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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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Impact of Fluctuating BI 7-Day Reverse Repo Rate Movement on Jakarta Composite Index Value: Date-Regular Frequency Data Yandes, Jufri; Destiana, Destiana
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.v8i2.2524

Abstract

A study was conducted to explore the impact of fluctuating BI 7-Day Reverse Repo Rate (BI7DRR) movements on the value of Jakarta Composite Index (JCI) in the Indonesian capital market using statistical techniques, focusing on understanding existing knowledge gaps. Through experiments using Date-Regular Frequency data type in linear regression analysis for the period of January 2023 (2023M01) to December 2023 (2023M12). The data has passed the normality, heteroscedasticity, and autocorrelation tests, this study showed that there's a pretty big impact of BI7DRR on JCI, especially when it comes to the fluctuating movement. The results of the analysis show that the volatile movement of BI7DRR has a measurable impact on the value of JCI, reinforced and supported by the results of previous studies whose results can strengthen the findings with a positive constant regression coefficient and supportive hypothesis test results. The results obtained are expected to provide valuable insights for investors, market analysts, and especially policy makers on how the fluctuating movement of BI7DRR can affect the dynamics of the stock market in Indonesia, especially the value of JCI in order to maintain a sustainable economy.
Analysis of Factors Influencing Stock Prices of Companies in the LQ45 Index: A Study Period From 2019 to 2022 Astuti, Ayi
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.v8i2.2542

Abstract

The stock market plays a crucial role in the allocation of capital and the economic growth of a country, including Indonesia. This study aims to identify the factors that influence the stock prices of companies within the LQ45 Index during the 2019-2022 period. Through an empirical analysis approach, this research explores the impact of capital structure (Debt to Equity Ratio - DER), liquidity (Cash Ratio), ownership structure (Institutional and Managerial Ownership), and company size on stock prices.This study aims to analyze the factors influencing stock prices of companies listed in the LQ45 Index during the period of 2019-2022. Financial data and market information were collected to identify significant factors affecting stock prices. The study employed multiple linear regression analysis to explore the relationship between independent variables, namely capital structure (DER), liquidity (Cash ratio), ownership structure (KI and KM), and company size (SIZE), with stock prices. The results show that, in this context, Institutional Ownership (KI) has a significant positive effect on stock prices, while Company Size (SIZE) also has a significant influence. These findings indicate that these factors collectively contribute to determining stock prices. The implications of this research provide a deeper understanding of the factors influencing stock price behavior in the capital market.
Exploring the Impacts of Green Accounting, Sustainability Report Disclosure, and Environmental Investment on Financial Performance Saenggo, Alexandra Theresia Pureheart; Widoretno, Astrini Aning
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.v8i2.2552

Abstract

The operational activities of companies produce hazardous waste, frequently leading to environmental pollution. In fact, companies also have an obligation to maintain and protect the environment. This primary objective of this study is to examine the effect of green accounting, disclosure of sustainability reporting, and environmental investment on company’s financial performance. This study uses a quantitative approach with a population of companies in the mining and medical sectors listed on the Indonesia Stock Exchange (IDX) during 2021-2022. The analysis technique used is multiple linear regression analysis. The sample of this study consisted of 64 energy and healthcare companies that met certain criteria, using purposive sampling techniques, so that the total sample analyzed was 64 companies with 128 observations. The results showed that sustainability reporting and environmental investment affects the company's financial performance, while green accounting has no effect on the company's financial performance. The implication of this study shows the importance of companies in improving the company's image which will indirectly impact on improving the company's financial performance through environmental investment and sustainability reporting.
The Influence of Cash Flow, Net Profit and Company Size on Company Stock Prices in Automotive and Component Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period Sakinah, Putri Atika Surya; Sherlita, Erly
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.v8i2.2560

Abstract

This research aims to determine the influence of cash flow, net profit and company size on stock prices in Automotive and Components Subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors tested in this research are cash flow, net profit, and company size as independent variables, while stock prices is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this research is the Automotive and Components Subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period, totaling 12 companies. The sampling technique used was non-probability sampling with a saturated sampling method, so the total sample was 12 companies. The data analysis used is panel data analysis using the Eviews 13 program. The research results show that cash flow, net profit and company size affect stock prices. Apart from that, the research results also show that the influence of cash flow, net profit and company size in contributing to stock prices is 65.3%.
The Effect of Tax Sanctions, Modern Tax Administration System, E-Filing and Tax Volunteers on Taxpayer Compliance Indrawan, Andri; Suherman, Acep; Damayanti, Conny
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.v8i2.2588

Abstract

This study aims to analyze the factors that influence taxpayer compliance. By using empirical data and case studies By analyzing the influence of tax sanctions, modern tax administration systems, e-filing and tax volunteers on taxpayer compliance. The method in this study is a type of research that uses associative quantitative research methods and sampling techniques, namely random sampling on UMKM taxpayers registered at the Sukabumi Pratama Tax Office. To determine the size of the sample in this study, the Slovin formula was used in its calculations and 100 samples were obtained. Based on the results of statistical tests that tax sanctions and modern tax systems do not affect taxpayer compliance and the results of statistical tests show that E-filing, tax volunteers have a positive effect on taxpayer compliance. The taxpayer compliance variable can be explained by the E-filing and tax volunteers variables by 33.6%. The remaining 66.4% is influenced by other factors not examined in this study, such as tax knowledge, taxpayer awareness, education level, and other factors that have the potential to influence taxpayer compliance.
The Influence of Profitability and Leverage on Tax Avoidance with Transfer Pricing as a Moderating Variable (Mining Sector Companies Listed on IDX 2019-2023) Puspitasari, Dana; Munari, Munari
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.v8i2.2606

