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JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 02 (2019): DECEMBER" : 6 Documents clear
THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AT PT POS INDONESIA Muhtadin Mubin; Teddy Rustandy; Muhammad Arya Lokamandala; Ihsan Nasihin
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.232

Abstract

To be able to manage and manage company assets efficient, then management requires the function or role of checking diamonds or more known as internal audit. In addition, to get company property / wealth from cheating. Fraud is something that must be prevented by the company so that it does not happen, for that role is needed internal audit in saving company assets from fraud. This research tries to Knowing the implementation of internal audits, overcoming fraud (fraud), and the role of the audit internal fraud preven/tion efforts (Fraud) at PT Pos Indonesia (Persero) Office Center of Bandung. The method used in this research is survey method. Analysis Descriptive data of research results using continuum analysis. Data analysis using contrary to Product Moment. Hypothesis testing using t test. Based on test results Obtained from the conclusion that the implementation of internal audit is good, and the conclusion cheating (fraud) is good. The results of the audit assessment coefficient values when internal with variables overcoming fraud (fraud) of 0.583, included in the category of "moderate" (0.4 - 0.599). T test results indicate that tcount> t table (4,054> 2,037) or hypothesis is accepted. With thus it can be concluded that "Internal Audit has a significant role Fraud prevention efforts (fraud) at PT Pos Indonesia (Persero) Bandung.
The ANALYSIS OF WARNING LETTER AND DISTRESS WARRANT AGAINST THE DISBURSEMENT OF TAX ARREARS AT THE NORTH JAKARTA MIDDLE TAX OFFICE Dinar Riftiasari; Sugiarti Sugiarti
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.234

Abstract

Tax collection in increasing tax revenue can be through warning letter and distress warrant. This study is to analyze the warning letter and distress warrant as independent variables on the disbursement of tax arrears as a dependent variable at the north jakarta middle tax office. This research uses quantitative methods by using analysis techniques of correlation coefficient testing, test the coefficient of determination, and multiple linear regression. The research data were sourced from secondary data of north jakarta middle tax office period 2013 to 2017. The results of the analysis of the correlation coefficient test showed that partially or simultaneously correlations between warning letter and distress warrant against disbursement of tax arrears there was no significant relationship. The coefficient of determination test shows that simultaneous warning letter and distress warrant do not affect the disbursement of tax arrears. The equation of the multiple regression results of this study is Y = 12807695261.8 - 8297820.152 X1 - 52620266.169 X2.
THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS Endang Darmawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.243

Abstract

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.
THE INFLUENCE OF QUALITY OF HUMAN RESOURCES SERVICES AND STUDENTS 'INVOLVEMENT OF STUDENTS' COGNITIVE LEARNING OUTCOMES (STUDY ON STIE SUTAATMADJA AND KOLEJ UNIVERSITI ISLAM ANTARBANGSA) Nenden Maulida Yuliawati; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.245

Abstract

The purpose of this study was to determine whether there was an influence or not from the quality of human resource services and student involvement on student cognitive learning outcomes. The approach used is multiple linear regression, based on the T test and F test for data processing. The main finding is the effect found to assess student cognitive learning outcomes. The results of this multiple linear regression approach provide specific guidance for educational institutions in improving student cognitive learning outcomes.
ACCOUNTING STUDENT LEADERSHIP BEHAVIOR: A DILEMMA FOR HIGHER EDUCATION Yusep Mulyana; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.246

Abstract

The position and role of accountants in organizations are not related to decision-making positions and for this reason accounting students do not identify themselves as leaders in their future careers. Motivated by these assumptions, this study aims to determine the relationship between curriculum and ethics on career choices of accounting students and to find out the relationship between curriculum and decision making processes on accounting student leadership behavior. The samples used in the study were 70 respondents from STIESA accounting students and KUIS accounting students. Analysis of the data in this study uses correlation analysis with the help of SPSS version 22. The results of the analysis show that the relationship between curriculum and career choices in STIESA is negative, in QUIZ is positive and when combined STIESA and QUIZ the relationship that occurs is positive. The relationship that occurs between ethics and career choices in STIESA, QUIZ and in general when the analysis is combined is positive. While the relationship between curriculum and leadership behavior at STIESA is negative, the QUI is positive and the combination of STIESA and QUI is positive. Then the relationship that occurs between the decision making process and leadership behavior in STIESA, QUIZ and in general when the analysis is combined between STIESA students and QUI students is positive.
ANALYSIS OF LOVE OF MONEY WITH THE PERCEPTION OF ACCOUNTING STUDENTS ETHICS Dea Maudya Rachmah; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 02 (2019): DECEMBER
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i02.247

Abstract

The purpose of the study is to find out whether the love of money affects the ethical perception of accounting students. The survey was developed based on the Kecurang action and the love of the money scale given to 57 undergraduate accounting students in two colleges.-The approach used is multiple linear regression, based on test T and test F for the processing of data performed. Student accounting looks at fraudulent actions outside of class because it is more unethical than a cheating in the classroom. Because outside of class will cause unwanted factors by money lovers.

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