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Muhamad Iqbal Adrian, S.Ak
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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Published by Universitas Langlangbuana
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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PENGARUH SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU DAN PENGENDALIAN INTERN PEMBELIAN BAHAN BAKU TERHADAP EFEKTIVITAS PERSEDIAAN BAHAN BAKU PADA PT.IPHA LABORATORIES Hoeriah Rabiatul Adawiah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.492 KB) | DOI: 10.36555/jasa.v2i2.175

Abstract

PENGARUH AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN DAN PENILAIAN KINERJA KARYAWAN PADA KOPERASI Rini Febrianti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.084 KB) | DOI: 10.36555/jasa.v2i2.176

Abstract

This study aims to analyze the effect of internal audit on the behavior of fraud and employee performance assessment on the Employee Cooperative Republic ofIndonesia (KP-RI) Hanukarya Bandung. This study uses primary data obtained through questionnaires distributed to 31 respondents. The data collected by questionnaire are contained from 31 statements: 10 statements for Internal Audit as Free variable, 10 statements for Fraud Behavior and eight statements for Employee Performance Assessment as dependent variable . Objects in this study are employees of the Employee Cooperative Republic of Indonesia (KP-RI) Hanukarya Bandung. The method of analysis used is Pearson Correlation formula and to know how big influence of variable use method of determination. Statistical methods used to test the classical assumptions first, to test the hypothesis that is used t test and processed by using the program SPSS 23.0 ForWindows. The result of the research shows that the effect of Internal Audit on Fraud Behavior and Employee Performance Assessment is Good.
PENGARUH SISTEM INFORMASI AKUNTANSI GAJI DAN SISTEM PENGENDALIAN INTERN GAJI TERHADAP EFEKTIVITAS PELAPORAN PPH PASAL 21 (SURVEI PADA PT XYZ) Nurul Gina Maulani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.131 KB) | DOI: 10.36555/jasa.v2i2.177

Abstract

Sistem informasi akuntansi gaji dan sistem pengendalian intern gaji adalah suatu perlindungan terbaik bagi penyelewengan data yg disajikan dalam penggajian, jika dalam kinerjanya sudah tepat maka akan memberikan dampak pada efektivitas pelaporan PPh Pasal 21 menjadi lebih efektif dan efisien. Penelitian ini bertujuan untuk mengetahui besar pengaruh sistem informasi akuntansi gaji, sistem pengendalian intern gaji terhadap efektivitas pelaporan PPh Pasal 21. Jenis penelitian ini adalah penelitian deskriptif dan verifikatif. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan yang terkait dalam sistem informasi akuntansi gaji, sistem pengendalian intern gaji dan efektivitas pelaporan PPh pasal 21 dengan menggunakan teknik sampling purposive. Maka jumlah sampel yang digunakan sebanyak 31 responden. Dan teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi gaji memiliki pengaruh terhadap efektivitas pelaporan PPh Pasal 21 dengan besar pengaruhnya adalah 74,2%. Dan sistempengendalian intern gaji berpengaruh juga terhadap efektivitas pelaporan PPh Pasal 21 sebesar 83,5%.
ANALISIS PENGARUH EVA, ROA, DAN ROE TERHADAP MVA PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2015 Meuthia Rahmawati; Irni Yunita
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.115 KB) | DOI: 10.36555/jasa.v2i2.178

Abstract

This study aimed to examine the effect of Economic Value Added (EVA), Return on Asset (ROA), and Return on Equity (ROE) to Market Value Added (MVA)on listed LQ 45 company in Indonesia Stock Exchange Period 2011-2015. This methodology research using panel data regression. Population in this research are listed LQ 45 company in Indonesia Stock Exchange Period 2011-2015. Sampling technique that used in this research is purposive sampling and resulting 22 companies as the samples. This study used the annual reports companies that listed in Indonesia Stock Exchange periode 2011-2015. The result shows that Economic Value (EVA) and Return on Asset (ROA) partially has no significant effect on Market Value Added (MVA), while Return on Equity (ROE) partially has significant effect on Market Value Added (MVA).. Economic Value Added (EVA), Return on Asset (ROA), and Return on Equity (ROE) has simultaneous effect on Market Value Added (MVA).
NALISIS KOINTEGRASI INDEKS HARGA SAHAM DI 5 (LIMA) NEGARA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI INDONESIA (STUDI KASUS PADA NEGARA CHINA, JEPANG, KOREA, TAIWAN, DAN SINGAPURA) Riesa Desvita Sari; Andrieta Shintia Dewi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.411 KB) | DOI: 10.36555/jasa.v2i2.179

Abstract

The economic crisis that struck China caused People Bank of China (PBOC) to establish devaluation strategy to Yuan on 11th of August 2015. This Strategy directly affects the shift on stock price index in the Chinese stock exchange and several global stock exchange. The global stock exhange willingly or not are forced to encounter the same condition, this caused by the volatility and incidents on a stock exchange in a country may be associated with the stock exchange of other countries. The purpose of this study is to analyze the long-term relationship (cointegration) between stock price index in 5 (five) countries on Indonesia Composire Index in Indonesia. The stock price index used in this study is Indeks Harga Saham Gabungan (Indonesia, SSE Composite Index (China), Nikkei 225 (Japan), KOSPI Composite Index (Korea), TSEC Weighted Index (Taiwan), and STI Index (Singapore). This study used the quantitative approach. The data used time series data, that started from August 1, 2012 until August 31, 2015. The cointegration was tested using the Johansen method, which was done in two stage. The first stage using the multivariate cointergration test, by performing overall index of IHSG, SSEC, N225, KOSPI, TWII, dan STI. The second stage using the bivariate cointegration test, which was done by pairing the stock price index. Based on the results aqcuired from the data, it can be concluded that there is long-term relationship (cointegration) between stock price index by overall and in pairs. The KOSPI-IHSG index pair is the mostsignificant long-term index of stock price index, so it can be said that KOSPI index is the index that most influence IHSG.
PENGARUH STRUKTUR ORGANISASI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA PT. MANDOM INDONESIA TBK Rosmiati Rosmiati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.181 KB) | DOI: 10.36555/jasa.v2i2.180

