencies in Central Lombok Regency]]>
<![CDATA[The Effect of Leverage, Profitability, Company Size, and Institutional Ownership on Profit Management Using Modified Jones, A Meta-Analysis Study ]]>
<![CDATA[Anatapindika Fong]]>;
<![CDATA[Patrick Prajnananda Ruci]]>;
<![CDATA[Katherine Nastasya Herman]]>;
<![CDATA[Carmel Meiden]]>;
<![CDATA[Prima Apriwenni]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1998
<![CDATA[Apart from being a form of management accountability for the use of entrusted resources, the profit and loss condition of a company is also often used by the company's stakeholders widely because it has predictive value. This makes the management try to do earnings management so that the company's performance looks better by external parties. Many studies related to the effect of leverage, profitability, company size, and/or institutional ownership on earnings management actions have been carried out and have different significance results. This study aims to expand the theory and remove inconsistencies in the research results by using meta-analysis techniques. Meta-analysis itself is a way that can integrate the results of existing studies and reveal patterns of relative invariance and causes of differences in results. The data taken in this study are secondary data taken through various sources in the form of journals, research results, and literature studies that discuss the factors that influence earnings management actions. This study uses the Modified Jones model in detecting the presence of earnings management in a company. The data collection technique used the observation method using data from previous studies. The sample data used for this study were 29 studies. The results of the meta-analysis show that leverage, profitability, firm size and institutional ownership have a significant effect on earnings management actions.]]>
<![CDATA[Effect of Capital, Location, and Hours of Work on the Income of Surade Traditional Market Traders, Sukabumi Regency. ]]>
<![CDATA[Afrizal Afrizal]]>;
<![CDATA[Evi Martaseli]]>;
<![CDATA[Iqbal Noor]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1999
<![CDATA[This study aims to determine: 1. To explain how the influence of capital on the income of traders in the Surade market, Sukabumi Regency. 2. To explain the effect of location on the income of traders in the Surade market, Sukabumi Regency. 3. To explain the effect of working hours on the income of traders in the Surade market, Sukabumi Regency. 4. To explain the effect of capital, location, and working hours on the income of traders in the Surade market, Sukabumi Regency. Variables consist of capital, location and working hours as independent variables and trade income as dependent variable. This study uses quantitative methods. can be a research method based on the philosophy of positivism, used to examine the population as well as certain samples, sampling techniques are generally carried out randomly, data collection uses research instruments, quantitative/statistical data analysis aims to test the established hypothesis. The type of data used in this study is secondary data, namely data generated from the interview process and direct observation to the informants. Secondary data was obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research was carried out with consideration of previous research. the results of this study produce data that capital, trade location, working hours have a strong influence on trade income.]]>
