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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 10 Documents
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Search results for , issue " Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018" : 10 Documents clear
PENGARUH TIPE KLIEN DAN TIPE KOMUNIKASI TERHADAP PENGUMPULAN BUKTI AUDIT (Studi Pada Kantor Akunntan Publik kota Bandung) Al Yaqin, Bayang Kalimusyada
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Penelitian ini mereplikasi penelitian yang pernah dilakukan Bennett dan Hatfield (2013) mengenai pengaruh ketidakcocokan sosial antara auditor dan klien dalam pengumpulan bukti audit. Penelitian ini bertujuan untuk menguji pengaruh tipe klien dan tipe komunikasi terhadap pengumpulan bukti audit. Populasi penelitian ini adalah auditor yang bekerja di KAP di kota Bandung. Sampel penelitian ini adalah auditor yang bekerja di KAP di kota Bandung denganteknik pengambilan sampel melalui purposive sampling. Datadikumpulkan melalui kuesioner dan dianalisis dengan menggunakan regresi logistic ganda.Hasil penelitian menunjukkan tipe klien dan tipe komunikasi berpengaruh negatif secara signifikan terhadap pengumpulan bukti audit
PENGARUH SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU DAN PENGENDALIAN INTERN PEMBELIAN BAHAN BAKU TERHADAP EFEKTIVITAS PERSEDIAAN BAHAN BAKU PADA PT.IPHA LABORATORIES Adawiah, Hoeriah Rabiatul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Accounting system of raw material purchase and internal control of raw material purchases become an important part in a manufacturing industry in order to achieve effectiveness of raw material inventory used. This study aims to examine the influence of accounting information system purchases of raw materials and internal control purchases of raw materials partially to the effectiveness of raw materials inventory. This research employs survey method towards 30 employee’s participants. The primary data was obtained by means of questionnaire at likert-scale, in which its validity and reliability had been tested in advance. Methods of analysis used in this research is descriptive method and verification method. Result of research indicate that accounting system of raw material accounting purchase equal to 34,6% and internal control influenced 46,8% toward effectiveness of raw material inventory and the rest come from other factor which is not examined by researcher.
PENGARUH AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN DAN PENILAIAN KINERJA KARYAWAN PADA KOPERASI Febrianti, Rini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

This study aims to analyze the effect of internal audit on the behavior of fraud and employee performance assessment on the Employee Cooperative Republic ofIndonesia (KP-RI) Hanukarya Bandung. This study uses primary data obtained through questionnaires distributed to 31 respondents. The data collected by questionnaire are contained from 31 statements: 10 statements for Internal Audit as Free variable, 10 statements for Fraud Behavior and eight statements for Employee Performance Assessment as dependent variable . Objects in this study are employees of the Employee Cooperative Republic of Indonesia (KP-RI) Hanukarya Bandung. The method of analysis used is Pearson Correlation formula and to know how big influence of variable use method of determination. Statistical methods used to test the classical assumptions first, to test the hypothesis that is used t test and processed by using the program SPSS 23.0 ForWindows. The result of the research shows that the effect of Internal Audit on Fraud Behavior and Employee Performance Assessment is Good.
PENGARUH SISTEM INFORMASI AKUNTANSI GAJI DAN SISTEM PENGENDALIAN INTERN GAJI TERHADAP EFEKTIVITAS PELAPORAN PPH PASAL 21 (SURVEI PADA PT XYZ) Maulani, Nurul Gina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Sistem informasi akuntansi gaji dan sistem pengendalian intern gaji adalah suatu perlindungan terbaik bagi penyelewengan data yg disajikan dalam penggajian, jika dalam kinerjanya sudah tepat maka akan memberikan dampak pada efektivitas pelaporan PPh Pasal 21 menjadi lebih efektif dan efisien. Penelitian ini bertujuan untuk mengetahui besar pengaruh sistem informasi akuntansi gaji, sistem pengendalian intern gaji terhadap efektivitas pelaporan PPh Pasal 21. Jenis penelitian ini adalah penelitian deskriptif dan verifikatif. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan yang terkait dalam sistem informasi akuntansi gaji, sistem pengendalian intern gaji dan efektivitas pelaporan PPh pasal 21 dengan menggunakan teknik sampling purposive. Maka jumlah sampel yang digunakan sebanyak 31 responden. Dan teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi gaji memiliki pengaruh terhadap efektivitas pelaporan PPh Pasal 21 dengan besar pengaruhnya adalah 74,2%. Dan sistempengendalian intern gaji berpengaruh juga terhadap efektivitas pelaporan PPh Pasal 21 sebesar 83,5%.
ANALISIS PENGARUH EVA, ROA, DAN ROE TERHADAP MVA PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2015 Rahmawati, Meuthia; Yunita, Irni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

This study aimed to examine the effect of Economic Value Added (EVA), Return on Asset (ROA), and Return on Equity (ROE) to Market Value Added (MVA)on listed LQ 45 company in Indonesia Stock Exchange Period 2011-2015. This methodology research using panel data regression. Population in this research are listed LQ 45 company in Indonesia Stock Exchange Period 2011-2015. Sampling technique that used in this research is purposive sampling and resulting 22 companies as the samples. This study used the annual reports companies that listed in Indonesia Stock Exchange periode 2011-2015. The result shows that Economic Value (EVA) and Return on Asset (ROA) partially has no significant effect on Market Value Added (MVA), while Return on Equity (ROE) partially has significant effect on Market Value Added (MVA).. Economic Value Added (EVA), Return on Asset (ROA), and Return on Equity (ROE) has simultaneous effect on Market Value Added (MVA).
NALISIS KOINTEGRASI INDEKS HARGA SAHAM DI 5 (LIMA) NEGARA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI INDONESIA (STUDI KASUS PADA NEGARA CHINA, JEPANG, KOREA, TAIWAN, DAN SINGAPURA) Sari, Riesa Desvita; Dewi, Andrieta Shintia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

