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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 569 Documents
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Determinants of Audit Quality: Empirical Evidence of Auditor Reputation, Audit Committee, Audit Fee, and Firm Sizes in Indonesian Financial Institutions (2020-2024) Fitriyana, Saodah Dhona; Inayati, Nur Isna; Amir, Amir; Setyadi, Edi Joko
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2989

Abstract

This study looks at how auditor reputation, audit committee involvement, audit fee, and firm size affect audit quality in financial institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study uses a quantitative method with secondary data obtained through the purposive sampling technique, resulting in 185 samples. The findings show that auditor reputation and audit fees do not have a meaningful impact on audit quality. On the other hand, audit committees and larger company sizes are linked to lower audit quality, suggesting that having an audit committee or being a bigger company doesn’t automatically mean better audit oversight. These results highlight the importance of improving corporate governance and making sure that the supervisory role is effective to enhance audit quality in the financial industry.
Integration of Artificial Intelligence and Data Mining in Accounting Information Systems for Analysis of New Student Uptake Patterns: An Open University Case Study Paramitha, Diky; Riyani, Etik Ipda; Huey, Kan Wen
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2992

Abstract

Increased enrollment of new students is an important measure of the university's ability to meet the needs of Education. To remain relevant and competitive, institutions are increasingly expected to incorporate artificial intelligence (AI) technologies that improve data-driven decision-making. The combination of data mining methods and Accounting Information Systems, which utilize computational techniques to analyze vast data sets can reveal hidden patterns. This study investigates the application of artificial intelligence in creating a direct data mining tool that aims to identify trends in new student enrollment at the Open University. Using a research and development approach, the study examined admissions data from 2022 to 2024 to uncover underlying patterns and significant factors influencing enrollment dynamics. The results show that AI-integrated applications significantly improve the efficiency of data analysis while improving the reliability and usability of institutional data for strategic purposes. The study contributes to a larger conversation about how aligning AI implementation with institutional goals can drive innovation, accountability, and responsiveness in the context of open and distance learning. In summary, the findings imply that incorporating AI into data management and development processes provides greater clarity regarding future trends, making AI a powerful forecasting and decision-making resource for higher education institutions.
Government Liquidity Placement and Bank Financial Performance: Evidence from Indonesian State-Owned Banks Dadang, Agus
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2993

Abstract

This study examines the relationship of government liquidity placements on the financial performance of state-owned banks (SOEs) in Indonesia during the post-pandemic economic normalization period. Although government funds are intended to enhance intermediation capacity and financial system stability, empirical evidence regarding their relationship on bank profitability remains limited. This study employs a quantitative research design using panel data regression with a fixed effects model (FEM). The analysis is conducted on four major state-owned banks over the period 2020–2024. The model controls for bank-specific variables, including the loan-to-deposit ratio (LDR), non-performing loans (NPL), operational efficiency (BOPO), and third-party funds (DPF). The results indicate that the direct relationship of fund placements on return on assets (ROA) is weak, while net interest margin (NIM) declines significantly, reflecting a trade-off between additional liquidity and interest income. However, the lagged relationship on ROA is positive and marginally significant, suggesting that banks require time to channel liquidity into productive lending. This study provides empirical contributions to the understanding of government liquidity dynamics in state-owned banks and their implications for managerial decision-making and fiscal policy.
ESG-Based Balanced Scorecard Approach in the Perspective of Green Accounting: A Literature Review on Strategic Performance of MSMEs in Sustainable Villages Eriswanto, Elan; Indrawan, Andri; Sophan, Irfan; Rahmadini, Salva Aulia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2996

