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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 Influence of Accountability, Work Experience and Professionalism on The Quality of The Quality of The Work of Auditors Sihol Marito Simorangkir; Jonathan Dubery Bukit; Keumala Hayati
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.v4i3.1447

Abstract

The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores.
The Influence of Information Technology and Management Control Systems on Employee Performance Gun Gunawan Rachman; Sita Nuraeni
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.v4i3.1461

Abstract

This study aims to determine the influence of information technology and management control systems on employee performance at PT. Adira Dinamika Multifinance Tbk Baleendah Branch. The study was conducted on the employees of PT. Adira Dinamika Multifinance Tbk Baleendah Branch in the marketing division of 33 people. The research data is primary data and the analytical method used is descriptive verification method with quantitative approach and hypothesis testing and through data collection techniques with questionnaires. The statistical test tool used in this study is the Structural Equation Model (SEM) with Partial Least Square (PLS) estimation. The results of this study indicate that: 1) Information technology significantly influences employee performance 2) Management control system significantly influences employee performance
The Effect of Tax Information Systems and Taxation Sanctions Towards Taxpayer Compliance with Cafe Owners of SME ( Small-Medium Enterprise) Taxes Magfirah Diiznania Armin
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.v4i3.1468

Abstract

Taxes are among the highest income generated by the state originating from within the country. However, most taxpayers did not understand how and what the tax information system is like in Indonesia and how tax Sanctions are applied. So that in this case it tends to reduce taxpayer compliance. This study aims to determine the effect of tax information systems and tax sanctions on taxpayer compliance. This research method is quantitative research using primary data. Determination of the sample using purposive sampling. The sample in this study consisted of 26 respondents who owned cafes in the city of Palu. The analytical method used is descriptive and statistical analysis. The results of this study indicate that partially the tax information system has a positive and significant effect on taxpayer compliance. However, tax sanctions are positive but did not effect, that meaning tax sancations are not significant to taxpayer compliance, because they have a t-calculated value of less than 0,05 with a correlation value of 2,3% on taxpayer compliance.
Measurement of Financial Performance Using the Concept of Value for Money in The Government of Bandung City Ratumas Resa Anggia Sakti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1470

Abstract

In the context of transparency and accountability of public money management, the Bandung City Government uses a tool called e-budgeting. Not only has the objectives of transparency and accountability, but the use of a budget formulation application system using e-budgeting is also expected to be able to improve the government's financial performance to be more economical, efficient, and effective. This study aims to measure the financial performance of the Bandung City Government before and after the use of e-budgeting using the concept of value for money for the 2014-2019 fiscal year. Data analysis used descriptive analysis with quantitative research methods. The results of the study are based on the Analysis of the Bandung City Government Budget Realization Report for the 2014-2016 fiscal year (before the use of e-budgeting) using the concept of Value for money, Bandung City Government financial performance shows economic criteria (78.72%), inefficient (98.04%) and effective (90.65%). Meanwhile, for the 2017-2019 fiscal year (after the use of e-budgeting) the financial performance of the Bandung City Government shows economic criteria (83.39%), inefficient (99.48%), and quite effective (88%).
The Effect of The Implementation of Accounting Information Systems and Internal Control on Employee Performance Ari Bramasto; Ridwan Hana Adiwiguna
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.v4i3.1473

Abstract

This study aims to determine the influence of application accounting Information system and internal control to employee performance at PT BPR Kerta Raharja Bandung Regency. This study using descriptive research methods and verification research methods. The sampling technique used was purposive sampling by determine appropriate specific criteria with the research. The statistic analysis used in this study is path analysis and hypothesis testing. The number of population in this study was 230 respondents with the sample used 48 employee PT BPR Kerta Raharja. Based on the research conducted, it can be seen that application of accouting system has no effect to employee performance but internal control has a significant effect on employee performance.
Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income Ayi Astuti
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.v4i3.1478

Abstract

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.
The Effect of Information Asymmetry and Business Diversification on Cost of Equity Capital Nurul Intan Okci Pratiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1486

