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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 Qualitative Study on the Use of Managerial Accounting Information in Resource Allocation Decision-Making in Hotels Leonandri, Dino Gustaf; Erpurini, Wala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2731

Abstract

This qualitative study explores the use of managerial accounting information in resource allocation decision-making within the hotel industry. The research aims to understand how hotel managers utilize accounting data to make strategic decisions regarding limited resources like staff, budget, and operational assets. Conducted through in-depth interviews with key decision-makers in various hotels, the findings reveal that managerial accounting information—cost analysis, budget forecasts, and performance reports—plays a crucial role in optimizing resource allocation and enhancing efficiency. Additionally, the study identifies challenges such as data accuracy, time constraints, and integrating accounting insights into daily operations. This research deepens understanding of the intersection between accounting practices and operational management in hospitality, offering practical insights for improving resource management and decision-making.
The Influence of Organizational Culture, Organizational Structure, and Information Technology on Managerial Performance Adrian, Muhamad Iqbal; Ikram, Syafrizal
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2754

Abstract

Managerial performance is defined as one of the important factors in a company, because increasing managerial performance is expected to improve company performance. Managerial performance obtained by managers is also a factor that can be used to increase company effectiveness, managerial performance shows management's ability to carry out management functions which are business activities, which of course always involve decision making. This research aims to determine the influence of organizational culture, organizational structure and information technology on managerial performance. The type of data used in this research is primary data obtained from respondents' answers to a questionnaire submitted to winaya mukti university in bandung. the analytical method used is multiple linear regression analysis. data processing was carried out using spss version 22 for windows software with the spearman rank correlation analysis method. the research results show that organizational culture influences managerial performance, organizational structure influences managerial performance and information technology influences managerial performance.
The Influence of Management Accounting Information System Characteristics and Organizational Culture on Managerial Performance Nuraliaty, Ayke; Astuti, Ayi; Febrianti, Putri Dwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2771

Abstract

Management accounting information system (MAIS) is an information system used to meet managerial objectives by processing input into output that can be used by decision makers as a source of information. In today’s dynamic and complex organizational environment, especially in public sector institutions such as UPTD Sarana Prasarana Ciwidey, there is a growing demand for accurate, relevant, and timely information to support effective decision-making. However, many institutions still face challenges in optimizing the utilization of management accounting information systems, which may affect the quality of managerial performance. Furthermore, the organizational culture within public institutions often influences how information is interpreted and utilized by managers. This study aims to determine the effect of management accounting information system characteristics and organizational culture on managerial performance at UPTD Sarana Prasarana Ciwidey. This type of research is descriptive verification with a proportional stratified random sampling method. Data collection was carried out by distributing questionnaires to 33 respondents. The data analysis technique used statistical modeling with SmartPLS version 4.1.0.3. The results of the study indicate that the characteristics of the management accounting information system have a significant effect on managerial performance at UPTD Sarana Prasarana Ciwidey, and organizational culture also has a positive effect on managerial performance.
Environmental Transparency and Financial Success: The Mediating Influence of Carbon Emission Reporting Bone, Esra Eban; Rahmadhani, Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2778

Abstract

This research aims to analyze the mediating role of carbon emission disclosure (CED) in the relationship between carbon performance (CP), green product innovation (GPI), environmental costs (EC), and the percentage of women directors (WBD) on green financial performance (FP). Using data from 66 energy sector companies listed on IDX-IC during 2021–2023, the study employs PLS-SEM path analysis to test its hypotheses. Results reveal that GPI, EC, and WBD positively impact FP, while CP does not. Similarly, CED is influenced by CP, GPI, and EC but not by WBD. The mediation test yields three key findings: first, WBD directly affects FP; second, CED partially mediates the relationships between GPI and FP, as well as EC and FP; third, CED fully mediates the link between CP and FP. The study underscores the significance of CED as a mediator, particularly in connecting CP with FP, highlighting environmental transparency as an effective strategy. Furthermore, the findings demonstrate that GPI and EC management directly enhance FP, while gender diversity on boards significantly drives green financial outcomes. Transparent CED compels companies to be more accountable for their environmental impacts, fostering improved environmental practices and financial performance through enhanced accountability.
Accounting Information System and Effective Leadership to Improve Employee Performance Sari, Nur Zeina Maya; Johan, Ahmad; Pramiarsih, Euis Eka
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2779

Abstract

Accounting information system and effective leadership already implemented and running with good can increase performance employees at Inspectorate general office regency Bandung. Method research used that is descriptive and verifiable with approach quantitative. Population in study This is all staff of Inspectorate general office which consists of on employee department accounting. Probability sampling techniques with use random sampling so that amount sample in study This determined a total of 33 data sources were obtained originate from distribution questionnaire. Data in study This is primary data using questionnaire. Research this also uses method analysis descriptive and verifiable as well as approach processed quantitative in a way structured use SEM-PLS. Results from study This show that 1) Success system information accounting is very high 2) Success System Information Accountancy influential to performance employees 3 ) Effective leadership in category enough height and 4) Leadership influential to performance.
Would Happiness Be Able to Mediate CSR to Increase Corporate Performance? Amdanata, Donal Devi; Herawati, Yesi; Dewi, Nurrahma; Annisava, Aulia Rani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2786

