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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 Application Activity Based Costing (ABC) As the Basis for Determining Inpatient Rates at The Al-Aziz Hospital in Jombang Suud Al Habsyi
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.v5i2.1596

Abstract

The purpose of this study is: (1) to give an idea how the determination rates of hospitalization in AL-AZIZ hospital by using the method of Activity-Based Costing (ABC). (2) to know the comparison rates of hospitalization services based on calculations done by AL-AZIZ hospital management with a calculation based on the method of Activity-Based Costing (ABC). Informants in this study are a part of the accounting employees who are empowered to provide information to researchers. Data collection techniques used namely directional interview and documentation. The results of calculations using the ABC method give the calculation result is lower compared with that determined by the management of AL-AZIZ hospital in the VIP class and class I, as well as the calculation result is higher in class II and class III. The difference for each of VIP class, class I, class II, and class III Rp 17,764.02, Rp 17,434.25, (Rp 20,762.65), and (Rp 11,908.99).
The Role of Cost Management Knowledge as Moderation: Participatory Budgeting, Clarity of Budget Objectives, Managerial Performance Fadly Aditya
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.v5i2.1616

Abstract

This study aims to examine the effect of participatory budgeting and the clarity of budget targets on managerial performance with knowledge of cost management as a moderator at PT Pupuk Iskandar Muda (PT PIM). The study used data from all employees who have the positions of Assistant Vice President, Vice President, and Senior Vice President at the company PT Pupuk Iskandar Muda. The data collection technique is done by using a questionnaire. The data analysis method in this study uses Moderating Regression Analysis (MRA). Sample data collected were 52 samples from 63 or 82,5%. The results showed that participatory budgeting and clarity of budget targets had a significant effect on managerial performance and that managerial knowledge of cost management could moderate the effect of participatory budgets on managerial performance. On the other hand, this research shows that the knowledge of managerial cost management cannot moderate the effect of the clarity of budget targets on managerial performance.
The Effect of Characteristics of The Board of Commissioners and Audit Committee on The Level Of Accounting Conservatism Mentari Puteri Pertiwi
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.v5i2.1669

Abstract

Accounting conservatism is frequently with reliable reporting in the past and auditor behavior. Shareholders are required to be more available with public, that’s where the role of accounting conservatism can support the credibility of conservative disclosure of information. This research using multiple regression method, the data used is secondary data from the company’s annual report. The population of this study is a Manufacturing Company listed on the Indonesia Stock Exchange in 2009-2011, The sample used is 33 companies. From the results of the study, it was concluded that the characteristics of the board of commissioners had no significant effect on accounting conservatism, while indicators of the audit committee such as the size of the audit committee, the frequency of committee meetings, and the competence of the audit committee had a significant effect on accounting conservatism.
Analysis of Factors Affecting the Percentage Increase in Company Profit Ade Erma; Aris Munandar
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.v5i2.1681

Abstract

This study aims to analyze the factors that affect the increase in the company's profit PT. Delta Makmur Tbk. This research method uses multiple linear regression and is processed using the SPSS version 16 application. The results of this study indicate that the Current Ratio has no effect and no significant effect on the percentage increase in profit at PT. Delta Dunia Makmur Tbk. Debt to Asset Ratio has no effect and no significant effect on the percentage increase in profit at PT. Delta Dunia Makmur Tbk. Total Asset Turnover There is no effect and no significant effect on the percentage increase in profit at PT. Delta Dunia Makmur Tbk. Net Profit Margin has a significant effect on the percentage increase in profit at PT Delta Dunia Makmur Tbk.
Factors Affecting the Performance of The Accounting Information System Muhammad Yusuf
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.v5i2.1695

Abstract

This study aims to analyze the information system user involvement (SI) factor, ability of information system users (SI), information system user education (SI), top management support, organizational structure, organizational culture, and internal control system on the performance of accounting information systems. SIA) at PT. Wijaya Karya Beton Tbk, PPB Boyolali. The object of this research is all employees who use the accounting information system at PT. Wijaya Karya Beton Tbk, PPB Boyolali. This study used a sample of 30 respondents, with data collection techniques using questionnaires, as well as data analysis techniques with Multiple Linear Regression, t-test, F test, and determination coefficient test. The results of this study indicate that the involvement of SI personnel, SI skills, education of SI personnel and internal control systems affect SIA performance, while top management support and organizational structure have no effect on SIA performance at PT. Wijaya Karya Beton, Tbk., PBB Boyolali.
Analysis of Company Financial Performance with Economic Value Added (EVA) and Market Value Added (MVA) Methods Julia Ambarwati; Edi Suswardji
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.v5i2.1696

