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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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The Role of Inventory Accounting Information Systems in Supporting The Effectiveness of Internal Control Inventory Uswandi Uswandi
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.v4i2.1384

Abstract

In general, in a company it is necessary to manage all adequate resources for its various activities. So as to achieve the company's operating goals, namely efficiency (minimum expenditure of resources) and effectiveness (achieving desired results). In general, each company has an accounting information system, each of which is adjusted to the scope of business activities, conditions, and company needs. An accounting information system was created to identify, classify, analyze, record, and report transactions from business units. Based on this consideration, this research was conducted to find out how the implementation of inventory accounting information systems to support the effectiveness of internal inventory control on the CV. Mulia Raya Prima in Bandung. The method that will be used in this research is descriptive method that is by emphasizing the observation (observation) related activities that occur in the company CV. Noble Raya Prima. In order to obtain a picture of the facts and properties that support each other between the inventory accounting information system with internal inventory control, then analyze the results of the study by making a comparison (comparison) of standards applied by the company (through interviews with the leaders of CV. Mulia Raya Prima with the circumstances actually what happens is based on observations. Based on the results of research on the role of inventory accounting information systems on the effectiveness of internal inventory control, it is known that the inventory accounting information system applied to CV. Mulia Raya Prima is quite effective in supporting inventory internal control. The company also has an internal oversight unit which is added by supervision from the company's leadership which is quite good.
Effect of Operational Audit and Internal Control of Employee Performance Rima Ayu Aryanti; Dedy Sudarmadi
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.v4i2.1385

Abstract

This study aims to determine the Effect of Operational Audit and Internal Control on Employee Performance at PT. Anggana Kurnia Putra. The data used are primary data distributed in the form of a distributed questionnaire to employees of PT. Anggana Kurnia Putra. This study uses a hypothesis testing model starting from the validity test, reliability test, method of successive interval, classic assumption test, multiple linear regression analysis, coefficient of determination, and t test. This analysis is based on data from 44 respondents who have completed all statements in the questionnaire. The results of the study show that: (1) Operational Audit influences Employee Performance at PT. Anggana Kurnia Putra. This means that most employees are satisfied with the implementation of Operational Audit at PT. Anggana Kurnia Putra is thus effective and can improve Employee Performance at the company. (2) Internal Control influences Employee Performance at PT. Anggana Kurnia Putra. This means that the standards of regulation or control that have been set by the Company can be followed and adhered to properly by employees of PT. Anggana Kurnia Putra thus improving Employee Performance in the company.
Influence of Corporate Governance, Leverage and Return on Assets (Roa) Against Tax Avoidance in Food And Beverage Companies Listed on The Stock Exchange Resi Sandy Agraha; Riana Rachmawati Dewi; Endang Masitoh
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.v4i2.1388

Abstract

This study aimed to test empirically perngaruh Governace corporate, leverageand return on assets (roa) against tax avoidance on food and beverage companies listed on the Stock Exchange. This analysis uses a variable indpenden audit committee, company size, ownership in institutional, quality audit, leverage and ROA. The population in this study is a food and beverage company listed on the Indonesia Stock Exchange (BEI) in the period 2012-2017. The analytical method used is multiple linear regression analysis. Sampling techniques in this study using purposive sampling, obtained a sample of 66 the number of observations for six years. The results showed that the variables of the audit committee, company size and ROA effect on tax avoidance, while variable kepemilkan institutional, quality audit and leverage no effect on tax avoidance.
The Influence of Net Profit, Operating Cash Flow, Investment Cash Flow, Debt to Equity Ratio (DER) on Share Prices at Manufacturing Companies Ragil Wahyu Utomo; Suhendro Suhendro
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.v4i2.1394

Abstract

This study discusses the comparison of capital intensity, corporate advertising expenses and tax compensation against tax avoidance. Regression data panels using the commond effect (CE) method were used in solving this case. The data used in this study are secondary data derived from the company's financial statements. The study population is a banking sector company listed on the Indonesia Stock Exchange (IDX). The research sample is a banking sector company for the period 2015 - 2017 with a sampling technique that is purposive sampling. The sampling technique, obtained by the sample of 26 banking companies in the period 2015 - 2017 with a total sample of 78 banking financial statements. The results of the first hypothesis study indicate that the modality ratio has no effect on the dependent variable, namely tax avoidance. The second hypothesis which shows the burden of corporate advertising has no effect on the independent variable, namely tax avoidance, and the third hypothesis is the free variable compensation for tax money against the variable received, namely tax avoidance.
Analysis of Tax Elimination with Thin Capitalization Elok Faiqoh Himmah
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.v4i2.1399

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, asset returns, company size, current ratio, capital intensity, and inventory intensity. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is a multinational non-financial company which means having a subsidiary outside Indonesia. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and company size have a significant effect on thin capitalization.
Analysis of Factor Factors That Influence The Implementation of Financial Management Information System (SIMDA) Financial Study Febrina Sinta Fitriani; Endang Masitoh
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1404

