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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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Analysis of Service Quality, Tax Sanctions, on Taxpayer Compliance in KP2KP Ungaran Fudji Sri Mar’ati; Erna Sudarmawanti
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.v6i2.1908

Abstract

The purpose of this study is to determine whether the quality of service, the application of sanctions, is related to taxpayer compliance in KP2KP Ungaran. The type of research used is explanatory, the type of non-probability sampling technique. The sample of this research is 100 respondents of taxpayers in KP2KP Ungaran. The analytical tools used include multiple regression analysis. The test results show that service quality and tax sanctions have a positive and significant effect on taxpayer compliance. Suggestions for this study are to improve service quality and increase taxpayer knowledge of taxpayers' tax compliance
The Effect of Transparency and Accountability on Village Income Shopping Budget Management (APBDes) Fitri Abrar; Chofiuddin Muchlish; Iqbal Noor
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.v6i2.1917

Abstract

This study aims to determine: 1. To find out the extent of the influence of transparency on the management of the village income budget (APBdes), 2. To find out the extent of the influence of accountability on the management of the village income budget (APBdes) 3. To determine the extent of the effect of transparency and accountability for the management of the village expenditure budget (APBdes). The variables consist of Transparency and Accountability as independent variables, village financial management as the dependent variable. The method used in this study is quantitative method, the type of data used in this study is primary data, namely research data obtained directly from original sources (respondents not through intermediary media). Primary data is specifically collected through questionnaires that already contain questions related to research that is being carried out with comparisons of previous research. In the process, this research produces data that there is a significant influence between Transparency and Accountability on the Management of the Village Revenue and Expenditure Budget (APBDes).
The Influence of The Quality of Financial Statements on Performance Accountability in Government Agency in The Province Regional Revenue Agency South Sulawesi Muchriana Muchram; Pebryana Indah Sari; Amran Amran
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.v6i2.1918

Abstract

The purpose of this study was to determine the effect of the quality of financial reports on performance accountability in government agencies in the Regional Revenue Agency of South Sulawesi Province. This sample was taken from the Office of Regional Revenue of South Sulawesi Province. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. Data collection was carried out by observation and distributing questionnaires. In this study the data sources used in data collection include primary data and secondary data. The research instrument used in this study used a Likert scale. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 regarding the Effect of Quality Financial Reports on Performance Accountability in Government agencies in the Regional Revenue Sector of South Sulawesi Province which has been discussed in the previous chapter, the authors draw important conclusions namely the quality of financial reports (X) significantly affects the performance accountability of government agencies (Y) at the Regional Revenue Agency of South Sulawesi Province, this indicates that Ho (Nil hypothesis) has no rejected effect and Ha (Alternative Hypothesis) has an accepted effect.
Disclosure of Money Laundering Through Investigative Audit and Forensic Accounting Dedy Sudarmadi
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.v6i2.1930

Abstract

The aims of this study are to identify and analyze: (1) valid and effective forensic testing practices in prevention; (2) the application of valid and effective legal accounting for fraud detection. Financial statements are accounting information, one of the media that can be used by parties with an interest in the company/institution as a basis for decision making. Financial statements are actually an official statement that must be legally accounted for errors or dishonesty in the presentation of the presentation of the juridical consequences for the presenter. What is contained in the financial statements can be used as a basis for suing the presenter by parties who feel aggrieved because of trusting and using the report. Fraud is used for a variety of sinful acts: a) Fraud involving fraud to obtain unfair or illegal financial gain. b) False statement in the application of an amount or including data in accounting records or financial statements of an entity. c) Theft, whether accompanied by a false statement of accounting records or financial statements or not. The research method used is descriptive qualitative method. Determining respondents using the key person technique, namely people who work as forensic audits. The data used are primary data obtained from the results of interviews between researchers and respondents. This study uses source triangulation analysis techniques in testing the data. Based on the results of the analysis, the results of the investigative audit stages are predicate, hypothesis formulation, data collection, data testing, data analysis, summons for interviews and interrogation, calculation of losses, and reporting. Then the key is also that in theory and practice there is no investigative audit technique that is chosen as the most effective technique. Because previously the audit needs to consider the matters and characteristics of money laundering cases, only after that determines which investigative audit technique will be used. Investigative auditors give the results that the hypothesis test has been accepted, meaning that the ability of the examiner-investigator has a significant influence on the effectiveness of testing performing audit procedures in the use of money. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data used is SPSS version 26 with the result that forensic audits have no effect on financial reporting, and audit investigations on financial reporting.
Influence of Additional Employee Income and Motivation on Employee Performance Bintang Widia Oktavianto; Yuliati Yuliati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1864

Abstract

Additional Employee Income is one of the factors that influence the increase in employee performance. This study aims to determine the effect of additional employee income and motivation on employee performance at the Regional Asset Finance Agency of Malang Regency. This type of research uses quantitative. The population in this study is the Civil Servants of the Regional Asset Finance Agency of Malang Regency, amounting to 45 employees. The type of sample used in this study is a saturated sample, the scale item used is the Likert scale. Collecting data using a questionnaire. The analysis used is multiple linear analysis. The results of this study indicate that r arithmetic > table means that it is valid and the reliability is above 0.5 which means it is reliable while the results of the study show that the t-test results for the Additional Employee Income and Motivation variables have a positive effect on employee performance. The results of the F test show that the independent variables together have a positive effect on employee performance. The coefficient of determination (R2) shows the magnitude of the contribution of 0.543 to the Additional Employee Income and Motivation variables simultaneously on employee performance of 54.3 % and the rest is needed by other factors in the Regional Asset Finance Agency of Malang Regency.
Professional Ethics on the Quality of Financial Reporting Muhammad Wahyu Ramzy Ramadhan; Yanuar Ramadhan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1867

