Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
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<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KECAMATAN RANGKASBITUNG ]]>
<![CDATA[Paniran Paniran]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v8i1.426
<![CDATA[This study was conducted to test whether the variable Internal Control System affects the Quality of Financial Reports on Cooperatives in Rangkasbitung District. The objectives in this study (1) To determine the effect of the Internal Control System affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (2) To determine the effect of Accounting Information Systems affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (3) To find out The influence of the Internal Control System and the Accounting Information System influences the Quality of Financial Statements in Cooperatives in Rangkasbitung District.The method used in this research is quantitative descriptive research method. In this analysis the data used are primary data. The sample in this study was taken from 4 cooperatives in Rangkasbitung District. Data collection was carried out using a questionnaire distributed by the author to respondents. Testing in this study was carried out using the Classical Assumption test, correlation test, multiple linear regression test, using IBM SPSS (statistical program for social science) v.20The results showed that for the influence of X1 Internal Control System on Y Quality of Financial Statements is 0,000 0.05 and tcount value of 76.403 0.3160, there is a partial effect of variable X1 of Internal Control System on Y Quality of Financial Statements. for the influence of the Accounting Information System X2 on Y Quality of Financial Statements is 0.696 0.05 and the value of t arithmetic 0.396 0.3160 then there is a pasially influence variable X2 of Accounting Information System on Y Quality of Financial Statements.The test results F count 2996,300 F table 3.23. This means that simultaneously Debt X1 Internal Control System, X2 Accounting Information System, simultaneously influences the Quality of Financial Statements in Rangkasbitung District.]]>
<![CDATA[Kecurangan Dalam Laporan Keuangan ]]>
<![CDATA[Mohammad Ali Sartono]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v1i2.27
<![CDATA[Financial Statements Fraud (FSF) is harmful not only for individual but also to financial markets and society as a whole. The stock market can be viewed as a mechanism that assigns gains and losses to individual stockholders on risk and reward basis. About half of FSF’s involve overstating revenues and overstating assets, with overstating revenues being the most common type of financial statement frauds. The Sarbanes-Oxley Act (SOX) focus on preventing financial statement fraud for publicly traded companies, but much of its application can be useful for private companies. The SOX is to minimize FSF by promoting strong GCG. If the audit committee does its job well, FSF cannot be occurred.]]>
<![CDATA[Analisis Kemiripan Karakteristik Pekerjaan Bank Dan Lembaga Keuangan Lainnya ]]>
<![CDATA[Juliansyah Noor]]>;
<![CDATA[Kasmir .]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 2 (2014) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v2i2.99
<![CDATA[This study aimed to obtain information relating similarity job characteristics of employee's bank and other financial institutions based on the perceptions of employees. Survey method used in this study was analyzed by multidimensional scaling (MDS). This technique can be used to define the position of other objects based on similarity assessment. In this study, the employees selected as the unit of analysis were 70 randomly selected samples. The analysis showed that the job characteristics of bank conventional, Islamic banks, and other financial institutions have a similarity, except money changer, swamitra cooperative, and leasing company.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT SERTA DAMPAKNYA KEPADA NILAI PERUSAHAAN ]]>
<![CDATA[Susana Dewi]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v7i3.361
<![CDATA[This study aims to examine the effect of firm size and profitability on the disclosure of sustainability report and its impact to company value. The research was conducted on mining manufacturing industries in Indonesia listed on Indonesia Stock Exchange year 2011-2017. Company size measured using total asset logarithm natural, profitability measured using ROA, ROE, PM, sustainability report disclosure measured using SRDI based on Global Reporting Index (GRI) indicator, company value measured using PBV. The sample of research using purposive sampling method. The research design is quantitative, secondary data type, data source obtained from www.idx.co.id, yahoo finance.com, internal website of each company and Investment Gallery of Indonesia Stock Exchange Untirta Serang. Data analysis techniques use classical assumption test, multiple linear regression analysis and simple linear regression analysis using Statistical Package The Social Science (SPSS). The test results prove that the size of the company affect the disclosure sustainability report. Profitability has no effect on the disclosure of sustainability report. The disclosure of sustainability report has no effect on company value.]]>
<![CDATA[Hubungan Simpanan Wajib Dengan Sisa Hasil Usaha Koperasi ]]>
<![CDATA[Yayan Rustiana]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v1i1.22
<![CDATA[In The purpose of research is to analyze the direct effect of compulsory savings for windfall profits. The study was conducted correlation analyzes in BANGKIT cooperation in Rangkasbitung, consisting of samples cooperative financial statements for 5 (five) years i.e. from 2007 to 2011 and test hypotheses pathway analysis. The results indicate that mandatory savings directly affect the windfall profits.]]>
<![CDATA[Analisis Economic Value Added dan Return on Asset (ROA) pada Kinerja Perusahaan Terbuka ]]>
<![CDATA[Dini Arifian]]>;
