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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 4 No 01 (2022): JASS Edisi Juni 2022" : 6 Documents clear
THE EFFECTIVENESS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE Neni Nurhayati; Dendi Purnama; Arum Sekaraji
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.963

Abstract

The purpose of this research is to produce a model that can explain the influence of Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level and Size of Regional Government on Regional Government Financial Performance. This research method uses descriptive and verification methods. The population of this study, namely the Budget and Balance Sheet Realization Reports for all districts in the Nusa Tenggara Islands for the 2016-2020 period, was obtained as many as 37 districts. The technique of determining the sample uses a saturated sample. The data analysis technique used is panel data regression analysis. The results showed that Intergovernmental Revenue, Capital Expenditures, Level of Regional Wealth and Size of Local Governments had a positive effect on the Financial Performance of Local Governments. Keywords: Regional Government Financial Performance, Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level, Size of Regional Government
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA Trisandi Eka Putri; Andriansyah Andriansyah
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.969

Abstract

The purpose of this research is to see the effect of capital structure, company size, and sales growth on profit growth. This study was conducted on health and care sector companies listed on Bursa Malaysia from 2017-2020. The research method in this study used the classical assumption of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Multiple regression analysis is used to process sample data, with sampling using the purposive sampling method. The results showed that the data used were normally distributed and no symptoms of multicollinearity, autocorrelation, or heteroscedasticity. Sales growth has a significant effect on profit growth, while the capital structure and company size have no significant impact on profit growth. Simultaneously capital structure, company size, and sales growth have a significant effect on profit growth.
ANALYSIS OF GROSS PROFIT MARGIN AND QUICK RATIO ON SHARE PRICES IN PT. HUTAMA KARYA (PERSERO) fatmawati fatmawati; M Rimawan
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.721

Abstract

This study aims to analyze gross profit margin (GPM) and quick ratio (QR) against the share price in PT. Hutamakarya (persero), in this study conducted an analysis of financial statements using financial ratios as a measurement tool, such as gross profit margin (GPM) and quick ratio (QR). This research includes a type of associative research that is a research formulation that is questioning, the relationship between two or more variables, the population in this study is the data of financial statements for 20 Years from 2000-2019 at PT Hutama karya (persero). the samples used in this study are financial statements for the last 10 years, starting from 2010-2019, sampling techniques with purposive sampling. Data analysis method using multiple linear regression analysis with testing the test hypothesis t. from the results of the study showed that gross profit margin (GPM) has no significant effect on the share price, quick ratio (QR) has no significant effect on the share price, so it can be concluded that gross profit margin (GPM) and quick ratio (QR) both have no effect on the share price in PT. Hutama karya (persero)
ANALYSIS OF THE USE OF ACCOUNTING INFORMATION AND APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTERPRISES (SAK EMKM) IN FISHERIES MSMES IN NUSA TENGGARA TIMUR (Case study at Al-Ijtihad MSMEs in Kupang City) Cahyaningtias, Cahyaningtias; Lamaya, Fauziyah
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.883

Abstract

One of the MSME sectors that many people in Kupang are engaged in is fisheries. However, some fisheries MSMEs have not succeeded in developing their businesses to a larger scale. The use of accounting information is one of the factors that affect the level of business success and SAK EMKM is a financial accounting standard for MSMEs. This study aims to determine the use of accounting information in business activities at Al-Ijtihad SMEs and the application of SAK EMKM in the presentation of its financial statements. the type of qualitative research with research design is case study. The results showed that the use of accounting information at Al-Ijtihad MSMEs was well implemented, for the type of operating accounting information, while for the type of management and financial accounting information it had not been fully implemented. SAK EMKM has also not been implemented at all in Al-Ijtihad MSME business activities.
ANALYSIS OF DETERMINANTS OF INCOME SMOOTHING PRACTICES Djusnimar Zultilisna; Siska Priyandani Yudowati; Nur Krisnaeni
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.944

Abstract

Income. smoothing is a corporate. Management.'s effort to reduce the. volatility of financial statements to make them more attractive to investors. This is usually done by manipulating. financial statements, especially in the income statement section.This study aims to understand the impact of profitability, financial leverage, income tax, and winner/loser stocks on the income smoothing of financial industry companies in the banking sub-industry listed on the Indonesian Stock Exchange from 2016 to 2019. This study uses quantitative research and purpose-based sampling techniques to collect data. There have been 22 companies as samples for more than four years, resulting in 88 research samples. Data processing uses SPSS 25.0 application for descriptive statistical and logistic regression analysis. This. study shows that profitability, financial leverage, income tax, and. winner/loser have simultaneous impact on income smoothing. Profitability has a partial positive impact and income tax has a partial negative impact on income smoothing. While financial leverage and winner/loser stocks do not affect the income smoothing.
ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE MALAYSIA EXCHANGE FOR THE PERIOD OF 2019 AND 2020) Rizka Fitri Nuraini; Icih Icih
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.970

Abstract

The purpose of this study is to determine the effect of audit quality, firm size, and audit fees on auditor switching in manufacturing companies listed on the Malaysian Stock Exchange. The analysis used in this study is logistic regression analysis with a sampling technique that is purposive sampling. With this technique, 92 samples were obtained with audit quality results having a significant effect on auditor switching, while firm size and audit fee variables had no significant effect on auditor switching.

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