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.
Articles
549 Documents
<![CDATA[The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality ]]>
<![CDATA[Widyanah Widyanah]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1500
<![CDATA[This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.]]>
<![CDATA[The Impact of Competency and Professionalism on Audit Quality ]]>
<![CDATA[Dedy Sudarmadi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1502
<![CDATA[Audit quality is a service that is difficult to measure objectively and is a complex and difficult concept to understand, so that there may be errors in determining its nature and quality. In an audit examination, the auditor must frequently interact or interact with management, this is done to obtain the evidence required in the audit examination. The attitude of the auditor is to recognize the need for an objective assessment of the conditions under investigation and the evidence obtained during the audit. This is done by the auditor so that the audited company's financial statements can be relied on and management will also get confidence and trust from outside parties that management has carried out its responsibilities properly.]]>
<![CDATA[The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements ]]>
<![CDATA[Zahra Harlianti Sujana]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1505
<![CDATA[This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.]]>
<![CDATA[Influence of Internal Control Systems and Accounting Information Systems on Good Corporate Governance ]]>
<![CDATA[Kamilia Lestari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1507
<![CDATA[This study aims to determine how the influence of internal control systems and accounting information systems on good corporate governance at Perum Bulog (Logistics Business Entity) in Bandung City. The factors tested in this study are the internal control system and the accounting information system as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is the verification method. The study population was employees of Perum Bulog (Logistics Business Entity Public Company) in Bandung, totaling 4,151 employees. The sampling technique used was probability sampling with simple random sampling method using the Slovin formula, so that there were 97 employees of Perum Bulog in Bandung City. The analytical method used is multiple linear regression analysis using SPSS Version 23.00. The results of the research partially and simultaneously show that the internal control system and accounting information system have an effect on good corporate governance at Bulog Corporation in Bandung City. In addition, the magnitude of the influence of the internal control system and accounting information system in contributing to good corporate governance is 77.2%.]]>
<![CDATA[The Influence of Accounting Information System Cash Sales and Internal Control of Sales Effectiveness ]]>
<![CDATA[Herlina Kustianti]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1510
<![CDATA[This purpose of this research is to: (1) determine the magnitude of the effect of the cash sales accounting information system on sales effectiveness. (2)determine the magnitude of the effect of internal control on sales effectiveness.The research subject was AUTO2000 Marketing Department of Toyota, the Soekarno Hatta Bandung branch and the object of research was accounting information systems and internal control and sales effectiveness. Data collection techniques used by distributing questionnaires to 35 respondents of Toyota AUTO2000 branch of Soekarno Hatta Bandung. The data obtained were then analyzed using validity test, descriptive method descriptive method, and verification method. The results of statistical testing in the accounting information system has a significant positive effect on sales effectiveness, internal control has a significant effect on sales effectiveness.]]>
<![CDATA[E-Government Integrated E-Audit System : Design And Analysis in The Internal Audit Unit of The Indonesian Government (APIP) ]]>
<![CDATA[Deni Hidayat]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1511
<![CDATA[The Government Internal Supervisory Agency (APIP) is a work unit that has the task of carrying out internal supervision in the government environment. The development of the Electronic Based Government System (SPBE) has changed the business processes that occur in government governance from manual to digital form. The implementation of SPBE in government activities has resulted in a lot of data or documents in digital form, but on the other hand the process of implementing audit activities carried out by APIP is currently still being carried out manually, has not made much use of digital data or documents, and has not been supported by the use of an integrated audit management information system. This study aims to design an integrated electronic-based audit system model (e-Audit) with SPBE in the APIP environment. The research method used is qualitative with a case study approach in one of the Inspectorates of Non-Ministry Government Institutions, the result of this research is an integrated e-audit system model which is described in a System Context Diagram, Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD).]]>
<![CDATA[Corporate Social Responsibility Disclosure on Tax Avoidance ]]>
<![CDATA[Lena Herlina]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1512
<![CDATA[This study was conducted to examine the effect of disclosure of corporate social responsibility on tax avoidance. In this study, the disclosure of corporate social responsibility is measured by the GRI-G4 standard. Data were analyzed using simple regression. The population chosen in this study were 55 manufacturing companies in various industrial sectors and the food and beverage sub-sector consumption sector which were listed on the Indonesia Stock Exchange for 4 years in 2015-2018 using the purposive sampling method. In order to obtain a sample of 18 companies that meet the criteria. The results of this study indicate that disclosure of corporate social responsibility has an effect on tax avoidance.]]>
<![CDATA[The The Effect of Abnormal Audit Fee on Audit Quality ]]>
<![CDATA[Heny Dewi Ratnasari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1514
<![CDATA[Abstract: This study aims to examine the effect between abnormal audit fee, which is the difference between actual audit fee and normal audit fee levels, on the audit quality proxied by accrual discretionary. The study was conducted on 414 samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2018 observation period. The multiple linear regression test results show a relationship between the main variables is asymmetric, which depends on the sign of abnormal audit fees. For observations with negative abnormal audit fees or below normal audit fee levels, it’s showed that there is no significant effect between audit quality and abnormal audit fees. In fact, the findings indicate that there is a negative effect between abnormal audit fees and audit quality when tested on observations with negative abnormal audit fees or above normal audit fees levels. These results indicate that there is a dependence between the auditor and the client when the client pays a high audit fee so that it is possible to let the client manage earnings through discretionary accruals, which decreases the audit quality.]]>
<![CDATA[The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD ]]>
<![CDATA[Kania Kania]]>;
<![CDATA[Abdul Hafiz Tanjung]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1532
<![CDATA[The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.]]>
<![CDATA[Analysis of The Effect of Business Strategy on The Quality of Management Accounting Information Systems ]]>
<![CDATA[Ayke Nuraliati]]>;
<![CDATA[Twenty Selvia Sari Sianturi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1588
<![CDATA[Management accounting information system (SIAM) is used as a tool to produce financial and non-financial / management accounting information that is used to assist executive managers or internal parties in planning resource allocation, supervision, evaluation, and performance evaluation, both financial performance and non-financial performance including managerial performance and employee performance. Management accounting information systems refer to normative matters, but when management accounting information systems are implemented it has unexpected or unexpected consequences so that it can affect the satisfaction of users of information systems, this is because in the context of the organization and socially not well understood by users. This research was conducted on general insurance in Bandung where the respondents were operational managers using an explanatory survey method. Testing data using simple regression The results of research on insurance companies in Bandung found that business strategies affect the quality of management accounting information systems]]>