Abstract

This study aims to examine the effect of information asymmetry and business diversification on the cost of equity capital in mining companies listed in the Indonesia Stock Exchange with a sample of 14 companies for the 2017-2019 period. Data analysis used descriptive research with quantitative research methods in the form of secondary data. Information asymmetry is measured using the bid-ask spread and diversification is measured using the Herfindahl Index proxy while the cost of equity capital is measured using the Ohlson model. Hypothesis testing is carried out using multiple linear regression analysis to see how much influence information asymmetry and diversification have on the cost of equity capital. The result indicated that information asymmetry had a positive impact on the cost of equity capital and business diversification had a positive impact on the cost of equity capital.
Disclosure of Sustainability Report on Financial Performance Derry Ridwan Fauzi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1488

Abstract

The increasing number of companies that publish sustainability reports in Indonesia has led to an increasing trend of research on the relationship between sustainability reports and financial performance. However, the results of these studies are still inconsistent. Re-examining the relationship between the sustainability report disclosure and financial performance is the aim of this study. Two things that make this study different from the previous one, the first study uses companies that consistently report sustainability reports, and the second, use financial performance measures, profitability. The sample used was 33 observations from companies that consistently reported sustainability reports during the 2017-2019 period. The test results show that the social dimension (SO) of the sustainability report has no effect on financial performance, while the other two dimensions, namely the environment (EN) and the Economy (EC), have a positive effect on financial performance.
Analysis of Factors Affecting the Level Of E-Government Implementation in West Java Syaiful Ikhsan; Nunuy Nur Afiah; Ivan Yudianto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1491

Abstract

In order to increase public accountability, transparency, and so that the government is more effective and efficient in running the government. Local governments use a tool called e-government. Not only has the objectives of transparency and accountability, the use of e-government application systems is expected to be able to improve the performance of local governments to be more economical, efficient and effective. This study aims to examine the effect of PAD, capital expenditure, financing revenue, PDRB, education level, and population factors on the e-government index value. Data analysis used linear regression analysis with quantitative research methods. The results of the study based on linear regression indicate that the PAD, capital expenditure, financing revenue, PDRB, and population factors have a positive effect on the e-government index value in regency / municipal governments in West Java.
Effectiveness of Loans or Financing and Portfolio Management with Problems or Non-Performing Loans The Impact on Asset Growth in Islamic Banks in Indonesia Agus Supriatna; Faisal Faisal
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.v4i3.1495

Abstract

The study was conducted to see whether there was a significant impact of credit or financing and portfolio management of problem loans or non-performing loans on asset growth in Islamic banks in Indonesia in 2009-2018, either partially or simultaneously. This type of research is descriptive quantitative using secondary data types obtained from the published financial reports of three major banks in Indonesia, namely Bank Muamalat Indonesia or BMI, Bank Rakyat Indonesia Syariah or BRI Syariah and Bank Syariah Mandiri or BSM from the Bank's third Annual Report, from 2009 until 2018. The data analysis method uses classical assumption test techniques and Linear Regression Analysis techniques, Correlation Coefficient test, partial Hypothesis test (t test), simultaneous test (F test) and Determination Coefficient test with Credit or Financing Effectiveness variables (X1 ) and Portfolio Management of Non Performing Loans is a variable (X2) and Asset Growth the Islamic Banks in Indonesia as a variable (Y). Tests conducted using the Eviews application version 10. Then the results of the study with the multiple regression equation PA = 37.424.6 + 1.364393 EK_P + 3.289641 NPL with the value of Fcount (595.2748)> from Ftable (2,3003) significance or probability (α) 0.000 <0.05. Simultaneously Effectiveness of Credit or Financing and Portfolio Management of Non Performing Loans simultaneously have an impact on Asset Growth in Islamic Banks in Indonesia. The Adjusted R-Square (R2) value of 0.976182 shows that the contribution of the EK_P and NPL variables to the PA variable is 97.6182% while 2.3818% is seen by other factors.

Page 28 of 55 | Total Record : 549

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