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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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Attributes of The Supervisory Board In Enhancing Innovation Performance Desi ilona; Desi Permata Sari; Messy Wisandra; Zaitul Zaitul
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.v6i3.1952

Abstract

Supervisory board’s attribute as determinants of innovation performance has been investigated by previous research using a one-tier board system, such as in the US and UK. There is limited evidence in such a study in continental European corporate governance systems, such as Indonesia. A study using data from Indonesia with a unique two-tier board system may enrich the corporate governance literature. This study explores the supervisory board’s attributes in enhancing a company's innovation performance by using gender, tenure, and foreigners. The agency theory is applied to this study. The purposive sampling method was used to obtain data from 222 companies listed on IDX from 2014-2018. Using multivariate analysis, the result showed that gender and foreign supervisory board have no significant impact in enhancing better Company's innovation, with the ability to create better performance. However, the supervisory board's tenure has a significant positive relationship with innovation performance. Hence, the company size negatively influences innovation performance. This study has practical and theoretical implications, and they discuss in detail in the paper.
The Effect of The Application of Organizational Allowance and Justice Policy on Financial Performance at The Central Lombok BPBD Ikhwan Wadi; Suparlan Suparlan; Ahmad Murad; Asrin Asrin
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.v6i3.1992

Abstract

This study aims to analyze the impact or influence of benefits and organizational justice policies on the financial performance of regional disaster management agencies in Lombok Regency. The sample in this study were all employees in the regional disaster management agency in Lombok Regency. The results showed that the application of the allowance policy had a positive and significant effect on financial performance in the regional disaster management agency in Central Lombok Regency, meaning that the allowance policy had a positive impact on improving financial performance. organizational justice has a positive and significant impact on the financial performance of regional disaster management agencies in Lombok Regency or organizational justice has a very positive impact on financial performance of regional disaster management agencies in Central Lombok Regency
The Effect of Leverage, Profitability, Company Size, and Institutional Ownership on Profit Management Using Modified Jones, A Meta-Analysis Study Anatapindika Fong; Patrick Prajnananda Ruci; Katherine Nastasya Herman; Carmel Meiden; Prima Apriwenni
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.v6i3.1998

Abstract

Apart from being a form of management accountability for the use of entrusted resources, the profit and loss condition of a company is also often used by the company's stakeholders widely because it has predictive value. This makes the management try to do earnings management so that the company's performance looks better by external parties. Many studies related to the effect of leverage, profitability, company size, and/or institutional ownership on earnings management actions have been carried out and have different significance results. This study aims to expand the theory and remove inconsistencies in the research results by using meta-analysis techniques. Meta-analysis itself is a way that can integrate the results of existing studies and reveal patterns of relative invariance and causes of differences in results. The data taken in this study are secondary data taken through various sources in the form of journals, research results, and literature studies that discuss the factors that influence earnings management actions. This study uses the Modified Jones model in detecting the presence of earnings management in a company. The data collection technique used the observation method using data from previous studies. The sample data used for this study were 29 studies. The results of the meta-analysis show that leverage, profitability, firm size and institutional ownership have a significant effect on earnings management actions.
Effect of Capital, Location, and Hours of Work on the Income of Surade Traditional Market Traders, Sukabumi Regency. Afrizal Afrizal; Evi Martaseli; Iqbal Noor
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.v6i3.1999

Abstract

This study aims to determine: 1. To explain how the influence of capital on the income of traders in the Surade market, Sukabumi Regency. 2. To explain the effect of location on the income of traders in the Surade market, Sukabumi Regency. 3. To explain the effect of working hours on the income of traders in the Surade market, Sukabumi Regency. 4. To explain the effect of capital, location, and working hours on the income of traders in the Surade market, Sukabumi Regency. Variables consist of capital, location and working hours as independent variables and trade income as dependent variable. This study uses quantitative methods. can be a research method based on the philosophy of positivism, used to examine the population as well as certain samples, sampling techniques are generally carried out randomly, data collection uses research instruments, quantitative/statistical data analysis aims to test the established hypothesis. The type of data used in this study is secondary data, namely data generated from the interview process and direct observation to the informants. Secondary data was obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research was carried out with consideration of previous research. the results of this study produce data that capital, trade location, working hours have a strong influence on trade income.
The Authors Are Interested in Conducting Research on Human Resource Management Audits on HR Recruitment to Assess Effectiveness in Jampang Kulon Hospital Mutiara Priscilla; Sulaeman Sulaeman; Venita Sofiani
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.v6i3.2042

