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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 Influence of Managerial Ownership, Profitability on Company Value with Dividend Policy As Moderation Almayda Flabiya; Sunarto Sunarto
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.v6i2.1777

Abstract

Abstract: This study aims to analyze and examine the effect of managerial ownership, profitability on firm value with dividend policy as moderating. The population used in this study is all mining companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling method used in this research is using porpusive sampling technique. The results of this study explain that managerial ownership has a positive effect on firm value, while profitability cannot affect firm value. Dividend policy has a negative effect on firm value. Dividend policy cannot moderate the effect of managerial ownership on firm value, while dividend policy can moderate profitability on firm value. Keywords: Dividend Policy, Firm Value, Managerial Ownership, Profitability
The Effect of Foreign Interests and Multinationals on Tax Aggressiveness in Indonesia Jimmy Evaldo Prakasa; Rachmawati Meita Oktaviani
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.v6i2.1802

Abstract

Tax is one of the sources of state revenue and provides a significant contribution to the state treasury. In-Law Number 28 of 2007 Article 1 Paragraph 1 it is stated that tax is a mandatory contribution that is forced and levied from individuals or entities for the state. Taxes levied by the state are used to realize the general benefit for both the state and the people. The realization of the usefulness of paying taxes can be seen by the growing growth of facilities and infrastructure throughout Indonesia purpose of this study was to determine the effect of the characteristics of multinational companies on tax aggressiveness. the characteristics of multinational companies include foreign interests, as indicated by foreign ownership, and foreign ownership; and oversees company operations (multinationality) in companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative method by applying statistical calculations. The number of data samples in this study was 280 data from all companies listed on the IDX and used the purposive sampling technique for sample selection. The tests used to analyze this consist of model testing, classical assumption test, panel data regression test, coefficient of determination test, simultaneous test (f test), and partial test (t-test). The test results show that multinationality has an effect on tax aggressiveness, foreign and foreign ownership has no effect on tax aggressiveness
Evaluation of Accounting Information System in The Cycles of Purchases And Sales of Merchandise at Amanah Store Imanniah Sukmarini; Yuliati Yuliati
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.v6i2.1854

Abstract

Amanah Store is an agent for selling packaged snacks and beverages wholesale and retail. Amanah Store does not produce its goods but only resells, so it is categorized as a trading company. This research aims to evaluate related to the cycle of purchasing and selling merchandise at Amanah Stores based on several problems found. As a sales agent for packaged snacks and beverages, the operational activities are very high. However, the owned organizational structure is not optimal because there is no specific division of tasks. This affects the cycle of purchasing and selling cycles because there are no particular essential parts. The method used in this research is a qualitative research method using a case study approach. The data used are primary data obtained directly from the research location. The data collection techniques used were interviews, observation, and documentation. Interviews were conducted directly at the research location with the selected subjects as informants. Informants were selected using a purposive sampling technique, where the person was chosen because he or she was considered the most knowledgeable about the company. Observations are carried out directly by observing the activities that occur in the company, and documentation is carried out to strengthen the research data. To obtain valid data, validity was also carried out, whereas, in this study, the validity was carried out using triangulation methods, namely testing data from interviews, observations and documentation. The results of this study are that the accounting information system cannot be said to be optimal if the functions needed in the organizational structure have not explicitly been divided. Besides that, transaction documents and accounting records are also incomplete because no function or section is specifically responsible for handling
The Evaluation of Sales Accounting Information System Using Pieces Method at Kelana Scarves Shop Miftahul Jannah Dondo; Yuniarti Hidayah Suyoso Putra
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.v6i2.1860

Abstract

Every company is required to maximize existing resources in carrying out the company's activities effectively and efficiently. Therefore, companies need an accounting information system that can support the supervision of various operational activities well. This research aims to evaluate the sales accounting information system applied by the Kelana Scarves Shop using the PIECES (Performance, Information, Economy, Control, Eficiency dan Service) analysis method. The research used descriptive qualitative research with a case study approach. The data collection techniques include observation, interview, and documentation. The data analysis uses data reduction, data presentation, and analysis using the PIECES method. According to the PIECES method, the results show that the users are satisfied with using the Olsera POS system. However, the results also indicate there is still a double job in terms of efficiency related to assigning tasks and responsibilities. There is still no optimal service to consumers in the service aspect because the employee ignores the updated information of inventory in the marketplace and the warehouse. Therefore, they can disappoint consumers who want to buy the needed goods
The Effect of Accounting Information Systems, Internal Control, and Organizational Culture on Employee Performance Sabrina Alya; Yuliati Yuliati
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.v6i2.1862

