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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 589 Documents
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An Analysis of the Impact of the RGEC Framework on Profitability in the Indonesian Banking Sector (2020–2024) Rivai Adhi Wijaya Harmianto; Andri Prastiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3033

Abstract

This study aims to analyze the impact of the RGEC framework (Risk Profile, Good Corporate Governance, Earnings, and Capital) on banking profitability in Indonesia, proxied by Return on Assets (ROA). The population consists of all banks operating in Indonesia, with a purposive sampling technique resulting in 230 observations over the 2020–2024 period. A quantitative approach is employed using multiple linear regression based on panel data. In addition, classical assumption tests—including multicollinearity, heteroskedasticity, autocorrelation, normality, and cross-section dependence—are conducted to ensure the validity of the model. The results indicate that BOPO, as a proxy for operational efficiency, and CAR, representing capital adequacy, have a significant effect on ROA. In contrast, NPL, LDR, NIM, and GCG do not show statistically significant effects on profitability. However, the findings also reveal violations of classical assumptions, particularly heteroskedasticity, autocorrelation, and cross-sectional dependence, which may lead to biased estimates if not properly addressed. Therefore, the application of robust estimation techniques, such as Driscoll–Kraay standard errors, is necessary to improve the reliability and accuracy of the results. In conclusion, operational efficiency and capital structure emerge as the primary determinants of banking profitability, while the choice of appropriate estimation methods plays a crucial role in ensuring valid empirical findings in panel data analysis.
The Effect of Debt to Assets Ratio (DAR) and Cash Ratio on Corporate Profitability Ayi Astuti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3034

Abstract

This study aims to analyze the effect of Debt to Assets Ratio (DAR) and Cash Ratio on profitability, measured by Net Profit Margin (NPM), of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The study uses panel data from 11 companies, resulting in 55 observations, and applies panel data regression analysis. The results show that DAR has a significant negative effect on profitability, with a regression coefficient of -0.219383 and a probability value of 0.0092. In contrast, Cash Ratio has a significant positive effect on profitability, with a regression coefficient of 0.077351 and a probability value of 0.0253. These findings indicate that higher leverage is associated with lower profitability, while stronger liquidity is associated with higher profitability. The findings suggest that companies should manage debt prudently while maintaining adequate liquidity to support operational stability and profitability. The study provides practical implications for corporate financial management and investment decision-making.
Wingit Cosmology, Nusantara Cultural Wisdom, and Accounting Information Systems as Transformative Instruments of Indonesia's Dark Tourism Industry: A Comprehensive Literature Review Ignatius Oki Dewa Brata; Sri Astuti Pratminingsih; Hasti Pramesti Kusnara; Rizky Ferari Oktavian; Yus Djunaedi Rusli; Dede Sugandi; Siti Wulandari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3045

Abstract

Dark tourism encompasses visitation to traumatic historical sites, memorial monuments, conflict museums, and disaster locations, representing a rapidly growing segment of Indonesia’s tourism industry. The hospitality sector demands communication approaches integrating Nusantara local wisdom values, including the Javanese cosmological framework of wingit (sacred-haunted) and angker (spiritually inhabited) spaces, into destination management practice. This study synthesises peer-reviewed scientific literature published between 2021 and 2026, organised around three integrated foci: (1) communication strategies grounded in Nusantara cultural values, (2) Javanese wingit cosmology as a form of indigenous heritage management, and (3) Accounting Information Systems (AIS) as an accountability and governance infrastructure. A narrative thematic literature review methodology was applied to a corpus of 95 sources comprising 50 Scopus Q1–Q3 journals, 35 Sinta 1–3 journals, and 12 Scopus journals in the domain of AIS. Key empirical findings indicate that hospitality narratives integrating wingit cosmology increase visitor satisfaction by an average of 31%; the gotong royong (communal cooperation) approach yields satisfaction scores 23% above the mean; and Balanced Scorecard-integrated AIS improves operational efficiency by 21%. The MKHDTBN model proposes a four-layer integrative framework combining cultural value foundations, professional communication competence, narrative management systems, and digital-accounting infrastructure for dark tourism hospitality management in Indonesia.
ESG Performance and Firm Value in the Indonesian Banking Sector: Empirical Evidence in the Context of the Green Economy Sari Nur Inayati; Surya Raharja
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3048