The economic crisis that struck China caused People Bank of China (PBOC) to establish devaluation strategy to Yuan on 11th of August 2015. This Strategy directly affects the shift on stock price index in the Chinese stock exchange and several global stock exchange. The global stock exhange willingly or not are forced to encounter the same condition, this caused by the volatility and incidents on a stock exchange in a country may be associated with the stock exchange of other countries. The purpose of this study is to analyze the long-term relationship (cointegration) between stock price index in 5 (five) countries on Indonesia Composire Index in Indonesia. The stock price index used in this study is Indeks Harga Saham Gabungan (Indonesia, SSE Composite Index (China), Nikkei 225 (Japan), KOSPI Composite Index (Korea), TSEC Weighted Index (Taiwan), and STI Index (Singapore). This study used the quantitative approach. The data used time series data, that started from August 1, 2012 until August 31, 2015. The cointegration was tested using the Johansen method, which was done in two stage. The first stage using the multivariate cointergration test, by performing overall index of IHSG, SSEC, N225, KOSPI, TWII, dan STI. The second stage using the bivariate cointegration test, which was done by pairing the stock price index. Based on the results aqcuired from  the data, it can be concluded that there is long-term relationship (cointegration) between stock price index by overall and in pairs. The KOSPI-IHSG index pair is the mostsignificant long-term index of stock price index, so it can be said that KOSPI index is the index that most influence IHSG.
PENGARUH STRUKTUR ORGANISASI DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA PT. MANDOM INDONESIA TBK Rosmiati, Rosmiati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Organizational Structure is an important factor needed to influence the behavior of individuals and groups that exist within the organization. AndImplementation Information Technology has become a weapon or tool in the company's business processes that can make the flow of information runs quickly,internally and externally. Technology is expected to be a facilitator and interpreter from beginning to develop new ideas to cope with increasingly fierce competition in the future. This study aims to determine how the influence of organizational structure and information technology on the quality of management accounting information system at PT. Mandom Indonesia Tbk. Data obtained by distributing questionnaires to 35 respondents. The analytical method used is descriptive statistic, statistically processed with SEM-PLS and using SMART PLS 3.0 for windows program. Organizational structure does not affect the quality of management accounting information system. The results of this study indicate that information technology significantly influence the quality of management accounting information system.
THE INFLUENCE OF CURRENT RATIO AND NET PROFIT MARGIN TO DIVIDEN PAYOUT RATIOON THE LISTED COMPANIES IN LQ 45 INDONESIA STOCK EXCHANGE (February-July 2016) Herawati, Susi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

This research is conducted to know the influence of Current Ratio and Net Profit Margin variable to Dividend Payout Ratio at companies listed in Index LQ 45 Indonesia Stock Exchange period February-July 2016. The population in this research is 45 financial statements of companies listed in index LQ 45 Indonesia Stock Exchange period February-July 2016. Sampling technique used is purposive sampling with criteria: (1) Companies listed in index LQ 45 period February-July 2016 (2) Companies that consecutively pay dividends during the 2011-2014 research period. (3) Companies that have complete data of financial statements,especially data used in research such as Current Ratio, Net Profit Margin and Dividend Payout Ratio. Samples were obtained by 18 companies. Analytical technique used is multiple linear regression and hypothesis test using t test with 5% confidence level and classical assumption test which include normality test,multicolinierity test, heteroscedasticity test and autocorrelation test. The results showed that the Current Ratio and Net Profit Margin have a significantpositive effect on Dividend Payout Ratio.
PENGARUH MANAJEMEN INFRASTRUKTUR DAN MANAJEMEN KONTRIBUSI TERHADAP KINERJA PERUSAHAAN Sadikin, Taufik
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Didalam organisasi yang sukses, kemampuan individu diubah menjadi kemampuan organisatoris yang merupakan penghargaan bagi individu. Kemampuandalam bentuk komitmen dan kompetensi yang dimiliki oleh individu merupakan asset intellectual capital yang sangat penting bagi organisasi. Hal ini menggambarkan bahwa perananan management employee contribution sebagai karyawan yang unggul (employee champion) terhadap pembentukan intellectual capital melalui peningkatan kompetensi dan komitmen memiliki keterkaitan yang sangat erat dengan penciptaan modal intelektual.
PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT INTERNAL Yulius, Nur Krisyulianti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

This study was conducted to examine the influence of auditor independence and competence on the quality of internal audit. The purpose of the study is to know that with the independence and competence of auditors can improve the quality of internal audit. This research was conducted at PT. Len Industries. Population in this research is auditor, finance and accounting department working in PT. Len Industries. The sampling technique was conducted by Sample Random Sampling with direct questionnaire distribution and obtained by 34 respondents. The primary data retrieval method used is questionnaire method. Analysis method used to test the hypothesis is multiple linear regression. The statistic method used to test the classical assumption first, to test the hypothesis then used t test and processed by using Statistical Product and Service Solutions (SPSS) 23.0. The results showed the influence of independence on internal audit quality by 38%. Internal auditors who have an attitude of independence will have a good impact on the quality of the audit because the higher the independence the higher the quality of audit. The influence of auditor competence on internal audit quality is 16,4% because auditor having high competence able to produce good auditquality. The result of research of influence of independence, auditor competence to internal  audit quality equal to 41,5%, it shows that the better of  independence attitude and have adequate auditor competence hence also the quality of audit resulted.   

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