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Contact Name
Muhamad Iqbal Adrian, S.Ak
Contact Email
miqbal07@gmail.com
Phone
+628562220834
Journal Mail Official
jasaunla@gmail.com
Editorial Address
Jalan Karapitan No. 116, Kota Bandung, Jawa Barat, Indonesia 40261
Location
Kota bandung,
Jawa barat
INDONESIA
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
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.
Articles 220 Documents
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016 Januarty, Tamy Ali
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung

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Abstract

ABSTRAK : Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, ukuran perusahaan, dan CSR terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2016. Struktur kepemilikan diukur melalui struktur kepemilikan manajerial dan institusional, ukuran perusahaan diukur dengan ln asset, dan CSR diukur dengan CSDI. Untuk variabel dependen yaitu kinerja keuangan, diukur melalui ROA (return on asset). Teknik sampling yang digunakan adalah purposive sampling. Jumlah akhir sampel sebanyak 110 perusahaan dari 144 perusahaan manufaktur yang terdaftar di BEI periode 2016. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) struktur kepemilikan berpengaruh positif terhadap kinerja keuangan perusahaan, (2) ukuran perusahaan berpengaruh positif terhadap kinerja keuangan perusahaan, (3) CSR berpengaruh positif terhadap kinerja keuangan perusahaan, (4) struktur kepemilikan, ukuran perusahaan, dan CSR secara simultan berpengaruh positif terhadap kinerja keuangan perusahaan. Kata kunci: struktur kepemilikan, ukuran perusahaan, CSR, kinerja keuangan   ABSTRACT : This research aims to examine the effect of ownership structure, size of company and CSR to financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2016. The ownership structure is measured through managerial and institutional ownership structures, company size measured by assets, and CSR is measured by CSDI. For the dependent variable such as financial performance, is measured through ROA (return on asset). The purposive sampling technique are used in this research. The final number of samples is 110 companies from the total of 144 manufacturing companies listed on the Indonesia Stock Exchange in 2016. The method of analysis is using multiple regression analysis. The result of the research shows that (1) ownership structure have positive effect to company financial performance, (2) company size have positive effect to company financial performance, (3) CSR have positive effect to company financial performance, (4) ownership structure, company size, and CSR simultaneously have a positive effect on the company's financial performance.  Keywords: ownership structure, company size, CSR, financial performance
PENGARUH IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN DAN AUDIT OPERASIONAL TERHADAP PENILAIAN KINERJA KARYAWAN (SURVEI PADA PT TRISCO TAILORED APPAREL MANUFACTURING) Noviyanti, Sinta
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

The purpose of this study is to find out how much Implementation of Management Control Systems on Employee Performance Appraisal and also to know how effective Operational Audit on Employee Performance Appraisal. The object of this research is Garment company in Bandung. Variables used in this study are Employee Performance Appraisal as a dependent variable, Implementation of Management Control Systems and Operational Audit as independent variables The results showed Implementation of Management Control System 7.01 % on Employee Performance Appraisal and Operational Audit 52.1% on Employee Performance Appraisal.
PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN YANG BERDAMPAK TERHADAP KINERJA MANAJERIAL Gandari, Helmi Yuliantini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

