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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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Problem Analysis and Development Strategy for Ikat Weaving Bandar Kidul Kediri, East Java Bella Para Dita; Bella Arum Kristanti
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.v6i1.1740

Abstract

Weave Bandar Kidul is a craft of the Kediri which has become an icon of Kediri. Weaving Bandar Kidul Kediri weaving center is the economic supportfor the people of Kediri. Weaving Bandar Kidul Kediri must be improved its existence and development. This research aims to increase the income of the people of Kediri and seek to introduce the Bandar Kidul Kediri weaving to the community. The researcher used a quantitative approach by taking random purposive sampling of weaving craftsmen in Bandar Kidul Kediri. This study examines the effect of length of business, labor, total cost and capital on the total income level of bandar Kidul Kediri ikat weaving. The data used in the form of primary data and secondary data in the form of questionnaires and interviews.
The Effect of Profit Sharing Financing on The Profitability of Islamic Banks in Indonesia Laylan Syafina
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.v6i1.1809

Abstract

The purpose of this study is to analyze the effect of mudharabah financing and musyarakah financing on the profitability of Islamic banks in Indonesia as proxied by ROA both partially and simultaneously. Research methodology with quantitative research where secondary data is used in the form of ROA data, Mudharabah Financing, and Musyarakah Financing using a time span from 2018 to 2020 using monthly data. Processing data using Eviews 10 application with classical assumption test and hypothesis testing. The results show that mudharabah financing has no effect on the profitability of Islamic banks. Musyarakah financing has a significant and significant impact on the profitability of Islamic banks. The simultaneous test shows that mudharabah financing and musyarakah financing have a significant effect on the profitability of Islamic banks.
The Influence of Taxpayers, Tax Services and Taxpayer Compliance on Tax Revenues at the Cimahi Pratama Tax Service Office Uswatun Hasanah; Ari Bramasto; Trisna Sutrisna
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.v6i1.1812

Abstract

This research aims to find out the influence of Taxpayer Awareness, Tax Services and Taxpayer Compliance To Tax Revenues at the Office of Tax Services Pratama Cimahi. The methods used in this study are descriptive methods and verifiative methods. The type of data used in this study is the type of primary data where this data is taken directly from respondents with research using questionnaires shared with respondents that contain questions that must be filled out by respondents by applying the Yamane formula of 100 respondents to taxpayers registered with KPP Pratama Cimahi. The statistical tests used in this study are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroskedasticity Test, Multiple Linear Regression Test, Determination Coefesien Test (R2), Hypothesis Test, with statistical data processing using SPSS 28.0 program. The results showed that taxpayer awareness, taxpayer services and taxpayer compliance had a partial effect on tax revenues that can be seen from the results of the t test where thitung>ttabel with each value is awareness of taxpayers (4,239>1,985), tax services (3,259>1,985), and taxpayer compliance (4,226>1,985). Taxpayer awareness, tax services and tax compliance have a simultaneous and significant effect on tax revenues that can be seen from the results of the f test where fhitung>ftabel is 80,548>2.70.
Analysis of Human Resources Competence in the Implementation of SAK EMKM on the Quality of MSME Financial Reports: Combination Method Fajar Gumelar; Chofiuddin Muchlis; Gatot Wahyu Nugroho
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.v6i1.1813

Abstract

This study aims to determine how the application of SAK EMKM in MSME financial reports, the factors that cause MSMEs not to apply SAK EMKM, and to determine the effect of human resource competence in implementing SAK EMKM on the quality of MSME financial reports. 45 MSMEs in Surade District, which is located on Jl. Raya Surade No. 26 Surade-Sukabumi. This study uses a combination method (quantitative and qualitative) with a mixed combination model (concurrent embedded), data collection techniques using questionnaires, interviews, observations and documentation studies, a population of 1250 MSME units with a sample of 45 MSMEs that already have a business license. The data analysis technique used is validity test, reliability test, normality test, classical assumption test (heteroscedasticity test), simple regression test, and hypothesis testing. As well as using qualitative data analysis techniques by conducting interviews with 45 sources who were previously respondents. This research was assisted by SPSS 26 software by generating the conclusion that the competence of human resources in the application of SAK EMKM has a positive effect on the quality of MSME financial reports. variable X (Human Resource Competence in the Application of SAK EMKM) has an effect on variable Y (MSME Financial Quality).
Impact of Covid-19 on Profitability in Kompas100 Index Companies Anisah Abni; Agus Munandar; Audita Shasabilla Amin
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.v6i1.1835