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) Performance on firm value and to investigate the impact of each ESG dimension, namely Environmental (ENV), Social (SOC), and Governance (GOV), on the firm value of Indonesian banking companies. The population consists of all banking firms operating in Indonesia during the 2019–2024 period. The sample was selected using a purposive sampling technique based on several criteria, including the consistent publication of annual and sustainability reports, the availability of complete ESG data, and sufficient financial information. Based on these criteria, 27 banking companies with 140 firm-year observations were obtained. This study employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test, which indicated that the Fixed Effect Model (FEM) was the most appropriate estimation method. The findings reveal that ESG Performance has a negative effect on firm value, suggesting that the Indonesian capital market has not fully incorporated the long-term benefits of ESG practices into banking firm valuations. Further analysis indicates that the Social Score (SOC) negatively affects firm value, while the Environmental Score (ENV) and Governance Score (GOV) have no significant effect. Robustness tests using logarithmic transformation of Tobin’s Q, outlier exclusion, and robust standard errors confirm the consistency of the results. The study concludes that ESG implementation in the Indonesian banking sector currently serves more as a mechanism for enhancing legitimacy and long-term sustainability rather than generating immediate increases in market value
The Effect of Participation in Budgeting by Work Unit Managers and Budget Clarity on Managerial Performance with Internal Control as a Moderation Variable Herlina Herlina; Andry Arifian Rachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3052

Abstract

This study aims to examine the effect of managerial participation in budget preparation and budget goal clarity on managerial performance, with internal control as a moderating variable. The research was conducted at Universitas Langlangbuana (UNLA), Bandung. The population consisted of structural and managerial officials directly involved in budgeting and internal control processes. Using purposive sampling, 63 respondents were selected. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that managerial participation in budget preparation and budget goal clarity have a positive effect on managerial performance. Furthermore, internal control moderates the relationship between managerial participation in budget preparation and managerial performance, as well as the relationship between budget goal clarity and managerial performance. These findings indicate that the effectiveness of budget participation and budget goal clarity in improving managerial performance depends on the quality of internal control within the organization. This study contributes to management accounting literature and provides practical implications for private higher education institutions by highlighting the importance of strengthening budgeting practices and internal control systems to improve managerial performance
The Impact of the AI Revolution in Accounting on Accounting Students' Understanding Bella Paradita; Eko Prasetyo; Rizza Safika Taurycia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3054

Abstract

This study aims to analyze the influence of the development of Artificial Intelligence (AI) in the field of accounting on the motivation for competency development and the level of understanding among Accounting students at Kahuripan Kediri University from the 2021–2024 cohorts. The study employs a quantitative research method using a survey approach. Data were collected through questionnaires distributed to students and analyzed using descriptive and inferential statistical techniques. The sample size was 60 students. Respondent characteristics in this study were divided into two categories: gender and class The study measures students' understanding of AI, their motivation to develop competencies, and their readiness to enter the workforce. The Conclusion is AI ​​revolution has a significant and positive impact on the development of students' competencies and their overall understanding The findings are expected to provide insights into the importance of integrating AI into the accounting curriculum and to serve as a reference for higher education institutions in enhancing students' competencies to meet the demands of the industry in the digital era.
Uncovering the Determinants of Firm Value: The Moderating Role of Business Risk on Growth, Leverage, and Profitability Sevi Indra Dewi; Reza Pahlevi; Gita Desyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3058

Abstract

This research seeks to analyse the influence of company growth, leverage and profitability affect company value, using business risk as a moderating variable, in industrial sector companies listed on the Indonesia Stock Exchange from 2020 and 2024. The research employed a quantitative method untilizing an associative approach and a purposive sampling technique to obtain 85 data observations. The research data are secondary data analysed using panel data regression with a Random Effect Model and Moderated Regression Analysis approach via the EViews 12 application. The study also used log transformation to address issues with the classical assumptions. The novelty of this study lies in the use of business risk as a moderating variable and the application of panel data regression to companies in the industrial sector. The results of the study show that company growth and profitability have a positive but insignificant effect on company value, while leverage has a negative but insignificant effect on company value. Business risk was unable to moderate the influence of company growth on company value, but was able to strengthen the influence of leverage and weaken the influence of profitability on company value. Further research is recommended to add variables, extend the observation period, and use different company sectors to achieve better results.
Eco-efficiency, Carbon Emissions, and Green Innovation on Firm Value: The Moderating Role of Environmental Performance in Indonesia Erna Handayani; Lukman Effendy
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3066

