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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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Profitability Through Analysis of Amount of Credit and Liquidity Levels Ari Bramasto; Sri Dewi Anggadini
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.v5i1.1591

Abstract

Bank's business activities cannot be separated from public trust, so the health level of the bank needs to be maintained and the application of prudential principles in running its business. Banks are required to maintain the soundness level of the bank by paying attention to asset quality, capital adequacy, liquidity, management quality, and profitability, as well as solvency. This research has formulated several problems, namely: the relationship between the amount of credit, the level of liquidity, and profitability and to find out how much influence the amount of credit, the level of liquidity to profitability through Return on Assets (ROA). The purpose of the authors in conducting research is: to determine the relationship between the amount of credit, the level of liquidity, and profitability and to determine the influence of the amount of credit, the level of liquidity on profitability using ROA. The results of this study are recommended as input and information about the application of the amount of credit and the level of liquidity that can be used as the basis for the profitability as measured by ROA.
The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance Uswatun Hasanah; Dwioctavia Ningrum; Indri Alya Rahayu
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.v5i1.1598

Abstract

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.
Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies Ayi Astuti; Indri Utami; Mentari Puteri Pertiwi
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.v5i1.1605

Abstract

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.
Analysis of The Profitability of Agricultural Sector Companies - Sub-Sector of Agriculture Listed in Indonesia Stock Exchange Tokit Masditok; Sriwardani Sriwardani
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.v5i1.1624

Abstract

This study aims to analyze the profitability of plantation sub-sector companies listed on the Indonesia Stock Exchange (BEI), based on the analysis of Gross Profit Margin (GPM), Nett Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE). The data used in this research is secondary data in the form of financial statements of Plantation Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018, which were obtained from www.idx.co.id. The method used in this research is the descriptive analysis based on quantitative/financial analysis. The results showed that companies with higher Total Assets and Total Equity have the potential to achieve better Total Revenue, thus supporting the achievement of better Earning After Tax (EAT). However, these conditions do not necessarily guarantee that the company will achieve the best Gross Profit Margin (GPM), Nett Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) as well, given the best Gross Profit Margin (GPM), Nett Profit Margin (NPM), Return On Asset (ROA) and Return On Equity (ROE) are financial ratios whose measurements are influenced by the width of the range or margin among other financial measures that underlie the calculation of these ratios.
The Influence of Earning Per Share (EPS) and Economic Value Added (EVA) on Wealth of Stock Holders at State-Own Construction Service Company Which Listed on IDX in 2014-2018 Period Berina Annisa Tsaniya Ulfah; Feisal Fathul Pratama
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1517

Abstract

During the Joko Widodo administration in the 2014-2019 period, construction service providers received large-scale projects for infrastructure development such as government buildings, roads and other infrastructure. This has led to a drastic increase in the stock price of construction service companies. With this signal given, investors see this as an opportunity to get profit in investing. Several other factors that are considered by investors in investing, namely financial performance such as Earning per Share (EPS) and Economic Value Added (EVA). The purpose of this study is to determine the development of EPS, EVA and Stock Return, and to prove the effect of EPS and EVA on Stock Returns in BUMN construction service companies listed on the IDX in the 2014-2018 period either partially or simultaneously. This research uses descriptive quantitative method. The data used is secondary data from the financial statements of construction service companies on the IDX in the 2014-2018 period by collecting data through documentation studies and literature studies. The design of the hypothesis used is multiple regression analysis, correlation coefficient, determination coefficient, partial test and simultaneous test. The results of the research partially prove that EPS has a significant negative effect on Stock Returns, while EVA does not have a significant effect on Stock Returns. Simultaneously, EPS and EVA have a significant effect on Stock Return.
Environmental Cost Efficiency Analysis to Improve the Quality of Waste Management from an Economic Perspective Camila Adistyawati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1519

