Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

jasa
Website

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 15 Documents

1 2

Search results for , issue "Vol 4 No 1 (2020): April" : 15 Documents clear

The Effect of Accounting Information Systems and Internal Control of Employee Performance Friska Zagita Sagala
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study learns to study the existence of accounting information systems and internal controls on employee performance. The population of this study is the company part of the Internal Control Unit, Business and Product Development, Broadband SBU, Corporate Finance, and HCM & Quality at PT. INTI Persero Bandung. The sampling technique in this study used a purposive sampling method of 43 respondents consisting of managers and part staff of the Internal Control Unit, Business and Product Development, Broadband SBU, Corporate Finance, HCM & Quality. The data used using primary data and data analysis methods in this study are descriptive methods and verification methods using quantitative. The technique of collecting data is by distributing questionnaires directly to PT. Persero Persero. The statistical test tool used in this study is the classic Assumption Test, Multiple Linear Regression Test, Coefficient coefficient analysis test, Test coefficient of determination and t test The results of this study prove that: 1) Accounting Information Systems against Employee Performance, 2) Internal Control affects Employee Performance.

Analysis of Financial Performance with Economic Value Added (EVA) Method, Market Value Added (MVA), And Financial Value Added (FVA) Rahmah Arafati Masyiyan; Deannes Isynuwardhana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

EVA, MVA, and FVA analysis techniques are used to see a better and more efficient financial performance of the company. This study aims to determine financial performance based on EVA (Economic Value Added), MVA (Market Value Added), and FVA (Financial Value Added) methods in coal subsector mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This study uses a quantitative descriptive method, with a purposive sampling technique in the coal subsector mining companies listed on the IDX and posted operating profit for the 2014-2018 period. The EVA results in this study are 6 companies with share codes of BYAN, DOID, ITMG, PTBA, SMMT, and TOBA which have positive EVA values over the past 5 years. Then from this study there are MVA results that tend to be negative. There are 3 companies with DOID, ITMG, and PTRO stock codes that have negative MVA values every year for a period of 5 years. Then for the FVA value generated in this study, there are 3 companies that have a negative FVA value each year during the study period, those companies are companies with DOID, KKGI, and PTRO stock codes.

The Effect of Audit Quality, Liquidity, Solvability, and Profitability on Audit Going Concern Opinion Muhammad Faisol Himam; Endang Masitoh
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Bankruptcy entities in Indonesia one reason is the weakness of the auditor in detecting problems that exist in the company, the auditor should be able to reveal the truth to clients about the problems that occur in the company because it has the responsibility to evaluate whether a company has the ability to survive for a certain period of time , This study aimed to analyze the effect of audit quality, liquidity, solvency, and profitability on a going concern audit opinion. In this study, the type of data is quantitative data with a population of companies manufacturing base and chemical industry sectors listed on the Indonesia Stock Exchange in 2013-2017. The samples were conducted with a purposive sampling method to obtain 18 companies for 5 years. Data analysis methods used were descriptive statistics, hypothesis testing by logistic regression. Based on the analysis it is concluded that the quality of audit does not affect the going concern audit opinion, the liquidity negatively affect the going concern audit opinion, while the solvency and profitability does not affect the going concern audit opinion.

Debt Financing Options and Financial Performance Franky Ardiyanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

The Sector that has greatest impact on debt financing is Sector food and beverage company use imported raw material. In this case, company is required to be able to regulate the level of debt to the company. This study analysis examine the influence between debt financing option and Financial Performance. Analysis carried out using multiple linear analysis by taking sample data use sample proportion or with the specified criteria which has been specified and obtained as many as 11 companies with total observation of 55 in food and beverage companies listed on the Indonesian stock exchange 2014-2018. Based on hypothesis testing Short Term Debt and Long Term Debt does affect between Return On Asset. Than, Short Term Debt does affect between Return On Equity. However, Long Term Debt does not affect between Return On Equity.