Abstract

The growing demand for sustainable business performance measurement has encouraged the development of Green Accounting, which incorporates environmental costs into conventional financial reporting. Meanwhile, the Balanced Scorecard (BSC) remains a widely applied strategic management tool, and its integration with Environmental, Social, and Governance (ESG) indicators has resulted in the Sustainability Balanced Scorecard. This study aims to conceptualize an ESG-based Balanced Scorecard grounded in Green Accounting principles, specifically designed to address the strategic performance needs of micro, small, and medium enterprises (MSMEs) in sustainable villages. Employing a qualitative literature review, this research synthesizes academic studies, policy documents, and empirical findings published over the last decade, using thematic content analysis to identify conceptual linkages and gaps. The findings indicate that integrating ESG indicators across the four traditional BSC perspectives enables MSMEs to align financial performance with environmental responsibility and social value creation. Green Accounting provides a measurable basis for incorporating environmental costs, social contributions, and governance practices into performance evaluation. Evidence from rural MSMEs in Indonesia and other contexts shows that this integration enhances sustainability reporting, financial resilience, community trust, and access to ESG-based financing. Nevertheless, adoption remains limited due to resource constraints, lack of standardized frameworks, and differing financial impacts. The proposed ESG-BSC–Green Accounting model offers a context-specific and practical framework to support sustainable strategic competitiveness.
Do Audit Committees Improve Financial Perfomance? Evidence from Basic Materials Companies in Indonesia Silkfan, Rara; Fito Cahya Putra; Khairul Akbar; Adryan Jabbar Pasha; Syafira Riyanda Rahmania
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2997

Abstract

This study examines the effect of audit committee characteristics on the financial performance of basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a quantitative approach with panel data regression on 210 firm-year observations, this study analyzes the role of audit committee independence, financial expertise, meeting frequency, and size in influencing firm performance, measured by return on assets (ROA). The results reveal that audit committee independence, financial expertise, and meeting frequency have a positive and significant effect on financial performance, indicating that effective monitoring and oversight contribute to improved profitability. In contrast, audit committee size does not show a significant impact, suggesting that governance effectiveness is not determined by the number of members but by their competence and independence. These findings highlight the importance of strengthening qualitative aspects of audit committees to enhance transparency, reduce agency conflicts, and support sustainable financial performance, particularly in emerging market contexts.
Assessing the Disclosure of Environmental, Social, and Governance on Financial Performance and Firm Value Agustia, I Komang Edy; Damayanti, Ni Nyoman Sri Rahayu; Sari, A.A Pt Agung Mirah Purnama
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3006

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG), leverage, and firm size on financial performance proxied by Return on Assets (ROA) and firm value proxied by Price to Book Value (PBV) in automotive firms listed on the Indonesia Stock Exchange for the 2022-2024 period. This research uses a quantitative approach with archival data obtained from the firm's annual reports and sustainability reports. The sample was determined using purposive sampling techniques and resulted in 33 observations from 11 firms over three years. All data was processed using EViews 12 software with a panel data regression method through the selection of the best model based on the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that ESG does not have a significant effect on firm performance and firm value. Meanwhile, the control variable leverage is found to have a negative effect on financial performance and firm value. In contrast, the control variable firm size does not have a significant effect on financial performance, as measured by Return on Assets (ROA), nor on firm value, proxied by Price to Book Value (PBV).
Development of an Accounting Crime Detection Artificial Intelligence Approach Sari, Nur Zeina Maya; Nurailiati, Ayke
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3007

Abstract

Traditional methods of fraud detection often fall short in terms of responsiveness and adaptability. As highlighted analysis vast datasets effectively, uncovering patterns that human analysts may overlook, thereby enhancing accuracy of fraud detection efforts Research at the Bandung City Inspectorate towards detection crime fraud. The population taken is as many as 45 auditors in the inspectorate Bandung city, with take sample consisting respondents from the auditor unit and unit internal control. Method Research This use questionnaire in technique collection data. method research used is test validity and test reliability method Assumptions classic which includes test normality, test multicollinearity, test heteroscedasticity and test autocorrelation. Test hypothesis on study This use analysis regression multiple. Results main finding: Independence influential to Detection Crime fraud Because factor established standards by inspectorate the city of Bandung has in accordance with achievement expected strategy. Professionalism influential to Detection Crime fraud systems because factor transparent statement by the auditor to internal parties. Independence and Professionalism effect to crime fraud systems. Novelty a factor crime fraud prevention Detection Systems Artificial Intelligence approach.
Analysis of Capital Expenditure Financing Through the Issuance of Local Debt Securities (Bond) Sudaryanto, Edy; Ramlan, Ramlan; Maharani, Lastri; Dwiyani, Ervina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3008

