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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 Effect of Tax Planning and Profitability on Company Value with Good Corporate Governance as a Moderating Variable Suyanto; Emilia, Risty; Pratama, Yhoga Heru; Putri, Fuadhillah Kirana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2920

Abstract

This research aims to investigate the impact of Tax Planning and Profitability on a company's value, with Good Corporate Governance (GCG) serving as a moderating factor. The purpose of this investigation is to gain insight into how tax regulations and profitability impact corporate value, along with the contribution of effective governance in managing this relationship. By employing quantitative techniques, the study analyzes secondary information from 61 manufacturing firms registered on the Indonesia Stock Exchange (IDX) from 2019 to 2023, utilizing various methods, including linear regression and moderated regression analysis (MRA). The findings reveal that Tax Planning positively and significantly affects a company's value. However, there is a lack of evidence suggesting that profitability has a considerable effect on corporate worth. Furthermore, GCG has a significant negative moderating effect on the relationship between tax planning and company value, indicating that the positive effects of tax planning might be diminished. On the other hand, GCG shows a substantial positive impact on the relationship between a firm's value and profitability. This research concludes that while Tax Planning is vital for enhancing company value, the application of GCG may influence this relationship.
Capital Structure and Its Effects on Firm Performance and Value: Evidence from Non-Financial Firms in Southeast Asia Lestari, Ayu; Ichsanti, Novinda Kurnia; Ningsih, Sri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2921

Abstract

This research investigates the impact of capital structure on the performance and value of non-financial firms listed in Southeast Asia. Capital structure is represented by the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR), while performance and value are evaluated through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. By utilizing secondary data sourced from the OSIRIS database covering the period from 2019 to 2023, the study employs panel data regression methods to analyze the proposed relationships. The findings reveal that DER significantly negatively affects ROA, suggesting that high levels of debt may impair asset efficiency. Conversely, DER does not have a significant effect on ROE or Tobin’s Q. On the other hand, DAR exhibits a positive and significant correlation with ROE, indicating that leverage can be advantageous when managed properly, although its impact on ROA and firm value is not statistically significant.
The Impact of ESG (Environmental, Social, Governance) Disclosure on Company Value with Audit Quality as a Moderating Variable Raflesiana, Widhea Putri; Usman, Berto; Santi, Fitri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2923

Abstract

The purpose of this study is to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on company value and to demonstrate the role of audit quality in moderating this impact. This study applies a quantitative approach. The population in this study includes all companies in the financial sector listed on the Indonesia Stock Exchange, while the sample consists of financial companies that regularly publish annual reports and sustainability reports between 2021 and 2023. This study applies panel data regression analysis, which combines two types of data, namely time series and cross-section, and applies Random-Effect Model (REM) analysis. The findings of this study indicate that ESG disclosure has a positive effect on company value, but individually, environmental disclosure has no effect, social disclosure has a significant positive effect, and governance disclosure has no effect, and audit quality moderation has no effect on ESG disclosure on company value.
Systematic Literature Review of Entrepreneurial Orientation, Financial Literacy, Good Governance, and Digital Leadership in the Context of Organizational Performance Suherman, Acep; Agoes, Sukrisno; Ahmar, Nurmala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2924

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to analyze the development of research related to entrepreneurial orientation, financial literacy, good governance, and digital leadership in the context of organizational performance during the period 2019–2024. The research method used is descriptive qualitative, involving the collection and analysis of 45 selected journals from databases such as Google Scholar, Scopus, and accredited journal websites. Key findings reveal that the four variables (entrepreneurial orientation, financial literacy, good governance, digital leadership) interact and significantly influence organizational performance, both directly and indirectly through mediation and moderation mechanisms. Furthermore, this study identifies that these themes remain relevant and widely researched, particularly in the contexts of education, MSMEs, and the public sector. Practical implications of this research emphasize the importance of implementing good governance principles, enhancing financial literacy, strengthening entrepreneurial orientation, and developing digital leadership to achieve superior and sustainable organizational performance This study successfully synthesizes and confirms the existence of dynamic and mutually reinforcing interactions among entrepreneurial orientation, financial literacy, good governance, and digital leadership in driving organizational performance. Furthermore, this article serves as a research roadmap for academics and practitioners seeking to understand the latest dynamics in the fields of digital leadership, governance, entrepreneurship, and financial literacy.
How Capital Structure and GCG (Good Corporate Governance) Shape Firm Value: Evidence from Property Firms) Aisyah, Siti; Purwanto, Agus
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2926

