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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 10 Documents
 1 
Search results for , issue "Vol 6 No 1 (2024): JASS Edisi Juni 2024" : 10 Documents clear
The Influence of CSR, Board Gender Diversity, and Cash Holding towards Company Value Utami, Ester Tri; Sofia, Irma Paramita
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1237

Abstract

In the rise of sustainable and responsible investment, this study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. Those variables aligned with the firm’s performance of social and environmental, corporate governance, and financial aspect, thus suitable to be further analyzed with the study object. This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views. This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not. Besides contributing to the literature, this result shows the necessity of firm to perform the best managerial decision in social and environmental, corporate governance, and financial policy as whole. Especially, the diversity of board which plays an important role in governing the firms. This implication also applies to the regulator and investor, in which every stakeholder can encourage awareness of those aspects to maximize the value of sustainable investment.
THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF PT AJA MEGA PERKASA EMPLOYEES THROUGH MOTIVATION Sirri, Ahmad; Febriani, Eka; Patabang, Lewi
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1239

Abstract

PT AJA MEGA PERKASA is an agency running withinside the mining zone withinside the metropolis of Samarinda, that's one of the business sectors that has made a big contribution to Indonesia, beginning from growing export revenues, local development, growing financial activity, starting employment possibilities and reassets of profits for the imperative and local budgets. In this research, descriptive quantitative methods were used. The research object of PT Aja Mega Perkasa is the workshop and office section. This research uses non-probability sampling. The sample included 60 people. The data collection method was carried out through the distribution of questionnaires. The results of the tests conducted showed that (1) compensation has a large positive impact on motivation, (2) work environment has a large positive impact on motivation, and (3) motivation has a large positive impact on motivational performance. I realized that I should give. (4) Compensation has a positive and significant impact on employee performance through motivation. (5) Work environment has a positive and significant impact on employee performance through motivation. Keywords: Compensation, Work Environment, Motivation, Employee Performance
TRUST AND USER SATISFACTION IN DIGITAL APPLICATION: AN ANALYSIS OF GOPAY E-MONEY SERVICE Gunawan, Candra; Febriani, Eka; Kusumah, Angga
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1240

Abstract

The digital era has an impact on people's economic activities which provide convenience, speed and accuracy in financial transactions, one of which is e-money, where the GoPay application is an e-money application that offers convenience and security in various digital payment transactions. The aim of the research is to analyze the influence of security, information quality, and system quality on the trust and satisfaction of users of the GoPay e-money application. Researchers collected 350 samples by distributing questionnaires to GoPay application users. The research results show that security, information quality, and system quality significantly influence trust and satisfaction of users. Keywords: security, information quality, system quality, trust, satisfaction of users
EFEK MODERASI FIRM SIZE TERHADAP FAKTOR YANG MEMPENGARUHI PROFIT GROWTH Martika, Lia Dwi; Syarifudin, Syahrul; Febriansyah, Yudi
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1241

Abstract

Abstract. The aim of this research is to produce empirical facts/models that can explain the factors that influence profit growth with firm size as a moderating variable. To test the hypothesis that has been formulated through proof to test the research hypothesis with statistical calculations so that proof results can be obtained that show the hypothesis is rejected or accepted. In this research, researchers conducted research on Manufacturing Companies in the Consumer Goods Industry Sector in 2018-2022. The F test results show that debt to equity ratio, total asset turnover, return on assets, net profit margin and operating cash flow together influence profit growth. The t test results show that the debt to equity ratio has a significant negative effect on profit growth, return on assets, total asset turnover and net profit margin have a significant positive effect on profit growth and operating cash flow has no effect on profit growth, firm size moderates and strengthens the relationship between total assets turnover and net profit margin with profit growth, firm size moderates and weakens the relationship between debt to equity ratio and profit growth, firm does not moderate the relationship between return on assets and operating cash flow with profit growth.
FEASIBILITY ANALYSIS OF RAM FARMING IN SUBANG REGENCY, WEST JAVA, INDONESIA Fathurohman, Ferdi; Mukminah, Nurul; Suciati, Fitri; Purwasih, Rita
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1244

