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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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Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance Kurnia Kurnia; Diza Amalia
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.v7i2.2271

Abstract

Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance. The object in this study is a non-employee individual taxpayer registered in the KPP Pratama Makassar Utara 2023 region. This study used a sample of 100 respondents who are non-employee individual taxpayers. Non-probability sampling method using convenience sampling. In this study researchers used the slovin formula. Data analysis technique is done with descriptive statistical analysis and software SPSS-IBM ver 26.0. The results of this study indicate that simultaneously tax morale, Tax sanctions, and tax amnesty policy against Kpeatuhan taxpayers. And partially tax morale, Tax sanctions, and tax amnesty policies have a positive effect on taxpayer compliance at KPP Pratama Makassar Utara 2023 this shows good results.
Village Government Accountability and Transparency in Village Financial Management Dwi Agus Kurniawan; Banu Witono
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.v7i2.2291

Abstract

This study aims to find out the accountability and transparency procedures of the village government in managing village finances (Study in Karangsari Village, Kutowinangun District, Kebumen Regency). This type of research is a qualitative research with an interactive analysis approach. Data was collected through in-depth interviews, observations and document studies which were then analyzed using an interactive analysis model through four stages, namely (1) Data Collection, (2) Data Reduction, (3) Data Presentation, (4) Conclusion Drawing. The results of the study show that (1) Accountability at the planning, implementation, administration, and financial management reporting stages (2) Transparency of village finances in Karangsari Village in its implementation is guided by the Minister of Home Affairs Regulation Number 20 of 2018. The Karangsari Village Government as the executor of village financial management has carried out the Village Financial Accountability and Transparency process quite well. However, there must be improvements in village financial management and financial accountability by seeking new innovations. And in providing information to the public must be optimized
The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable Sahidah Sahidah; Robiur Rahmat Putra; Kiko Armenita Julito
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.v7i2.2316

Abstract

Good Corporate Governance or corporate govenance is a company’s effort to create a pattern of conducive ralationships between steakeholders in a company. Because a conducive relationship between these stakeholders is a prerequisite in realizing maximum company performance to support increasing company value. With the statement above, it is clear thah corporate governance is closely related to the value of a company and of course also closely related to financial performance within the company. This research goals to examine the effect of Good Corporate Governance and auditor performance on audit quality, with integrity as a moderating variable. The sample selection technique used in this study was a purposive sampling technique with 100 samples. The data collection method used is a questionnaire, by distributing questionnaires in public accounting firms (KAP). The data analysis technique used to test the hypothesis in research is Partial Least Square (PLS) analysis, which is a Structural Equation Modeling (SEM) equation model with a variance approach or a component-based structural equation model. The results of the study show that good corporate governance, auditor performance influences audit quality. And also shows that integrity is able to moderate the performance of the auditor, which will affect audit quality. On the other hand, the research results show that integrity does not moderate Good Corporate Governance on audit quality.
Influence of Auditor Professionalism and Competence on the Quality of Internal Audit Ari Bramasto; Indri Utami; Ayu Lestari
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.v7i2.2318

Abstract

This thesis entitled "The Effect of Professionalism and Auditor Competence on the Quality of Internal Audit Study at the Bandung Regency Housing, Settlement and Land Office" this research is a quantitative research, which aims to find out: 1) The magnitude of the influence of auditor professionalism on the quality of internal audit, 2) The magnitude of the influence of auditor competence on the quality of internal audit, and 3) The magnitude of the influence of audit quality on the quality of internal audit. The sampling technique used was the distribution of questionnaires with a total of 30 respondents.Tests conducted in this study include validity tests, reliability tests, classical assumption tests (normality tests, heteroscedasticity tests and, multicolonicity tests), simple linear regression, determination coefficient tests and t tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version The results of this study show that 1) There is an influence of auditor professionalism on the quality of internal audit. 2) There is an influence of auditor competence on the quality of internal audit. 3) There is an effect of audit quality on the quality of internal audit.
Understanding How Investigative Auditors' Competence, Independence, and Experience Affect the Efficiency with Which Audit Procedures are Implemented in Fraud Proof Dyah Sisca Putri Pramesti; Poppy Sofia Koeswayo; Sony Devano
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.v7i2.2329

Abstract

Fraud is increasingly widespread in Indonesia. In detecting and proving fraud, a special audit is needed, namely an investigative audit. Auditors who carry out investigative audits are called investigative auditors. This study aims to determine the effect of investigative auditor competence on the effectiveness of audit procedures in proving fraud, the effect of investigative auditor independence on the effectiveness of audit procedures in proving fraud, the effect of investigative auditor experience on the effectiveness of audit procedures in proving fraud, the effect of auditor experience on auditor competence. , and the influence of investigative auditor competence on the effectiveness of the implementation of audit procedures in proving fraud through auditor experience. This study uses a quantitative research method using primary data obtained from the results of questionnaires distributed to investigative auditors at the Supreme Audit Agency (BPK RI). The population in this study is the Main Investigation Auditorate at the Supreme Audit Agency of the Republic of Indonesia. The sample used is the Main Investigation Auditorate at BPK RI. The data analysis technique used is path analysis with a significance level of 5% using SPSS 26 software. The results of this study are that the competence of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, the independence of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, the experience of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, there is a positive effect of auditor experience on auditor competence, and the experience of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud through auditor competence.
Success Operational Audit and Complexity Internal Control of Digital Machinery Employee Performance Inspectorate Nur Zeina Maya Sari; Rakhmat Nurdin
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.v7i2.2332