<![CDATA[Ferdian Arie Bowo]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 2, No 1 (2014) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v2i1.94
<![CDATA[Analysis Du Pont is an integrated approach to financial ratio analysis. Research purposes to obtain empirical evidence and to determine whether a significant difference between the positive influence either directly or indirectly between the Economic Value Added (EVA) and Return on Assets (ROA) for the performance of the company. The method used in this research is descriptive quantitative approach. The data used in this research is secondary data by using the company's financial statements have been published in the Indonesia Stock Exchange. Du Pont analysis use in analyzing the performance of the company is to determine what components that affect the value of return on equity (ROE). The results show the value of ROE ten companies Tbk from December 2011 to March 2014 is positive and continuously increasing from year to year. EVA results illustrate that the ten companies Tbk managed to create value-added.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL INTERVENING JOB RELEVANT INFORMATION ]]>
<![CDATA[Rudiyanto Rudiyanto]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v5i1.189
<![CDATA[The studies explores the managerial behavioral responses associated with the extent of managerial performance (KM) in an existing company in Lebak. The hypothesis is participation budget (PA), and Relevant Job Information (JRI), are positively related to managerial performance (KM). This study used survey data of 200 respondents, the authors found that the PA and JRI have a relationship with KM. The manager felt that having adequate JRI can optimize employee involvement in the preparation of the budget to improve overall performance. So that the performance becomes higher when the manager feels enough relevant information to its duties through the PA.]]>
<![CDATA[Financial Crisis and Capitalism: Solution in Islamic Finance ]]>
<![CDATA[Abul Hassan]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 1 (2013) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v1i1.17
<![CDATA[The purpose of this paper is to focus on recent financial crisis and points out the various factors that have contributed to the crisis. It also articulates the need for Islamic banking and financial service industry to be better embedded in the reality of the real sector to achieve the broader economic goals. An in-depth analysis is made based on the information from secondary sources. The paper argues that capitalism is the main factor of the crisis. Some of the causes of the current financial crisis are due to excessive speculation and derivatives, debt finance, greed etc. leading to financial collapse and that then result in an economic recession in the western economies. This study used a qualitative approach and descriptive analysis. In the process, a descriptive analysis is described and analyzed for dissemination and implementation of analyses Islamic economics as a solution to the financial crisis. It then looks Islamic financial system to help solve the current financial crisis. A major factor behind the current financial is excessive debt finance and financial economy with a growing disconnect between the monetary and the real sector which are the main characteristics of the capitalistic system. Some proponents of the Islamic finance claim such financial crisis would have been avoided, if asset-backed Islamic finance were adopted. However, while Islamic finance in form and legality is asset backed at the micro-juristic level, it is still largely de-linked from real sector at the macro level.]]>
<![CDATA[Kajian Perilaku Kepemimpinan dan Motivasi Kerja Terhadap Kepuasan Kerja ]]>
<![CDATA[Noor, Juliansyah]]>;
<![CDATA[Yumhi, Mr.]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis Vol 1, No 3 (2013) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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<![CDATA[This study aimed to find out the differences of facilitator's job satisfaction who leaded by democracy and autocratic leadership behavior through work motivation in Banten. This research using quasi experimental method. Research samples taken by using stratified cluster random technique. The results finding about democracy and autocratic leadership behavior and work motivation on PNPM facilitators’ job satisfaction show that firstly, the satisfaction of PNPM facilitators that lead by democracy leader are higher than autocratic leader. Secondly, there's an influence between the leadership behavior and work motivation on facilitators job satisfaction. Thirdly, the facilitators’ job satisfaction that lead by democracy behavior and have higher work motivation than facilitators’ job satisfaction that lead by autocratic behavior with high work motivation. Fourth, the facilitators’ job satisfactions that lead by democracy behavior and have low work motivation is still higher than the facilitators’ job satisfaction that lead by autocratic behavior with low work motivation.]]>
<![CDATA[Evaluasi Tanggung Jawab Sosial Perusahaan Kabupaten Lebak ]]>
<![CDATA[Bambang Pujo Purwoko]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 1, No 2 (2013) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v1i2.28
<![CDATA[The purpose of policy evaluation research is to provide a foundation for the design of scientific regulations relating to the interests of the object to be regulated in the draft legislation. This research method is done with the literature related to corporate social responsibility and dig legal materials to be used as a reference in the draft. This policies research recommendations: (1) TSP has great potential for development helps to improve the economic sector and other sectors that will ultimately improve the welfare, (2) the Act and Regulation that there have not been set TSP technically, for the technically necessary arrangements done by making laws that TSP by the company together with Lebak Development Program.]]>
