JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
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.
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<![CDATA[Trend of Profit Management in the Company Financial and Non Financed Registers in Indonesia Exchange ]]>
<![CDATA[Okti duwi Lestari]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1382
<![CDATA[This study aimsto determine the tendency of earnings management in financial and non-financial companies listed on the Indonesia Stock Exchange. This Analysis uses independent variables of institutional ownership, audit committee, independent commissioner, audit quality and leverage as well as for the independent variable earnings management. The datasource of this research isq uantitative data obtained from andiinon-finance (hotels & tourism) for the 2016-2018 period. The research method uses purposive sampling and statistical methods using multiple linearregression analysis. The sample of this studyiwas 10 insurance companies and 7 hotels & tourism companies within a period of 3 years producing 51 samples. The results of this study indicate that the tendency of earnings management is more influenced byinsurance companies, institutional ownership variables independent commissioners and leverage have an effect on earnings management and audit committee variables and audit quality have no effect. Whereas The influential hotel & insurance company variables are only independent commissioners and audit quality.]]>
<![CDATA[Analysis of Factor Factors That Influence The Implementation of Financial Management Information System (SIMDA) Financial Study ]]>
<![CDATA[Febrina Sinta Fitriani]]>;
<![CDATA[Endang Masitoh]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1404
<![CDATA[The purpose of this study is to empirically examine the influence of the expertise of system users, education and training programs, information technology and top management support for SIMDA Finance in Village Office in Sub-District Jebres Surakarta. The population in this study is the District of Jebres District with a sample using purposive sampling obtained a sample of 30 respondents. The results showed that the variables of system user expertise, education and training programs as well as top management support had a significant effect on SIMDA Finance, while the information technology variable had no effect on SIMDA Finance.]]>
<![CDATA[The Effect of Profitability, Liquidity and Solvency on Corporate Social Responsibility ]]>
<![CDATA[Yunita Easty Pertiwi Lolo]]>;
<![CDATA[Willy Sri Yuliandhari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1408
<![CDATA[CSR is an obligation of a company that not only provides the needs of the community but also pays attention how to maintain environmental quality positively contributing to the communities in which the company operates. Because it is a index Sri-Kehati generally consists of companies that are already stable and have good performance. With increasing public awareness of the company’s environment, it is demanded to have responsibility for operational activities carried out not only by focusing on the profits generated, howover, based on a survey conducted at the Research Center for Governance, Institutions, and National University Singapore (NUS) Business School shows lack of companies understanding of CSR practices especially in Indonesia (CNN Indonesia, 2016). The purpose of this research is to find out several factors that influence CSR practices so that the variable in this study are CSR disclosure and the independent variables are profitability (net profit margin), liquidity (current ratio) and solvency (debt to total asset). The sample of this study was 60 sample consisting of companies listed on the Sri-Kehati index in the 2015-2018 using data panel regretion with the help of Eviews10 application with quantitative methods. The result of this study indicate that simultaneous profitability (net profit margin), liquidity (current ratio), and solvency (debt to total asset) affect CSR disclosure. Partially profitability (net profit margin), liquidity (current ratio, and solvency (debt to total asset ratio) affects the disclosure of CSR with the ability of independent variables explain the dependent variable at 66,51%. The company is expected to be able to control the use of debt of a source of funding and reduce the use of expenses so that operational activities do not depend on debt.]]>
<![CDATA[The Effect of Corporate Governance and Financial Performance on Dividend Policy ]]>
<![CDATA[Rochmah Yuniati]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Riana Rachmawati Dewi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1414
<![CDATA[This study aims to examine and analyze the effect of corporate governance and financial performance on dividend policies. The dependent variable is dividend policy and the independent variable is the size of the board of commissioners, independent board of commissioners, managerial ownership, liquidity and profitability. The population of this research is 14 Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 – 2018. With a total sample size of 56 and this sampling technique uses a purposive sampling method. Testing the hypothesis of this study using multiple linear regression test. The results of this study indicate that the size of the board of commissioners, the board of independent commissioners and profitability affect the dividend policy, managerial ownership and liquidity do not affect the dividend policy]]>
<![CDATA[Application of PSAK 109 In Organization of Zakat Managers (OPZ) In Sragen District (Baznas, Lazisnu, Lazismu, And Lazku) ]]>
<![CDATA[Jelita Mustika Sari]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Siti Nurlaela]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1419
