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[PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN YANG BERDAMPAK TERHADAP KINERJA MANAJERIAL ]]>
<![CDATA[Helmi Yuliantini Gandari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.164
<![CDATA[The purpose of this study is to determine the influence of information technology to the quality of management accounting information system and know the influence of quality management accounting information system to managerial performance in PT Graha Pangan Lestari. This research uses data analysis method using Partial Least Square (PLS). The results of this study indicate that information technology has a significant effect on the quality of management accounting information system of 72.5% and the quality of management accounting information system significantly influence the managerial performance of 71.1%.]]>
<![CDATA[PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (STUDI PADA PT LESTARI MAHAPUTRA BUANA) ]]>
<![CDATA[Arti Muslimatunisa]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.165
<![CDATA[Business Strategy is a set of plans and integrated action which is designed for the company As a means to gain profit beyond its competitors As well as to maximize profit. Basically, Environmental Uncertainty is difficult to predict, the necessary information is a commodity that is very useful in the process of planning and control activities in an oranization so as to produce a system that is reliable accounting information management. This study aims to determine how business strategy, uncertainty of the environment and the quality of management accounting information system at PT. Lestari Mahaputra Buana and prove the influence of Business Strategy and Environmental Uncertainty on the Quality of Accounting Information System Management. The method used in this research is descriptive method with quantitative approach through data collection techniques with questionnaires distributed directly to all of management accounting system in PT. Lestari Mahaputra Buana in good categories. The results showed 1) There is a significant influence of business strategy on the quality of management accounting information systems. 2) environmental uncertainty significantly effects the quality of management accounting information systems.]]>
<![CDATA[PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALIASASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi pada PT. Industri Telekomunikasi Indonesia Bandung) ]]>
<![CDATA[Ajeng Purwanti]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.166
<![CDATA[Environmental uncertainty and decentralization are popular and complex concepts that are identified as factors that can affect the quality of management accounting information systems. The phenomenon that occurs in Indonesia is the quality of accounting information system that has not been perfect. Similarly, environmental uncertainty and decentralization have not shown the ideal conditions. The purpose of this study is to achieve the truth through testing (confirmation) the influence of environmental uncertainty and decentralization on the quality of management accounting information system at PT. Industri Telekomunikasi Indonesia (Persero) Bandung. The data used is obtained through survey by distributing questionnaires at PT. Industri Telekomunikasi Indonesia (Persero) Bandung, processed statistically with the help of Smart-PLS software. The method used in this research is descriptive analysis method verifikatif. The results showed that: (1) environmental uncertainty affecting the quality of management accounting information system and (2) decentralization affect the quality of management accounting information system.]]>
<![CDATA[PENGARUH TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN STUDI PADA BALAI BESAR PULP DAN KERTAS ]]>
<![CDATA[Novianti Permata Fratiwi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.167
<![CDATA[Penelitian ini bertujuan untuk mengetahui : (1) pengaruh teknologi informasi dan budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen pada Balai Besar Pulp dan Kertas; 2) pengaruh budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen pada Balai Besar Pulp dan Kertas. Hasil penelitian diharapkan menjadi bukti bahwa model yang ditawarkan dapat menjadi solusi pemecahan masalah pada karakteristik sistem informasi akuntansi manajemen. Data yang digunakan diperoleh melalui survei dengan mendistribusikan kuesioner pada Balai Besar Pulp dan Kertas, diolah secara statistik dengan menggunakan SEM-PLS. Metode penelitian menggunakan metode explanatory research untuk mendapatkan jawaban mendasar sebab akibat dengan menganalisa penyebab terjadinya masalah pada karakteristik sistem informasi akuntansi manajemen. Hasil penelitian ini menunjukkan bahwa : (1) teknologi informasi berpengaruh terhadap karakteristik sistem informasi manajemen dan (2) budaya organisasi tidak berpengaruh terhadap karakteristik sistem informasi akuntansi manajemen.]]>
<![CDATA[PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi pada PT. Pos Indonesia Bandung) ]]>
<![CDATA[Indriani Fitri Hidayat]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.168
<![CDATA[Business strategy and environmental uncertainty are popular and complex concepts that are identified as factors that can affect the quality of management accounting information systems. The phenomenonthat accurs in Indonesia is teh quality of management accounting information system that has not been perfect. Similarly, business strategy and environmental uncertainty have not shown the ideal conditions. This study aims to achieve the truth through testing (confirmation) the infulence of business strategy and environmental uncertainty on the quality of management accounting information system at PT. Pos Indonesia Bandung. The data used is obtained through survey by distributing questionnaires at PT. Pos Indonesia Bandung, processed statistically with the help of Smart-PLS software. The method used in this research is descriptive analysis method verifikatif. The result of this study indicate: (1) Business Strategy have a significant positive effect onthe quality of management accounting information system. (2) environmental uncertainty have a significant positive effect on the quality of management accounting information system.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI TERHADAP KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SERTA DAMPAKNYA PADA KINERJA MANAJERIAL STUDI PADA KOPAGA WARGA DESA SANGKANHURIP ]]>
