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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 53 Documents
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ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE MALAYSIA EXCHANGE FOR THE PERIOD OF 2019 AND 2020) Rizka Fitri Nuraini; Icih Icih
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.970

Abstract

The purpose of this study is to determine the effect of audit quality, firm size, and audit fees on auditor switching in manufacturing companies listed on the Malaysian Stock Exchange. The analysis used in this study is logistic regression analysis with a sampling technique that is purposive sampling. With this technique, 92 samples were obtained with audit quality results having a significant effect on auditor switching, while firm size and audit fee variables had no significant effect on auditor switching.
THE ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN SILVERLAKE VINEYARD LTD BASED ON INTERNATIONAL ACCOUNTING STANDARD NO. 16 Fajar Meiyanti; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.710

Abstract

Pemahaman akuntansi aset tetap, permasalahan, dan solusinya yang sesuai dengan standar akuntansi yang berlaku menjadi hal yang sangat penting bagi penyusun laporan keuangan, pihak internal perusahaan, dan auditor eksternal yang melakukan audit atas laporan keuangan (Pradana dan Herawati, 2015). Selain itu, aset tetap mempunyai peranan yang sangat penting karena mempunyai nilai yang cukup signifikan bila dibandingkan dengan komponen neraca lainnya, maka aktiva ini memerlukan pengelolaan kebijakan yang khusus, baik dalam penggunaan, pemeliharaan, penguasaan maupun pencatatan akuntansinya dan mempengaruhi peranan penting dalam aktivitas produksinya (Mairuhu dan Jantje, 2014). Metode penelitian yang digunakan oleh penulis adalah metode deskriptif. Adapun sumber data yang digunakan adalah data primer dan sekunder dengan teknik pengumpulan data wawancara, studi lapangan dan studi pustaka. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset tetap di Sliverlake Vineyard Ltd sebagian besar sudah sesuai dengan pernyataan International Accounting Standard No.16 meskipun dalam pemilihan dan penggunaan masa manfaat penyusutan masih perlu dikoreksi.
PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Utari Mega Pratiwi; Rakhmawati Oktavianna
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1003

Abstract

ABSTRACT This study aims to obtain empirical evidence of the effect of funding decisions, investment decisions, and dividend policies on company value in financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is quantitative. The population in this study are financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This sampling technique uses purposive sampling, that is, the data collection is adjusted to a predermined withdrawal. The samples obtained from this study were 24 companies. The statistical test used is the Data Regression Analysis Panel. Data analysis techniques in this study were processed using the Eviews statistical software program version 10. Based on the results of the hypothesis testing that has been done, it was found that Funding Decisions, Investment Decisions, and Dividend Policy have a simultaneous effect on Firm Value Partially, Funding Decisions and Investment Decisions have an effect on Firm Value, while Dividend Policy has no effect on Firm Value
ANALISIS PENERAPAN MODAL INTELEKTUAL PADA BADAN USAHA MILIK DAERAH PT. SUBANG ENERGI ABADI Kharisma Sutanti; Nunung Juliawati; Panji Agnyoto; Fajar Meiyanti
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1009

Abstract

This research aims to analyze the application of intellectual capital at BUMD. If BUMD had applied intellectual capital it would have had a better effect on the company/BUMD's performance so that its manufacturing purposes could be met. The research was intended to identify the application of intellectual capital on the BUMD PT. SEA. The method used by the researcher is a deep-seated interview with a qualitative approach, with data obtained from live interviews with the staff of BUMD PT. SEA. The results show that the application of intellectual capital and its components of human capital, capital, and relational capital at the top of the world bank was well implemented by the BUMD PT. SEA. The results of the interview revealed that the BUMD PPN had adopted the intellectual capital and its indictments, such as tacit knowledge, explicit knowledge, the training programs that the BUMD knowledge adopted, the corporate image, the organizational concept, and documentation that the BUMD adopted. Its relational customer capital and its indictments like a long-term contract, Customer satisfaction, customer profile, and contract renewal have already existed and have already been implemented by BUMD PT SEA.
Pengaruh Literasi Keuangan, Kontrol Diri, Konformitas Hedonis, Penggunaan Electronic Money, Gaya Hidup dan Lingkungan Teman Sebaya Terhadap Perilaku Konsumti Asep Kurniawan; Sri Mulyati; Lita Tribuana
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1011