Abstract

The study was conducted to see the impact of the Covid-19 pandemic on the profitability of the industries incorporated in the Kompas100 index. There is also profitability using Return on Assets (ROA) and Return on Equity (ROE). The author sees 2 situations that change the situation the most, namely before and after the virus was announced. The author takes the entire population as well as all industries that are available and listed on the Indonesia Stock Exchange in 2019-2020. This research uses a quantitative descriptive approach and uses secondary information. The results obtained show that there is a large comparison of the ROA and ROE profitability ratios during the pandemic. Looking at the results of previous research and reviews, the results that the authors get are information related to the impact of the Covid-19 virus on the Kompas100 index on company profitability. A comparison needs to be considered because of changes in the period before and during the pandemic, to the return on assets (ROA) and return on equity (ROE) of the Kompas100 industry. Pay attention to profitability in the period before the Covid-19 pandemic.
Influence of Corruption Perception and Quality of Fiskus Service on The Compliance of Private Taxpayers Aris Trismayadi Nurizki; Efi Tajuroh Afiah; Surachman Surachman
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.v6i1.1841

Abstract

This study aims to determine the impact of the perception of corruption and the quality of service tax authorities either jointly or partially on the compliance of individual taxpayers in the Tax Office Primary Cilegon. This study categorized the type of quantitative descriptive with 100 respondents private persons registered in the Tax Office Primary Cilegon as samples and used the incidental sampling method. The results showed that the perception of corruption significantly influences adherence to an individual taxpayer (H1), the Quality of Service tax authorities' significant effect on compliance with an individual taxpayer (H2), the perception of corruption and the quality of service tax authorities jointly significant effect on tax compliance people private (H3)
The Influence of System User Ability and Top Management Support on Accounting Information System Performance Yusi Lusiansyah
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.v6i1.1843

Abstract

Digitization of technology in hospitals is needed to facilitate services and reporting. Especially RSUD Soreang Bandung Regency has become a Public Service Agency which has consequences for accountability and auditability so that it requires the support of a perfectly integrated accounting information system. So the measurement of the factors that influence the success of the performance of the accounting information system needs to be done quickly and precisely. This is the background of the purpose of this study, namely to determine how much influence the ability of system users and top management support to the performance of accounting information systems at RSUD Soreang, Bandung Regency. The research method used is quantitative, descriptive and verification using primary and secondary data. Other data analysis techniques used are classical assumption test, multiple linear regression, regression coefficient and coefficient of determination. The results showed that the ability of system users and top management support partially or simultaneously had a significant and positive effect on the performance of the accounting information system.
Analysis of the Application of Accounting Information Systems In Micro, Small and Medium Enterprises (MSMEs) Juni Cahyani; Luke Suciyati Amna
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.v6i1.1846

Abstract

Abstract Micro, Small and Medium Enterprises (MSMEs) are a fundamental business pillar for the Indonesian economy. In MSMEs, capital is not the only problem that must be faced, but it must also be seen from the side of capital management to be considered so that business activities can run well and maximally. The problem found by researchers related to the Accounting Information System (AIS) in MSMEs is the decline in income in 2020 and 2021. One of the causes is the absence of correct accounting records. This study aims to determine the implementation of AIS in MSMEs and study the inhibiting aspects. The case study was conducted using descriptive qualitative research conducted at the Asira Food Store located in Wonomarto Village, North Kotabumi, North Lampung, Lampung. The result of this research is that Asira Food UMKM has not implemented an Accounting Information System.
The Effect of Utilization of Information Technology and Competence of Human Resources on The Effectiveness of Accounting Information Systems Nurul Fitriyani Fatimah
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.v6i1.1849

Abstract

The development of the business world that has entered the era of globalization requires companies to increase the effectiveness of their resourcess. Including accounting information systems. Factors that can affect the effectiveness of aacounting information systems are the utilization of information technology and the competence of human resources. This research aims to determine the effect of utilization of information technology and competence of human resouces on the effectiveness of accounting information systems on the Regional Financial and Asset Management Agency of Sumedang Regency. The method used in this research is a quantitative quantitative method with a descriptive and verification approach. Analisys of the data used in this research is multiple linear regression analisys. The collected data was processed using the Software Statistical Program For Science (SPSS) version 25 for windows. The results of this research indicate that the utilization of information technology and competence of human resources has a positive and significant effect on the effectiveness of accounting information systems either partially or simultaneously.
Preventing Fraud Through Internal Audit and Whistleblowing System Ahmad Johan; Mirza Abdi Khairusy; Nugraha Nugraha; Sriwardini Sriwardini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1769

Abstract

This study aims to analyze the effect of Internal Audit and Whistleblowing System on Fraud Prevention at PT TASPEN (Persero) Bandung Main Branch Office. The factors tested in this study are internal audit and the violation reporting system as independent variables. Meanwhile, fraud prevention is the dependent variable. The research design used in this research is explanatory. The population in this study were 50 employees who were at PT TASPEN (Persero). The sampling technique used in this study is to use a saturated sample because the population size is known with certainty. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5% using the Program (SPSS) Version 25. The results of hypothesis testing indicate that the internal audit and whistleblowing system have a significant effect on fraud prevention and contribute to fraud prevention by 66.4%. So that the better the level of internal audit and whistleblowing system in a company, the higher the level of fraud prevention.

Page 34 of 55 | Total Record : 549

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