Abstract

Many companies in Indonesia have implemented eco-efficiency through ISO 14001 certification, disclosed carbon emissions in sustainability reports, and claimed to engage in green innovation, but their market value does not consistently respond to these commitments. This study analyzes the effect of eco-efficiency, carbon emissions, and green innovation on firm value, and examines the moderating role of environmental performance measured by PROPER. The research was conducted on companies listed on the Indonesia Stock Exchange during 2021-2023, using secondary data from annual and sustainability reports. A purposive sampling method resulted in 73 companies with 219 observations, analyzed using panel data regression with a Fixed Effect Model. The results show that eco-efficiency has a negative effect, while carbon emissions and green innovation have no significant effect. Environmental performance does not moderate the effect of eco-efficiency or carbon emissions, but strengthens the effect of green innovation on firm value, indicating that green innovation's effectiveness depends on externally verified environmental performance. These results imply that companies should pair green innovation with verified environmental performance such as PROPER, rather than relying on eco-efficiency certification alone, to gain investor recognition, while investors and regulators can use PROPER ratings to assess the credibility of corporate sustainability claims
Blockchain and Smart Contracts in Modern Auditing: A Systematic Review Andi Rosyandi Cardiman Cardiman; Agus Widarsono
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3071

Abstract

This study conducts a systematic literature review (SLR) to examine the role of blockchain and smart contracts in modern auditing practice. Following the PRISMA 2020 protocol, 35 peer reviewed articles published between 2016 and 2025 were identified across Scopus, Web of Science, EBSCOhost, and Google Scholar, screened, appraised with the Mixed Methods Appraisal Tool, and analyzed through NVivo assisted thematic synthesis. The review finds that blockchain and smart contracts primarily support continuous auditing, autonomous verification of digital assets, automated internal control monitoring, and privacy preserving financial reporting, while unresolved technical vulnerabilities, the oracle problem, scalability limits, absent audit standard guidance, and an acute auditor skills gap continue to constrain adoption. Agency theory dominates the theoretical landscape, though contract, complexity, and legitimacy theories remain underused. These findings imply that standard setters such as IAASB and PCAOB need blockchain specific guidance, and that audit curricula must be reformed to build blockchain literacy, while firms should treat adoption as contingent on technical maturity, regulatory readiness, and human capital rather than a universal remedy. Unlike prior bibliometric or narrative reviews, this study integrates technical, theoretical, and empirical clusters of literature into a single PRISMA based synthesis and proposes an integrative model in which audit quality gains from blockchain depend jointly on technological maturity, regulatory adequacy, and auditor competence.
Cash Flow Analysis in Assessing Business Liquidity: A Case Study of Joejoe Creative in Garut Regency Dida Farida Latipatul Hamdah; Erik Kartiko; Karmila Karmila; Dwi Ulpa Nurzakiah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3072

Abstract

Small and Medium Enterprises (SMEs) play an important role in local economic development, yet many face challenges in cash management that may affect liquidity and business continuity. This study aims to analyze the 2025 cash flow of Joejoe Creative, an SME in Garut Regency, and to assess its liquidity condition using a quantitative descriptive case-study approach. The analysis applies the indirect method under PSAK 207 (formerly PSAK 2) and evaluates operating, investing, and financing cash flows, free cash flow, the operating-cash-flow-to-net-income ratio, investment-to-operating-cash-flow ratio, free-cash-flow-to-operating-cash-flow ratio, and cash growth. Current ratio and cash ratio are not calculated because the financial statements report zero current liabilities, which makes those ratios not meaningful for this case. The results show positive operating cash flow of Rp785,274,053, investment cash outflow of Rp49,431,912, no financing cash flow, and positive free cash flow of Rp735,842,141. Cash increased from Rp585,218,159 to Rp1,321,060,300 during 2025. These findings indicate strong internal cash generation, substantial liquidity reserves, and the ability to finance recorded investment from internally generated cash. The results are descriptive for the 2025 period and should not be interpreted as a statistical prediction of future liquidity

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