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[Enhancing Financial Report Quality in Yogyakarta's Micro, Small, and Medium Enterprises (MSMEs) Through Information Technology Application and Organizational Commitment ]]>
<![CDATA[Visnhu, Bartolomeus Galih]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2283
<![CDATA[This study aims to understand the phenomenon where the information technology application and organizational commitment can contribute to enhancing financial report quality in Yogyakarta’s MSMEs. High-quality financial reports may serve as an effective platform for diverse parties to make economic decisions. MSMEs were chosen as the focus of the research because they often face challenges in terms of access to capital for their business expansion, caused by suboptimal capital distribution. This insufficient capital distribution is largely due to a lack of sufficient information for investors regarding the conditions of MSMEs. A quantitative research approach was used, involving the distribution of questionnaires and obtaining 209 responses from MSME operators in Yogyakarta, followed by hypothesis testing using PLS-SEM. The findings indicate that the information technology application improves the financial report quality. Furthermore, Organizational commitment acts as a moderator in enhancing the link between the deployment of IT and the quality of financial reports. Ultimately, the results of this study can provide practical contributions to organizations, particularly MSMEs, in improving their financial report quality through the implementation of information technology and organizational commitment.]]>
<![CDATA[The Effect of Institutional Ownership, Independent Commissioners and Debt Policy on Financial Statement Integrity ]]>
<![CDATA[Suzan, Leni]]>;
<![CDATA[Nasution, Melly Juwita]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2294
<![CDATA[There are still many reporting incidents carried out by many parties, making it difficult for investors to make decisions because the integrity of financial reports cannot be trusted. The purpose of this study is to disentangle the partially and simultaneously impacts of institutional ownership, independent commissioners, and debt policy on the reliability of financial statements. This article's secondary data came from the Indonesia Stock Exchange. The population in the study for the years 2017-2021, the sample comprises of 20 coal-focused mining companies trading on the Indonesia Stock Exchange. The study sample was selected by a process of purposive sampling. In this study, the data was analyzed using panel data regression analysis in Eviews 12. The results suggest that independent commissioners, institutional ownership, and debt policy all play significant roles in determining the reliability of financial reporting. Institutional Ownership and Debt Policy partially have a significant effect on the Integrity of the Financial Statements, while the Independent Commissioner does not affect the Integrit y of the Financial Statements. Considering that the adjusted R square rate value is only 0.65 percent and the rest is caused by other variables that may have a greater influence on the application of accounting conservatism, researchers are advised to test other variables that have a greater influence on accounting conservatism, either directly or through use of different proxies such as caution. Management should re-evaluate the role of independent commissioners in managing corporate governance if they want to increase the reliability of financial reports.]]>
<![CDATA[The Role of Internal Auditors in Implementation Social Environmental Governance ]]>
<![CDATA[Ramadhan, Yanuar]]>;
<![CDATA[Ramzy, Wahyu]]>;
<![CDATA[Munawaroh, Faridatul]]>;
<![CDATA[Sunardi, Dadi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2300
<![CDATA[The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.]]>
<![CDATA[Herding Behavior, Loss Aversion Bias, Financial Literacy, and Investment Decisions (a Study on Millennial Generation in Indonesia in the Digital Era) ]]>
<![CDATA[Aprilianti, Anti Azizah]]>;
<![CDATA[Tanzil, Nanny Dewi]]>;
<![CDATA[Pratama, Arie]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2301
<![CDATA[In the last few years in Indonesia, many investment applications have emerged where these applications make it easy for investors to be able to invest. The emergence of investment applications also raises many problems such as fraud under the guise of investment and people in Indonesia, especially young people who are easily tempted by investment offers that provide high returns so that they often carry out investment activities but are irrational and tend not to look at financial conditions in making investments. The purpose of this study is to see how the internal and external factors of an investor, especially the millennial generation, in making investment decisions, namely the factors of Herding Behavior, Loss Aversion Bias and Financial Literacy. This research method uses descriptive and verification methods with a sample size of 400 respondents and data analysis techniques using Multiple Logistic Regression Analysis. The results showed that the the Herding Behaviour variable has a positive effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, Loss Aversion Bias has a negative effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, while the Financial Literacy variable has no effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age.]]>
<![CDATA[Value Chain Model and Management of Waqf-Based Halal Tourism Development ]]>
<![CDATA[Muhardi, Muhardi]]>;
<![CDATA[Ihwanudin, Nandang]]>;
<![CDATA[Nurdin, Nurdin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2323
