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Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Jl. Otto Iskandardinata No. 76 Subang 41211, Jawa Barat
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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
 1 
Search results for , issue "Vol 4 No 02 (2022): JASS Edisi Desember 2022" : 6 Documents clear
THE ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN SILVERLAKE VINEYARD LTD BASED ON INTERNATIONAL ACCOUNTING STANDARD NO. 16 Fajar Meiyanti; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.710

Abstract

Pemahaman akuntansi aset tetap, permasalahan, dan solusinya yang sesuai dengan standar akuntansi yang berlaku menjadi hal yang sangat penting bagi penyusun laporan keuangan, pihak internal perusahaan, dan auditor eksternal yang melakukan audit atas laporan keuangan (Pradana dan Herawati, 2015). Selain itu, aset tetap mempunyai peranan yang sangat penting karena mempunyai nilai yang cukup signifikan bila dibandingkan dengan komponen neraca lainnya, maka aktiva ini memerlukan pengelolaan kebijakan yang khusus, baik dalam penggunaan, pemeliharaan, penguasaan maupun pencatatan akuntansinya dan mempengaruhi peranan penting dalam aktivitas produksinya (Mairuhu dan Jantje, 2014). Metode penelitian yang digunakan oleh penulis adalah metode deskriptif. Adapun sumber data yang digunakan adalah data primer dan sekunder dengan teknik pengumpulan data wawancara, studi lapangan dan studi pustaka. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset tetap di Sliverlake Vineyard Ltd sebagian besar sudah sesuai dengan pernyataan International Accounting Standard No.16 meskipun dalam pemilihan dan penggunaan masa manfaat penyusutan masih perlu dikoreksi.
ANALYSIS EFFECT OF FUNDING DECISION, INVESTMENT DECISION AND DIVIDEND POLICY ON VALUE COMPANY Oktavianna, Rakhmawati; Pratiwi, Utari Mega
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1003

Abstract

ABSTRACT This study aims to obtain empirical evidence of the effect of funding decisions, investment decisions, and dividend policies on company value in financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is quantitative. The population in this study are financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This sampling technique uses purposive sampling, that is, the data collection is adjusted to a predermined withdrawal. The samples obtained from this study were 24 companies. The statistical test used is the Data Regression Analysis Panel. Data analysis techniques in this study were processed using the Eviews statistical software program version 10. Based on the results of the hypothesis testing that has been done, it was found that Funding Decisions, Investment Decisions, and Dividend Policy have a simultaneous effect on Firm Value Partially, Funding Decisions and Investment Decisions have an effect on Firm Value, while Dividend Policy has no effect on Firm Value
ANALISIS PENERAPAN MODAL INTELEKTUAL PADA BADAN USAHA MILIK DAERAH PT. SUBANG ENERGI ABADI Sutanti, Kharisma; Juliawati, Nunung; Agnyoto, Panji; Meiyanti, Fajar
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1009

Abstract

This research aims to analyze the application of intellectual capital at BUMD. If BUMD had applied intellectual capital it would have had a better effect on the company/BUMD's performance so that its manufacturing purposes could be met. The research was intended to identify the application of intellectual capital on the BUMD PT. SEA. The method used by the researcher is a deep-seated interview with a qualitative approach, with data obtained from live interviews with the staff of BUMD PT. SEA. The results show that the application of intellectual capital and its components of human capital, capital, and relational capital at the top of the world bank was well implemented by the BUMD PT. SEA. The results of the interview revealed that the BUMD PPN had adopted the intellectual capital and its indictments, such as tacit knowledge, explicit knowledge, the training programs that the BUMD knowledge adopted, the corporate image, the organizational concept, and documentation that the BUMD adopted. Its relational customer capital and its indictments like a long-term contract, Customer satisfaction, customer profile, and contract renewal have already existed and have already been implemented by BUMD PT SEA.
Pengaruh Literasi Keuangan, Kontrol Diri, Konformitas Hedonis, Penggunaan Electronic Money, Gaya Hidup dan Lingkungan Teman Sebaya Terhadap Perilaku Konsumti Asep Kurniawan; Sri Mulyati; Lita Tribuana
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1011

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya secara parsial dan simultan. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebaran kuesioner. Metode yang digunakan dalam pengambilan sampel adalah metode non probability sampling dengan teknik purposive sampling dan jumlah sampel dalam penelitian ini berjumlah 202 responden yang merupakan mahasiswa jurusan Akuntansi yang berkuliah di Universitas yang berada di Jawa Barat. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis linear berganda, uji t dan uji F. Hasil penelitian menunjukan bahwa secara parsial (uji t), variabel literasi keuangan dan konformitas hedonis tidak berpengaruh terhadap perilaku konsumtif. Sedangkan variabel kontrol diri, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh terhadap perilaku konsumtif. Hasil secara simultan (uji F) menunjukan bahwa literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh secara simultan terhadap perilaku konsumtif.
POLITICAL CONNECTIONS, CEO DUALITY, AUDIT COMMITTEE INDEPENDENT ON THE COST OF DEBT Icih Icih; Tuti Sumanih
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1034

Abstract

This study aims to determine whether political connections, CEO duality and independent audit committee have an effect on. Debt interest expense this research is a quantitative type of research using secondary data obtained from the Bursa Malaysia web, the population in this study uses the financial service sector in the 2017-2020 period. This research uses multiple linear regression analysis. The results show that political connection have a negative effect on the interest cost of debt with CEO duality having a negative relationship, and independent audit committees are proven to have an effect on the interest cost of debt.
EFFECT OF ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT ON FIRM VALUES Puteri Sarah Mutia
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1105

Abstract

This study investigates how accounting conservatism and eaarnings management affect the value of a company. This research investigates state-owned firms that were listed on the Indonesia Stock Exchange between 2019 and 2021. The valuation of a company is determined using Tobin's Q formula. On the basis of incurred items, accounting conservatism is evaluated. Earnings management is evaluated using a modified version of the Jones model to determine the value of discretionary accruals. The samples were collected using a strategy of purposive sampling based on the author's criteria. Then, thirteen firms were collected for study. Therefore, this analysis utilizes 39 data samples. The research data were analyzed using SPSS 25. This study's findings demonstrate that (1) accounting conservatism impacts firm value, whereas (2) earnings management has no impact on firm value.

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