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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 Influence of Financial Performance, Capital Structure, and Debt Policy, on Company Value With Company Size as Amoderation Variable Sofiyana, Sofiyana; Santoso, Suryo Budi; Amir, Amir; Santoso, Selamet Eko Budi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2459

Abstract

Company value reflects investors' views of a company and is generally associated with the share price and profits earned. Financial performance, capital structure, and debt policy can all influence the rise and fall of a company's value. The aim of this research is to see whether financial performance, capital structure and debt policy influence company value, with company size as a moderating variable. The population of interest in this research are companies listed on the Jakarta Islamic Index (JII70) between 2020 and 2022. The data collection method used is exhaustive sampling or often called saturated sampling, where the entire population of companies in JII70 is used as the research sample. The results of the research show that financial performance has a positive effect on company value, capital structure has a negative effect on company value, debt policy and company size have no effect on company value, company size moderates capital structure on company value, and company size does not moderate financial performance and debt policy on company value.
Evaluation of Cloud Computing Implementation in Industry 4.0 at Cloud Infrastructure PT X Haqi, Muti Pertama; Adhariani, Desi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2469

Abstract

The research aims to analyse impact of digital transformation at PT X as cloud infrastructure provider. Digital transformation has been increased globally because they have their internet infrastructure well established, meanwhile in Indonesia still needs to develop which has 3% annually of development headway. The usage of internet increases every year in every activity so that it supports the digital transformation. This research conduct to analyse by using PESTEL analysis and TOE framework at PT X as cloud infrastructure provider. The issues are found, at first cloud is used as a massive storage for certain activity such as for office needs. However, currently activities have been changed to be daily activities in cyber world so that generates big data. The next issue, cloud has been considered as environmental friendly product because it reduces usage of resources meanwhile for data centre activity consumes massive amount electricity so that contributes to create carbon emission. Digital transformation forms from various kind of cyber activities, this could be as potential market for PT X to elaborate their business. Unfortunately PT X profitability has fluctuated in this 5 years when the demands of technology increase. This research is a qualitative method with case study approach and the instrument of research is by doing interview. Data were gained as primary and secondary data. Current research is using PESTEL analysis and TOE framework. This explains external factors which identified by PESTEL analysis could affect business strategy and TOE framework could determine kinds of innovation based on its character of technology so that these analysis could bring the decision of company strategy.
SWOT Analysis With Importance Performance Analysis (IPA) Model on QRIS Technology Service for MSMEs Pratama, Wahyu; Latifah, Fitri Nur
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2477

Abstract

This study applies Importance-Performance Analysis (IPA) and (Strengths, Weaknesses, Opportunities, and Threats) SWOT analysis to evaluate Quick Response Code for Payment (QRIS) technology services in Micro, Small, and Medium Enterprises (MSMEs). IPA results show variables in Quadrant I (top priority for improvement), Quadrant II (maintain quality), Quadrant III (low priority), and Quadrant IV (may be excessive). In this context, data security risks and QRIS controllability were identified as top priorities. SWOT analysis, based on IPA results, reveals MSME strengths in security risk control and QRIS controllability, as well as weaknesses in variables that are considered low-priority or possibly excessive. Opportunities lie in potential improvements to data security and QRIS controllability, while threats may arise from variables that are considered low priority or may be overrated. Recommendations involve focusing on developing data security, maintaining good service quality, and efficient resource allocation according to the needs of MSMEs.
Comparative Analysis of Factors Affecting Firm Value in the Conventional and Sharia Stock Index Dewi, Amanda Puspita; Sembiring, Ferikawita Magdalena
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2479

Abstract

This research aims to determine the effect of liquidity, profitability, good corporate governance and investment opportunity set on firm value in conventional and sharia stock index, namely is in Investor33 Indeks an Jakarta Islamic Index listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sample selection used a purposive sampling technique, 21 samples of companies from 48 populations of Indeks Investor33 and 11 samples of companies from 53 populations of Jakarta Islamic Index. The data collection technique used was secondary data with data analysis technique using panel data regression analysis and using Eviews 10 software. The best model was obtained, namely is Fixed Effect Model (FEM). Based on the results of this research, it shows that partial liquidity has no effect on firm value in Investor33 Indeks and Jakarta Islamic Index. Profitability partially has a positive effect on the firm value in Investor33 Indeks, while profitability has no effect on the firm value of Jakarta Islamic Index. Good corporate governance partially has no effect on the firm value of Indeks Investor33, while good corporate governance has a positive effect on the firm value of Jakarta Islamic Index. Investment opportunity set partially has a positive effect on the firm value of in Investor33 Indeks and Jakarta Islamic Index. Apart from that, simultaneously liquidity, profitability, good corporate governance and investment opportunity set influence the firm value of in Investor33 Indeks and Jakarta Islamic Index. In this research, the firm value on the conventional and sharia stock indexes with the best performance on the IDX cannot be separated from other factors that can influence investors in assessing a company.
The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality Maulana, Fajar; Devano, Sony; Harahap, Devianti Yunita
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2493

Abstract

The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions should be carried out optimally, effectively, efficiently, and with high quality. The purpose of this research is to determine the influence of the implementation of risk-based audit and the utilization of information technology on the quality of tax audits. The research method used in this study is a quantitative approach with a descriptive method through a survey conducted by distributing questionnaires to the respondents, the Heads of Tax Offices (KPP), in Jakarta and West Java regions, as well as the Middle Taxpayers Offices (KPP Madya) throughout Indonesia. The research obtained a sample of 44 respondents. The data analysis technique used is Multiple Linear Regression analysis with the assistance of SPSS Version 23 software. The results of this study indicate that the implementation of risk-based audit has a positive effect on the quality of tax audits. The utilization of information technology also has a positive effect on the quality of tax audits. Simultaneously, the implementation of risk-based audit and the utilization of information technology affect the quality of tax audits.
The Effect of Liquidity, Leverage, Company Size and Independent Board of Commisioners on Financial Distress Iswanto, Ochadifa Salsabila; Hariyanto, Eko; Hartikasari, Annisa Ilma
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2495

