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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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The Effect of Firm Size, Audit Committee, Auditor Reputation, and Leverage on Audit Quality of Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for 2019-2023 Period Intan S, Agnes Dui; Siahaan, Grace Marlina; Br Nadeak, Sisilia Mona Bresipa; Ayang Pratama; Lubis, Yeti Meliany
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.v10i1.3011

Abstract

This study investigates the impact of firm size, audit committee, auditor reputation, and leverage on audit quality among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Utilizing a purposive sampling method, the study selected 60 companies based on specific criteria; consistently listed on the IDX, availability of comprehensive data for all independent variables, and no delisting throughout the observation period. This resulted in a total of 300 firm-year observations analyzed by multiple linear regression. The empirical results demonstrate that firm size, audit committee, auditor reputation, and leverage simultaneously exert a significant influence on audit quality. Furthermore, partial analysis reveals that while firm size, audit committee, and auditor reputation significantly affected audit quality, leverage did not have a statistically significant impact.
The Impact of the Regional Financial Management Information System (SIMDA), Human Resource Competency, and Internal Control Systems on the Quality of Financial Reports at the Education and Culture Office of North Labuhanbatu Regency Silaen, Aprilia Putri; Syafina, Laylan; Ilhamy, M Lathief
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.v10i1.3013

Abstract

This study aims to analyze the influence of the Regional Financial Management Information System (SIMDA), Human Resource Competency, and Internal Control Systems on the Quality of Financial Reports at the Education and Culture Office of North Labuhanbatu Regency. This study employs a quantitative approach using a survey method. The results indicate that, individually, the SIMDA does not have a significant effect on the quality of financial reports, whereas human resource competency does have a significant effect on the quality of financial reports. Meanwhile, the internal control system, when considered individually, also does not have a significant effect on the quality of financial reports. However, the results of the simultaneous test indicate that the SIMDA, human resource competency, and the internal control system collectively have a significant effect on the quality of financial reports at the Education and Culture Office of North Labuhanbatu Regency. These findings indicate that the quality of financial reports will be optimal if supported by adequate staff competence as well as integration between the SIMDA and the implementation of the internal control system. Thus, improving the quality of local government financial reports needs to focus on strengthening human resource competence accompanied by the optimized utilization of the SIMDA and the internal control system in an integrated manner.
The Effect of Audit Tenure, Audit Delay, and Financial Distress on Going Concern Audit Opinion Lia, Devi; Nurlaili, Nurlaili; Ningsih, Nur Wahyu
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.v10i1.3014

Abstract

This study aims to analyze the effect of audit tenure, audit delay, and financial distress on the acceptance of going concern audit opinions in companies. The population in this study was textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The number of textile and garment companies listed on the IDX in 2021-2024 was 21. A sample of 17 companies with 68 data points was obtained using a purposive sampling method with predetermined research criteria. The results of the study indicate that partially audit delay and financial distress have an effect on going concern audit opinions, while audit tenure does not have a significant effect. The conclusion of this study is that the company’s financial condition is the main factor considered by auditors in issuing a going concern audit opinion. This study contributes to the literature by providing empirical evidence in the context of the textile and garment industry in Indonesia, particularly in the post-pandemic period, and by reinforcing the importance of financial distress as a key determinant in auditors’ decision-making. In addition, this research offers practical implications for auditors, management, and investors in assessing business continuity risks and improving the quality of audit judgments.
Accounting Students' Interest in the Management Accounting Profession Ikram, Syafrizal; Rahadian, Irhan
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.v10i1.3016

Abstract

Management accounting provides information for managers to plan, control, make decisions, performance evaluation, and has a strategic role in helping organizations achieve operational efficiency as well as sustainable competitive advantage. The purpose of this study is to assess how students perceive the management accounting profession, what factors influence students' interest in management accounting, and how students' interest in management accounting is. The research method uses descriptive analysis, namely to obtain an overview of the conditions, processes, procedures, of a phenomenon being studied. The population of this study is accounting students who have taken or completed Management Accounting courses. The results of the study show that students' perceptions of the management accounting profession in assisting strategic decision-making, value creation, performance management systems and evaluating success. with a good category. Student interest in management accounting, partly driven by encouragement from lecturers and the socialization of information on the management accounting profession. Student interest is due to job opportunities in companies, interest in attending training (seminars) regarding management accounting topics is quite high, but on the other hand, interest in taking certification programs in management accounting is still low and not fully convinced that the field of management accounting has career prospects.
Marketplace Promotion as a Moderating Variable in the Effect of Shopee PayLater Usage on Purchasing Decisions of Students of the Faculty of Economics, Gunung Rinjani University Halimatussya'diyah, Halimatussya'diyah; Hidayat, Ahmad
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.v10i1.3017

Abstract

This study aims to analyze the effect of Shopee PayLater usage on students’ purchasing decisions and to examine the role of marketplace promotions as a moderating variable. This research employs a quantitative approach with an explanatory research method. The sample consists of 61 respondents selected from a population of 159 students of the Faculty of Economics at Gunung Rinjani University using the Slovin formula. Data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Shopee PayLater usage has a positive effect on students’ purchasing decisions. Marketplace promotions are also found to have a direct positive effect on purchasing decisions. However, the interaction test results show that marketplace promotions do not act as a moderating variable in the relationship between Shopee PayLater usage and students’ purchasing decisions. These findings suggest that although digital payment convenience and promotions both influence purchasing decisions, they operate independently and do not strengthen each other through interaction effects.
Analysis of the Implementation of Fixed Asset Accounting Based on Financial Accounting Standards Statement PSAK 216 at PT Perkebunan Nusantara (PTPN) IV Ahmad, Alya Hamdini; Syarvina, Wahyu; Nasution, Yenni Samri Juliati
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.v10i1.3024