Abstract

This study aimed to investigate the feasibility of ram farming and the factors that influence its ownership in Subang Regency, West Jawa, Indonesia. As primary data, sampling was carried out by purposive sampling on 60 breeders in Padamulya and Wanasari Village in Cipunagara District and Sumur Barang Village in Cibogo District where those locations were determined by Location Quotient (LQ). Business financial feasibility was deliberated based on Net Present Value (NPV), Total Revenue Cost Ratio (R/C), Benefit Cost Ratio (B/C), Internal Rate of Return (IRR), Payback Period (PP), and Break Event Point (BEP). Secondary data were obtained from Statistics Indonesia and the Livestock and Animal Health Services in Subang Region. The results showed that financially ram farming with a period of 5 years and a discount factor of 12%/year was feasible. Moreover, the number of ram ownership was significantly influenced by agricultural land (P<0.01), business experience, and the number of laborers (P<0.1). Thus, ram farming in Subang Regency has development potential.
FINANCIAL REPORTING ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF THE LOCAL GOVERNMENT OF TOBA REGENCY purba, sahala
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1245

Abstract

The purpose of this study is to examine the financial performance of local governments seen from 8 government financial ratios, the data is analyzed descriptively quantitatively with the subject of research on the financial statements of the Regional Government of Toba Regency for 2020-2022. The data collection technique carried out is a documentation technique. The results showed that the financial performance of the Toba Regency government as follows: (1) The Financial Independence Ratio, Regional Financial Dependence Ratio, and Fiscal Decentralization Degree Ratio showed very low results with average values of 7.80%, 6.62%, and 6.62%. (2) The PAD Effectiveness Ratio and Regional Tax Effectiveness Ratio showed very effective results with average values of 104.33% and 111.68%. (3) The PAD Efficiency Ratio and Regional Tax Efficiency Ratio showed very efficient results with high average values of 98.47% and 1.13%. (4) The ratio of BUMD Contribution Degrees shows quite high results with an average value of 11.10%. Based on the results of the analysis, it can be said that Toba Regency has not been good enough in financial implementation and management.
ANALYSIS OF FACTORS AFFECTING BUDGET ABSORPTION Hidayati, Nur; Rosida, Ananda Frisca Ayu; Sari, Dini Ayunda; Rohman, Fatchur
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1246

Abstract

This research is intended to examine the impact of budget planning, record administration, and human resource competency on budget absorption in state vocational high schools in Jepara. A total of 45 respondents who served in positions related to the budget, including commitment making officials, technical implementation officials for activities, budget user officials, payment order signing officials, and expenditure treasurers at state vocational high schools in Jepara were taken as research samples. The results of multiple linear regression analysis show that budget planning has a positive impact on budget absorption, administrative records also have a positive impact on budget absorption, and human resource competence has a positive impact on budget absorption
ANALISA PENERAPAN EVALUASI KINERJA PENGENDALIAN PERSEDIAAN OBAT MELALUI SISTEM INFORMASI AKUNTANSI PADA INSTALASI FARMASI RUMAH SAKIT SANTOSA Dewi, Silvia Ratna; Putra, Vicky Dzaky Cahaya
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1250

Abstract

Santosa Hospital is one type A hospital that has a pharmaceutical installation with various types of drug supplies. This study aims to determine the application of inventory control performance evaluation through accounting information systems. Drug inventory accounting information system is needed by pharmaceutical installations for inventory control, one of which is avoiding drug stock shortages. This study used descriptive qualitative research methods and used data collection techniques with interviews and observations. The results showed that the Drug Inventory Accounting Information System at the Santosa Hospital Pharmacy Installation was running well but there was a weakness, namely the lack of evaluation related to the use of pettycash and purchases to partner hospitals that have PKS to meet routine drug needs.
The Analysis of Income Tax Article 21 Tax Planning for Corporate Income Tax Efficiency PRAYENDRA, NARA IKA
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1251

Abstract

Tax planning, especially related to Article 21 Income Tax (PPh pasal 21), when applied correctly, should lead to efficiency in relation to a company's Corporate Income Tax and also benefit employees in terms of their take-home pay. However, currently, some companies have not implemented PPh pasal 21 tax planning properly. This research is conducted with the aim of determining the impact of different calculation methods for Article 21 Income Tax, specifically Gross and Gross-Up, in relation to tax planning efforts aimed at saving Corporate Income Tax payments at PT. Kahatex. The applied method is a descriptive one. The research findings indicate that the Gross-Up calculation method for Article 21 Income Tax results in better efficiency in Corporate Income Tax payments compared to the Gross method, which has been traditionally used by PT. Kahatex. The Gross-Up policy also benefits employees in terms of their take-home pay. With the results of this research, it is hoped that company management will have a reference point for implementing proper tax planning for Article 21 Income Tax, thereby achieving efficiency for both the company and its employees.
International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep; Holle, Mohammad H.; Zumaroh, Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved

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