Abstract

The purpose of this study is to empirically examine the influence of the expertise of system users, education and training programs, information technology and top management support for SIMDA Finance in Village Office in Sub-District Jebres Surakarta. The population in this study is the District of Jebres District with a sample using purposive sampling obtained a sample of 30 respondents. The results showed that the variables of system user expertise, education and training programs as well as top management support had a significant effect on SIMDA Finance, while the information technology variable had no effect on SIMDA Finance.
The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility Yunita Easty Pertiwi Lolo; Willy Sri Yuliandhari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1408

Abstract

CSR is an obligation of a company that not only provides the needs of the community but also pays attention how to maintain environmental quality positively contributing to the communities in which the company operates. Because it is a index Sri-Kehati generally consists of companies that are already stable and have good performance. With increasing public awareness of the company’s environment, it is demanded to have responsibility for operational activities carried out not only by focusing on the profits generated, howover, based on a survey conducted at the Research Center for Governance, Institutions, and National University Singapore (NUS) Business School shows lack of companies understanding of CSR practices especially in Indonesia (CNN Indonesia, 2016). The purpose of this research is to find out several factors that influence CSR practices so that the variable in this study are CSR disclosure and the independent variables are profitability (net profit margin), liquidity (current ratio) and solvency (debt to total asset). The sample of this study was 60 sample consisting of companies listed on the Sri-Kehati index in the 2015-2018 using data panel regretion with the help of Eviews10 application with quantitative methods. The result of this study indicate that simultaneous profitability (net profit margin), liquidity (current ratio), and solvency (debt to total asset) affect CSR disclosure. Partially profitability (net profit margin), liquidity (current ratio, and solvency (debt to total asset ratio) affects the disclosure of CSR with the ability of independent variables explain the dependent variable at 66,51%. The company is expected to be able to control the use of debt of a source of funding and reduce the use of expenses so that operational activities do not depend on debt.
The Effect of Corporate Governance and Financial Performance on Dividend Policy Rochmah Yuniati; Anita Wijayanti; Riana Rachmawati Dewi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1414

Abstract

This study aims to examine and analyze the effect of corporate governance and financial performance on dividend policies. The dependent variable is dividend policy and the independent variable is the size of the board of commissioners, independent board of commissioners, managerial ownership, liquidity and profitability. The population of this research is 14 Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 – 2018. With a total sample size of 56 and this sampling technique uses a purposive sampling method. Testing the hypothesis of this study using multiple linear regression test. The results of this study indicate that the size of the board of commissioners, the board of independent commissioners and profitability affect the dividend policy, managerial ownership and liquidity do not affect the dividend policy
Application of PSAK 109 In Organization of Zakat Managers (OPZ) In Sragen District (Baznas, Lazisnu, Lazismu, And Lazku) Jelita Mustika Sari; Kartika Hendra Titisari; Siti Nurlaela
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1419

Abstract

This study aims to determine and analyze how the application of zakat and infaq / alms accounting in zakat management organizations in Sragen regency. This type of research is qualitative research. The population and sample used are zakat management organizations in Sragen district, by taking a sample using purposive sampling technique and obtained 4 zakat management organizations with comparative descriptive analysis. The results of this study indicate that not all zakat management organizations in Sragen regency have applied zakat and infaq / alms accounting in accordance with SFAS 109. LAZISNU and LAZISMU have applied but for LAZISNU it is not yet complete because reports on changes in assets under management and notes on financial statements are not made. While BAZNAS and LAZKU have not made financial reports, they only present reports on receipt and distribution of funds. Keywords: SFAS 109; Alms; Charity; Financial Statements
Earnings Response Coefficient : CSR Disclosure, Audit Committe and Default Risk Miftah Kamal Nuriyanto; Annisa Nurbaiti; Wiwin Aminah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1435

Abstract

An investor needs to collect financial information as a matter of consideration in making his economic decision by using earning response coefficient. The value of ERC that appears will be goodnews when the value is raised high and will be badnews when the value of ERC is low. This research aims to test how the influence of CSR Disclosure, Audit Committee and Default Risk to Earnings Response Coefficient. The research was conducted on the basic and chemical industry sectors list on the IDX from 2015 to 2018. By using pusposive sampling technique obtained as many as 23 companies with 4 years observation time obtained amount 92 observations. Outliers performed 11 observations so that the number of observations used was 81 observations with Non-probability sampling. This research uses a descriptive statistical analysis technique and a data panel regression method. Results showed that the CSR Disclosure, Audit Committee, Default Risk simultaneously, has an influence on the earnings response coefficient. Partially, audit committee has a negative affect on the earnings response coefficient. While the CSR Disclosure and Default Risk has no affect on the earnings response coefficient.

Page 27 of 55 | Total Record : 549

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