Abstract

This study aims to analyze the compliance of fixed asset accounting implementation at PTPN IV (Four) with the provisions of Statement of Financial Accounting Standards (PSAK) 216 concerning Fixed Assets. The research focuses on recognition, initial measurement, measurement after recognition, depreciation, retirement and disposal of fixed assets, and disclosure of fixed assets in the financial statements. The research method used is a qualitative method with a case study approach, utilizing the company's fixed asset data, financial statements, and other supporting documents. The results indicate that PTPN IV has generally implemented fixed asset accounting in accordance with PSAK 16. Based on these findings, this study recommends that the company strengthen internal policies related to periodic fixed asset evaluation, improve the quality and completeness of disclosures in financial statements, and develop an accounting information system capable of supporting the retirement and disposal process of assets more effectively. This research is expected to provide academic and practical contributions in improving the quality of fixed asset accounting implementation, particularly in state-owned plantation companies.
The Effect of ESG Score on Profit Informality: Analysis of Future Earnings Response Coefficient on the MSCI Indonesia Index Rahmaningrum, Winda Ryzka Aulia; Purba, Marudut Rizky Martin; Qadri, Resi Ariyasa
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.v10i1.3025

Abstract

The purpose of this study is to predict and explain the influence of ESG score on profit information proxied using  the Future Earnings Response Coefficient (FERC) approach in companies that are members of the MSCI Indonesia Index using a mix method approach. Quantitative data were obtained from annual reports, sustainability reports, and stock price data during the observation period, which were analyzed using FERC-based panel data regression models. Furthermore, a qualitative approach is used to interpret empirical results through the analysis of investor behavior, market characteristics, and the quality of ESG disclosures. The results of the study show that ESG scores did not have a significant effect on profit informability which is reflected in the market response to future profits, and is supported by qualitative findings that show that ESG has informational value for investors in the formation of stock prices. In practical terms, these results confirm the importance of increasing ESG score disclosure as a strategy to increase credibility and market perception.
Organizational Commitment, Management Accounting Information System Characteristics, and Managerial Performance: Evidence from Authorized Car Dealership Companies Noor, Julfan Herliansyah; Agisty, Rizka Rahma
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.v10i1.3031

Abstract

This study examines the effect of organizational commitment and Management Accounting Information System (MAIS) characteristics on managerial performance in Authorized Car Dealership Companies. Managerial performance plays an important role in ensuring operational efficiency, business sustainability, and organizational competitiveness, particularly in companies operating in highly competitive sales and service environments. However, limited studies have specifically examined authorized car dealership companies, despite their unique operational complexity involving sales, service, spare parts management, customer relationship handling, and strict principal-dealer performance standards. This study addresses this gap by integrating organizational commitment and MAIS characteristics into a single empirical model within the automotive dealership sector. This study employed a quantitative approach using descriptive and verification methods. The total population consisted of 87 Authorized Car Dealership Companies, from which 42 companies were selected as research samples using probability sampling with a simple random sampling technique. Primary data were collected through questionnaires distributed to managerial-level respondents, while secondary data were obtained from company documents and relevant literature. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.0. The results show that organizational commitment has a significant positive effect on managerial performance. In addition, the characteristics of MAIS also have a significant positive effect on managerial performance. However, the normative commitment dimension, as well as the broad scope and aggregation dimensions of MAIS, have not yet reached optimal conditions and require further improvement. This study contributes to the literature by extending managerial performance research into the automotive dealership sector and provides practical implications for improving managerial effectiveness through stronger organizational commitment and better accounting information system quality
The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance Sundari, Siti Asyiah; Ainunnisa, Rarassatika
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.v10i1.3032

Abstract

Managerial performance is one of the key determinants of organizational success, particularly in food manufacturing companies where operational efficiency, product quality, and strategic decision-making are highly dependent on managerial effectiveness. Two important factors that may influence managerial performance are Total Quality Management (TQM) and the Characteristics of Management Accounting Information Systems (MAIS). The implementation of TQM supports continuous improvement, customer focus, employee involvement, and process control, while the characteristics of MAIS—such as broad scope, timeliness, aggregation, and integration—provide managers with relevant and timely information for planning, controlling, and decision-making. This study aims to examine the influence of Total Quality Management and the Characteristics of Management Accounting Information Systems on Managerial Performance in food manufacturing companies in Indonesia. This research adopts a quantitative approach using descriptive and explanatory (verification) methods. Primary data were collected through structured questionnaires distributed to 40 food manufacturing companies in Indonesia, represented by managers, supervisors, department heads, and finance controllers who are directly involved in managerial decision-making processes. The sampling technique used was probability sampling with a simple random sampling method. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that Total Quality Management has a positive and significant effect on Managerial Performance. Likewise, the Characteristics of Management Accounting Information Systems also have a positive and significant effect on Managerial Performance. These findings indicate that better quality management practices and stronger accounting information system characteristics contribute significantly to improving managerial effectiveness. This study contributes to the literature by integrating TQM and MAIS characteristics as complementary managerial control mechanisms in the context of food manufacturing companies in an emerging economy. Practically, the findings provide important implications for managers in improving operational excellence, strategic decision-making, and long-term organizational competitiveness.

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