<![CDATA[This study aims to determine and analyze how the application of zakat and infaq / alms accounting in zakat management organizations in Sragen regency. This type of research is qualitative research. The population and sample used are zakat management organizations in Sragen district, by taking a sample using purposive sampling technique and obtained 4 zakat management organizations with comparative descriptive analysis. The results of this study indicate that not all zakat management organizations in Sragen regency have applied zakat and infaq / alms accounting in accordance with SFAS 109. LAZISNU and LAZISMU have applied but for LAZISNU it is not yet complete because reports on changes in assets under management and notes on financial statements are not made. While BAZNAS and LAZKU have not made financial reports, they only present reports on receipt and distribution of funds. Keywords: SFAS 109; Alms; Charity; Financial Statements]]>
<![CDATA[Earnings Response Coefficient : CSR Disclosure, Audit Committe and Default Risk ]]>
<![CDATA[Miftah Kamal Nuriyanto]]>;
<![CDATA[Annisa Nurbaiti]]>;
<![CDATA[Wiwin Aminah]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1435
<![CDATA[An investor needs to collect financial information as a matter of consideration in making his economic decision by using earning response coefficient. The value of ERC that appears will be goodnews when the value is raised high and will be badnews when the value of ERC is low. This research aims to test how the influence of CSR Disclosure, Audit Committee and Default Risk to Earnings Response Coefficient. The research was conducted on the basic and chemical industry sectors list on the IDX from 2015 to 2018. By using pusposive sampling technique obtained as many as 23 companies with 4 years observation time obtained amount 92 observations. Outliers performed 11 observations so that the number of observations used was 81 observations with Non-probability sampling. This research uses a descriptive statistical analysis technique and a data panel regression method. Results showed that the CSR Disclosure, Audit Committee, Default Risk simultaneously, has an influence on the earnings response coefficient. Partially, audit committee has a negative affect on the earnings response coefficient. While the CSR Disclosure and Default Risk has no affect on the earnings response coefficient.]]>
<![CDATA[The Influence of Accountability, Work Experience and Professionalism on The Quality of The Quality of The Work of Auditors ]]>
<![CDATA[Sihol Marito Simorangkir]]>;
<![CDATA[Jonathan Dubery Bukit]]>;
<![CDATA[Keumala Hayati]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1447
<![CDATA[The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores.]]>
<![CDATA[The Influence of Information Technology and Management Control Systems on Employee Performance ]]>
<![CDATA[Gun Gunawan Rachman]]>;
<![CDATA[Sita Nuraeni]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1461
<![CDATA[This study aims to determine the influence of information technology and management control systems on employee performance at PT. Adira Dinamika Multifinance Tbk Baleendah Branch. The study was conducted on the employees of PT. Adira Dinamika Multifinance Tbk Baleendah Branch in the marketing division of 33 people. The research data is primary data and the analytical method used is descriptive verification method with quantitative approach and hypothesis testing and through data collection techniques with questionnaires. The statistical test tool used in this study is the Structural Equation Model (SEM) with Partial Least Square (PLS) estimation. The results of this study indicate that: 1) Information technology significantly influences employee performance 2) Management control system significantly influences employee performance]]>
<![CDATA[The Effect of Tax Information Systems and Taxation Sanctions Towards Taxpayer Compliance with Cafe Owners of SME ( Small-Medium Enterprise) Taxes ]]>
<![CDATA[Magfirah Diiznania Armin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1468
<![CDATA[Taxes are among the highest income generated by the state originating from within the country. However, most taxpayers did not understand how and what the tax information system is like in Indonesia and how tax Sanctions are applied. So that in this case it tends to reduce taxpayer compliance. This study aims to determine the effect of tax information systems and tax sanctions on taxpayer compliance. This research method is quantitative research using primary data. Determination of the sample using purposive sampling. The sample in this study consisted of 26 respondents who owned cafes in the city of Palu. The analytical method used is descriptive and statistical analysis. The results of this study indicate that partially the tax information system has a positive and significant effect on taxpayer compliance. However, tax sanctions are positive but did not effect, that meaning tax sancations are not significant to taxpayer compliance, because they have a t-calculated value of less than 0,05 with a correlation value of 2,3% on taxpayer compliance.]]>
<![CDATA[The Effect of The Implementation of Accounting Information Systems and Internal Control on Employee Performance ]]>
<![CDATA[Ari Bramasto]]>;
<![CDATA[Ridwan Hana Adiwiguna]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v4i3.1473
<![CDATA[This study aims to determine the influence of application accounting Information system and internal control to employee performance at PT BPR Kerta Raharja Bandung Regency. This study using descriptive research methods and verification research methods. The sampling technique used was purposive sampling by determine appropriate specific criteria with the research. The statistic analysis used in this study is path analysis and hypothesis testing. The number of population in this study was 230 respondents with the sample used 48 employee PT BPR Kerta Raharja. Based on the research conducted, it can be seen that application of accouting system has no effect to employee performance but internal control has a significant effect on employee performance.]]>