Abstract

This study investigates the influence of capital structure, profitability, and good corporate governance on firm value in the Indonesian property, real estate, and construction sectors. The research aims to provide empirical evidence on how financing decisions, financial performance, and governance mechanisms affect firm value in a post-pandemic period when the sector faces significant challenges. The study used purposive sampling to select 57 firms listed on the Indonesia Stock Exchange during 2021–2023. Multiple linear regression analysis was applied to examine the relationship between the variables. The findings reveal that capital structure, measured by the debt-to-equity ratio, has a significant positive effect on firm value, while profitability, measured by return on assets, does not influence firm value. In contrast, the presence of independent commissioners as a proxy for good corporate governance significantly enhances firm value. Compared to previous studies, the results show a divergence in the role of profitability, suggesting that investor valuation is not always aligned with accounting performance indicators. The study highlights the importance of governance structures and optimal financing decisions in maintaining firm value during periods of economic uncertainty. The research concludes that future studies should incorporate additional variables such as firm size or dividend policy and apply more advanced analytical methods to provide deeper insights.
Digital Transformation: A Solution for Accounting Recording at Kampoeng Tenun Alor MSME in Kupang City Pah, Viany Cecilia; Pane, Ayu Sartika
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2929

Abstract

Reliable accounting information is essential for Micro, Small, and Medium Enterprises (MSMEs) as it forms the basis for decision-making and business management. It supports activities such as business expansion, pricing, and performance evaluation. However, most MSMEs in Kupang City do not maintain proper accounting records due to limited knowledge, a small customer base, and the perception that small-scale businesses do not require structured accounting.This study aims to improve MSMEs’ understanding and ability to conduct proper accounting through digital recording systems. The selected research subject is Kampoeng Tenun Alor (KTeA), a local weaving MSME in Kupang. The study uses the Participatory Action Research (PAR) method, starting with identifying research problems faced by KTeA MSMEs, collecting information from KTeA Business Actors to answer the research questions, analyzing and interpreting the information provided by KTeA MSMEs, and providing a solution to participants: a Financial Reporting application for KTeA MSMEs.The research results show that after five testing phases, each software function effectively met KTeA’s operational needs. Thus, the application can assist in daily operations and generate financial reports. Future research is expected to design more advanced, computer-assisted accounting techniques and synchronize them with broader accounting systems.
Accounting for the Green Economy: Integration of Biological Asset Accounting and Green Accounting Practices in Horticultural SMEs in Sikka Regency Mitan, Wilhelmina; Noeng, Amanda Yecci
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2931

Abstract

This study aims to evaluate gaps in biological asset and environmental accounting practices in horticultural SMEs in Sikka Regency and to develop an integration model suitable for these SMEs' characteristics. This study uses a mixed-methods approach, combining qualitative analysis through in-depth interviews and documentation with quantitative analysis to measure the gaps between existing practices and applicable accounting standards. The research results indicate that most SMEs have not adopted PSAK 69 standards on the recognition and measurement of biological assets, and that they lack environmental cost recording in their financial statements. Based on these findings, this study develops an integrated model of biological asset accounting and environmental accounting, which is expected to enhance transparency and accountability and support the principles of a green economy in SME practices. This model is expected to help SMEs produce more accurate, relevant, and sustainable financial statements, thereby supporting environmentally friendly strategic decision-making.
Strategic Performance Measurement of MSMEs Based on ESG in Sudajaya Girang Village Indrawan, Andri; Eriswanto, Elan; Himawan, Irfan Sophan; Rahmadini, Salva Aulia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2935