Abstract

Organizational Structure is an important factor needed to influence the behavior of individuals and groups that exist within the organization. AndImplementation Information Technology has become a weapon or tool in the company's business processes that can make the flow of information runs quickly,internally and externally. Technology is expected to be a facilitator and interpreter from beginning to develop new ideas to cope with increasingly fierce competition in the future. This study aims to determine how the influence of organizational structure and information technology on the quality of management accounting information system at PT. Mandom Indonesia Tbk. Data obtained by distributing questionnaires to 35 respondents. The analytical method used is descriptive statistic, statistically processed with SEM-PLS and using SMART PLS 3.0 for windows program. Organizational structure does not affect the quality of management accounting information system. The results of this study indicate that information technology significantly influence the quality of management accounting information system.
THE INFLUENCE OF CURRENT RATIO AND NET PROFIT MARGIN TO DIVIDEN PAYOUT RATIOON THE LISTED COMPANIES IN LQ 45 INDONESIA STOCK EXCHANGE (February-July 2016) Susi Herawati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.914 KB) | DOI: 10.36555/jasa.v2i2.181

Abstract

This research is conducted to know the influence of Current Ratio and Net Profit Margin variable to Dividend Payout Ratio at companies listed in Index LQ 45 Indonesia Stock Exchange period February-July 2016. The population in this research is 45 financial statements of companies listed in index LQ 45 Indonesia Stock Exchange period February-July 2016. Sampling technique used is purposive sampling with criteria: (1) Companies listed in index LQ 45 period February-July 2016 (2) Companies that consecutively pay dividends during the 2011-2014 research period. (3) Companies that have complete data of financial statements,especially data used in research such as Current Ratio, Net Profit Margin and Dividend Payout Ratio. Samples were obtained by 18 companies. Analytical technique used is multiple linear regression and hypothesis test using t test with 5% confidence level and classical assumption test which include normality test,multicolinierity test, heteroscedasticity test and autocorrelation test. The results showed that the Current Ratio and Net Profit Margin have a significantpositive effect on Dividend Payout Ratio.
PENGARUH MANAJEMEN INFRASTRUKTUR DAN MANAJEMEN KONTRIBUSI TERHADAP KINERJA PERUSAHAAN Taufik Sadikin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.877 KB) | DOI: 10.36555/jasa.v2i2.182

Abstract

Didalam organisasi yang sukses, kemampuan individu diubah menjadi kemampuan organisatoris yang merupakan penghargaan bagi individu. Kemampuandalam bentuk komitmen dan kompetensi yang dimiliki oleh individu merupakan asset intellectual capital yang sangat penting bagi organisasi. Hal ini menggambarkan bahwa perananan management employee contribution sebagai karyawan yang unggul (employee champion) terhadap pembentukan intellectual capital melalui peningkatan kompetensi dan komitmen memiliki keterkaitan yang sangat erat dengan penciptaan modal intelektual.
PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT INTERNAL Nur Krisyulianti Yulius
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.123 KB) | DOI: 10.36555/jasa.v2i2.183

Abstract

This study was conducted to examine the influence of auditor independence and competence on the quality of internal audit. The purpose of the study is to know that with the independence and competence of auditors can improve the quality of internal audit. This research was conducted at PT. Len Industries. Population in this research is auditor, finance and accounting department working in PT. Len Industries. The sampling technique was conducted by Sample Random Sampling with direct questionnaire distribution and obtained by 34 respondents. The primary data retrieval method used is questionnaire method. Analysis method used to test the hypothesis is multiple linear regression. The statistic method used to test the classical assumption first, to test the hypothesis then used t test and processed by using Statistical Product and Service Solutions (SPSS) 23.0. The results showed the influence of independence on internal audit quality by 38%. Internal auditors who have an attitude of independence will have a good impact on the quality of the audit because the higher the independence the higher the quality of audit. The influence of auditor competence on internal audit quality is 16,4% because auditor having high competence able to produce good auditquality. The result of research of influence of independence, auditor competence to internal audit quality equal to 41,5%, it shows that the better of independence attitude and have adequate auditor competence hence also the quality of audit resulted.
PENGARUH KINERJA KARYAWAN DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Andri Agustian Y
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 3 (2018): Vol. 2 No.3 September 2018
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.196 KB) | DOI: 10.36555/jasa.v2i3.184

Abstract

This study was conducted to examine the influence of auditor employee performance and independence on the quality of internal audit. The purpose of the study is to know that with the employee performance and independence can improve the quality of internal audit. This research was conducted at PT. Pos Indonesia. Population in this research is auditor, finance and accounting department who work in PT. Pos Indonesia. The sampling technique was done by Simple Random Sampling with direct quizisoner spreading and obtained sample number 35 respondents. The primary data retrieval method used is the questionnaire method. Analysis method used to test the hypothesis is multiple linear regression. The statistical method used to test the classical assumption first, to test the hypothesis then used is t test and processed by using the program SPSS 24 For Windows. The results showed the influence of independence on the quality of internal audit of 13% this happens because it is easy to detect errors so as to facilitate the auditor in conducting the examination and easy to find the cause of the emergence of the error so easy to provide recommendations or findings to the company. The influence of performance on internal audit quality is 42% because the auditor is able to maintain objectivity and independence in conducting examination.

Page 13 of 55 | Total Record : 549

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