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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 Effect of Eco-Efficiency, Sustainability Reporting, and Dividend Policy on the Value of Mining Companies Listed on the Indonesian Stock Exchange Surianti, Meily; Nasier, Nazwa; Ratna; Gultom, Selfi Afriani
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.v9i3.2940

Abstract

Firm value reflects market confidence and long-term corporate sustainability, particularly in environmentally sensitive industries such as mining. This study aims to examine the effect of eco-efficiency, sustainability reporting, and dividend policy on the firm value of mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using secondary data from annual and sustainability reports, this study analyzes 56 observations from 14 companies selected through purposive sampling. Panel data regression analysis is employed to test the proposed relationships. The results indicate that eco-efficiency, sustainability reporting, and dividend policy have insignificant effects on firm value, with eco-efficiency and dividend policy exhibiting negative relationships. These findings suggest that sustainability practices and dividend decisions have not yet been fully perceived by the market as value-enhancing factors. Therefore, mining companies need to strengthen the quality of environmental initiatives, sustainability disclosures, and financial policies to enhance firm value.
The Role of Forensic Accounting and Investigative Auditing in Improving Fraud Detection: The Moderating Effect of Auditor Professionalism Umniyah, Munifatul; Umaimah, Umaimah
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.v9i3.2941

Abstract

This study aims to analyze the effect of forensic accounting and investigative auditing on fraud disclosure, as well as to examine the role of auditor professionalism as a moderating variable. The method used is quantitative with the Partial Least Square (PLS) approach through SmartPLS software. The sample in this study consists of internal and external auditors who have experience in handling fraud. The results of this study indicate that forensic accounting and investigative auditing have a positive and significant effect on fraud disclosure. However, auditor professionalism was not found to moderate the relationship between forensic accounting and investigative auditing and fraud disclosure. These findings indicate that auditors' technical competence in forensic accounting and investigative auditing already encompasses the elements of professionalism required in the fraud detection process. This study provides practical contributions in increasing the focus on developing the technical competence of auditors and expanding theoretical studies in the field of auditing and fraud prevention.
Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
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.v9i3.2943

Abstract

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.
The Effect of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Islamic Banks Registered with the OJK from 2021 to 2024 Satari, Nadila Rahma; Eliyanora, Eliyanora; Oliyan, Fitra
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.v9i3.2954

Abstract

Indonesia has great potential to develop the Islamic banking sector. However, the instability of profitability levels in recent years and competition with conventional banks remain the main challenges currently facing Islamic banking. To address these, Islamic banks need to create competitive advantages and ensure their operations align with Islamic principles. This study aims to analyze the influence of Intellectual Capital and the Islamic Performance Index on the Financial Performance of Islamic Banks registered with the OJK during the period 2021-2024. This study uses a quantitative research method and a population comprising all Sharia Commercial Banks registered with the OJK from 2021 to 2024. Data were collected through purposive sampling, resulting in the selection of 10 Sharia Commercial Banks and 35 observations, and analyzed using panel-data regression in Stata 17. The results show that Intellectual Capital positively affects Financial Performance. In contrast, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income vs Non-Islamic Income do not have a significant effect on Financial Performance.
The Influence of Corporate Governance, Investment Opportunity Set, and Company Growth on Company Value Apryany, Andiny; Dalimunthe, Ibram Pinondang
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.v9i3.2962

Abstract

Indonesia's economic progress, as reflected in the growth of the capital market, has triggered fierce competition among companies to increase their value in an effort to maximize investor welfare. This study aims to analyze and prove the effect of corporate governance (ACGS), investment opportunity set (MVBVA), and company growth (Growth Asset) on company value (PBV). This study explains the factors that influence company value in the non-cyclical consumer sector and can be used as a reference for management and investors in making strategic decisions to increase company value. The research population consists of non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research sample was determined using purposive sampling with specific criteria, resulting in 69 companies that met the requirements for the research sample. The results show that corporate governance does not affect company value, while investment opportunity set and company growth do affect company value.
Implementation Accountancy Environment in Perspective Company Size, Standard Environmental Accounting and Management Environment Ladewi, Yuhanis; Putri, Afifah Mulya; Mizan; Junaidi
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.v9i3.2965

