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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 Effect of Capital Structure, Firm Size, Firm Growth, And Profitability on Firm Value (Empire Study on Mining Sector Companies Listed on The Indonesia Stock Exchange 2015-2020) Tasya Novitasari; Sunarto Sunarto
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.v5i3.1738

Abstract

The purpose of this study was to determine the effect of capital structure, firm size, firm growth, and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The capital market is a means for making investments that allow investors to place their funds in an asset according to the risk they are willing to bear with the expected level of profit. In this research, the research method used is the descriptive quantitative method. The number of samples in this study is 116 data from companies in the mining sector on the IDX. Determination of the sample using the purposive sampling technique. The data collection technique uses the documentation method by collecting records and documentation that leads to more accuracy. In proving and analyzing this, the classical assumption test, multiple linear regression test and f test (simultaneous), and t-test (partial) are used. The test results show that the variables of capital structure, firm size, firm growth, and profitability simultaneously affect firm value. The results of the partial test show that the capital structure (X1) has a sig value of 0.000 which means ≤ 0.05 so that it affects the firm value. Company size (X2) has a sig value of 0.695, which means ≥ 0.05 so it has no effect on firm value. The firm growth (X3) has a sig value of 0.189, which means ≥ 0.05 so it has no effect on firm value. Likewise with the profitability variable (X4) has a sig value of 0.950 which means ≥ 0.05 so it does not affect firm value.
The Influence of Management Accounting Information Systems and Performance Measurement System on Managerial Performance Siska Septiani; Gun Gunawan Rachman
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.v5i3.1748

Abstract

This study aims to examine the effect of management accounting information systems and performance measurement systems pn managerial performance. Management accounting information system is a process of the activities of an information system so that the resulting information can help managers to make decisions. Furthemore, the performance measurement system is a measurement that is used to monitor employee performance. Management accounting information systems and performance measurement systems can increase or decrease managerial performance in companies. The object of this research is PT. Sangkuriang Jaya Abadi located in Antapani, Bandung. This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Management accounting information system has an effect on managerial performance.2) The performance measurement system has an effect on managerial performance.
Influence Of Application of Accounting Information System and Human Resources Competency the Quality of The Financial Statements of The BOS Fund Siti Nurma Sari; Sulaeman Sulaeman; Elan Eriswanto
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.v5i3.1752

Abstract

The Influence of the Implementation of Accounting Information Systems and Human Resources Competence on the Quality of the Financial Statements of BOS Funds. The purpose of this study was to determine the effect of the application of accounting information systems and human resource competence on the quality of the financial statements of BOS funds partially and simultaneously. The method used in this study is a quantitative method using parametric statistics. Data collection techniques are through interviews, distributing questionnaires, documentation, and literature. The population and sample in this study were 33 in MIS in Surade sub-district, and the Ministry of Religion in Sukabumi Regency. The data analysis technique used validity test, reliability test, classical assumption test, and hypothesis testing. The results of the study using SPSS 25, it can be concluded that the application of accounting information systems and human resource competencies has a positive and significant effect on the quality of the financial statements of BOS funds. The significance value obtained through the t-test and f test are 0.00 < 0.05, which means that H0 is rejected and H3 is accepted.
The Influence of Inventory Accounting Information Systems and Inventory Internal Control on the Effectiveness of Hospital Medicine Inventories Diki Maulana; Ade Sudarma
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.v5i3.1753

Abstract

This study aims to determine the effect of inventory accounting information systems and inventory internal control on the effectiveness of partial and simultaneous hospital medical supplies, where the study was conducted at the Jampangkulon General Hospital, using quantitative research methods with parametric statistical approaches for data collection techniques using questionnaires, interviews, literature and documentation, the number of population and a sample of 33 was taken from the number of employees of the pharmacy installation of the Jampangkulon General Hospital. The data analysis technique used is validity test, reliability test, classical assumption test, multiple regression test, and hypothesis testing. This research is assisted by SPSS25 software by producing a conclusion that inventory accounting information systems and inventory internal control on inventory effectiveness can be said to have a positive and significant effect on the effectiveness of drug supplies in hospitals. Judging from the significance value obtained through the t-test and f-test of 0.00 <0.05, which means that H0 is rejected, H1 is accepted.
Analysis of Jekdes Online Transportation Application System in Increasing Sales Profit of Jekdes Business Partners in Region 6 Sukabumi Regency Asep Saepul Gaos; Elan Eriswanto; Andri Indrawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1687