Abstract

Law Number 23 of 2014 on Regional Government mandates that regional governments play a very important role in determining the success of creating independence, but in practice, regional governments encounter limitations in funding sources. Most regencies and cities are highly dependent on transfer funds provided by the central government to the regions. Other sources of income, namely Regional Original Revenue (PAD), are very limited, as this revenue has been authorized by the central government to implement regional autonomy. By delegating this authority, the government hopes that the West Java provincial government will be able to explore the potential of its region to finance its development, thereby reducing its dependence on the central government. This study aims to analyze the feasibility of the West Java Provincial Government issuing regional debt securities (bonds) to finance infrastructure development through capital expenditure that can boost the welfare of the people in West Java Province. This study uses a descriptive qualitative research design with an analytical approach. The results indicate that the West Java Provincial Government is highly eligible to issue regional debt securities (bonds) to finance its infrastructure development through capital expenditure.
The Influence of Profitability and Good Corporate Governance on Firm Value: The Moderating Role of Firm Size Wijaya, Angelina Christine Abdi; Ernawati, Sri; Asyikin, Jumirin; Syam, Akhmad Yafiz
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3009

Abstract

This study aims to examine the effect of profitability and Good Corporate Governance (GCG) on firm value, with firm size acting as a moderating variable, in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is the fluctuation in firm value within the pharmaceutical sector following the post-pandemic period, indicating that financial and governance factors may influence market perceptions. This study employs a quantitative approach using secondary data obtained from annual reports and corporate governance reports. The sample consists of 33 firm-year observations selected through purposive sampling. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that profitability has a positive and significant effect on firm value, indicating that investors respond positively to the company’s ability to generate profits. Meanwhile, Good Corporate Governance does not have a significant individual effect, although it contributes simultaneously within the regression model. Furthermore, firm size is not proven to moderate the relationship between profitability and GCG on firm value. These findings suggest that investors in the pharmaceutical sector place greater emphasis on financial performance than on governance structure when assessing firm value.
The Influence of Accurate Software Proficiency and Digital Literacy on the Work Readiness of Accounting Students: The Moderating Role of Artificial Intelligence Sa’Putra, Kiko; Sugeng, Sugeng
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3010

Abstract

Digital transformation in accounting practice requires students to possess adequate technological competencies to enhance their competitiveness in the digital era. This study aims to analyze the impact of Accurate software proficiency and digital literacy on the employability of accounting students, as well as to examine the moderating role of artificial intelligence. A quantitative approach was employed, with primary data collected via an online questionnaire distributed to accounting students in Yogyakarta, East Java, and Central Java who are already using the Accurate software. The sampling method used was purposive sampling, with a total of 126 respondents. Data were analyzed using the Partial Least Squares Structural Equation Modeling (SEM-PLS) approach. The results indicate that proficiency in the Accurate software and digital literacy have a positive and significant influence on the work readiness of accounting students. These findings suggest that mastery of accounting applications and the ability to utilize digital technology constitute important forms of human capital in enhancing students’ professional readiness. However, artificial intelligence was not found to moderate the relationship between Accurate software proficiency or digital literacy and work readiness. Therefore, the competitiveness of accounting graduates is more directly influenced by technical competencies and digital literacy than by the use of artificial intelligence as a factor that strengthens the relationship between variables.

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