The Effect of Roe and Age of The Company on Value of The Companies Intan Rahayu; Laras Pratiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

The company's obligation not only allows the company to maintain corporate profits, but the company must also be able to maintain the value of the company. Company value that can be offered from the price of the shares. There are many factors that can determine the value of a company, both financial and non-financial factors. Financial factors consist of company performance, while non-financial factors approved are old companies. This research studies the factors that can affect the value of the company, both financial and non-financial factors. The statistical analysis method used is a panel data regression. Panel data regression analysis is a combination of cross data (cross section) with time series data. The advantages of panel data regression analysis provide better, more varied data, reducing variables between variables, more degrees of freedom, and greater efficiency. This research was conducted at companies published on the Indonesia Stock Exchange with 2013-2017 research. The sampling technique uses stratified random sampling, which is to take proportional random samples.

The Effect of the Bitcoin Economy on Money Supply with the Bitcoin Value Volatility as Intervening Variable Valya Raissa Kirana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

In this technological era, Cryptocurrency emerged as a means of payment. One example is Bitcoin which has been widely used as a virtual currency. The Bitcoin system itself is based on Cryptocurrency and is decentralized and uses peer-to-peer networking and cryptography-based technology that can maintain the integrity of the data. With the easy use of Bitcoin, the demand for Bitcoin continues to increase every year while the limited amount of Bitcoin causes the value of Bitcoin to experience volatility. This study was conducted to determine whether there is an influence between the economic variables of bitcoin, currency bitcoin as an intervening variable, and the money supply in the country of Thailand. This research uses observation years January 2016 - June 2019. The methods used are Descriptive Statistics, Simple Linear Regression, test Classical Assumptions, and t test. The results show that the bitcoin economy has a significant positive effect on the bitcoin currency but the bitcoin currency does not affect the amount of money supply and the currency bitcoin is not an intervening variable because the bitcoin economy can directly influence the amount of money supply without passing through the currency bitcoin first, meaning that the people in Thailand still use bitcoin as an investment tool not as a transaction tool.

Factors Affecting Audit Delay Moderated By Profitability of Companies in the Jakarta Islamic Index Ahmad Ulil Albab Al Umar; Herninda Pitaloka; Anava Salsa Nur Savitri; Nur Kabib
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

The financial statements are an important part of the stakeholders or stakeholders as a reference in making investments. This study aims to analyze the effect of company size, auditor opinion, and age of the company on audit delay with profitability as a moderating variable. This research is a quantitative research. Data analysis in this study uses multiple linear regression with EViews 11. The population in this study is all companies listed on the Indonesian Sharia Stock Index in 2015-2018. The sample in this study were 30 companies listed on the Jakarta Islamic Index. The data used in this research is secondary data. The results in this study showed that company size and auditor's opinion no affect the audit delay, while the age of the company influences to audit delay. Company size, auditor opinion, and age of the company are not able to moderate audit delay. This shows that profitability is not able to moderate the three variables.

The Influence of Operating Cash Flows and Receivables Towards Current Ratios in Multifinance Companies in Indonesia Stock Exchange (Bei) 2013-2017 Periode Ayke Nuraliati; Dwiutomo Bhakti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to determine the effect of Operating Cash Flow and Accounts Receivable Turnover on the company's ability to pay off short-term liabilities (liquidity) using the Current Ratio method for Multifinance Companies on the Indonesia Stock Exchange Period 2013-2017 The research method used is descriptive method and verification method with a quantitative approach. The data used are secondary data in the form of financial statements of multi-finance companies for the period 2013-2017. The design of hypothesis testing uses starting from the classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and t test.The results showed that the Operating Cash Flow and Accounts Receivable Turnover influence the Current Ratio.