Abstract

Evironmental cost holds an important role in minimizing waste disposal which is produced by manufacturing company. Eco Profit Ratio is used to see whether the costs being spent have already been efficient from economic perspective in waste management process to minimize pollution. This research is prepared by explaining the use of Eco Profit Ratio in order to know how large the efficiency from economic perspective of environmental costs. This research studies a case of CV Kokidi Sejahtera Printing in seven semester from 2017 to 2020 using a descriptive qualitative method. The ratio which used in this research is based on formula from Hansen and Mowen, by dividing the environmental profit with environmental conservation cost that the company has spent for waste management processing. The result of this research showed that the environmental cost of the company are classified as prevention cost. Meanwhile the eco profit ratio showed an inefficiency of the environmental cost that has been spent, in which the value is under zero.
Analysis of Factors Affecting the Quality of Internal Audit Eni Nurhaedin; Srihadi Winarningsih; Devianti Yunita Harahap
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1556

Abstract

The role of state-owned enterprises (BUMN) to provide contribution to the growth of the economy in which case it will impact on the improvement of the welfare of the people of Indonesia. One of the of the role of internal auditors who are qualified are participating as well as provide assistance to the company to minimize the errors that may occur. This study re-tested the factors - factors that affect the quality of internal audit. The research method uses descriptive verification method with quantitative approach. Samples of research this is Internal Auditors and Committee on Audit in the BUMN office center r in West Java. The type of data used in this study is the primary data source in the questionnaire form. Research is using path analysis to test the construct paths are tested by empirical or not. The data were processed using the Statistical Package for Social Sciences (SPSS) program. Results of the study showed that objectivity is not influenced positive in significant the quality of Internal Audit, Integrity and Competence are partially influenced positive in significant to the quality of Internal Audit. And simultan there is influence positively in significant from Objectivity, Integrity and Competence of the Quality of Internal Audit.
The Influence of Auditor, Financial Ratios, And Corporate Governance on Fraudulent Financial Wulan Dwi Nurcahyaningsih; Purnama Siddi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1560

Abstract

Financial reports are reports that show information about financial data and company operational activities to be given to parties who have an interest in the company (stakeholders). Companies publish financial reports aimed at displaying the actual condition or state of the company. This study aims to examine and analyze the influence of auditors, financial ratios and corporate governance on fraudulent financial reporting of coal mining companies on the IDX for the 2016-2019 period. The population in this study are coal mining companies listed on the IDX for the 2016-2019 period. In taking the sample using purposive sampling technique, in order to obtain a sample of 8 coal mining companies. The data was collected using documentation techniques obtained from the official website www.idx.co.id. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the activity ratio, profitability ratio has an effect on fraudulent financial reporting, while the auditor, liquidity ratio, leverage ratio, gross profit margin, and corporate governance have no effect on fraudulent financial reporting.
Fraud Pentagon in Fraudulent Financial Statements Dea Arme Tiara Harahap; Poppy Sofia Koeswayo; Cahya Irawady
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1568

Abstract

This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit of analysis in the research is BUMN listed on the Indonesia Stock Exchange in 2015-2019. This research data is a sample with purposive sampling technique and obtained 30 data samples. And analyzed by logistic regression analysis techniques. The results of this study show partially the effectiveness of proxy control of opportunity to influence financial statement fraud. Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements
The Effect of Financial Variables, CSR Management, And Company Size on Tax Aggressivity Muhammad Ridwan Yusuf; Yuli Chomsatu Samrotun; Anita Wijayanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1570

Abstract

This study describes how the influence caused by research variables such as profitability, inventory intensity, capital intensity, leverage, corporate social responsibility (CSR), audit committee size, company size, corporate governance, on tax aggressiveness. In this study, data will be taken from mining and industrial companies listed on the Indonesian Stock Exchange (IDX) within 3 years, starting from 2017 - 2019. The research test used in this study is multiple linear regression analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. This study showed that the results of capital intensity and leverage affect tax aggressiveness, while profitability, inventory intensity, CSR, audit committee, company size, corporate governance do not affect tax aggressiveness.

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