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Muhamad Iqbal Adrian, S.Ak
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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 15 Documents
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Search results for , issue "Vol 5 No 2 (2021): August" : 15 Documents clear
The Influence of Earning Per Share (EPS) and Economic Value Added (EVA) on Wealth of Stock Holders at State-Own Construction Service Company Which Listed on IDX in 2014-2018 Period Berina Annisa Tsaniya Ulfah; Feisal Fathul Pratama
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1517

Abstract

During the Joko Widodo administration in the 2014-2019 period, construction service providers received large-scale projects for infrastructure development such as government buildings, roads and other infrastructure. This has led to a drastic increase in the stock price of construction service companies. With this signal given, investors see this as an opportunity to get profit in investing. Several other factors that are considered by investors in investing, namely financial performance such as Earning per Share (EPS) and Economic Value Added (EVA). The purpose of this study is to determine the development of EPS, EVA and Stock Return, and to prove the effect of EPS and EVA on Stock Returns in BUMN construction service companies listed on the IDX in the 2014-2018 period either partially or simultaneously. This research uses descriptive quantitative method. The data used is secondary data from the financial statements of construction service companies on the IDX in the 2014-2018 period by collecting data through documentation studies and literature studies. The design of the hypothesis used is multiple regression analysis, correlation coefficient, determination coefficient, partial test and simultaneous test. The results of the research partially prove that EPS has a significant negative effect on Stock Returns, while EVA does not have a significant effect on Stock Returns. Simultaneously, EPS and EVA have a significant effect on Stock Return.
Environmental Cost Efficiency Analysis to Improve the Quality of Waste Management from an Economic Perspective Camila Adistyawati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1519

Abstract

Evironmental cost holds an important role in minimizing waste disposal which is produced by manufacturing company. Eco Profit Ratio is used to see whether the costs being spent have already been efficient from economic perspective in waste management process to minimize pollution. This research is prepared by explaining the use of Eco Profit Ratio in order to know how large the efficiency from economic perspective of environmental costs. This research studies a case of CV Kokidi Sejahtera Printing in seven semester from 2017 to 2020 using a descriptive qualitative method. The ratio which used in this research is based on formula from Hansen and Mowen, by dividing the environmental profit with environmental conservation cost that the company has spent for waste management processing. The result of this research showed that the environmental cost of the company are classified as prevention cost. Meanwhile the eco profit ratio showed an inefficiency of the environmental cost that has been spent, in which the value is under zero.
Analysis of Factors Affecting the Quality of Internal Audit Eni Nurhaedin; Srihadi Winarningsih; Devianti Yunita Harahap
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1556

Abstract

The role of state-owned enterprises (BUMN) to provide contribution to the growth of the economy in which case it will impact on the improvement of the welfare of the people of Indonesia. One of the of the role of internal auditors who are qualified are participating as well as provide assistance to the company to minimize the errors that may occur. This study re-tested the factors - factors that affect the quality of internal audit. The research method uses descriptive verification method with quantitative approach. Samples of research this is Internal Auditors and Committee on Audit in the BUMN office center r in West Java. The type of data used in this study is the primary data source in the questionnaire form. Research is using path analysis to test the construct paths are tested by empirical or not. The data were processed using the Statistical Package for Social Sciences (SPSS) program. Results of the study showed that objectivity is not influenced positive in significant the quality of Internal Audit, Integrity and Competence are partially influenced positive in significant to the quality of Internal Audit. And simultan there is influence positively in significant from Objectivity, Integrity and Competence of the Quality of Internal Audit.
The Influence of Auditor, Financial Ratios, And Corporate Governance on Fraudulent Financial Wulan Dwi Nurcahyaningsih; Purnama Siddi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1560

Abstract

Financial reports are reports that show information about financial data and company operational activities to be given to parties who have an interest in the company (stakeholders). Companies publish financial reports aimed at displaying the actual condition or state of the company. This study aims to examine and analyze the influence of auditors, financial ratios and corporate governance on fraudulent financial reporting of coal mining companies on the IDX for the 2016-2019 period. The population in this study are coal mining companies listed on the IDX for the 2016-2019 period. In taking the sample using purposive sampling technique, in order to obtain a sample of 8 coal mining companies. The data was collected using documentation techniques obtained from the official website www.idx.co.id. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the activity ratio, profitability ratio has an effect on fraudulent financial reporting, while the auditor, liquidity ratio, leverage ratio, gross profit margin, and corporate governance have no effect on fraudulent financial reporting.
Fraud Pentagon in Fraudulent Financial Statements Dea Arme Tiara Harahap; Poppy Sofia Koeswayo; Cahya Irawady
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1568

