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[The Impact of Big Data Analytics on Audit Quality in the Digital Era ]]>
<![CDATA[Rozana, Anisa shafa Aunur]]>;
<![CDATA[Winarningsih, Srihadi]]>;
<![CDATA[Yadiati, Winwin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2878
<![CDATA[This study aims to examine the impact of Big Data Analytics on Audit Quality using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research involved 120 respondents consisting of auditors from Big Ten public accounting firms in Indonesia. The Big Data Analytics variable was measured based on five main dimensions: volume, velocity, variety, veracity, and value. The results indicate that Big Data Analytics has a positive and significant effect on Audit Quality. This relationship is demonstrated by a path coefficient in the moderate category, with a significance level below the five percent threshold. The coefficient of determination shows that nearly half of the variation in Audit Quality can be explained by Big Data Analytics. These findings confirm that effective implementation of Big Data Analytics can enhance the effectiveness, efficiency, and reliability of the audit process. The study also supports the application of the Technology Acceptance Model framework, where perceived usefulness and ease of use of technology contribute to improved audit quality. The practical implications of this research highlight the importance of data-driven strategies in enhancing audit quality in today's digital era.]]>
<![CDATA[Analysis of Factors Affecting Compliance with Motor Vehicle Tax Payments at Integrated one Stop Administration System (SAMSAT) Sipirok ]]>
<![CDATA[Siregar, Ayu Lestari]]>;
<![CDATA[Syafina, Laylan]]>;
<![CDATA[Nurwani, Nurwani]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2889
<![CDATA[Motor vehicle tax serves as an important source of regional income. However, taxpayer compliance at the SAMSAT Sipirok remains relatively low, prompting the need for further research into the influencing factors. This study aims to analyze the effect of tax rates, tax knowledge, tax sanctions, and individual income both partially and simultaneously on motor vehicle taxpayer compliance at SAMSAT Sipirok. A quantitative method with a causal associative approach was employed. The research findings indicate that tax knowledge and individual income are the main factors driving taxpayer compliance. In contrast, tax rates and tax sanctions have not played an optimal role in enhancing compliance, as their implementation is considered neither strict nor consistent. Overall, the research model suggests that taxpayer compliance is more strongly influenced by understanding and economic conditions than by tax rates or sanctions. These findings contribute to the development of policy strategies, particularly through strengthening tax education and addressing the economic conditions of society.]]>
<![CDATA[Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra ]]>
<![CDATA[Putra, Muhammad Dwi]]>;
<![CDATA[Dewata, Evada]]>;
<![CDATA[Saputri, Ulfah Tika]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2894
<![CDATA[The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.]]>
<![CDATA[The Determinant Factor of Interest to Pay Zakat in Medan City Mosques Through Qris Using the Technology Acceptance Model (TAM) Approach ]]>
<![CDATA[Lubis, Passa Sayyid Akbar]]>;
<![CDATA[Rokan, Mustapa Khamal]]>;
<![CDATA[Silalahi, Purnama Ramadani]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2896
<![CDATA[This study explores various factors that influence people's interest in paying zakat, particularly those related to zakat knowledge, management transparency, service quality, and the level of religiosity. The research was conducted quantitatively in several mosques across Medan City, involving 60 selected respondents. Data were collected using a questionnaire and analyzed through multiple linear regression. The results of the study indicate that the variables of knowledge and perceived benefits have a positive and significant influence on the interest of zakat payers in paying zakat through QRIS at mosques in Medan City, while perceived risk has a negative but insignificant influence. Simultaneously, all three variables were found to have a positive and significant influence on the interest in using QRIS. These findings confirm that improving digital literacy and understanding the benefits of technology are the primary determinants in promoting the adoption of QRIS-based zakat payments in line with the Technology Acceptance Model (TAM) approach.]]>
<![CDATA[The Implementation of Digital Productive Zakat Management Strategy at Musa'adatul Ummah ]]>
<![CDATA[Jamaludin, Jujun]]>;
<![CDATA[Wijana, Miki]]>;
<![CDATA[Nasution, Ade Iskandar]]>;
<![CDATA[Jalaluddin, Jalaluddin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2900
<![CDATA[This study aims to analyze the strategy of productive zakat management in the digital era as implemented by the Zakat Management Institution Musa'adatul Ummah. A qualitative approach using a case study method was employed to gain in-depth understanding of the institution’s strategic efforts in empowering zakat recipients (mustahik). The findings reveal that the strategy focuses on the selection of potential mustahik, the provision of business capital in the form of non-repayable grants, and intensive mentoring in entrepreneurship. The institution has also begun utilizing digital technology to enhance efficiency and effectiveness, particularly in fundraising through digital platforms, program promotion via social media, and zakat distribution reporting in the form of digital infographics. However, the digitization process still faces several challenges, such as limited technological infrastructure, insufficient digital competence among human resources, and low digital literacy among mustahik. These findings highlight the need for institutional capacity building, the development of an integrated digital zakat system, and strategic collaboration with various stakeholders to support sustainable digital transformation in zakat management. This study contributes theoretically to the development of a digital-based zakat management model and practically offers insights for local zakat institutions to navigate the challenges of the digital era.]]>
<![CDATA[Determination of Compliance of Pottery MSME Taxpayers in Kasongan Tourism Village ]]>
<![CDATA[Subowo, Farida]]>;
<![CDATA[Utomo, Rochmad Bayu]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2902
