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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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How Does the Use of Accounting Information Systems and Internal Control Affect Employee Performance? A Moderation Analysis of Work Motivation Aldona, Iqlima Febriyanti; Almaidah, Siti
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.v9i1.2801

Abstract

This study investigates how accounting information systems (AIS) and internal control systems affect employee performance. Work motivation is used as a moderating variable. Accounting information systems are very important for companies, especially in the era of globalization and increasingly rapid technology. In the era of globalization and rapid technological development, companies including Savings and Loan Cooperatives in Surakarta face challenges in improving employee performance in order to remain competitive. For this reason, an effective and efficient accounting information system (AIS) and a strong internal control system are needed, because both are believed to help in decision making, supervision, and work planning. However, the effectiveness of these two systems in improving employee performance cannot be separated from the work motivation possessed by individuals. In other words, the level of work motivation is an important key in strengthening the influence of AIS and internal control on employee performance. Information such as orders, sales, and payments are recorded in this system, which is needed by managers and employees for control and planning. Good performance can be seen from an increase in employee quality and productivity, and a decrease in absenteeism. A good accounting information system helps decision-making and satisfies users. Quality internal controls increase productivity and protect company assets. Employee motivation also affects performance, and perceived needs are important for motivation. This research focused on Surakarta City Savings and Loan Cooperative. Quantitative methods were used to collect primary data from a survey conducted on 100 employees working in various positions in the company. The results showed that the desire to work increases according to the two independent variables and employee performance, or the process the greater the work motivation, the greater the performance of workers affected by internal control and AIS. This research shows that a strict internal control system and proper use of accounting information technology are essential to increase employee productivity.
The Influence of Digital Banking Through Self-Service Technology on Customer Satisfaction of Indonesian Islamic Banks Salsabila, Tasya; Daulay, Aqwa Naser; Syarvina, Wahyu
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.v9i1.2803

Abstract

Self-service technology (SST), including automated teller machines (ATMs), mobile banking services, and online banking, has made digital banking a popular trend that enhances the effectiveness and convenience of financial transactions. This study aims to determine how digital banking using SST affects customer satisfaction at Bank Syariah Indonesia, specifically among UIN SU Islamic banking students. The research adopts a quantitative methodology, involving a sample of 90 respondents from UIN SU. Data was gathered by distributing questionnaires via the WhatsApp application. The data analysis was performed using SmartPLS Version 4.0 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated that digital banking has a positive and significant impact on customer satisfaction at Bank Syariah Indonesia, particularly among UIN SU students. Furthermore, digital banking also positively and significantly influences the implementation of Self-Service Technology (SST) in banking, which in turn positively and significantly affects customer satisfaction.
Implementation of PSAK No. 14 On Production Support Inventory: A Case Study of Cost Control at PT SINAR HALOMOAN Martua Hsb, Rahmat; Syafina, Laylan; Nasution, Yenni Samri Juliati
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.v9i1.2804

Abstract

This study aims to explain the implementation of Financial Accounting Standards Statement (PSAK) No. 14 on Inventory in the context of cost control in production support activities at PT Sinar Halomoan. PSAK No. 14 regulates the accounting treatment of inventory, including recognition, measurement, recording, and presentation in financial statements. This study uses a qualitative descriptive approach with a case study method, where data is collected through in-depth interviews, internal company documentation, and direct observation of the production process and inventory recording. The results of the study indicate that PT Sinar Halomoan has implemented PSAK No. 14 in recording raw material and work-in-process inventory, but there are still several obstacles in real-time recording and cost control due to limitations of the accounting information system. The implementation of PSAK No. 14 has consistently been proven to be able to increase the efficiency of production cost control, especially through improvements in calculating Cost of Goods Sold and controlling inventory depreciation and loss. Recommendations for this study include improving the integration of training and employee information systems so that accounting standards can be applied optimally throughout the production line.
Determinants of Digital Accounting Software Adoption Among Accounting Students: An Empirical Investigation Using the UTAUT Prawita, Audithya; Maulana, Agus
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.v9i1.2806

Abstract

The implementation of digital accounting software based on cloud accounting is increasing globally, including in Indonesia. Therefore, accounting students, as future professional accountants, must be highly proficient in operating digital accounting software. Despite the growing prevalence of digital tools, students’ readiness to embrace digital accounting software remains uncertain. This study aims to examine the factors influencing student’s acceptance of digital accounting software. The research was conducted on 147 accounting students from five major islands in Indonesia using a quantitative approach, analyzed through SmartPLS 3.0. The findings indicate that the primary factors influencing student’s adoption of digital accounting software are performance expectancy, social influence, and facilitating conditions. In contrast, effort expectancy does not significantly impact accounting student’s acceptance of digital accounting software. This research offers valuable insights for universities to optimize the integration of digital accounting software into their curriculum by addressing key factors such as performance expectancy, social influence, and facilitating conditions that significantly influence student adoption.
Effect of Green Accounting and CSR Disclosure on Financial Performance, Moderated by Institutional Ownership Surahmat, Surahmat; Sailendra, Sailendra; Mulyadi, JMV
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.v9i1.2807