Abstract

Technological developments are increasingly giving changes in the business world, especially in small-scale businesses. The presence of transportation Online in the form of an application that is a feature mobile phone called Jekdes, provides extraordinary assistance in making it easier for small traders to do business well and earn good profits. This study aims to analyze the transportation application system online Jekdesused by Jekdes business partners in increasing sales profit. The method used is qualitative research with descriptive and associative approaches. The results of the study show that there are weaknesses in the system used by Jekdes which is connected to partners so that business partners are not satisfied with the service from the application, the profit received is only slightly from sales through the Jekdes application, thus data analysis shows the profit received by the business partner of the village more manual systems than the results of the applications used.
The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality Alberto Harianja; Judith Tagal Gallena Sinaga
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1709

Abstract

The purpose of this research is empirically to examine the effect of audit fees, audit delay, and auditor switching on audit quality in state-owned companies (BUMN). Secondary data used in this study were obtained from the Indonesia Stock Exchange (IDX), namely all state-owned companies that published complete audited financial reports in the period 2016-2020. Audit quality is proxied by discretionary accruals in Kasznik's model. The Data were analyzed using analysis descriptive, coefficient of determination, f test, and t test. Simultaneously, the result of this study indicates that empirical evidence for audit fees, audit delay, and auditor switching have significant influence on audit quality. Partially, the audit fee and audit delay have significant influence on audit quality. Meanwhile, auditor switching has no significant influence on audit quality.
Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia Achdian Anggreny Bangsawan; Ahmad Abbas
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1710

Abstract

This research aims at testing the effect of internal control system on the audit opinion. The type of this research is quantitative. The sample of this research was local governments in South Sulawesi of Indonesia. The data were analyzed using ordinal logistic regression. The result of this research found that internal control system identified through weaknesses in the accounting and reporting system, the control system of the implementation of revenue and expenditure budget, and the internal control structure, have negative effects on the audit opinion of financial statements. The higher the weaknesses found in the internal control system, the more difficult the local governments to obtain unqualified opinion
The Effect of Academic Fraud Dimensions of Fraud Pentagon's On Accounting Students Raffie Rafnhar; Muslimin Muslimin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1713

Abstract

This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and accounting students class 2018 Airlangga University using factors namely pressure, rationalization, opportunity, competence, and arrogance called the concept Fraud Pentagon Theory. This study uses quantitative research methods. Collecting data in this study using questionnaires and data purposive sampling collection techniques. The regression model in this study is a multiple linear regression model using SPSS. The number of samples in this study was 82 students consisting of accounting students from the 2018 National Development University "Veteran" East Java as many as 40 students and accounting students from 2018 Airlangga University as many as 42 students who had taken the Accounting and Business Ethics Examination courses. The results of the study simultaneously showed that the Fraud Pentagon affected student academic fraud. Partially shows rationalization and competence to have a significantly positive influence on fraud academic. Pressure, opportunity, and arrogance have no significant effect on fraud academic.
Effect of Company Size and Solvency on Audit Delay Abdul Hafiz Tanjung; Siti Nur Aida
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1716

Abstract

The purpose of this study was to determine the effect of Company Size and Solvency on Audit Delay in Consumer Goods Industry Manufacturing Sector Companies Listed on the Indonesian Stock Exchange during the 2017-2019 period. The population of this study is 53 Companies in Consumer Goods Industry Manufacturing Sector Companies by taking samples of 35 companies using cluster sampling methods. The data used are secondary data in the form of annual financial reports. The analysis method used is panel data regression analysis with the help of software STATA version 16. The results of the study partially show that Company Size have a not significant effect on Audit Delay and Solvency have a positive and significant effect on Audit Delay. Simultaneously, Company Size and Solvability have a positive and significant effect on Audit Delay.
Review of Factors on The Level of Fiscal Independence of South Borneo Province Bayu Adji Dharmawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1739

Abstract

The purpose of the study was to analyze the influence of local native income, general distribution funds, and regional financial institution-specific distribution funds in South Kalimantan Province from 2015 to 2019 on regional fiscal independence. The sample of this study is 13 districts/cities in South Kalimantan Province. The type of research used in this study is associative research that aims to find out the influence or relationship between two or more variables. This research is intended to find out the influence of local native income, general allocation funds and special allocation funds on regional fiscal independence. The data analysis method used is a statistical analysis method using SPSS 25 software. Before the data is analyzed, the classic assumption test is first performed. The results of this study showed that regional fiscal revenues, general allocation funds, and special allocation funds cooperated in the region's level of financial independence. Some regional fiscal revenues negatively impact regional fiscal independence, general allocation funds have a positive impact on regional fiscal independence, and special allocations negatively impact regional fiscal independence.

Page 33 of 55 | Total Record : 549

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