<![CDATA[The ability and professionalism of the waqf manager (nazhir) is one aspect that determines the success of waqf empowerment, which means it will be related to the process or value chain of waqf empowerment. One of the waqf empowerment capabilities in this study is aimed at the development of halal tourism. Therefore, the purpose of this research is to formulate a value chain model and manage waqf-based halal tourism development. The research method used is descriptive-qualitative, and the type of data needed is primary data obtained through interviews with halal tourism managers and visitors who come to the tourist attraction. Meanwhile, other data is obtained from relevant references related to the unit of analysis in this research discussion. Based on the information and data obtained, an analysis is carried out using the value chain model, followed by a description. The results show that nazhir has an important role in managing waqf assets. Therefore, in order to manage assets properly, a nazhir must have both managerial and entrepreneurial skills. From the value chain model, it is known that many aspects determine the success of halal tourism management, including the role of the government, investors, or business people, as well as individuals or communities that have contributed to building waqf-based halal tourism. The results of this study recommend that nazhir plays an important role in the value chain of halal tourism development and is one of the main keys to the success of waqf-based halal tourism management, so the ability and professionalism of nazir must continue to be built.]]>
<![CDATA[Analysis of Lecturers' Financial Literacy Levels Faculty of Teacher Training and Education Langlangbuana University ]]>
<![CDATA[Herdhiana, Ria]]>;
<![CDATA[Suherman, Fugiyar]]>;
<![CDATA[Ilyas, Ilyas]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2366
<![CDATA[Financial literacy needs to be owned by every individual because decisions in managing finances must be financial literacy. Financial literacy is one of the basic needs for every individual to avoid financial problems. The purpose of this study is to describe the level of financial literacy of lecturers and aspects of financial literacy including aspects of basic financial knowledge, savings and savings, insurance, and investment. This research method is descriptive research based on a survey of research subjects. The subjects of this study were lecturers at the Teaching and Education Faculty of Langlangbuana University in 2022. The results of the study illustrate that the average financial literacy level of lecturers at the Teaching and Education Faculty, Langlangbuana University in 2022 is 76.21% and is included in the medium category, which means that they still have efforts are made to increase the understanding of lecturers' financial literacy in every aspect of financial literacy to be even better to reach the level of well literate.]]>
<![CDATA[Regression Analysis of Financial Literacy Moderation to Increase Interest in Investing in the Capital Market in Atmi Surakarta Students ]]>
<![CDATA[Kartikasari, Dewi]]>;
<![CDATA[Kusumawati, Evi Dewi]]>;
<![CDATA[Putra, Alfa Santoso Budiwidjojo]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2379
<![CDATA[This research aims to prove and analyze empirically how minimum capital and investment understanding affect investment interest and the interaction that occurs between minimum capital and financial literacy affect investment interest and the interaction of investment understanding and financial literacy affect investment interest. The object of this research is students of the Industrial Mechanical Engineering Academy. The population of this study was 168 students majoring in mechanical engineering. The sample selection technique used was simple random sampling so as to obtain a sample of 84 students. This research uses a quantitative approach. The analysis technique in this study uses moderation regression. The research data has passed the validity test, reliability test, classical assumption test, adjusted R2 test, multiple linear regression test, t test, F test. The results showed that minimum capital and investment understanding affect investment interest. Financial literacy can moderate the effect of minimum capital on investment interest. Financial literacy can also moderate the effect of investment understanding on investment interest.]]>
<![CDATA[Factors Affecting Interest in E-Money Users Via Digital Based Payment Applications Among Accounting Students of Universitas Kristen Satya Wacana ]]>
<![CDATA[Pongratte, Meyske Triananda]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2385
<![CDATA[This research aims to identify and analyze factors that influence interest in using e-money through digital-based payment applications among students majoring in Accounting at Universitas Kristen Satya Wacana. E-money has become an integral part of the digital transformation in the world of finance, and understanding the factors that influence users' interest in this technology has significant relevance. This research uses a framework that includes variables such as perceived benefits, perceived risks, security, trust, and demographic factors such as gender. The questionnaire survey method was used to collect data from a sample of students. The results of data analysis show that the perceived benefit factor has a positive and significant influence on interest in using e-money, while the perceived risk, security, trust and gender factors do not have a significant influence. This research provides insight into the preferences and factors that influence Accounting students' interest in adopting e-money, with implications for the development of e-money technology and relevant marketing strategies.]]>
<![CDATA[The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department ]]>
<![CDATA[Muhlisoh, Fitria ZamZam]]>;
<![CDATA[Kurhayadi, Kurhayadi]]>;
<![CDATA[Sucipto, Bambang]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2402
<![CDATA[This research aims to find out whether regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. The independent variables are regional asset management and the internal control system, as well as the dependent variable, namely the quality of financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this research is employees in education units at the Bandung City Education Office, totaling 349 units. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 10%, this is due to limited research permits granted by the Bandung City Education Office, so the total sample is 78 employees in education units at the Bandung City Education Office. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. Apart from that, regional asset management and internal control systems has an influence on the quality of financial reports by 65.4%.]]>
<![CDATA[The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 ]]>
<![CDATA[Rachman, Andry Arifian]]>;
<![CDATA[Ikram, Syafrizal]]>;
<![CDATA[Fadjar, Achmad]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i3.2403
<![CDATA[A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.]]>
