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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 Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region Irawan, Nugrahadi Fajria; Winarningsih, Srihadi; Mubarrok, Ahmad Zakie
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.v8i3.2555

Abstract

This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.
The Influence of Leverage, Liquidity and Company Size on Company Value in Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period Karmila, Ika; Prayitno, Yogo Heru
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.v8i3.2556

Abstract

This research aims to find out how leverage, liquidity and company size influence company value in Hotel, Restaurant and Tourism Subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The factors tested in this research are leverage, liquidity, and company size as independent variables, while company value is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this research is Hotel, Restaurant and Tourism Subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, totaling 42 companies. The sampling technique used in this research is non-probability sampling with a purposive sampling method, so that the sample in this research is 30 companies. The data analysis used in this research is panel data regression analysis using Eviews 13 software. The research results show that leverage, liquidity and company size influence company value. Apart from that, the research results also show that the influence of leverage, liquidity and company size in contributing to company value is 55.8%.
Factors Affecting Earnings Management Practices in Mining Sector Companies on the Indonesian Stock Exchange 2018-2022 Registiany, Via; Gomulia, Budiana; Setiawan, Amelia
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.v8i3.2574

Abstract

Earnings management is an interesting topic to discuss, considering that if you look at the facts in the field, there are still many companies that, in achieving their goals, tend to practice earnings management. Profit management practices often occur in various companies, one of which occurs in the mining sector, this is one of the problems in supporting the progress of the mining sector. This research aims to determine the factors that influence earnings management in mining sector companies on the Indonesia Stock Exchange 2018-2022. The research method used is the verification method. The population in this research is mining sector companies on the Indonesia Stock Exchange 2018-2022, totaling 44 companies. The sampling technique used was non-probability sampling with a purposive sampling method, so the sample was 25 companies. The data analysis used is panel data regression analysis using Eviews 13 software. The research results show that information asymmetry, managerial share ownership, profitability, and company age influence earnings management, while company size has no influence on earnings management. The magnitude of the influence of information asymmetry, managerial share ownership, profitability, company age and company size on earnings management is 56.55%.
Corporate Governance Index and Financial Performance: Mediated by the Risk Management Committee Suparman, Meiliana; Ng, Judson
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.v8i3.2589

Abstract

The influence of election politics on management risk in companies as well as the influence of politics on financial performance. This research aims to analyze the influence of the corporate governance index on financial performance mediated by the risk management committee (RMC), especially in the consumer goods industry which is a priority for consumers. This research used a quantitative and purposive sampling technique where the sample is 85 listed consumer goods companies on the Indonesian stock exchange from 2018-2022. The data analysis method in this research is multiple regression. The conclusion that can be drawn is that corporate governance can influence financial performance depending on several measurements. The results of this test provide a significant relationship between corporate governance and financial performance measurement by ROE, Tobin’s Q, EVA and TSR ratios mediated by the risk management committee.
The Relationship Between Green Accounting, Environmental Performance and Environmental Costs and Profitability: A Scoping Review Sulastri, Ranti; Mulyadi, JMV; Sailendra, Sailendra
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.v8i3.2645

Abstract

This study aims to determine the relationship between Green Accounting, Environmental Performance, and Environmental Costs with Profitability as well as the development of research conducted by previous studies. The research method carried out in this study uses the Scoping review method, which is an ideal study method to determine the scope of the scope of a collection of literature on a particular topic. The scope review also provides a clear picture of the volume of literature and provides a broad and detailed overview of the researcher. Of the many benefits obtained by mining sector companies, do these companies think about the impacts caused such as environmental damage or have awareness of implementing green accounting in the company? In its regulation, the Ministry of Industry has encouraged all mining companies to protect the environment in the production process. Industrial law number 3 of 2014 regulates green industry by underlining that green industry prioritises the use of resources more efficiently and sustainably, so that industrial development can be harmonised with the preservation of environmental functions and can provide benefits to society in the future. The results of this study from the many studies conducted by previous researchers are still not enough to have an impact on the awareness of industrial business actors to protect the environment in company operations.
The Influence of Village Apparatus Competence, Individual Morality and Internal Control System on Fraud Prevention in Village Fund Management Ayem, Sri; Pratiwi, Asih Fajar
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.v8i3.2678