Abstract

This study aims to find out and analyze the influence of Company Size, Environmental PSAK, and Environmental Management on the Implementation of Environmental Accounting in Mining Companies in Tanjung Enim. The types of research used are descriptive and associative research. The variables used in this study include company size, environmental PSAK, environmental management, and the application of environmental accounting. The sample used was purposive sampling, consisting of 4 companies and 45 respondents. The data used includes primary and secondary data. The data collection technique uses questionnaire techniques, data testing with validity and reliability tests. The data analysis techniques used are descriptive and inferential statistics. The results of the study based on respondents' answers showed that all variables were valid and reliable.  The multiple linear regression test shows that every increase in company size, environmental PSAK, and environmental management by 1 unit will increase the application of environmental accounting. The results of the t-test calculation showed that the environmental financial accounting standard statement (PSAK) did not have a significant effect on the implementation of environmental accounting, while the size of the company and environmental management had an effect on the implementation of environmental accounting.
The Effect of Capital Structure, Sales Growth and Company Size on Financial Stability in Food & Beverage Subsector Companies Listed on The Idx for the 2022-2024 Period Natasya, Putri; Anita, Nur
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.v9i3.2979

Abstract

This study aims to analyze the effect of capital structure, sales growth, and firm size on financial stability in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative approach using secondary data from audited financial statements of 34 companies, resulting in 102 observations selected through purposive sampling. Capital structure is proxied by the Debt to Equity Ratio (DER), sales growth is measured by the percentage change in net sales, firm size is measured using the natural logarithm of total assets, and financial stability is measured using the Current Ratio (CR). The data are analyzed using multiple linear regression. The results indicate that capital structure has no significant effect on financial stability, while sales growth and firm size have a positive and significant effect. Furthermore, the simultaneous test shows that capital structure, sales growth, and firm size jointly have a significant effect on financial stability. From a theoretical perspective, this study provides empirical evidence that internal growth factors and firm scale play a more dominant role in maintaining financial stability than capital structure in the food and beverage subsector. From a practical perspective, the findings offer insights for managers and investors to focus on sustainable sales growth and optimal asset management to strengthen firms’ financial stability.
The Influence of Fraud Triangle Elements on Indications of Financial Statement Fraud in Non-Financial State-Owned Enterprises in Indonesia During the 2021–2024 Period Rizaya, Agung; Nurhazana
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.v9i3.2980

Abstract

This study examines the influence of Fraud Triangle elements pressure, opportunity, and rationalization on indications of financial statement fraud in non-financial State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Financial statement fraud is proxied by discretionary accruals (DACC), while pressure, opportunity, and rationalization are measured using return on assets (ROA), total asset change (ACHANGE), leverage (LEV), proportion of independent commissioners (BDOUT), receivables to sales ratio (REC), and audit opinion (AO). Using secondary data from 80 firm-year observations of audited financial statements, this study applies multiple linear regression analysis. The results indicate that pressure variables (ROA, ACHANGE, and LEV) and rationalization (AO) have a significant effect on DACC, whereas opportunity variables (BDOUT and REC) show no significant effect. Simultaneously, all variables significantly influence indications of financial statement fraud. This study contributes theoretically by reinforcing the relevance of the Fraud Triangle framework in explaining fraud risk within non-financial SOEs, and practically by providing insights for auditors, regulators, and SOE management to strengthen fraud risk assessment and internal control mechanisms.
Bank Syariah Indonesia's Strategy in Maintaining the Loyalty of Priority Customers at CV Fawas Jaya Ritonga, Aprilia Amanda; Yanti, Nursantri; Inayah, Nurul
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.v9i3.2983

Abstract

This study aims to explore the strategies implemented by Bank Syariah Indonesia (BSI) in maintaining the loyalty of its priority corporate customers, focusing on a case study of CV. Fawas Jaya as one of BSI’s key business clients. The research is grounded in the significance of retaining high-value clients, particularly in the Islamic banking sector, which emphasizes justice, trust, and value-based service. This study employs a qualitative descriptive approach using a case study method. Data were collected through in-depth interviews, observations, and documentation involving both BSI and CV. Fawas Jaya. The findings reveal that BSI employs several service strategies including the provision of dedicated relationship managers (RMs), ease of access to exclusive services, tailored Sharia-compliant financial products, and proactive communication aimed at building long-term partnerships. The main factors influencing CV. Fawas Jaya’s loyalty include trust in Sharia principles, satisfaction with services, and strong interpersonal communication. Despite facing challenges such as limited human resources and occasional technical issues, BSI continues to innovate to improve service effectiveness. This study concludes that BSI’s strategic efforts have been generally effective in maintaining the loyalty of its priority corporate clients.

Page 55 of 55 | Total Record : 549

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