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company performance and the role of the happiness index as a mediating variable. The happiness index has become a measure of well-being. Happiness is something abstract and qualitative but is starting to be used as a measuring tool. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using a purposive sampling method involving 24 companies. Data was obtained from the company's financial statements, the World Happiness Report publication, and the Indonesian Statistics. Quantitative data analysis was carried out using the SmartPLS program. The results showed that CSR has no significant effect on company performance or the happiness index, while the happiness index has a significant effect on company performance. However, the happiness index does not mediate the relationship between CSR and corporate performance.
The Meaning of Profit and Loss for Tobacco Farmers Cempaka, Putri; Ridhawati, Rini; Husnaini, Wahidatul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2791

Abstract

This study aims to reveal the meaning of profit and loss for tobacco farmers in the East Sakra subdistrict, East Lombok Regency. An interpretive paradigm with a phenomenological approach as the research method. The data collection involves passive participatory observation, in-depth interviews, and documentation of five informants from three villages who are tobacco farmers with more than ten years of experience, specific types of tobacco cultivation, and land ownership or lease. The results showed that profit is interpreted as the value of honesty when it can, a blessing, and business sustainability. At the same time, there is a loss of understanding of usefulness, sincerity, and adaptation through asset strategies, savings, or loans. As for production costs and income, farmers see profit as harvest satisfaction and business continuity, while losses drive efficiency and strategy evaluation. From an accounting perspective, farmers keep minimal records, using a cash-based approach that ignores depreciation, labour, and indirect costs. This study reveals that tobacco farmers perceive profit and loss beyond financial gain, emphasizing inner satisfaction, spiritual happiness, and social values, contrasting with conventional accounting concepts.
Digital Transformation in Accounting: Cloud-Based AIS, Management Support, and Financial Information Quality in Retail Michael, Michael; Ariani, Yovita; Widjaja, William
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2795

Abstract

This research departs from the low adoption of cloud-based accounting information systems in the Indonesian retail industry due to the lack of support from top management, even though this technology has proven to enhance the effectiveness of financial information. This study analyzes the influence of Cloud-based Accounting Information Systems (AIS) and top management support on the effectiveness of AIS and its impact on the quality and usefulness of financial information in Indonesian retail companies. Using a quantitative approach with a survey method, data was collected from 153 retail employees in Jakarta through questionnaires. The analysis was carried out using SEM-PLS with SMARTPLS software. The results showed that cloud-based AIS and top management support positively affect AIS effectiveness. Furthermore, AIS effectiveness improves the quality of financial information, which impacts the usefulness of financial information in decision-making. Theoretically, this study emphasizes the role of cloud technology and leadership in the effectiveness of accounting systems. As a practical implication, retail companies are advised to adopt cloud technology and strengthen management support to improve operational efficiency and financial transparency.
The Effect of Company Size on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange Barus, Irene Sukma Lestari; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2796

Abstract

This is study aims to determine how the influence of company valuation on the development of profit in manufacturing companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange period 2015-2019. The research method used in this study is a quantitative method. Where sampling techniques using purposive sampling method.The number of tests in this subject was measured against 23 manufacturing companies in the consumer goods industry division listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. While the testing strategy used in this study is repeated testing of company data at a significance level of 5%. Program used in analyzing data using Program Eviews 12. Based on the results of the study showed that the value of the Company (X) has an effect on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. While simultaneously showing that the value of the company and the value of the company has an effect on profit growth in manufacturing companies in the consumer goods industry segment listed on the Indonesia Stock Exchange for the period 2015-2019.
Educational Data Mining in Accounting: Market Segmentation Strategy for Financial Management of New Student Admissions paramitha, diky; Nugraheni, Novita
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2799

Abstract

In higher education, effective financial management is a key factor in ensuring institutional sustainability, including at Universitas Terbuka. One of the main challenges in financial management is the ability to accurately analyze and predict new student enrollment. This study applies an Educational Data Mining (EDM) approach in accounting to develop market segmentation strategies that enhance financial management efficiency at Universitas Terbuka. The methods used include Growth Ratio and Naïve Bayes Classifier (NBC), utilizing data obtained from the national Senior High School database managed by the Indonesian Ministry of Education, Culture, Research, and Technology. The analysis results indicate that with the application of Growth Ratio calculations, the national SLTA graduate absorption rate is projected to increase by 1.2% annually. Based on this trend, the projected absorption rate of SLTA graduates into Universitas Terbuka is expected to grow to 7.2% in 2024, 8.4% in 2025, and 9.6% in 2026. These findings reflect a positive growth trend in new student enrollment, providing a strategic basis for Universitas Terbuka in making data-driven financial and resource management decisions. Thus, the implementation of Educational Data Mining techniques has the potential to be an innovative solution for supporting data-driven financial planning in higher education.

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