Effectiveness of Msap, Fiscus Services and Taxation Sanctions on Tax Obligation Compliance with Patriotism as Intervening Variables Ali Sandy Mulya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

this research is to find out how much influence the modernization of the tax administration system (MSAP), the tax authorities and tax sanctions on tax compliance through patriotism. The population in this study are taxpayers who have registered at the serpong pratama tax service office. The sample in this study amounted to 99 respondents who were selected using a simple random sample (Simple Random Sampling). Data collection method is done by distributing questionnaires for 1 month. Data analysis techniques used in this study used Smart PLS and SPSS software. The tax authorities have a significant effect on taxpayer compliance, while the modernization of the tax administration system and tax sanctions have no significant effect on taxpayer compliance even with patriotism as an intervening variable. although there is a modernization of the tax administration system that has been more but the level of tax authorities is still a cornerstone to increase taxpayer compliance in paying taxes

Effectiveness of Learning Methods in Accounting Study Programs: Comparison in Learning Results through Advanced Methods, Case Study, and Simulation Indra Komara; Prima Yusi Sari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

This study aims to examine which learning method is the most effective among the face-to-face learning methods, case studies, and simulations of learning outcomes (learning outcomes) in the form of learning outcomes of problem solving abilities, interpersonal skills, and self-awareness. The independent variable in this research is face to face learning method, case study learning method, and simulation learning method. The dependent variable in this study is the ability to solve problems, interpersonal skills and self awareness. The respondents in this study were students of the Accounting study program at the Faculty of Economics and Business, Padjadjaran University. The number of samples in this study were 135 students, 65 people consisted of 2015 and 70 people of 2016. The sampling technique used was simple random sampling using the Slovin formula. This study uses multiple linear regression statistical analysis to determine the effect of independent variables on the dependent variable. The level of significance used in this study was 5%. The results showed that partially face-to-face learning methods had a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students. Partially the case study learning method has a significant positive effect on problem solving abilities and interpersonal skills, while self-awareness has no significant effect. Partially the simulation learning method has a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students. Simultaneously face to face learning methods, case study learning methods, and simulation learning methods have a significant positive effect on problem solving skills, interpersonal skills, and self-awareness of students.

Page 1 of 2 | Total Record : 15

1 2

Filter by Year

2020 2020

Filter By Issues

All Issue Vol 8 No 1 (2024): April Vol 7 No 3 (2023): December Vol 7 No 2 (2023): August Vol 7 No 1 (2023): April Vol 6 No 3 (2022): December Vol 6 No 2 (2022): August Vol 6 No 1 (2022): April Vol 5 No 3 (2021): December Vol 5 No 2 (2021): August Vol 5 No 1 (2021): April Vol 4 No 3 (2020): December Vol 4 No 2 (2020): Agustus Vol 4 No 1 (2020): April Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019 Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019 Vol 3 No 1 (2019): Vol 3 No 1 April 2019 Vol 3 No 1 (2019): Vol 3 No 1 April 2019 Vol 2 No 4 (2018): Vol. 2 No.4 Desember 2018 Vol 2 No 4 (2018): Vol. 2 No.4 Desember 2018 Vol 2 No 3 (2018): Vol. 2 No.3 September 2018 Vol 2 No 3 (2018): Vol. 2 No.3 September 2018 Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018 Vol 2 No 2 (2018): Vol. 2 No.2 Juni 2018 Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018 Vol 1 No 4 (2017): Vol.1 No.4 Desember 2017 Vol 1 No 4 (2017): Vol.1 No.4 Desember 2017 Vol 1 No 3 (2017): Vol.1 No.3 September 2017 Vol 1 No 3 (2017): Vol.1 No.3 September 2017 Vol 1 No 2 (2017): Vol.1 No.2 Juni 2017 Vol 1 No 2 (2017): Vol.1 No.2 Juni 2017 Vol 1 No 1 (2017): Vol.1 No.1 Maret 2017 Vol 1 No 1 (2017): Vol.1 No.1 Maret 2017 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Muhamad Iqbal Adrian, S.Ak

Contact Email
miqbal07@gmail.com

Phone
+628562220834

Journal Mail Official
jasaunla@gmail.com

Editorial Address
Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261

Location
Kota bandung,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Iqbal Adrian, S.Ak

Contact Email miqbal07@gmail.com

Phone +628562220834

Journal Mail Official jasaunla@gmail.com

Editorial Address Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhamad Iqbal Adrian, S.Ak

Contact Email
miqbal07@gmail.com

Phone
+628562220834

Journal Mail Official
jasaunla@gmail.com

Editorial Address
Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261

Location
Kota bandung,

Jawa barat

INDONESIA