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[Measurement of Financial Performance Using the Concept of Value for Money in The Government of Bandung City ]]>
<![CDATA[Ratumas Resa Anggia Sakti]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1470
<![CDATA[In the context of transparency and accountability of public money management, the Bandung City Government uses a tool called e-budgeting. Not only has the objectives of transparency and accountability, but the use of a budget formulation application system using e-budgeting is also expected to be able to improve the government's financial performance to be more economical, efficient, and effective. This study aims to measure the financial performance of the Bandung City Government before and after the use of e-budgeting using the concept of value for money for the 2014-2019 fiscal year. Data analysis used descriptive analysis with quantitative research methods. The results of the study are based on the Analysis of the Bandung City Government Budget Realization Report for the 2014-2016 fiscal year (before the use of e-budgeting) using the concept of Value for money, Bandung City Government financial performance shows economic criteria (78.72%), inefficient (98.04%) and effective (90.65%). Meanwhile, for the 2017-2019 fiscal year (after the use of e-budgeting) the financial performance of the Bandung City Government shows economic criteria (83.39%), inefficient (99.48%), and quite effective (88%).]]>
<![CDATA[The Effect of Information Asymmetry and Business Diversification on Cost of Equity Capital ]]>
<![CDATA[Nurul Intan Okci Pratiwi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1486
<![CDATA[This study aims to examine the effect of information asymmetry and business diversification on the cost of equity capital in mining companies listed in the Indonesia Stock Exchange with a sample of 14 companies for the 2017-2019 period. Data analysis used descriptive research with quantitative research methods in the form of secondary data. Information asymmetry is measured using the bid-ask spread and diversification is measured using the Herfindahl Index proxy while the cost of equity capital is measured using the Ohlson model. Hypothesis testing is carried out using multiple linear regression analysis to see how much influence information asymmetry and diversification have on the cost of equity capital. The result indicated that information asymmetry had a positive impact on the cost of equity capital and business diversification had a positive impact on the cost of equity capital.]]>
<![CDATA[Disclosure of Sustainability Report on Financial Performance ]]>
<![CDATA[Derry Ridwan Fauzi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1488
<![CDATA[The increasing number of companies that publish sustainability reports in Indonesia has led to an increasing trend of research on the relationship between sustainability reports and financial performance. However, the results of these studies are still inconsistent. Re-examining the relationship between the sustainability report disclosure and financial performance is the aim of this study. Two things that make this study different from the previous one, the first study uses companies that consistently report sustainability reports, and the second, use financial performance measures, profitability. The sample used was 33 observations from companies that consistently reported sustainability reports during the 2017-2019 period. The test results show that the social dimension (SO) of the sustainability report has no effect on financial performance, while the other two dimensions, namely the environment (EN) and the Economy (EC), have a positive effect on financial performance.]]>
<![CDATA[Analysis of Factors Affecting the Level Of E-Government Implementation in West Java ]]>
<![CDATA[Syaiful Ikhsan]]>;
<![CDATA[Nunuy Nur Afiah]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1491
<![CDATA[In order to increase public accountability, transparency, and so that the government is more effective and efficient in running the government. Local governments use a tool called e-government. Not only has the objectives of transparency and accountability, the use of e-government application systems is expected to be able to improve the performance of local governments to be more economical, efficient and effective. This study aims to examine the effect of PAD, capital expenditure, financing revenue, PDRB, education level, and population factors on the e-government index value. Data analysis used linear regression analysis with quantitative research methods. The results of the study based on linear regression indicate that the PAD, capital expenditure, financing revenue, PDRB, and population factors have a positive effect on the e-government index value in regency / municipal governments in West Java.]]>
<![CDATA[The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements ]]>
<![CDATA[Zahra Harlianti Sujana]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1505
<![CDATA[This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.]]>
<![CDATA[Influence of Internal Control Systems and Accounting Information Systems on Good Corporate Governance ]]>
<![CDATA[Kamilia Lestari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1507
<![CDATA[This study aims to determine how the influence of internal control systems and accounting information systems on good corporate governance at Perum Bulog (Logistics Business Entity) in Bandung City. The factors tested in this study are the internal control system and the accounting information system as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is the verification method. The study population was employees of Perum Bulog (Logistics Business Entity Public Company) in Bandung, totaling 4,151 employees. The sampling technique used was probability sampling with simple random sampling method using the Slovin formula, so that there were 97 employees of Perum Bulog in Bandung City. The analytical method used is multiple linear regression analysis using SPSS Version 23.00. The results of the research partially and simultaneously show that the internal control system and accounting information system have an effect on good corporate governance at Bulog Corporation in Bandung City. In addition, the magnitude of the influence of the internal control system and accounting information system in contributing to good corporate governance is 77.2%.]]>
<![CDATA[E-Government Integrated E-Audit System : Design And Analysis in The Internal Audit Unit of The Indonesian Government (APIP) ]]>
<![CDATA[Deni Hidayat]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1511
<![CDATA[The Government Internal Supervisory Agency (APIP) is a work unit that has the task of carrying out internal supervision in the government environment. The development of the Electronic Based Government System (SPBE) has changed the business processes that occur in government governance from manual to digital form. The implementation of SPBE in government activities has resulted in a lot of data or documents in digital form, but on the other hand the process of implementing audit activities carried out by APIP is currently still being carried out manually, has not made much use of digital data or documents, and has not been supported by the use of an integrated audit management information system. This study aims to design an integrated electronic-based audit system model (e-Audit) with SPBE in the APIP environment. The research method used is qualitative with a case study approach in one of the Inspectorates of Non-Ministry Government Institutions, the result of this research is an integrated e-audit system model which is described in a System Context Diagram, Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD).]]>
<![CDATA[Corporate Social Responsibility Disclosure on Tax Avoidance ]]>
<![CDATA[Lena Herlina]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1512
<![CDATA[This study was conducted to examine the effect of disclosure of corporate social responsibility on tax avoidance. In this study, the disclosure of corporate social responsibility is measured by the GRI-G4 standard. Data were analyzed using simple regression. The population chosen in this study were 55 manufacturing companies in various industrial sectors and the food and beverage sub-sector consumption sector which were listed on the Indonesia Stock Exchange for 4 years in 2015-2018 using the purposive sampling method. In order to obtain a sample of 18 companies that meet the criteria. The results of this study indicate that disclosure of corporate social responsibility has an effect on tax avoidance.]]>
<![CDATA[The The Effect of Abnormal Audit Fee on Audit Quality ]]>
<![CDATA[Heny Dewi Ratnasari]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1514
<![CDATA[Abstract: This study aims to examine the effect between abnormal audit fee, which is the difference between actual audit fee and normal audit fee levels, on the audit quality proxied by accrual discretionary. The study was conducted on 414 samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2018 observation period. The multiple linear regression test results show a relationship between the main variables is asymmetric, which depends on the sign of abnormal audit fees. For observations with negative abnormal audit fees or below normal audit fee levels, it’s showed that there is no significant effect between audit quality and abnormal audit fees. In fact, the findings indicate that there is a negative effect between abnormal audit fees and audit quality when tested on observations with negative abnormal audit fees or above normal audit fees levels. These results indicate that there is a dependence between the auditor and the client when the client pays a high audit fee so that it is possible to let the client manage earnings through discretionary accruals, which decreases the audit quality.]]>
<![CDATA[The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD ]]>
<![CDATA[Kania Kania]]>;
<![CDATA[Abdul Hafiz Tanjung]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v5i1.1532
<![CDATA[The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.]]>
