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[Analysis of Tax Planning Implementation to Minimize Value Added Tax Load ]]>
<![CDATA[Eni Wahyu Setyaningsih]]>;
<![CDATA[Rizki Indrawan]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.1940
<![CDATA[As a sizable source of state revenue, of course taxes are also a problem for the community, because taxes are in almost every activity we carry out, starting from Value Added Tax (VAT), Income Tax, and Sales Tax on Luxury Goods, and other taxes. This consider points to see how the execution of charge arranging to play down the assess burden payable esteem included assess at PT. Mobar Sarana Energi. The object of this research is tax planning and minimizing the tax burden payable for value added tax. The research method used was a qualitative study through a case study method, and the data obtained were both primary and secondary data. Primary data from interviews, observations and documents, then secondary data from company records or sales tax data. From the results of research in 2019 and 2020, it was found that by implementing tax planning on VAT with the mechanism of delaying input tax credits and compensation, it was able to equalize VAT while purchasing taxable goods/ services with VAT would be able to reduce the tax burden owed by 6.8 percent.]]>
<![CDATA[The Influence of Internal Control on Employee Performance With Reward System as a Moderating Variable ]]>
<![CDATA[Nugrahadi Fajria Irawan]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.1968
<![CDATA[This study aims to determine the ability of the reward system in moderating the influence of internal control on employee performance at PT.Kawan Era Baru Bandung Branch. The factors tested in this study are the independent variable is internal control, the dependent variable is employee performance, while the moderating variable is the reward system. The research method used is the explanatory method. The population in this study were employees at PT.Kawan Era Baru Bandung Branch. The sampling technique used is non-probability sampling technique with purposive sampling technique so that the number of samples is 96 employees. The analytical method used is moderated regression analysis using the SPSS Version 23.00 program. The results showed that internal control and reward systems affect employee performance, and the reward system can moderate the relationship between internal control and employee performance at PT.Kawan Era Baru Bandung branch. In addition, the magnitude of the influence of internal control, reward system, and interaction moderation in contributing to employee performance is 65.6%.]]>
<![CDATA[The Effect of Independence, Due Professional Care, and Experience on Audit Quality ]]>
<![CDATA[Bayu Bayu]]>;
<![CDATA[Harry Budiantoro]]>;
<![CDATA[Kanaya Lapae]]>;
<![CDATA[Supriyatin Supriyatin]]>;
<![CDATA[Hesty Juni T S]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.1970
<![CDATA[In order to determine how independence, appropriate professional care, and experience affect audit quality at the Public Accounting Firm (KAP) in North Jakarta, this study will look at these factors. The respondents in this study were auditors from the North Jakarta Public Accounting Firm (KAP). In this study, 50 respondents representing 6 Public Accounting Firms (KAP) in North Jakarta served as the sample of auditors. Convenience sampling, or selecting the sample that can be found the easiest, was used to select the sample for this study. While researchers use multiple regression analysis as a data processing technique. According to the study's findings, independence, due professional care, and experience all significantly and favorably affect audit quality.]]>
<![CDATA[The Inlfuence of External Environment on Balance Score Card-Based Business Performance on Handycraft Msmes in Bandung City ]]>
<![CDATA[Fitri Leris Febriana Sianturi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.1994
<![CDATA[This study aims to determine the effect of the external environment on business performance based on a balance score card. The factors tested in this study are the independent variable is the external environment, while the dependent variable is business performance based on a balance score card. The research method used is the verification method. The population in this research is handycraft MSMEs in the city of Bandung, amounting to 392 MSMEs. The sampling technique used is a probability sampling technique with a simple random sampling technique, while to calculate the sample size using the Slovin formula so that the number of samples is 80 MSMEs. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results showed that the external environment and business performance based on the balance score card were included in the fairly good category. In addition, the results of hypothesis testing show that the external environment has an effect on business performance based on a balance score card on handycraft MSMEs in the city of Bandung. The magnitude of the influence of the external environment in contributing to business performance based on a balance score card is 38.3%.]]>