Abstract

This study aims to determine: 1. To determine HR recruitment at Jampang Kulon Hospital 2. To determine HR management audit at Jampang Kulon Hospital 3. To determine the effectiveness of HR recruitment at Jampang Kulon Hospital. These variables consist of management audit and HR recruitment as independent variables, effectiveness as dependent variable. The method used in this research is a qualitative method, the type of data used in this study is secondary data, namely data that is generated from the interview process and direct observation to the informant. Secondary data is obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research is carried out with the consideration of previous research. In this study, it was found that the management audit process for recruitment carried out at Jampangkulon Hospital could increase the company's effectiveness on the recruitment process carried out at Jampangkulon Hospital.
Analysis Of BPJS Management Accounting Information System at Uptd Puskesmas Tegalbuleud Case Study of Tegalbuleud Public Health Center, Sukabumi Regency Suratman Suratman; Acep Suherman; Tina Kartini
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.v6i3.2043

Abstract

This study aims to determine: 1. To understand how to implement the BPJS management accounting information system at the UPTD Puskesmas Tegal Buleud. 2. To understand the BPJS management system in the Tegalbuleud Health Center UPTD program. 3. To understand the implementation of the BPJS management accounting information system at the Tegalbuleud Health Center UPTD. These variables consist of the accounting information system as the independent variable, and management as the dependent variable. The method used in this research is a qualitative method, the type of data used in this study is secondary data, namely data that is generated from the interview process and direct observation of the informant. Secondary data is obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research is carried out with the consideration of previous research. In this study, the data of the BPJS management accounting information system at the Tegal Buleud Health Center has been running quite well, the procedures, effectiveness, and the BPJS management information system used by the Tegal Buleud Health Center can be said to be quite effective and running well.
The Effect of The Use Of Information Technology and Implementation of Internal Controls on The Quality of Accounting Information Fitria Handayani; Nur Zeina Maya Sari; Indri Utami
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.v6i3.2045

Abstract

The development of information technology has brought fundamental changes in business processes, from manual data processing to computerization. Good cooperation is needed to achieve quality internal control. Accounting information produced at this time must support increased productivity, efficiency and control which are important in facing competition. The purpose of this study was to find out how the influence of the Use of Information Technology and the Implementation of Internal Control on the Quality of Accounting Information at PT Gramedia Asri Media in Bandung City. The method used is a verification descriptive approach method. the population in this study were employees of PT Gramedia Asri Media as many as 56 people where the sampling method used was Simple Random Sampling probability sampling (determination by a random system). The results of the study show that the use of information technology has a significant effect on the quality of accounting information, so the statistical conclusion is that the application of internal control has a significant effect on the quality of accounting information
The Influence of Internal Control and Integrity Employee to The Fraud Prevention Rizqita Nurul Ridwani Putri; Mentari Putri Pertiwi
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.v6i3.2046

Abstract

The development of the world in doing business in the era of Industry 4.0 which is increasingly fast and varied has resulted in increasing competition between companies and the problems faced by companies are increasingly complex. The more complex the problems faced often deviate far from moral activities and no longer consider integrity. This study aims to determine the effect of internal control and employee integrity on fraud prevention. The object of this research is the Public Works and Spatial Planning Service Bandung Regency. The data used in this study is primary data and uses a data collection method using a questionnaire. This Study uses descriptive analysis and verification methods statistically processed SPSS 26. The results show that 1) internal control effect on fraud prevention 2) employee integrity effect on fraud prevention 3) internal control and employee integrity effect on fraud prevention.
The Effect of Return On Assets (ROA) and Dividend Payout Ratio (DPR) on Return of LQ45 Company Shares Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 Period Anggia Yustiana Fahira; Dudi Haryadi
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.v6i3.2047

Abstract

The purpose of this research is to analyze the influence of return on assets and dividend payout ratio on stock return. Their search population are companies incorporated in LQ45 index and listed on the Indonesia Stock Exchange year 2019-2021. By using purposive sampling method, obtained 63 financial statements from 21 different companies that meet predetermined criteria. The research conducted using multiple regression analysis method. The result showed that return on assets has no significant effect on stock return, dividend payout ratio negatively and significantly affected stock return, also simultaneously return on assets and dividend payout ratio have no significant effect on stock return.
Analysis of Tax Planning Implementation to Minimize Value Added Tax Load Eni Wahyu Setyaningsih; Rizki Indrawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.1940

Abstract

As a sizable source of state revenue, of course taxes are also a problem for the community, because taxes are in almost every activity we carry out, starting from Value Added Tax (VAT), Income Tax, and Sales Tax on Luxury Goods, and other taxes. This consider points to see how the execution of charge arranging to play down the assess burden payable esteem included assess at PT. Mobar Sarana Energi. The object of this research is tax planning and minimizing the tax burden payable for value added tax. The research method used was a qualitative study through a case study method, and the data obtained were both primary and secondary data. Primary data from interviews, observations and documents, then secondary data from company records or sales tax data. From the results of research in 2019 and 2020, it was found that by implementing tax planning on VAT with the mechanism of delaying input tax credits and compensation, it was able to equalize VAT while purchasing taxable goods/ services with VAT would be able to reduce the tax burden owed by 6.8 percent.

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