Abstract

Financial distress is a serious problem that threatens the sustainability of the company. The company's financial condition is very important, if the company's finances decline, the company must be prepared to improve the company's financial condition so that financial distress does not occur. This study aims to determine the effect of liquidity, leverage, company size and independent board of commissioners on financial distress. The sampling technique used purposive sampling with a total sample of 64 companies. The population in this study are energy sector mining companies listed on the Indonesia Stock Exchange in 2019-2022. The data used is secondary data. The results showed that liquidity has no effect on financial distress, leverage has a positive effect on financial distress, company size has a negative effect on financial distress, the board of independent commissioners has a positive effect on financial distress.
The Effect of Financial Distress and Capital Structure Moderated by Company Size Erawati, Teguh; Pratiwi, Cindy; Grediani, Evi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2497

Abstract

Financial distress is a condition where the company’s finances are in unhealty or crisis and occurs before bankruptcy which is caused because the company does not always run in accordancee with the rules and regulations chaused because the company does not always run according to the plan. The purpose of this study is to examine the effect of profitability ratios and capital structure on the likelihood of financial distress in companies, as well as how company size moderates this relationship, with the aim of providing practical and theoretical insights for corporate financial management and helping investors to make better investment decisions. The sample used in the research is all manufacturing companies listed on the IDX in 2018-2021. The number of data 220 companies. The research method used is using the documentation method, namely data obtained from financial reports and annual reports of manufacturing companies listed on the IDX during the 2018-2021 research period. The data analysis technique uses descriptive statistical tests, classical assumption tests, and hypothesis testing in the form of multiple linear regression tests, F tests, R2 tests and MRA tests. The significance level used in determining the research results is 0.05. The results of this research show that the profitability ratio does not have a significant effect on financial distress. Capital structure has a positive and significant effect on financial distress. This means that the higher the company's debt level, the more it can cause financial distress. Company size is able to moderate and significantly influence profitability on financial distress. Company size is not able to significantly moderate the influence of capital structure on financial distress.
Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability Michael, Michael; Widjaja, William
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2499

Abstract

The widespread adoption of Accounting Information Systems (AIS) in Indonesian retail stores underscores its significance in enhancing operational efficiency and effectiveness, as consumer surveys indicate increased shopping ease and efficiency. This study, conducted with a sample of 150 employees from mini-market retail stores in Jakarta, employs a quantitative survey approach with SEM-PLS to examine the impact of technology assets and user capabilities on AIS performance. Results reveal significant effects of technology assets on AIS performance. Proficient user capabilities further enhance AIS performance, moderating the effect of technology assets. Theoretical implications highlight integrating technological knowledge and user skills in AIS design. In contrast, practical implications suggest investing in advanced technology and employee training to optimize AIS benefits, ultimately improving retail operations' efficiency, accuracy, and customer satisfaction. This research offers valuable insights for stakeholders to make informed decisions and address the challenges of intense competition in the retail industry.
The Impact of Good Corporate Governance Mechanisms on Bank Performance Through the Implementation of Green Banking Susilawati, Susi; Rini, Nova; Hasanah, Nur
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2509

Abstract

Good corporate governance emphasizes the importance of effective supervision by the board of directors and audit committee in overseeing bank policies and practices, including environmental policies. A strong supervisory structure, which is a part of GCG, can assist banks in identifying, measuring, and managing environmental risks more effectively. Through proper risk management, banks can mitigate the likelihood of adverse impacts on the bank's financial performance. This study aims to analyze the effectiveness of supervision for the internal company policymakers on bank financial performance given the requirement for green banking disclosure. The research design is causality using organizations, i.e., banks listed on the IDX-IC Share (Indonesian Stock Exchange) for the 2019 – 2022 period as the unit of analysis. The number of samples consisted of 103 companies annual data, while the data analysis used unbalanced panel data regression. The research results show that good corporate governance mechanisms (gender diversity, board size) and green banking affect bank performance, while audit committee size does not affect bank performance. Gender diversity does not affect green banking, while board size and audit committee size affect green banking. Green banking is only able to moderate the influence of board size on the bank’s performance.
Analysis the Influence of Environmental, Social, and Governance (ESG) Disclosure, Earnings Management and Ceo Narcissm on Firm Value Prayogo, Enny; Angela, Aurora; Natalia, Maria; Meiliu, Helen
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2511

Abstract

The primary goal in establishing a company is to achieve maximum profits, enchance shareholders’ wealth, and increase the value of the company. Paying attention to environmental, social and governance (ESG) issues is a critical component of maximing business value. In addition, another factor that is considered capable of influencing company value and is closely related to corporate governance is profit management practices. In terms of company management, the existence of CEO is thought to have the potential to influence a firm’s value in the eyes of investors. This study aims to examine the effects of environmental, social, and governance (ESG) disclosure, earnings management, and CEO narcissism on firm value. The research population consists of all public companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research sample includes 42 public companies selected using the purposive sampling method. The data analysis method used multiple regression and testing the T and F hypotheses. The findings indicate that partially, ESG disclosure and CEO narcissism do not have a significant influence on firm value, while earnings management has a positive influence on firm value. However, simultaneously, ESG disclosure, earnings management and CEO narcissism have a significant influence on firm value.

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