<![CDATA[The Inlfuence of Internal Control on Good Corporate Governance in Pt Pos Indonesia (Persero) Bandung City ]]>
<![CDATA[Azka Salsabila]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.1995
<![CDATA[This study aims to determine the effect of internal control on good corporate governance. The factors tested in this study are the independent variable is internal control, while the dependent variable is good corporate governance. The research method used is the verification method. The population in this study is the internal auditor at the Internal Supervisory Unit (SPI) at PT Pos Indonesia (Persero) Bandung City, amounting to 36 employees. The sampling technique used is a non-probability sampling technique with a total sampling technique, so that the number of samples is 36 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal control and good corporate governance are included in the fairly good category. In addition, the results of hypothesis testing show that internal control has an effect on good corporate governance at PT Pos Indonesia (Persero) Bandung City. The magnitude of the influence of internal control in contributing to the influence of good corporate governance is 44.9%.]]>
<![CDATA[The Inlfuence of Internal Audit on Fraud Prevention at Perum Bulog (Company Logistic Business Agency) Bandung City ]]>
<![CDATA[Yuli Sri Rahayu]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.1997
<![CDATA[This study aims to determine the effect of internal audit on fraud prevention at Perum Bulog Bandung. The factors tested in this study are the independent variable is internal audit, while the dependent variable is fraud prevention. The research method used is the verification method. The population in this study were employees of the Internal Supervisory Unit (SPI). The sampling technique used is a non-probability sampling technique with a total sampling technique so that the number of samples is 34 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal audit and fraud prevention are included in the fairly good category. In addition, the results of hypothesis testing show that internal audit has an effect on preventing fraud at Perum Bulog, Bandung City. The magnitude of the influence of internal audit in contributing to fraud prevention is 31.5%.]]>
<![CDATA[Application of Enterprise Architecture to Decentralized Architecture in Internet Databases ]]>
<![CDATA[Novania Putri Amanda]]>;
<![CDATA[Galuh Tresna Murti]]>;
<![CDATA[Agung Nugroho]]>;
<![CDATA[Stephen S.W. Situmorang]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.2068
<![CDATA[Enterprise architecture is a holistic, hierarchical and abstract description of the essential elements of an organization to maximize shareholder value over time. Enterprise Architecture (EA) is a way to structure enterprise information system elements which can be a set of models and relationships between enterprise elements used in planning, designing, and realizing an enterprise structure, business processes, information systems, and related infrastructure in inside. The database application architecture describes the basic design of the database application to be built. The database architecture describes the interaction diagram between the components that make up the database management system. These components include hardware devices, software, computer networks, and users. Distribution Architecture or Decentralized Architecture has its own advantages and disadvantages.]]>
<![CDATA[The Importance of Information Technology Project Management Management Towards the Success of a Company ]]>
<![CDATA[Dymas Kharafi Sugara]]>;
<![CDATA[Galuh Tresna Murti]]>;
<![CDATA[Shendy Tiodor Lina Sitanggang]]>;
<![CDATA[Yolla Eka Saputri]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.2069
<![CDATA[The presentation of the results in the worksheet of this paper explains the extent to which information technology project management is important to the company. The method used in its preparation is descriptive qualitative method. This method is carried out by examining and determining validity and analyzing from various perspectives. The preparation of this paper worksheet uses a variety of different data sources. The results found indicate that the importance of managing an information technology project will affect the success or failure of a company. information]]>
<![CDATA[The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable ]]>
<![CDATA[Okka Bekti Dwi Anggara]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.2102
<![CDATA[The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.]]>
<![CDATA[The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing ]]>
<![CDATA[Mamay Komarudin]]>;
<![CDATA[Naufal Affandi]]>;
<![CDATA[Ende Ende]]>;
<![CDATA[Nugrahini Kusumawati]]>;
<![CDATA[Siti Fatonah]]>;
<![CDATA[Surti Zahra]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.2114
<![CDATA[One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.]]>