Abstract

This study aims to determine the extent of the impact of professional ethics on the quality of financial reporting, and how to apply it. This research is a literature review from various research sources. The results show that professional ethics has a significant relationship with the quality of financial reporting and is fundamental to the quality of an organization's financial statements. The application of quality financial reporting characters, high ethical commitment, and consistency play an important role in making quality financial reporting.
Cash Sales Accounting Information System Design Using “Small and Medium Enterprises Accounting” and “Sales Notes” Applications at Senja Store Inadia Zahra Ratrisha; Ditya Permatasari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1876

Abstract

In this millennial era, technological developments and the role of computerized accounting information systems are very important. Competition between businesses is now so tight, the more advanced a business is, the more the business is required to improve the quality of work, service quality, and accuracy in processing data. Companies also need a good information system. The purpose of the accounting information system itself is to complete every obligation that is by the authority given to someone, useful for management decision making, and support the smooth operation of business every day (Mardi, 2011). The purpose of this study was to determine the design of cash sales accounting information systems at UD. Senja Batu City. The type of research used is descriptive qualitative. With data collection techniques, namely interviews, observation, and documentation. The results in this study are 1) UD. Senja in its operational activities in its entirety still uses a manual system. 2) the absence of a warehouse and accounting department in UD. Senja. 3) The author recommends a cash sales accounting information system at UD. Senja, which contains accounting documents and records, related functions, and cash sales procedures at UD. Senja. 4) Application recommendations for making sales notes and accounting records related to cash sales transactions.
Company Size and Intellectual Capital on Company Value in The Consumer Goods Industry Sector Listed on The Indonesia Stock Exchange Leny Suzan; Jihan Septiani Putri Kusworo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1901

Abstract

Firm value is an investor's perception of the company's success in improving the welfare of investors. The company's goal is to value the company with management that can be trusted by potential investors to invest in the company. High company value indicates investor confidence with increasing stock prices. This study aims to determine the effect of firm size and intellectual capital which includes Value added capital employed, Value added human capital, Structural Capital Value added on firm value. The research uses a quantitative method approach. The research sample used was 25 companies listed on the Indonesia Stock Exchange in 2018-2020 with a 3-year period of 75 samples. The research analysis method used is panel data regression using the Eviews 12 application. Based on the results of simultaneous testing, it is known that company size and intellectual capital include Value added capital employed, Value added human capital, Structural Capital Value added has an effect on firm value. Partially Value added capital employed (VACA) has a positive effect on firm value, firm size and value added human capital (VAHU), Structural Capital Value added (STVA) has no effect on firm value.
The Effect of Audit Quality and Accounting Conservatism on Tax Avoidance in Companies That Are Members of The Sri Kehati Index Rizkiana Rizkiana; Suripto Suripto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1916

Abstract

The phenomenon that has occurred in tax avoidance by PT. Toyota Motor Manufacturing Indonesia by utilizing transfer pricing transactions to avoid paying taxes. This is done to avoid paying high taxes in Indonesia. This study aims to provide empirical evidence of the effect of audit quality and accounting conservatism on tax avoidance. This study uses a quantitative approach and the data used are secondary data in the form of annual reports and annual financial reports. The population in this study are companies that are members of the Sri Kehati index which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Determination of observation data using purposive sampling in order to obtain observation data as many as 20 companies with a total research observation data is 100 observation data. The data analysis technique used in this study is panel data regression with several tests including descriptive statistical tests, panel data model tests, panel data model selection tests, classical assumption tests, panel data regression tests, coefficient of determination test (R2), F test (simultaneous test), and t test (partial test) with the help of statistical data processing software E-views version 9. The results showed that audit quality had an effect on tax avoidance. Accounting conservatism has no effect on tax avoidance. Audit quality and accounting conservatism have an effect on tax avoidance.
Preparation of Financial Statements Based On MYOB Accounting Plus V.18 At PT Wahana Mitra Perkasa Oktavia Nurul Aini; Kautsar Riza Salman; Arif Zeinfiki Djunaedi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1941

Abstract

PT Wahana Mitra Perkasa is a company engaged in inter-city transportation services, which still survives with a manual accounting recording system in recording financial transactions and compiling company financial statements, giving rise to the risk of losing records, the risk of recording errors, and the risk of lack of information. This study aims to understand the process and technical preparation of financial statements using MYOB Accounting Plus V.18 at PT Wahana Mitra Perkasa and to determine the effectiveness and efficiency of processing financial transaction data using MYOB Accounting Plus V.18 in producing financial reports. The research method used is descriptive analysis, with data collection techniques in the form of interviews and observations. The results obtained are that PT Wahana Mitra Perkasa set accounting policies for general policies, cash disbursements, cash receipts, and depreciation of fixed assets. To support the recording of financial transactions, PT Wahana Mitra Perkasa makes a list of accounts according to the company's needs. There is a beginning trial balance prepared by the company, accompanied by a list of financial transactions and adjustment data for May 2022. Research on the preparation of financial statements based on MYOB Accounting Plus V.18 at PT Wahana Mitra Perkasa shows positive results, and company owners find it helpful because the MYOB Accounting Plus application V.18 can produce financial reports more quickly and precisely than the manual system, making it easier to know the company's performance in the current period. PT Wahana Mitra Perkasa plans to use the MYOB Accounting V.18 application further.

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