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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

jasa
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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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Factors Affecting Audit Delay Moderated By Profitability of Companies in the Jakarta Islamic Index Ahmad Ulil Albab Al Umar; Herninda Pitaloka; Anava Salsa Nur Savitri; Nur Kabib
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

The financial statements are an important part of the stakeholders or stakeholders as a reference in making investments. This study aims to analyze the effect of company size, auditor opinion, and age of the company on audit delay with profitability as a moderating variable. This research is a quantitative research. Data analysis in this study uses multiple linear regression with EViews 11. The population in this study is all companies listed on the Indonesian Sharia Stock Index in 2015-2018. The sample in this study were 30 companies listed on the Jakarta Islamic Index. The data used in this research is secondary data. The results in this study showed that company size and auditor's opinion no affect the audit delay, while the age of the company influences to audit delay. Company size, auditor opinion, and age of the company are not able to moderate audit delay. This shows that profitability is not able to moderate the three variables.

The Influence of Operating Cash Flows and Receivables Towards Current Ratios in Multifinance Companies in Indonesia Stock Exchange (Bei) 2013-2017 Periode Ayke Nuraliati; Dwiutomo Bhakti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to determine the effect of Operating Cash Flow and Accounts Receivable Turnover on the company's ability to pay off short-term liabilities (liquidity) using the Current Ratio method for Multifinance Companies on the Indonesia Stock Exchange Period 2013-2017 The research method used is descriptive method and verification method with a quantitative approach. The data used are secondary data in the form of financial statements of multi-finance companies for the period 2013-2017. The design of hypothesis testing uses starting from the classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and t test.The results showed that the Operating Cash Flow and Accounts Receivable Turnover influence the Current Ratio.

Effectiveness of Msap, Fiscus Services and Taxation Sanctions on Tax Obligation Compliance with Patriotism as Intervening Variables Ali Sandy Mulya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

this research is to find out how much influence the modernization of the tax administration system (MSAP), the tax authorities and tax sanctions on tax compliance through patriotism. The population in this study are taxpayers who have registered at the serpong pratama tax service office. The sample in this study amounted to 99 respondents who were selected using a simple random sample (Simple Random Sampling). Data collection method is done by distributing questionnaires for 1 month. Data analysis techniques used in this study used Smart PLS and SPSS software. The tax authorities have a significant effect on taxpayer compliance, while the modernization of the tax administration system and tax sanctions have no significant effect on taxpayer compliance even with patriotism as an intervening variable. although there is a modernization of the tax administration system that has been more but the level of tax authorities is still a cornerstone to increase taxpayer compliance in paying taxes

Effectiveness of Learning Methods in Accounting Study Programs: Comparison in Learning Results through Advanced Methods, Case Study, and Simulation Indra Komara; Prima Yusi Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to examine which learning method is the most effective among the face-to-face learning methods, case studies, and simulations of learning outcomes (learning outcomes) in the form of learning outcomes of problem solving abilities, interpersonal skills, and self-awareness. The independent variable in this research is face to face learning method, case study learning method, and simulation learning method. The dependent variable in this study is the ability to solve problems, interpersonal skills and self awareness. The respondents in this study were students of the Accounting study program at the Faculty of Economics and Business, Padjadjaran University. The number of samples in this study were 135 students, 65 people consisted of 2015 and 70 people of 2016. The sampling technique used was simple random sampling using the Slovin formula. This study uses multiple linear regression statistical analysis to determine the effect of independent variables on the dependent variable. The level of significance used in this study was 5%. The results showed that partially face-to-face learning methods had a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students. Partially the case study learning method has a significant positive effect on problem solving abilities and interpersonal skills, while self-awareness has no significant effect. Partially the simulation learning method has a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students. Simultaneously face to face learning methods, case study learning methods, and simulation learning methods have a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students.

Effect of Accounting Information Systems for Credit Sales and Trade Receivables on Cash Receipts Silvi Nurizzati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This research was conducted at PT Indokapur Jaya. The main purpose of this study is to determine the influence of accounting information system of credit sales and accounts receivable to cash receipts at PT Indokapur Jaya. The method used in this research is descriptive method and verification method by using quantitative approach. The data used in this study is the primary data. Data collection is done by direct observation, interviews, questionnaires and literature done by reading and studying books related to the problem. The population used for this research is 30 persons, they consist of finance department, sales department, delivery department, warehouse part, credit section, billing section and receivable part at PT Indokapur Jaya. The result of this research is the accounting information system of credit sales and accounts receivable jointly and significantly affect the cash receipt at PT Indokapur Jaya.

