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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 Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility Alya Sabilita Asahra; David Pesudo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2121

Abstract

The Covid-19 pandemic has had a profound global impact since its emergence in 2019. In Indonesia, numerous companies have faced significant challenges as a result. Despite the adverse effects, many companies have managed to survive and continue their operations. However, the pandemic has posed new challenges for corporate social responsibility (CSR) initiatives, which play a crucial role in addressing societal needs. This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility.
Financial Performance: Diversification Strategy, Research and Development Intensity and Ownership an Empirical Study on Healthcare Industry Anastasia Adella; Vaya Juliana Dillak
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2187

Abstract

Many studies have examined factors influencing a company's financial performance. Some previous studies, showed inconsistent results on diversification variables, research and development intensity, and the ownership structure of the dependent variable of the company's financial performance. This research aims to examine both simultaneously and partially the variables of a diversification strategy, research and development intensity, public ownership, and institutional ownership on the company's financial performance. The financial performance used in this study is profitability. This study used a sampling technique in the form of purposive sampling. The sample in the study uses healthcare sector companies. The development of the healthcare industry in Indonesia from year to year shows potential consequences. The occurrence of a pandemic indirectly made people aware of the importance of health. Therefore, the healthcare sector is considered a promising sector and plays an essential role in driving and sustaining the national economy. The data analysis technique in this research uses panel data regression on 39 observations from 2016-2021. The empirical findings show that research and development intensity and institutional ownership significantly positively affect the company's financial performance. On the other hand, the diversification strategy has a negative effect on the company's financial performance. Meanwhile, public ownership does not affect the company's financial performance.
Design of Fixed Assets Depreciation Accounting Information System with the Straight Line Method Using Microsoft Visual Studio 2010 at PT Sagala Group Siti Salwa Julia Septiani; Wulan Nurdiah; Resmi Ranti Rosalina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2193

Abstract

For more than one accounting period, a business will likely make use of the physical assets that make up its fixed assets, such as those used in manufacturing, transportation, office space, and other structures. Investment in fixed assets must be carefully considered because to its high value, relatively extended usage, and status as the company's primary instrument for producing money. The value of fixed assets depreciates over time, and depreciation is the process through which that decline in value is accounted for. The straight-line depreciation approach is used by many businesses since it results in consistent expenses over time periods, regardless of changes in productivity or other factors. Therefore, it is essential that owned assets be properly managed so that businesses and individuals can continue to reap the rewards of their existence. However, this is not the case with PT Sagala Group still using Microsoft Excel to record its assets and calculate depreciation. Inaccuracies in fixed asset depreciation calculations, lags in recognizing physical data, and inadequate oversight of firm assets are only some of the issues discovered in the absence of supplementary software. In light of this issue, the authors reach the conclusion that a unified system for handling the various aspects of depreciating fixed assets should be created, with Microsoft Visual Studio 2010 and Microsoft Access 2010 serving as the respective database development and management tools. In the long run, having this system in place should make business operations easier.
Financial Shenanigans in the Perspective of the Hexagon Theory Annisa Nurbaiti; Ryan Ramadhan Ferdiawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2194

Abstract

Financial Shenanigans are the actions of a person or group in a company by deliberately manipulating the company's financial statements to mislead users of financial statements, one of which is investors. This study aims to see the partial influence of Hexagon Theory on financial shenanigans. The sample of this research is companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was non-probability sampling and purposive sampling in order to obtain a total of 160 samples from 32 companies in the primary consumer goods sector. The analytical method used is analysis logistic regression and using SPSS 25 software. Based on the results of the entire series of studies conducted, researchers can conclude that, the opportunity variable proxied by the whistleblowing system, the rationalization variable proxied by auditor turnover and the collusion variable proxied by audit fees have no effect on financial shenanigans. Then the variable pressure is proxied by personal financial needs, the variable capability is proxied by the change of directors, arrogance is proxied by the frequency of CEO photos, and has an influence on financial shenanigans. Future research is expected to broaden the scope of data that is the object of research and it is suggested to further test other proxies that represent the Hexagon Theory factors, especially the rationalization, arrogance, and collusion factors and conduct further research on the collusion factor proxied by the audit fee so as to find the results maximum research.
The Influence of Independence, Objectivity, Proficiency and Professional Accuracy of Internal Auditors on Fraud Prevention in X Hospital Wedi Rusmawan Kusumah; Tony Pranoto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2225

