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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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Regression Analysis of Financial Literacy Moderation to Increase Interest in Investing in the Capital Market in Atmi Surakarta Students Kartikasari, Dewi; Kusumawati, Evi Dewi; Putra, Alfa Santoso Budiwidjojo
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.v7i3.2379

Abstract

This research aims to prove and analyze empirically how minimum capital and investment understanding affect investment interest and the interaction that occurs between minimum capital and financial literacy affect investment interest and the interaction of investment understanding and financial literacy affect investment interest. The object of this research is students of the Industrial Mechanical Engineering Academy. The population of this study was 168 students majoring in mechanical engineering. The sample selection technique used was simple random sampling so as to obtain a sample of 84 students. This research uses a quantitative approach. The analysis technique in this study uses moderation regression. The research data has passed the validity test, reliability test, classical assumption test, adjusted R2 test, multiple linear regression test, t test, F test. The results showed that minimum capital and investment understanding affect investment interest. Financial literacy can moderate the effect of minimum capital on investment interest. Financial literacy can also moderate the effect of investment understanding on investment interest.
Factors Affecting Interest in E-Money Users Via Digital Based Payment Applications Among Accounting Students of Universitas Kristen Satya Wacana Pongratte, Meyske Triananda; Nugroho, Paskah Ika
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.v7i3.2385

Abstract

This research aims to identify and analyze factors that influence interest in using e-money through digital-based payment applications among students majoring in Accounting at Universitas Kristen Satya Wacana. E-money has become an integral part of the digital transformation in the world of finance, and understanding the factors that influence users' interest in this technology has significant relevance. This research uses a framework that includes variables such as perceived benefits, perceived risks, security, trust, and demographic factors such as gender. The questionnaire survey method was used to collect data from a sample of students. The results of data analysis show that the perceived benefit factor has a positive and significant influence on interest in using e-money, while the perceived risk, security, trust and gender factors do not have a significant influence. This research provides insight into the preferences and factors that influence Accounting students' interest in adopting e-money, with implications for the development of e-money technology and relevant marketing strategies.
The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department Muhlisoh, Fitria ZamZam; Kurhayadi, Kurhayadi; Sucipto, Bambang
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.v7i3.2402

Abstract

This research aims to find out whether regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. The independent variables are regional asset management and the internal control system, as well as the dependent variable, namely the quality of financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this research is employees in education units at the Bandung City Education Office, totaling 349 units. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 10%, this is due to limited research permits granted by the Bandung City Education Office, so the total sample is 78 employees in education units at the Bandung City Education Office. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. Apart from that, regional asset management and internal control systems has an influence on the quality of financial reports by 65.4%.
The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 Rachman, Andry Arifian; Ikram, Syafrizal; Fadjar, Achmad
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.v7i3.2403

Abstract

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.
Implementation of Blockchain Technology on Accounting Information System For Transaction Security and Data Reliability Pratiwi, Ariesta Edriana; Ermaya, Husnah Nur Laela
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2419

Abstract

This research discusses the impact of blockchain technology on accounting information systems, with a focus on transaction security and data reliability. Blockchain, as an innovation in the digital world, promises significant improvements in security, transparency, and decentralization. Despite offering potential benefits, the implementation of blockchain in accounting information systems is still limited, with challenges involving high costs, lack of regulations, and data security concerns. In Indonesia, limited resources and digital literacy are key factors in overcoming these limitations. This research uses a qualitative descriptive approach because it aims to gain a deeper understanding. The qualitative approach allows researchers to analyze data, understand contexts, and formulate meaning from the information found. Data sources in this study were obtained from primary sources such as interviews and secondary data obtained from document studies. Interviews were conducted with participants knowledgeable about implementing blockchain in accounting information systems. The data collection process identified that blockchain can improve transaction security and data reliability in accounting information systems. However, scalability and integration with existing infrastructure pose challenges. Digital literacy awareness and infrastructure preparedness are identified as key factors for the successful implementation of blockchain technology in the accounting context. This research is expected to provide insights and recommendations for the development of blockchain technology and accounting information systems in the future. The implications of this research are that by implementing blockchain technology in accounting information systems, it can improve the quality of accounting information in companies and increase the long-term value of the company.
The Influence of Financial Literacy and the Understanding of Tri Pantangan on the Management of Personal Financial in Accounting Students Wardani, Dewi Kusuma; Nurhayati, Santi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2422