Abstract

This study aims to analyze the measurement of strategic performance of Micro, Small, and Medium Enterprises (MSMEs) using the Environmental, Social, and Governance (ESG) approach in Sudajaya Girang Village, Sukabumi Regency. MSMEs play a vital role in driving local economic growth, creating employment opportunities, and improving community welfare. However, performance measurement systems of MSMEs have largely focused on financial aspects, while sustainability dimensions have received less attention. The implementation of the ESG framework is expected to provide a more comprehensive perspective in assessing MSMEs’ performance, covering environmental responsibility, social contribution, and good governance practices. This study employs a descriptive-qualitative approach with a case study of MSMEs in Sudajaya Girang Village. Data were collected through interviews, observations, and document analysis, and analyzed using data reduction, presentation, and conclusion drawing techniques. The findings indicate that the level of understanding of ESG principles among MSME actors is varied, with implementation mostly concentrated on social and governance aspects, while environmental considerations remain limited. By applying ESG-based measurement, this study proposes a more inclusive strategic performance evaluation framework, which can serve as a guideline for developing sustainability-oriented MSMEs and supporting the achievement of the Sustainable Development Goals (SDGs).
Conversion of the Belis Benjer Tradition into Financial Statements as a Form of Economic and Cultural Value in the Customary Law of Lusitada Village Jaeng, Wihelmina Maryetha Yulia; Tunya, Maria Grasella; Meka, Kornelius Yoseph Paga
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2938

Abstract

This study analyses the belis benjer tradition in Lusitada Village, Sikka Regency, as a form of economic and cultural value within customary law. The belis tradition, which involves the exchange of goods and animals between men and women in customary marriages, is transformed into financial statements to understand the economic aspects of this tradition. The purpose of the study is to convert the Belis Benjer tradition into a financial statement format that can provide the people of Lusitada Village with an understanding of the values and culture inherent in customary law, while also preserving the local culture. The method employed is a Mixed-Methods Approach with a sequential exploratory design, comprising four stages: collection and analysis of qualitative data, identification of features for testing, quantitative testing of the designed features, and interpretation of the test results. The research results indicate that the conversion of the belis benjer tradition into financial statements shows higher profits for women than for men; however, culturally, belis serves as a recognition of women's dignity and reinforcement of family relationships. This research is expected to provide useful information for the preservation of the belis tradition in Lusitada Village as well as for customary management policies that are more in line with local customary law.
Optimizing Financial Distress Prediction Models in Digital Startups Using Generative Adversarial Networks (GANs) for Financial Data Augmentation Antasari, Novira Dian; Kurniawan, Esa
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2939

Abstract

Digital startups are highly vulnerable to financial distress due to limited historical financial data and imbalanced datasets between healthy and distressed firms. These challenges reduce the accuracy of existing prediction models, hindering early risk detection for investors and policymakers. This study aims to optimize financial distress prediction in Indonesian digital startups by applying Generative Adversarial Networks (GANs) for financial data augmentation. GANs are used to generate synthetic financial data that replicate real-world distributions, particularly for the minority class, to balance the dataset. A quantitative experimental design was employed, comparing baseline and GAN-augmented models trained on financial ratios such as ROA, ROE, and DER. The results show that the GAN-augmented model achieved higher accuracy (92%), precision (91%), recall (88%), and F1-score (90%) compared to the baseline model. These findings confirm that GAN-based augmentation enhances model robustness and prediction reliability under limited data conditions. The study contributes to financial distress prediction literature by integrating deep learning with synthetic data generation, offering a practical tool for early detection of financial instability in digital startups and supporting data-driven risk management in Indonesia’s digital economy.

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