Quality Analysis of Management Accounting Information Systems and Organizational Structures on Management Decision Making Dewi Kania Puspita Resmi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Management decision making is expected to provide great benefits in the business world. Management of a company requires a variety of fast information and accuracy needed for various management decisions. Without the support of relevant data and information, the management's decisions at various levels of the organization can be wrong and not according to needs. Phenomena in the field regarding management in decision making do not think about problems that will occur in the future that can harm the company and management to make decisions unilaterally based on the input of information received that is not yet relevant. This study aims to determine the effect of the quality of management accounting information systems and organizational structure on management decision-making. The method used in this study is a descriptive method with a quantitative approach through data collection techniques with questionnaires that are distributed directly throughout the section heads in PT. Macrosentra Niagaboga. The statistical test instrument used in this study is the Sructural Equation Model (SEM) with Partial Least Square (PLS) assessment. Application of quality management accounting information systems, organizational structure, and management decision making at PT. Macrosentra Niagaboga is in good criteria. The results of this study show 1) There is a significant influence on the quality of management accounting information systems on management decision making. 2) organizational structure has a significant influence on management decision making.

The Influence of Inventory Round Ratio and Activities Round Ratio of Profitability (ROI) Lina Nofiana; Denok Sunarsi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to determine the effect of Turnover Ratio and Asset Turnover Ratio on Profitability (ROI) at PT. HM Sampoerna Tbk Period 2009-2018. The method used is explanatory research with a sample of 85 respondents. The analysis technique uses statistical analysis with regression testing, evaluation, determination and hypothesis testing. The results of this study indicate that a significant Turnover Ratio to Profitability (ROI) of 91.8%, the hypothesis test obtained a significance of 0,000 <0.05. Asset Turnover Ratio has a significant effect on profitability (ROI) of 96.3%, hypothesis testing obtained significance of 0,000 <0.05. Planning Turnover Ratio and Activation Turnover Ratio significantly to Profitability (ROI) of 96.5%, the hypothesis test obtained significance of 0,000 <0.05.

The Effect of Quick Ratio and Debt to Ratio Assets Against Return on Assets Asep Muhammad Lutfi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to determine the effect of Quick Ratio and Debt to Asset Ratio on Return on Assets at PT. Garuda Indonesia Tbk. The method used was explanatory research with a sample of 85 respondents. Analytical techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Quick Ratio did not significantly influence the Return on Assets of 34.3%, the hypothesis test obtained a significance of 0.127> 0.05. Debt to Asset Ratio has no significant effect on Return on Assets by 32.5%, the hypothesis test obtained significance of 0.140> 0.05. Quick Ratio and Debt to Asset Ratio simultaneously have a significant effect on Return on Assets by 37.9%, the hypothesis test obtained significance of 0.304> 0.05.

The Effect of Litigation Risk on Accounting Conservatism, Leverage & Managerial Ownership as Moderation Yulita Mustikasari; Anita Wijayanti; Kartika Hendra Titisari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Pressures in the competitive business world, directly or indirectly result in companies doing earnings management, conflicts of interest that result in accounting conservatism menyaebabkan tendency economically shareholdersto file a lawsuit (litigation). This study was conducted to examine the effect of the litigation risk accounting conservatism with leverage and managerial ownership as a moderating variable. The population in this study is the retail trading company listed on the Indonesia Stock Exchange from 2013 to 2017. Sampling was purposive sampling method to obtain 21 companies for 5 years. In this study, the type of data is quantitative data, to test the three hypotheses using path analysis with WarpPLS. Based on the results of the analysis indicate that the litigation risk variables affect the accounting conservatism, moderate leverage variable risk of litigation against accounting conservatism, while managerial ownership variable is not moderating variable between the risk of litigation againts accounting conservatism.

The Effect of Return on Assets, Leverage, and Company Size on Tax Avoidance on Manufacturing Companies Listed on The IDX N Heriyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1364

Tax avoidance is mostly done by taxpayers because this is legal as long as the tax avoidance is carried out not in violation of tax laws and regulations in force in Indonesia. There are several factors that affect tax avoidance including Return on assets, leverage, and company size. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2017 observation period. The method of determining the sample used is the purposive sampling method with a sample of 159. Based on the results of multiple linear regression analysis, the results obtained that the variable Return On Assets, leverage, and Company Size positive effect on tax avoidance by manufacturing companies listed on the Indonesia Stock Exchange for the 2012-2017 observation year period.

Page 25 of 55 | Total Record : 549

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Muhamad Iqbal Adrian, S.Ak

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miqbal07@gmail.com

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+628562220834

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jasaunla@gmail.com

Editorial Address
Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261

Location
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Jawa barat

INDONESIA

Abstract

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Iqbal Adrian, S.Ak

Contact Email miqbal07@gmail.com

Phone +628562220834

Journal Mail Official jasaunla@gmail.com

Editorial Address Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhamad Iqbal Adrian, S.Ak

Contact Email
miqbal07@gmail.com

Phone
+628562220834

Journal Mail Official
jasaunla@gmail.com

Editorial Address
Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261

Location
Kota bandung,

Jawa barat

INDONESIA