Abstract

Villages are government organizational units that deal directly with communities with diverse background interests and needs and have a very important role. This research aims to analyze the influence of village apparatus competence, individual morality and internal control systems on preventing fraud in managing village funds. The sampling technique used in this research was purposive sampling, so that 135 samples were obtained using the questionnaire method. This research derives three hypotheses for each part of Village Apparatus Competency, Individual Morality, Internal Control Systems. The result of this research show that the competence of village officials has no effect on preventing fraud in managing village funds. The results of the hypothesis test show that the value of the village apparatus competency variable is significant. Individual morality has a positive effect on preventing fraud in village fund management. The internal control system has a positive effect on preventing fraud in village fund management.
The Influence of Regional Debt and Capital Expenditures on Financial Sustainability in Provincial Governments in Indonesia Cahyani, Annisa Dwi; Dewata, Evada; Mayasari, Riana
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.v8i3.2688

Abstract

Financial Sustainability fluctuates every year in every province in Indonesia during the 2019-2022 period, indicating an increase or decrease in the quality and quantity of public services provided to the community. This study aims to reveal that regional debt and capital expenditure have an effect on financial sustainability. The type of research conducted is associative research that applies quantitative methods, using secondary data sources and using panel data. The population in this study consists of 34 provinces in Indonesia, and the sampling method applied is saturated sampling. The research findings indicate that regional debt has a negative impact on financial sustainability, while capital expenditure has a positive effect on financial sustainability.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi, Mulyadi; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
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.v8i3.2693

Abstract

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.
The Effect of Fraud Pentagon on Earnings Management with Audit Committee as Moderating Variable Cahyani, Rossy Angga Mustika; Ardini, Lilis; Kurnia, Kurnia
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.v8i3.2698

Abstract

his study aimed to examine the effect of fraud pentagon, external pressure, financial targets, ineffective monitoring, change in auditor, change of directors, and a frequent number of CEO’s pictures on earnings management; with the audit committee as moderating variable. The population was State-Owned Enterprises that were listed on Indonesia Stock Exchange (IDX) during 2015-2019. The Sampling technique used purposive sampling with 12 State-Owned Enterprises as the sample. Furthermore, there were 2 models of analysis, i.e. multiple linear regression and Moderated Regression Analysis (MRA) in order to analyze the secondary data in form of companies’ financial statements; . As a result, it concluded that external pressure, financial target, and a frequent number of CEO’s pictures affected earnings management. However, ineffective monitoring, change in auditor, and change of directors did not affect earnings management. In contrast, the audit committee was able to moderate the effect of external pressure, financial targets, change of director, and a frequent number of CEO’s pictures on earnings management. On the other hand, the audit committee was not able to moderate the effect of ineffective monitoring and change in auditor on earnings management.
The Effect of Funding Decisions, Dividend Policy and Profitability on Firm Value with Good Corporate Governance as a Moderating Variable Haniah, Titi Hidayati Helmasari; Solihin, Solihin; Singawinata, Indra Pradana
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.v8i3.2699

Abstract

Businesses involved in real estate and property that have been listed on the Indonesia Stock Exchange between 2016 and 2023 will be the focus of this research. It will examine the relationship between business value and GCG, as well as the effects of funding decisions, dividend policy, and profitability. The method used in this research is quantitative method. A total of fifteen businesses served as the sample. Purposive sampling with path analysis using Smart PLS version 3 tools is the methodology adopted. Firm value is favorably and considerably affected by funding decisions, dividend policy, profitability, and GCG, according to this study. While dividend policy and profitability have a stronger influence on firm value, funding decisions have less of an effect when GCG is effective. Firms in the property and real estate industry would do well to prioritize raising profits if they want to increase their firm worth, according to the results of this study. Additionally, improving GCG practices is crucial for fostering long-term growth and advancing the company, ultimately yielding greater benefits in the future.

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