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya secara parsial dan simultan. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebaran kuesioner. Metode yang digunakan dalam pengambilan sampel adalah metode non probability sampling dengan teknik purposive sampling dan jumlah sampel dalam penelitian ini berjumlah 202 responden yang merupakan mahasiswa jurusan Akuntansi yang berkuliah di Universitas yang berada di Jawa Barat. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis linear berganda, uji t dan uji F. Hasil penelitian menunjukan bahwa secara parsial (uji t), variabel literasi keuangan dan konformitas hedonis tidak berpengaruh terhadap perilaku konsumtif. Sedangkan variabel kontrol diri, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh terhadap perilaku konsumtif. Hasil secara simultan (uji F) menunjukan bahwa literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh secara simultan terhadap perilaku konsumtif.
POLITICAL CONNECTIONS, CEO DUALITY, AUDIT COMMITTEE INDEPENDENT ON THE COST OF DEBT Icih Icih; Tuti Sumanih
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1034

Abstract

This study aims to determine whether political connections, CEO duality and independent audit committee have an effect on. Debt interest expense this research is a quantitative type of research using secondary data obtained from the Bursa Malaysia web, the population in this study uses the financial service sector in the 2017-2020 period. This research uses multiple linear regression analysis. The results show that political connection have a negative effect on the interest cost of debt with CEO duality having a negative relationship, and independent audit committees are proven to have an effect on the interest cost of debt.
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION IN THE ERA OF INDUSTRY 4.0 AND SOCIETY 5.0 Evi Martaseli; Maragita Maragita
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1053

Abstract

The accounting profession has changed as a result of advances in information technology in artificial intelligence. The accounting profession around the world recognizes the impact of the latest technological advances in Big Data, Machine Learning and Artificial Intelligence in the Industry 4.0 and Society 5.0 era. The aim of this research is to find out how the accounting profession has changed over time in response to recent advances in technology and how these changes may affect the future of the profession. The difficulties and opportunities presented by AI in professional accounting and the accounting education process. This study uses a qualitative method which includes literature review and secondary data. This research provides an overview of how the impact of AI and what accountants have to do in order to respond to technological developments and is then discussed by the accounting profession.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY TO TAX AVOIDANCE Indah Umiyati; Dewi Andriani
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1087

Abstract

This study aims to determine the effect of good corporate governance, corporate social responsibility, and profitability on tax avoidance. The independent variables used are good corporate governance as proxied by independent commissioners, corporate social responsibility as proxied by CSR costs and profitability as proxied by return on assets (ROA). The dependent variable used is tax avoidance proxied by the cash effective tax rate (CETR). The sampling method used is purposive sampling method and obtained a sample of 10 companies so that there are 50 research samples. The data used is secondary data, namely the financial statements of the food and beverage sector companies in 2017-2021. In order to prove the hypothesis, multiple regression testing was carried out. The results show that independent commissioners have no effect on tax avoidance in food and beverage companies in Indonesia. The cost of CSR has a significant effect on the tax avoidance of food and beverage companies in Indonesia. Meanwhile, profitability does not affect the tax avoidance of food and beverage companies in Indonesia.
THE EFFECT OF DIVIDEND POLICY AND FINANCIAL PERFORMANCE ON COMPANY VALUE WITH THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION VARIABEL Bambang Sugiharto; Dhea Dinda Meliana
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1088

Abstract

The purpose of this study was to examine the effect of dividend policy and financial performance on company value with corporate social responsibility as a moderating variabel. This study uses a population of food and beverage sub sector companies on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021. The sample determination method used was purposive sampling, the sample used in the study was as much as 139 data. The methote of determining the hypothesis testing used in this study uses multiple regression analysis and moderating regression analysis. The result show that dividend policy have not effect on company value, while liquidity ,leverage and profitability has a positive effect on company value, and activity has a negative effect on company value. Meanwhile, corporate social responsibility is only able to moderate the effect of liquidity, leverage, and profitability on company value and is unabell to moderate the effect of dividend policy and activity on company value. And there are difference in the value of companies listed on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021.
THE INFLUENCE OF CAPITAL INTENSITY, SALES GROWTH, LAVERAGE, AND OPERATING CAPACITY ON COMPANY FINANCIAL DISTRESS Sri Mulyati; Feby Pebriani
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1091

Abstract

The purpose of this study was to examine the effect of Capital Intensity, Sales growth, Leverage and Operating Capacity on the financial distress of transportation & logistics companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses quantitative methods on secondary data from the company’s annual financial reports. The measurement method for financial distress in this study uses the Altman method (Z-Score). The data analysis technique used is multiple linear regression with the help of IBM SPSS 22. The results reveal that partialy Capital Intensity has a significant negative effect on financial distress, Sales growth has on effect on financial distress, leverage has a significant negative effect on financial distress, and operating capacity no effect on financial distress. the simultaneous results show that capital intensity, sales growth, leverage and operating capacity have a significant effect on financial distress.

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