Abstract

Hospital is a health service institution that provides complete individual health services that provide inpatient, outpatient and emergency services. In carrying out hospital operations, it is possible for fraud to occur. This study aims to determine whether the independence, objectivity, skills, and professional accuracy of the internal auditors affect the prevention of fraud in X Hospital. This research uses a population with a total of 54 respondents. The type of data used in this study is quantitative data using primary data sources derived from questionnaires distributed to employees at X Hospital and then processed using SPSS. The results of the study show that (1) the independence of the internal auditors has a significant effect on fraud prevention, (2) the objectivity of the internal auditors has a significant effect on fraud prevention, (3) the competence of the internal auditors has a significant effect on fraud prevention and (4) the professional accuracy of the internal auditors has a significant effect on fraud prevention.
The Influence of Behavior of SMEs on use of Accounting Information Systems in MSMEs Ardin Doloksaribu; Audrey Margareth Siahaan; Melvin Sanro Jacobest Nainggolan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2235

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business units managed by community groups and families. MSMEs have a strategic role in national economic development because they can also absorb many workers apart from contributing to national economic growth. The ability to provide and use accounting information is one of the areas for improvement on the management side. The population in this study are owners of small and medium businesses spread across the East Medan sub-district. According to the trade service and the Office of Cooperatives and Small and Medium Entrepreneurs in the East Medan sub-district, that is as many as 162 units. The sample in this study was 62 MSME owners. The sampling technique used was purposive sampling based on specific considerations or criteria. From the simple regression analysis test results, the behaviour of MSME actors has a positive effect on the use of accounting information systems. From the t-test results, the variable Behavior of MSME Actors is significant to the Use of Accounting Information Systems.Actor’s Behavior, SMEs, Accounting Information Systems
Fundamental Analysis in Investment Decision Making on the Indonesia Stock Exchange Accelerated Board Nurul Afifah; Maya Sari; Andrieta Shintia Dewi; Ferry Arfiansyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2236

Abstract

Fundamental analysis is one of the considerations for investors to invest in a company. The study aims to identify the appropriate investment choices for companies listed on the Indonesian Stock Exchange accelerated board. By calculating, examining, and deriving inferences from the financial records of the sample organizations, this research employs a quantitative descriptive technique. Three companies in the acceleration board that meet specified criteria make up the research sample. The research data is in the form of financial reports for the three years from 2019 to 2021. The results show that PT Panca Anugrah Wisesa Tbk. has the greatest average ROA, PT Prima Globalindo Logistik Tbk has the highest average CR, PT Prima Globalindo Logistik Tbk k. Offers the highest average DAR value, and the highest average TATO value at PT Prima Globalindo Logistik Tbk. Based on these findings, it is possible to infer that the best investment decision in PT Prima Globalindo Logistik Tbk.
The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay Hilda Salman Said; Sultan Muhammad Dhava; Ruri Octari Dinata
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2255

Abstract

Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.
The Influence of Electronic Banking Transactions on Fee Base Income in Conventional Banking Listed on the Indonesia Stock Exchange for the 2018-2021 Period Gina Anita; Debbie Christine
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2267

Abstract

The background of this research is that there is still a research gap between the value of e-banking transactions and the value of fee-based income at several conventional banks listed on the Indonesia Stock Exchange. In addition, this research aims to find out how electronic banking transactions affect fee base income. The factors tested in this study are electronic banking transactions as the independent variable, while fee-based income is the dependent variable. The research method used is descriptive and verification method. The population in this study are conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 41 banks. The sampling technique used is non-probability sampling with purposive sampling method, so that the total sample is 11 companies. The data analysis used is panel data regression analysis using Eviews. The results of the study show that electronic banking transactions and fee-based income in conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period tend to increase every year. In addition, the results of hypothesis testing show that electronic banking transactions have an effect on fee base income. The magnitude of the effect of electronic banking transactions on fee base income is 75.4%.
Effect of Management Ownership, Industry Auditor Specialization, Audit Complexity and Auditor Switching on Timeliness of Financial Reporting Dedik Nur Triyanto; Ajeng Luthfiyatul Farida; Namira Permata
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2269

Abstract

This study aims to determine the effect of managerial ownership, auditor industry specialization, complexity audit, and auditor switching on the timeliness of submitting financial reports to Energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method in this research is a quantitative research method. The population in this study are energy sector companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique in this study used a purposive sampling technique with 41 research samples within five years so that a total of 205 research data were obtained. Data analysis used descriptive statistical analysis method and logistic regression analysis using SPSS 26 software. The results showed that managerial ownership, auditor industry specialization, audit complexity had a positive effect on the timeliness of financial reporting, while switching auditors did not affect on the timeliness of financial reporting. The accuracy of submitting financial statements to companies tends to be influenced by factors such as high levels of managerial ownership, auditor industry specialization, and audit complexity, but the presence of switching auditors in the company does not affect the time of submission of financial statements.

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