Abstract

Financial management is a method to manage owned funds related to individual responsibility in managing finances. The young generation is currently required to have the skills and knowledge to manage their personal finances effectively. As part of the young generation, students must have knowledge of the personal financial field from an early age. Therefore, this study aims to examine whether of financial literacy and the understanding of tri pantangan (Tamansiswa’s teaching) have significant influence on managing students' personal finances. The method used in this study was quantitative method. Samples used in this study were Accounting students in the Faculty of Economics Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used convenience sampling. The samples used were 104 respondents. This study used primary data by disseminating questionnaires in the form of Google Form links via Whatsapp and Telegram applications. The level of research significance used 0.5 or 5%. Testing was conducted using the IBM SPSS Statistic 20 program. Data analysis in this study used multiple regression analysis. The results of the study showed that financial literacy had a significant influence on student financial management, while there was no influence of the understanding of tri pantangan Tamansiswa on student financial management.
Accounting Factors in Stocks Return: Companies Listed on the Asean Exchange Farida, Ajeng Luthfiyatul; Fariska, Putri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2433

Abstract

The capital market can provide investors, because the selected securities investments are expected to provide a level of return commensurate with the risk the investor bears. The phenomenon that is currently occurring shows that returns are decreasing shares occur in companies in the agricultural companies on the ASEAN, are faced with expectations in the form of investing capital is to obtain a high rate of return low risk. This would be contrary to basic investment principles namely High Risk High Return. Companies listed on the stock exchange are investment commodities with relatively high risk. The nature of investment shares is compassionate and changes to influences originating from within and outside the country, such as changes in politics, economics, government regulations, or modifications within the company or industry. This research aims to determine the factors that influence stock returns, which consist of price book value (PBV), debt-equity ratio (DER), and earnings per share (EPS)—using purposive sampling, with sample 14 agricultural companies listed on the ASEAN Exchange during the 2017-2022 period. Data analysis used multiple linear regression and the hypothesis test using the T-test with a significance level 0.05. The regression analysis results found that only the price book value (PBV) variable had a significant positive effect on stock returns. Meanwhile, the variables debt equity ratio (DER) and earnings per share (EPS) do not affect stock returns simultaneously
Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange Marthaningrum, Fitrianna Chandra; Anggraeni, Muthia; Adini, Charity Putri; Alodia, Salwa Chandra; Leon, Farah Margaretha
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2436

Abstract

Financial performance is an important factor for decision-making in companies. The aim of this research is to determine the effect of ownership concentration, operating efficiency and cash holdings on financial performance with control variables, namely company size, debt ratio and growth opportunities. The novelty in this research is the operating efficiency variable. Population that was used in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The number of samples in this research was 22 companies. The method used in this research is panel data regression using the Eviews 9 application. The outcome from this research shows that ownership concentration has a significant positive value on financial performance and debt ratio as control variable has a significant negative value on financial performance. The expected benefits that will be obtained from this research is to increase insight into the influence of ownership concentration on financial performance, both for managers in managing individual or organizational ownership to improve financial performance and for investors as a consideration before spending their capital.
Determining Factors of Audit Delay With Audit Quality as a Moderating Variable Mahira, Nabila Khansa; Wahyuni, Sri; Haryanto, Eko; Azizah, Siti Nur
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2439

Abstract

Audit delay is a critical aspect in the realm of financial auditing, reflecting the time lapse between the end of a financial reporting period and the completion of the audit. This delay can be influenced by various factors. Understanding these determinants is crucial for improving the effectiveness and timeliness of audit processes. This research aims to analyze the influence of Profitability, Liquidity and Leverage on Audit Delay using Audit Quality as a moderating variable. This research is quantitative research. The sampling technique was purposive sampling and the sample size was 78 company data. The data used is secondary data. Data collection was carried out using documentary data. The analysis techniques in this research are the classic assumption test, F test, determination test, and T test using the SPSS application. The research results show that 1) Profitability has no effect on Audit Delay, 2) Liquidity has no effect on Audit Delay, 3) Leverage has a significant negative effect on Audit Delay, 4) Audit Quality is able to moderate the influence of liquidity and leverage on Audit Delay.
Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Amsaroka, Muhamad Hayan; Yadiati, Winwin; Winarningsih, Srihadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

Abstract

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.

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