<![CDATA[Siti Mariam]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.169
<![CDATA[Budaya organisasi dan karakteristik sistem informasi akuntansi manajemen merupakan konsep yang populer sekaligus kompleks yang diidentifikasikan sebagai faktor yang dapat menyukseskan maupun menggagalkan tercapainya kinerja manajerial. Fenomena yang terjadi pada organisasi di Indonesia adalah kinerja manajerial yang belum sempurna. Demikian pula budaya organisasi dan karakteristik sistem informasi akuntansi manajemen belum menunjukkan kondisi yang ideal. Maksud dan penelitian ini adalah untuk mencapai kebenaran melalui pengujian (konfirmasi) adanya pengaruh budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen serta dampaknya pada kinerja manajerial. Hasil penelitian diharapkan menjadi bukti bahwa model yang ditawarkan dapat menjadi solusi pemecahan masalah pada kinerja manajerial. Data yang digunakan diperoleh melalui survei dengan mendistribusikan kuesioner pada Kopaga Sauyunan, diolah secara statistik dengan menggunakan SEM-PLS. Metode penelitian ini menggunakan metode explanatory research untuk mendapatkan jawaban mendasar sebab akibat dengan menganalisa penyebab terjadinya masalah pada kinerja manajerial. Hasil penelitian menunjukkan bahwa : (1) budaya organisasi berpengaruh terhadap karakteristik sistem informasi akuntansi manajemen dan (2) karakteristik sistem informasi akuntansi manajemen berpengaruh terhadap kinerja manajerial.]]>
<![CDATA[PENGARUH AUDIT OPERASIONAL DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN (SURVEI PADA PT GRAHA PANGAN LESTARI) ]]>
<![CDATA[Dennis A]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.170
<![CDATA[The good employee performance is generated thanks to competent of human resources and good corporate control. In the preparation of this thesis the authors do research in PT GrahaPangan Lestari. The purpose of this study is to know how much influence of operational audit and management control system to the employee performance.The method used in research is descriptive verification method, where the technique used in data collection is done by interview, questionnaire, and library research..From result of research indicate that operational audit influenced equal to 28,9% to the employee performance and management control system affecting 47.5% of the employee performance. Thus it can be concluded that operational audit within the company that has been applied properly can affect the employee performance.]]>
<![CDATA[PENGARUH TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI Studi pada PT. Indonesia Power UPJP Kamojang ]]>
<![CDATA[Yuni Marginingsih]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.171
<![CDATA[This study aims todetermine howmuch influence of information technology and organizational culture on the quality of accounting information systems.The research methode used is descriptive methode. Sampling taken as many as 38 employees, taken fromthe total population as many as 40 employees. Test tool of this research with questionnaire. The test uses validity test, reliability test,classical assumption test,multipe linear regression analysis, correlation test, multiple linear regression analysis,correlation analysis, determination coefficient analysis and t test using SPSS software version 23.0 From results of research based on coefficient of determination obtained there is a strong in fluence of information technology on the quality of accounting information system of 57.76%. While there is a low influence of organizational culture on accounting information system quality of 47.77%, and the rest influenced by other factors.]]>
<![CDATA[PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM (STUDI PADA PT. INDOSAT TBK. TAHUN 2006-2015) ]]>
<![CDATA[Dudi Hendaryan]]>;
<![CDATA[Muhammad Rifky Ramadhan]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i1.172
<![CDATA[indicator of the success of a country in development is the economic development resulting from various fields including natural resources, labor, capital and others who mutually support each other as a whole. In practice, this economic development requires financing from both the government and the public or the private sector. Profitability, risk level or level of company health can be known from the analysis of financial statements. This financial analysis is a way to help assess past management achievements of a company and can help predict the prospects of the company in the future. A well-crafted and accurate financial report can provide a clear picture of the results or achievements that a company has achieved over a period of time, the circumstances used to assess financial performance.]]>
<![CDATA[PENGARUH TIPE KLIEN DAN TIPE KOMUNIKASI TERHADAP PENGUMPULAN BUKTI AUDIT (Studi Pada Kantor Akunntan Publik kota Bandung) ]]>
<![CDATA[Bayang Kalimusyada Al Yaqin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v2i2.173
<![CDATA[Penelitian ini mereplikasi penelitian yang pernah dilakukan Bennett dan Hatfield (2013) mengenai pengaruh ketidakcocokan sosial antara auditor dan klien dalam pengumpulan bukti audit. Penelitian ini bertujuan untuk menguji pengaruh tipe klien dan tipe komunikasi terhadap pengumpulan bukti audit. Populasi penelitian ini adalah auditor yang bekerja di KAP di kota Bandung. Sampel penelitian ini adalah auditor yang bekerja di KAP di kota Bandung denganteknik pengambilan sampel melalui purposive sampling. Datadikumpulkan melalui kuesioner dan dianalisis dengan menggunakan regresi logistic ganda.Hasil penelitian menunjukkan tipe klien dan tipe komunikasi berpengaruh negatif secara signifikan terhadap pengumpulan bukti audit]]>