Abstract

The study aims to examine and analyze the influence of profitability and leverage on tax avoidance with transfer pricing as a moderating variable. The research uses a quantitative approach. The population in this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2023. The sample was selected using purposive sampling method, and based on predetermined criteria, a sample of 20 companies was obtained. The data used is secondary data obtained from the financial statements of the sampled companies. Data was analyzed using the Partial Least Square (PLS) technique. The results of this study indicate that profitability has a significant positive effect on tax avoidance, leverage has a negative and insignificant effect on tax avoidance, transfer pricing is unable to moderate the effect of profitability on tax avoidance, whereas transfer pricing can strengthen the negative effect of leverage on tax avoidance.
The Impact of Financial Performance and Audit Opinion on the Stock Price of Technology Companies Wibowo, Andrea Safina; Andayani, Sari
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.v8i2.2611

Abstract

The technology company's commitment to growth and sustainability has placed it in a favorable position for potential development on the stock exchange. This research examined how return on equity, net profit margin, debt-equity ratio, price-earnings ratio, and audit opinion influence stock prices. The study used quantitative methods and focused on companies in the technology sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023. The analysis involved double linear regression using SPSS version 25 software. Using purposive sampling, the study selected 18 technology sector companies based on specific criteria, resulting in 72 samples for analysis. The study revealed that return on equity (ROE), price-earnings ratio (PER), and audit opinions have a significant impact on stock prices. In contrast, net profit margin (NPM) and debt-equity ratio (DER) does not impact the stock prices.
The Cost Accounting and Finance Management Analysis Young Coconut Waste Business Sari, Nur Zeina Maya; Rosimah, Siti; Rohmana, Rohmana; Larasati, Putri Dinda; Faisal, Rafi Ahmad
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.v8i2.2628

Abstract

This research to find out about cost accounting and financial management of coconut shell waste produced in Bandung. Cost Accounting can be seen from the decrease in variable cost of young coconut waste. Then Financial Management for young coconut entrepreneurs by planning Break event point , Internal Rate of return and Benefit cost ratio. The lack of cost accounting records is an obstacle for coconut traders. Without proper planning, young coconut waste. Young coconut waste actually has high cost accounting and finance management it further processed with a touch of technology and the creativity and innovation of humans who care about this. Many research and community service activities have utilized young coconut waste into various products that have high value. The cost accounting and finance management of young coconut waste based on literature studies and empirical studies of young coconut business people as well as the design of a machine for chopping young coconut waste to become a new product that has added value. The method used is descriptive quantitative research with a case study of young coconut traders in the Gelora Bandung Lautan Api (GBLA). The results of the feasibility analysis with technical aspects using a machine for chopping young coconuts into cocopeat and coco obtained a, Cost Accounting: internal rate of return (RR) = 21 % and yield point (BEP) = 27,373 kg of coco, with finance management benefit cost ratio (BCR) = 2.05 achieved in the first year. The research position was carried out in Bandung after the FGD (forum group discussion) process. The benefit is to find out the influence of cost accounting and financial management on coconut shell waste. Answering the problems of MSME actors in cost accounting, young coconut financial management and knowledge development.
Business Intelligence Dashboard for Financial Performance Analysis of Public Service Agency Using Microsoft Power BI Larasati, Damayanti; Tanzil, Nanny Dewi; Alfian, Adhi; Wardani, Lindawati
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.v8i2.2649

Abstract

This research discusses the use of business intelligence dashboard for financial performance analysis at the BRIN Technology Service Center Public Service Agency, focusing on the decrease of BLU cash balance. The factors that affect the ups and downs of the BLU cash balance are the total revenue realization and the total revenue expenditure realization in the current year. Business Intelligence (BI) is one of the tools that allows organizations to access and analyze data and information to improve and optimize decisions and performance. In Indonesia, there has not been much research related to the implementation of business intelligence dashboards for financial performance analysis in public service agencies. The research aims to create a business intelligence dashboard that can provide insight to leaders in making decisions to increase BLU cash balances. This research uses a qualitative descriptive method, and the system development method uses a business intelligence roadmap approach. The result of this research is that with the help of the BI dashboard, executives can gain insight to increase Blu's cash balance, improvements in receivables management are needed and they need to be more selective in choosing partners who use technology services.
Factors Affecting the Risk and Financial Performance of Banks in Indonesia Sudrajat, Anastasya Yulianti; Ramadania, Zafira; Leon, Farah Margaretha
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2534

Abstract

This study aims to determine the effect of systematic risk (Beta) and COVID-19 as independent variables, then non-performing loans (NPL), liquidity risk (LR), solvency risk (SR), bank risk (Z-score), and ownership type (OT) as control variables on the dependent variables financial performance proxied using ROA and ROE. The research method is quantitative covering data from 17 banks listed in Indonesia over a six-year period (2017-2022) and using panel data regression analysis technique processing. The addition of new independent variables in this study is operational risk which has a positive and significant effect on ROA and ROE. In addition, liquidity risk and solvency risk also have a positive and significant effect on ROA and ROE, while ownership type variables have negative and significant effect on ROA and ROE. Understanding the impact of these factors will help companies make the right decisions to reduce risk and optimize their financial performance in Indonesia. The implication for financial managers is to maximize the long-term debt and leverage of the company which aims to support the company’s operational activities. This research also provides important information for investor in making investment by assessing companies that have good financial performance.

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