Abstract

Financial performance is a description of the company's financial condition in a certain period that shows the company's ability to manage its resources. This study aims to analyze the effect of green accounting and CSR disclosure on financial performance, moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023. Financial performance projected by Return on assets (ROA). This test uses 50 samples of company data using purposive sampling method. Data analysis method using multiple linear regression. The results showed that green accounting which is proxied with Public Disclosure Program for Environmental Compliance (PROPER) predicate has a negative and significant effect on financial performance. CSR disclosure has a positive effect on financial performance. Institutional ownership moderates the influence of green accounting on financial performance and a negative moderator in the relationship between CSR disclosure and financial performance.
Islamicity Performance Index in Measuring the Financial Performance of Indonesian Islamic Banks Safitri, Novita; Imsar, Imsar; Syakir, Ahmad
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.v9i1.2810

Abstract

The rapid growth of Islamic banking makes it necessary to measure the performance of Islamic banks using Islamic values as the basis. One method that can be used to evaluate the performance of Indonesian Islamic banks is the Islamicity Performance Index (IPI) method. This study aims to measure the financial performance of Indonesian Islamic Banks. This research design uses a quantitative descriptive approach. The data used in this study is the ratio of profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic income vs non Islamic income ratio, Islamic investment vs Non- Islamic investment Ratio taken from the annual financial statements of Bank Syariah Indonesia Syariah in 2021-2024. The results of this study indicate that the performance of Bank Syariah Indonesia has not met all sharia standards. Of the 5 IPI ratios used, only 3 ratios consistently meet sharia criteria, namely the profit sharing ratio, Islamic investment vs. Non- Islamic investment ratio and Islamic income vs. Non- Islamic income ratio. While 2 ratios namely Equitable Distribution Ratio (EDR) and Zakat Performance Ratio (ZPR) do not meet the sharia criteria of IPI because there are still elements that are not in accordance with sharia principles.
The Effect of Balancing Funds and Tobacco Excise Revenue Sharing Funds (DBH CHT) on Regional Expenditure Budget in West Nusa Tenggara Province Aulia Manda, Sevtira; Wadi, Ikhwan
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.v9i1.2812

Abstract

The purpose of this study is to analyze the effect of balancing funds and tobacco excise revenue sharing funds (DBH CHT). The method in this study uses a quantitative research method. The sample of this study was 10 regencies/cities in West Nusa Tenggara, by analyzing the regional revenue and expenditure budget for the 2020-2024 period. The analysis in this study is Partial Least Square (PLS). The results of the study indicate that balancing funds have an influence and are significant to the regional government spending budget. tobacco excise revenue sharing funds (DBH CHT) do not have an influence and are significant to the regional government spending budget. The Balancing Fund and Tobacco Excise Revenue Sharing Fund (DBH CHT) play an important role in supporting the Regional Budget (APBD). The Balancing Fund aims to reduce the fiscal gap between the central and regional governments, while DBH CHT specifically assists regions in financing strategic sectors such as health, law enforcement, and public welfare, especially those related to the tobacco industry. The presence of these funds strengthens regional fiscal capacity, encourages equitable development, and improves the quality of public services at the regional level.
Ratio Analysis of the Degree of Decentralization, Regional Financial Independence, Regional Financial Dependence, Effectiveness in the City of Medan Local Own-Source Revenue Khairi, Ilham; Nasution, Yenni Samri Juliati; Rahmani, Nur Ahmadi Bi
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.v9i1.2814

Abstract

This research aims to analyze the degree of decentralization ratio, independence ratio, dependency ratio, and effectiveness ratio in local revenue Local Own-source Revenue reports in order to increase the financial independence of the Medan City Government during the 2021-2023 period. The type of analysis method used is quantitative analysis with a descriptive approach to Medan City PAD data during that period. The research results show that the degree of concentration for independence and effectiveness of Medan City's PAD has increased gradually from 2021 to 2023. However, the dependency ratio still shows quite high numbers, indicating that dependence on external sources of income is still a challenge. The implication of these findings is the need for further efforts to increase the financial independence of the Medan City Government by reducing dependence on external sources of income and increasing the efficiency of local revenue management.
The Influence of Transparency and Accountability on the Financial Management of Village-Owned Enterprises (BUMDes) in Suralaga Subdistric Lestari, Tika Fuji; Sulkiah, Sulkiah
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.v9i1.2816

Abstract

This study aims to analyze the influence of transparency and accountability on the financial management of Village-Owned Enterprises (BUMDes) in the Suralaga Sub-District. This means that the researcher seeks to determine the extent to which transparency and accountability affect the quality of financial management carried out by BUMDes administrators.The research method used is quantitative, which refers to an approach that emphasizes objective measurement of social phenomena through numerical data and statistical analysis.The data collection technique used in this study is a questionnaire, which serves to obtain primary data from respondents, namely BUMDes managers in the Suralaga Sub-District. The collected data were analyzed using multiple linear regression and Partial Least Squares-Structural Equation Modeling (PLS-SEM) through the SmartPLS software.The results of this study indicate that transparency does not affect the financial management of BUMDes in Suralaga District unless it is accompanied by adequate access and human resource capacity. In contrast, accountability has a significant effect on the financial management of BUMDes in the same area. Good accountability ensures that every use of funds, assets, and activities is properly reported and can be accounted for to both the public and the government.Transparency is defined as public access to data or information, along with clarity regarding government rules and services. Accountability refers to the obligation to report and be answerable for an institution’s achievements or failures in fulfilling its predetermined vision and goals
The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance Astuti, Puji; Rapina, Rapina; Meythi, Meythi; Joni, Joni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2792

Abstract

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.

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