Abstract

This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit of analysis in the research is BUMN listed on the Indonesia Stock Exchange in 2015-2019. This research data is a sample with purposive sampling technique and obtained 30 data samples. And analyzed by logistic regression analysis techniques. The results of this study show partially the effectiveness of proxy control of opportunity to influence financial statement fraud. Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements
The Effect of Financial Variables, CSR Management, And Company Size on Tax Aggressivity Muhammad Ridwan Yusuf; Yuli Chomsatu Samrotun; Anita Wijayanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1570

Abstract

This study describes how the influence caused by research variables such as profitability, inventory intensity, capital intensity, leverage, corporate social responsibility (CSR), audit committee size, company size, corporate governance, on tax aggressiveness. In this study, data will be taken from mining and industrial companies listed on the Indonesian Stock Exchange (IDX) within 3 years, starting from 2017 - 2019. The research test used in this study is multiple linear regression analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. This study showed that the results of capital intensity and leverage affect tax aggressiveness, while profitability, inventory intensity, CSR, audit committee, company size, corporate governance do not affect tax aggressiveness.
The Application Activity Based Costing (ABC) As the Basis for Determining Inpatient Rates at The Al-Aziz Hospital in Jombang Suud Al Habsyi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1596

Abstract

The purpose of this study is: (1) to give an idea how the determination rates of hospitalization in AL-AZIZ hospital by using the method of Activity-Based Costing (ABC). (2) to know the comparison rates of hospitalization services based on calculations done by AL-AZIZ hospital management with a calculation based on the method of Activity-Based Costing (ABC). Informants in this study are a part of the accounting employees who are empowered to provide information to researchers. Data collection techniques used namely directional interview and documentation. The results of calculations using the ABC method give the calculation result is lower compared with that determined by the management of AL-AZIZ hospital in the VIP class and class I, as well as the calculation result is higher in class II and class III. The difference for each of VIP class, class I, class II, and class III Rp 17,764.02, Rp 17,434.25, (Rp 20,762.65), and (Rp 11,908.99).
The Role of Cost Management Knowledge as Moderation: Participatory Budgeting, Clarity of Budget Objectives, Managerial Performance Fadly Aditya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1616

Abstract

This study aims to examine the effect of participatory budgeting and the clarity of budget targets on managerial performance with knowledge of cost management as a moderator at PT Pupuk Iskandar Muda (PT PIM). The study used data from all employees who have the positions of Assistant Vice President, Vice President, and Senior Vice President at the company PT Pupuk Iskandar Muda. The data collection technique is done by using a questionnaire. The data analysis method in this study uses Moderating Regression Analysis (MRA). Sample data collected were 52 samples from 63 or 82,5%. The results showed that participatory budgeting and clarity of budget targets had a significant effect on managerial performance and that managerial knowledge of cost management could moderate the effect of participatory budgets on managerial performance. On the other hand, this research shows that the knowledge of managerial cost management cannot moderate the effect of the clarity of budget targets on managerial performance.
The Effect of Characteristics of The Board of Commissioners and Audit Committee on The Level Of Accounting Conservatism Mentari Puteri Pertiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1669

Abstract

Accounting conservatism is frequently with reliable reporting in the past and auditor behavior. Shareholders are required to be more available with public, that’s where the role of accounting conservatism can support the credibility of conservative disclosure of information. This research using multiple regression method, the data used is secondary data from the company’s annual report. The population of this study is a Manufacturing Company listed on the Indonesia Stock Exchange in 2009-2011, The sample used is 33 companies. From the results of the study, it was concluded that the characteristics of the board of commissioners had no significant effect on accounting conservatism, while indicators of the audit committee such as the size of the audit committee, the frequency of committee meetings, and the competence of the audit committee had a significant effect on accounting conservatism.
Analysis of Factors Affecting the Percentage Increase in Company Profit Ade Erma; Aris Munandar
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1681

Abstract

This study aims to analyze the factors that affect the increase in the company's profit PT. Delta Makmur Tbk. This research method uses multiple linear regression and is processed using the SPSS version 16 application. The results of this study indicate that the Current Ratio has no effect and no significant effect on the percentage increase in profit at PT. Delta Dunia Makmur Tbk. Debt to Asset Ratio has no effect and no significant effect on the percentage increase in profit at PT. Delta Dunia Makmur Tbk. Total Asset Turnover There is no effect and no significant effect on the percentage increase in profit at PT. Delta Dunia Makmur Tbk. Net Profit Margin has a significant effect on the percentage increase in profit at PT Delta Dunia Makmur Tbk.

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