<![CDATA[This study aims to determine the positive influence of Tax Socialization and Tax Authority Trust on Taxpayer Compliance mediated by Tax Payment Intention. This study discusses how Pottery MSMEs are tax-compliant. This research is quantitative because it uses numerical data processing. The subject of the study is 60 Pottery MSMEs with Tax Payer ID Number and banking credit above IDR 50 million with a business establishment period of more than 1 year. The sampling technique uses purposive sampling. Research uses descriptive and quantitative analysis methods with Structural Equation Modelling (SEM) approach mainly utilizing Partial Least Squares (PLS). The results of the study showed that Tax Socialization and Trust in Tax Authority had a positive effect on Tax Payment Intention, Tax Payment Intention had a positive impact on Taxpayer Compliance, and Tax Socialization and Trust in Tax Authority had a positive indirect influence through Intention to Pay Tax of Pottery MSME in Kasongan Tourism Village.]]>
<![CDATA[Effects of Energy Price Fluctuations on Stock Return of Energy Companies in Indonesia: The Effect of Macroeconomic Variables and Subsidy Policy ]]>
<![CDATA[Adhani, Ferenika]]>;
<![CDATA[Nurazi, Ridwan]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2904
<![CDATA[This study aims to analyze the effect of global energy price fluctuations, inflation, interest rates, exchange rates, and subsidy policies on stock returns of energy companies listed on the Indonesia Stock Exchange. The method used is panel data regression with the Fixed Effects Model (FEM) approach to capture unique characteristics between companies and simultaneous time variations. The results show that energy prices have a positive influence on stock returns, while inflation, interest rates, and exchange rates tend to have a negative impact. Energy subsidy policies also show a relevant relationship to the stock performance of energy companies. The findings provide insights for investors and policy makers in considering energy price dynamics and macroeconomic factors in investment strategies and energy sector policies in Indonesia.]]>
<![CDATA[The Effect of Sustainability Reports, Capital Structure and Profitability Influence the Market Value of Indonesia Manufacturing Companies ]]>
<![CDATA[Rangkuti, May Hana Bilqia]]>;
<![CDATA[Sari, Fauziah Kumala]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2906
<![CDATA[This study examines the effect of sustainability reports, capital structure, and profitability on the market value of manufacturing companies in Indonesia. The success in increasing company value impacts investor confidence; therefore, this study investigates whether sustainability disclosure, capital structure, and profitability contribute to firm valuation. The research population includes manufacturing firms listed on the Indonesia Stock Exchange (IDX) that received the PROPER award from the Ministry of Environment during 2017–2022. This study applies a quantitative approach using secondary data from audited financial reports, annual reports, and PROPER assessments. The analysis technique employed is Partial Least Squares (PLS) with SmartPLS 3.0. The results indicate that sustainability reports and profitability have a positive but insignificant effect on market value, while capital structure measured by the debt-to-equity ratio shows a negative and insignificant effect. These findings suggest that investors in Indonesia have not yet fully integrated non-financial disclosures and profitability measures into their valuation decisions. The study concludes that improving transparency in sustainability reporting and maintaining an optimal capital structure could enhance long-term firm value and strengthen investor trust.]]>
<![CDATA[Implementation of Green Accounting to Support the Sustainability of Our Tempe Kita MSMES in Kotapinang, South Labuhanbatu Regency ]]>
<![CDATA[Nasution, Mei Lani]]>;
<![CDATA[Daulay, Aqwa Naser]]>;
<![CDATA[Harmain, Hendra]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2907
<![CDATA[This study aimed to analyze the implementation of green accounting in the traditional food sector MSME “Tempe Kita†in Kotapinang, South Labuhanbatu Regency, and its contribution to business sustainability. The research used a case study method with a qualitative approach through observation, in-depth interviews, and documentation. The results showed that the MSME had applied sustainability principles, particularly in waste management and resource efficiency, although these efforts had not been systematically documented. The adoption of green accounting principles remained limited, with no recognition of environmental assets and liabilities or integrated reporting. The MSME had allocated some environmental costs but had not yet covered all necessary cost categories. In general, the implementation of green accounting was still simple but demonstrated an initial commitment to sustainable practices. The study recommended the need for training, technical assistance, and the development of an environmental recording system suited to the capacity of MSME to enhance their contribution to sustainable development.]]>
<![CDATA[The Influence of Perceived Ease of use and Perceived Usefulness on the Intention to Reuse the Pintar Pay Application of KSP Pintu Air In Maumere City, Mediated by Trust ]]>
<![CDATA[Botha, Yuslin Nursivin Dua]]>;
<![CDATA[Khuzaini, Khuzaini]]>;
<![CDATA[Lestariningsih, Marsudi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2908
<![CDATA[The development of digital technology encourages cooperatives to transform their services through application-based systems, enhancing efficiency and member satisfaction. KSP Pintu Air, one of the largest cooperatives in Indonesia, has developed the Pintar Pay application to facilitate digital financial transactions for its members. However, the number of users of this application is still not proportional to the total number of cooperative members. This research aims to analyse the influence of perceived ease of use and perceived usefulness on the intention to use the Pintar Pay application, as well as the mediating role of trust in this relationship. The research approach employs a quantitative method, utilising Partial Least Squares (PLS) analysis on primary data collected from 354 respondents who use applications in the city of Maumere. The results show that perceived ease of use and perceived usefulness have a significant positive effect on the intention to use. Trust is proven to mediate the relationship between perceived ease of use and perceived usefulness on the intention to use. These findings highlight the importance of enhancing user trust through robust data security and system reliability to foster the adoption of digital cooperative applications.]]>