Abstract

This study aims to determine the Effect of Operational Audit Success and the Complexity of Internal Control of Digital Machines on Employee Performance at the Inspectorate. The data used is primary data in the form of questionnaires distributed to Bandung City Inspectorate employees. The method used in this research is descriptive and verification method. The population in this study were employees of the Bandung City Inspectorate. Sampling as many as 33 respondents. The type of data used in this research is primary data. This study aims to determine the effect of the Success of Operational Audit and the Complexity of Internal Control of Digital Machines on the performance of employees at the Bandung City Inspectorate. This research was conducted using observational data collection techniques, interviews and questionnaires on Bandung City Inspectorate employees who were processed using SEM-PLS. The results of this study indicate that: (1) Operational Audit success affects employee performance, and (2) Machine Internal Control Complexity Digital has an effect on employee performance.
Increasing Company Value: The Role of Profitability and Capital Structureand Tax Avoidance as Mediation Diana Sari; Yati Mulyati; Dyah Purnamasari
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.v7i2.2335

Abstract

Firm value is an important factor in the view of investors as well as a form of success for managers in managing the company. In addition to success for managers, company value can also have an impact on increasing stock prices. The purpose of this study is to see how the influence of capital structure, profitability and tax avoidance on firm value. The samples selected in this study were 59 technology sector companies listed on the Stock Exchange and the Singapore Stock Exchange for the period 2017 to 2022. The sampling technique used in this study was to use side non-probability using a purposive sampling method. Data analysis in this study uses path analysis with the help of Smart-PLS software to test the proposed model. The results of this study indicate that the three variables consisting of capital structure, profitability and tax avoidance have a significant positive effect on firm value. Likewise, the role of tax avoidance was found to be a variable that mediates between capital structure and profitability on firm value.
The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance Tamy Ali Januarty; Siti Asyiah Sundari
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.v7i2.2346

Abstract

Managerial performance is one of the things that can drive the success of a company's goals. There are several things that can affect and improve managerial performance including total quality management and management accounting information systems. The application of total quality management will help the managerial role to further improve its performance so that it can be carried out properly. In addition, the existence of an available management accounting information system will support the control and decision-making process of a manager. This study aims to determine the effect of total quality management and the characteristics of management accounting information systems on managerial performance at PT. So Good Food Jakarta Branch. Application of total quality management and management accounting information systems at PT. The So Good Food Jakarta Branch has been running and is well available, but there needs to be improvement so that the implementation of total quality management and management accounting information systems can run optimally. The method in this study was to conduct a questionnaire survey with an ordinal scale form to 40 respondents from PT. So Good Food Jakarta Branch, then data processing is carried out using SEM-PLS data analysis techniques and is designed with a quantitative approach to descriptive analysis and verification. The results of this study are expected to be a solution to problems related to managerial performance at PT. So Good Food Jakarta Branch. The results of this study prove that: (1) total quality management has an effect on managerial performance, (2) the characteristics of management accounting information systems have an effect on managerial performance
Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure Dedy Sudarmadi
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.v7i2.2350

Abstract

Forensic accounting is a branch of accounting that focuses on investigating, disclosing, and preventing fraud and illegal activities in the business environment. Its main purpose is to identify, collect, analyze and present evidence that can be used in legal proceedings. Meanwhile, an investigative audit is an approach to auditing that is focused on investigating indications of fraud or non-compliance in the financial statements or business processes of an entity. The effectiveness of implementing audit procedures in disclosing fraud involves the application of a careful and careful methodology to identify signs or evidence of fraud in the financial statements and identify signs of fraud, the auditor uses knowledge about the mode of fraud and analysis of data to identify potential indications of fraud in transactions or financial reports, among others, by using forensic techniques. Auditors can use forensic data analysis techniques, digital examinations, and interviews to gather more in-depth and accurate evidence. Carry out segregation of duties. The auditor must examine the internal control system and ensure that there is adequate segregation of duties to prevent opportunities for fraud as well as test the substance of transactions to ensure that transactions reported in the financial statements actually occur and have a valid basis, in collaboration with the forensic team. In complex cases, the auditor needs to work with a forensic team that has special expertise in fraud analysis to detect fraud and the auditor prepares a report that provides a clear description of the fraud, along with recommendations for corrective measures and fraud prevention. The results of investigative audits are used to identify opportunities for improvement in the internal control system so that fraud can be minimized. Forensic accounting and investigative auditing have an important role in helping businesses detect, address and prevent fraud through a careful and evidence-based approach, effective audit procedures can reveal potential fraud and provide guidance for necessary improvements in internal controls.
The Influence of Internal Control and E-Budgeting on the Performance of Local Government Agencies Through the Implementation of Good Governance Sakti, RTS Resa Anggia; Afiah, Nunuy Nur; Mulyani, Sri Mulyani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2160

Abstract

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.

Page 41 of 55 | Total Record : 549

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