Abstract

Facing competition in the business world requires companies to have strategies such as superior human resources. The superiority of human resources can be increased through several factors that affect employee performance. This study aims to determine the effect of accounting information systems, internal control, and organizational culture on employee performance at CV. Cahaya Mustika Malang. The type of research used is quantitative research, with the research population consisting of all employees in CV. Cahaya Mustika Malang as many as 35 people. The data analysis used for this research is a data quality test, classical assumption test, Multiple Linear Regression Analysis, and hypothesis testing, tested using SPSS. There are four hypotheses in this study. The results are 1) Accounting Information System has a positive and significant effect on employee performance; 2) Internal Control has a positive and does not have a significant effect on employee performance; 3) Organizational Culture has a positive influence and does not have a significant effect on employee performance; 4) Accounting information systems, internal control, and organizational culture have a simultaneous effect on employee performance.
The Effect of Earning Management and Tax Management on CSR Was Moderated by The Audit Committee Ajeng Wajayanti; Shiva dewanti Nabil; Alvinania Alvinania
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.v6i2.1886

Abstract

This study is a study that examines the effect of Earnings Management and Tax Management on CSR moderated by the Audit Committee. The research method used in this study is a quantitative research method, where the sources are taken from various previous studies and IDX data as many as 10 companies listed in the food and beverage sector. This study finds that (1) Earnings management has a significant effect on CSR with n; (2) Tax Management has a significant effect on CSR; (3) the audit committee is able to moderate the influence of Earnings Management on CSR; (4) the audit committee is not able to moderate the effect of Tax Management on CSR.
Analysis of The Effect of Decentralization and The Effectiveness of Management Accounting Information Systems on Managerial Performancen Ayke Nuraliati; Risma Nurani
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.v6i2.1895

Abstract

The technological revolution has hit all aspects of human life. In the business world in particular, the technological revolution has caused tremendous changes in competition, marketing and human resource management. With globalization, very large companies cannot be controlled and managed by one person so that the performance of these companies is not as good as decentralized companies. Where companies need to make decisions quickly and accurately, so that with good decentralization it will improve the performance of managers. Companies also need an effective management accounting information system to produce quality information so that it will improve managerial performance This study was conducted to determine the effect of decentralization and the effectiveness of management accounting information systems on managerial performance at PT. Main Greentextile Indonesia II Bandung. This research is a quantitative descriptive research by distributing questionnaires to collect the required data. The population of this study were middle and lower managers with a sample of 33 managers at PT. Main Greentextile Indonesia II Bandung. This study uses data analysis techniques used are descriptive statistics, multiple linear regression techniques. The results of this study indicate that 1) Decentralization has an effect on managerial performance at PT. Main Greentextile Indonesia II Bandung. 2) The effectiveness of the management accounting information system consisting of broad scope, timelines, aggregation, and integration has no effect on managerial performance at PT. Main Greentextile Indonesia II Bandung.
Effect of Company Size and Profitability on Audit Delay Ari Bramasto; Muhamad Iqbal Adrian; Dudi Hendaryan; Siti Khadzartsenya
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.v6i2.1896

Abstract

This study is a quantitative study, which aims to determine: 1) The magnitude of the influence of Company Size on Audit delay on Property and Real Estate sector companies in Indonesia, 2) The magnitude of the effect of Profitability on Audit delay on Property and Real Estate sector companies in Indonesia, and 3) The influence of Company Size and Profitability simultaneously affects audit delays on Property and Real Estate sector companies in Indonesia. The sampling technique used is non-probability sampling with the purposive sampling method, so that 19 companies were obtained for 5 years with a total of 95 analysis units. The tests carried out in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests (normality tests, heteroskedasticity tests and, multicolonierity tests), multiple linear regression tests, correlation coefficient tests, determination coefficient tests, t tests, and f tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version 26. The results of this study show that 1) Company Size affects audit delays in property and real estate sector companies in Indonesia. 2) Profitability affects audit delays in property and real estate sector companies in Indonesia. 3) Company Size and Profitability simultaneously affect audit delays in property and real estate sector companies in Indonesia.
The Influence of Internal Audit on The Quality of Financial Statements Ayi Astuti
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.v6i2.1906

Abstract

This research aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
Influence of Organizational Culture and Internal Control on Accounting Information Systems Abdul Muti; Gatot Wahyu Nugroho; Elan Eriswanto
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.v6i2.1907

Abstract

This study aims to determine the effect of organizational culture and internal control on accounting information systems using partial t-test and simultaneous F-test. The method used in this study is a quantitative method that uses parametric statistics. Data collection techniques in this study by conducting interviews, distributing questionnaires, documentation and literature. The population and sample in this study were 33 in the Waluran Health Center, Jampang Kulon Health Center, and Surade Health Center. The data analysis technique in this research is by testing the validity test. Reliability test, classical assumption test, multiple regression test, and hypothesis testing. The results of this study assisted by SPSS can be concluded that Organizational Culture and Internal Control have a positive and significant effect on accounting information systems

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