Abstract

This study aims to measure and analyze financial performance using the Economic Value Added (EVA) and Market Value Added (MVA) methods at a life insurance company, namely PT AIA Financial. This type of research is descriptive research with a quantitative approach. This study uses secondary data in the form of the financial statements of PT AIA Financial which are published on the official website of PT AIA Financial. The results of the company's research generally show a negative EVA value in the 2016-2019 period, which means that the company's financial performance has not been good. While the MVA value shows positive results, it means that the company shows that management has succeeded in providing added value through the growth of the market capitalization value of the issued shares or the company is able to sell shares in the market at a premium price.
Analysis of Potential Bankruptcies Using the Altman Z-Score and Springate Score Methods in The Textile and Garment Sub-Sector Manufacturing Companies Listed on The Indonesian Stock Exchange (IDX) For The 2014-2019 Period Reni Octaviani; Dudi Haryadi
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.v5i2.1699

Abstract

This study aims to determine whether or not there are differences in predictions bankruptcy between the Altman Z-Score and the Springate Score methods in textile and garment manufacturing companies listed on the stock Exchange Indonesia (IDX) for the 2014-2019 period. In this study, the independent variable (X) is the Altman Z-Score and Springate Score, while the dependent variable (Y) is bankruptcy. Bankruptcy is a condition that occurs when an organization is no longer able to pay off its debts. This situation does not just appear in a company, but can be seen from the condition of its financial statements. Financial distress is the initial gateway to bankruptcy. Financial distress is a stage of decline in financial conditions marked by a decrease in profit or even profit negative. This study uses secondary data in the form of financial reports annual of companies in the textile and garment sub sector. This study uses purposive sampling technique in determining the sample, so that five companies can be sampled. The test used in this study is the independent sample t-test with SPSS 21. The final result of this study is that there is no difference in the result of predictions bankruptcy between the Altman Z-Score and the Springate Score methods. This happens because both methods have a high degree of accuracy.
Evaluation of Implementation of Internal Audit, Risk Management and Good Corporate Governance Sri Dewi Anggadini; Ari Bramasto; Sari Damayanti; Sultan Miftahul
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.v5i2.1700

Abstract

This study aims to determine the evaluation of the implementation of internal audit, risk management and Good Corporate Governance at PT Kereta Api Indonesia in the city of Bandung.The research approach in this research is a descriptive and verification approach using primary data. The research approach in this research is a descriptive approach using primary data. The sampling technique used is nonprobability sampling with saturated sampling method. The number of study population is 17 people, the research sample used is 17 people with data sources obtained through the results of questionnaire filling. The data analysis technique used in this study was SPSS V.26.Based on the results of research conducted it can be seen that the evaluation of the implementation of internal audit, risk management and Good Corporate Governance at PT Kereta Api Indonesia in the city of Bandung is included in the excellent category, improved management and oversight functions of corporate governance so that company performance is always stable.
The Effect of Sales Accounting Information System and Cash Receipt on The Implementation of Internal Control Vicky Dzaky Cahaya Putra; Sofia Windiarti
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.v5i2.1703

Abstract

The sales Accounting Information System and Cash Receipts is one of the sub-systems of accounting information that explains how the procedures should be in carrying out sales activities and Cash Receipts from sales so that manipulation of sales and Cash Receipts can be avoided. Effective of Internal Control using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is required to coordinate and supervise the course of company activities. This is intended to avoid things that can cause company losses such as fraud, waste, and theft from inside and outside the company in assessing the company as well as to evaluate and take corrective action in anticipating company weaknesses. This type of research is used based on the research objectives is associative, namely research that examines the relationship of three variables, namely the relationship between the variables of Sales Accounting Information System and Cash Receipts on Internal Control. The data source used in this study, namely primary data. Primary data was obtained through a questionnaire technique. The population chosen was employees of the sales and finance division of the Lintasarta Branch Office of West Java Province with a sample of 58 employees who were processed using the Slovin formula. keywords: Sales Accounting Information System, Cash Receipts, Internal Control
Factors Who Affect Bank Dividend Payout Ratio in Indonesia Riska Anjari Suherman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1611

Abstract

This study aims to determine the effect of insider ownership, profitability, liquidity, and asset growth partially and simultaneously on bank dividend policy in Indonesia. Factors that tested in this research as the independent variable are Insider ownership, return on asset as a proxy of profitability, loan to deposit ratio as a proxy of liquidity, and asset growth. While the dividend payout ratio is the dependent variable. This research using the descriptive method and the population is the Banks who is listed in Indonesia Capital Market for the period 2013 - 2017 which amounted to 43 companies then become 7 companies after deducting by purposive sampling method. The data analysis that is used in this study is multiple linear regression analysis at the significance level of 5%. The results showed that partially and simultaneously insider ownership, profitability, liquidity, and asset growth effect to dividend payout ratio.

Page 31 of 55 | Total Record : 549

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