The purpose of this study is to determine the influence of information technology to the quality of management accounting information system and know the influence of quality management accounting information system to managerial performance in PT Graha Pangan Lestari. This research uses data analysis method using Partial Least Square (PLS). The results of this study indicate that information technology has a significant effect on the quality of management accounting information system of 72.5% and the quality of management accounting information system significantly influence the managerial performance of 71.1%.
PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (STUDI PADA PT LESTARI MAHAPUTRA BUANA) Muslimatunisa, Arti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Business Strategy is a set of plans and integrated action which is designed for the company As a means to gain profit beyond its competitors As well as to maximize profit. Basically, Environmental Uncertainty is difficult to predict, the necessary information is a commodity that is very useful in the process of planning and control activities in an oranization so as to produce a system that is reliable accounting information management. This study aims to determine how business strategy, uncertainty of the environment and the quality of management accounting information system at PT. Lestari Mahaputra Buana and prove the influence of Business Strategy and Environmental Uncertainty on the Quality of Accounting Information System Management. The method used in this research is descriptive method with quantitative approach through data collection techniques with questionnaires distributed directly to all of management accounting system in PT. Lestari Mahaputra Buana in good categories. The results showed 1) There is a significant influence of business strategy on the quality of management accounting information systems. 2) environmental uncertainty significantly effects the quality of management accounting information systems.
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALIASASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi pada PT. Industri Telekomunikasi Indonesia Bandung) Purwanti, Ajeng
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Environmental uncertainty and decentralization are popular and complex concepts that are identified as factors that can affect the quality of management accounting information systems. The phenomenon that occurs in Indonesia is the quality of accounting information system that has not been perfect. Similarly, environmental uncertainty and decentralization have not shown the ideal conditions.  The purpose of this study is to achieve the truth through testing (confirmation) the influence of environmental uncertainty and decentralization on the quality of management accounting information system at PT. Industri Telekomunikasi Indonesia (Persero) Bandung. The data used is obtained through survey by distributing questionnaires at PT. Industri Telekomunikasi Indonesia (Persero) Bandung, processed statistically with the help of Smart-PLS software. The method used in this research is descriptive analysis method verifikatif. The results showed that: (1) environmental uncertainty affecting the quality of management accounting information system and (2) decentralization affect the quality of management accounting information system.
PENGARUH TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN STUDI PADA BALAI BESAR PULP DAN KERTAS Fratiwi, Novianti Permata
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Penelitian ini bertujuan untuk mengetahui : (1) pengaruh teknologi informasi dan budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen pada Balai Besar Pulp dan Kertas; 2) pengaruh budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen pada Balai Besar Pulp dan Kertas. Hasil penelitian diharapkan menjadi bukti bahwa model yang ditawarkan dapat menjadi solusi pemecahan masalah pada karakteristik sistem informasi akuntansi manajemen. Data yang digunakan diperoleh melalui survei dengan mendistribusikan kuesioner pada Balai Besar Pulp dan Kertas, diolah secara statistik dengan menggunakan SEM-PLS. Metode penelitian menggunakan metode explanatory research untuk mendapatkan jawaban mendasar sebab akibat dengan menganalisa penyebab terjadinya masalah pada karakteristik sistem informasi akuntansi manajemen. Hasil penelitian ini menunjukkan bahwa : (1) teknologi informasi berpengaruh terhadap karakteristik sistem informasi manajemen dan (2) budaya organisasi tidak berpengaruh terhadap karakteristik sistem informasi akuntansi manajemen. 
PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN (Studi pada PT. Pos Indonesia Bandung) Hidayat, Indriani Fitri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Business strategy and environmental uncertainty are popular and complex concepts that are identified as factors that can affect the quality of management accounting information systems. The phenomenonthat accurs in Indonesia is teh quality of management accounting information system that has not been perfect. Similarly, business strategy and environmental uncertainty have not shown the ideal conditions. This study aims to achieve the truth through testing (confirmation) the infulence of business strategy and environmental uncertainty on the quality of management accounting information system at PT. Pos Indonesia Bandung. The data used is obtained through survey by distributing questionnaires at PT. Pos Indonesia Bandung, processed statistically with the help of Smart-PLS software. The method used in this research is descriptive analysis method verifikatif. The result of this study indicate: (1) Business Strategy have a significant positive effect onthe quality of management accounting information system. (2) environmental uncertainty have a significant positive effect on the quality of management accounting information system.
PENGARUH BUDAYA ORGANISASI TERHADAP KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SERTA DAMPAKNYA PADA KINERJA MANAJERIAL STUDI PADA KOPAGA WARGA DESA SANGKANHURIP Mariam, Siti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

Budaya organisasi dan karakteristik sistem informasi akuntansi manajemen merupakan konsep yang populer sekaligus kompleks yang diidentifikasikan sebagai faktor yang dapat menyukseskan maupun menggagalkan tercapainya kinerja manajerial. Fenomena yang terjadi pada organisasi di Indonesia adalah kinerja manajerial yang belum sempurna. Demikian pula budaya organisasi dan karakteristik sistem informasi akuntansi manajemen belum menunjukkan kondisi yang ideal. Maksud dan penelitian ini adalah untuk mencapai kebenaran melalui pengujian (konfirmasi) adanya pengaruh budaya organisasi terhadap karakteristik sistem informasi akuntansi manajemen serta dampaknya pada kinerja manajerial. Hasil penelitian diharapkan menjadi bukti bahwa model yang ditawarkan dapat menjadi solusi pemecahan masalah pada kinerja manajerial. Data yang digunakan diperoleh melalui survei dengan mendistribusikan kuesioner pada Kopaga Sauyunan, diolah secara statistik dengan menggunakan SEM-PLS. Metode penelitian ini menggunakan metode explanatory research untuk mendapatkan jawaban mendasar sebab akibat dengan menganalisa penyebab terjadinya masalah pada kinerja manajerial. Hasil penelitian menunjukkan bahwa : (1) budaya organisasi berpengaruh terhadap karakteristik sistem informasi akuntansi manajemen dan (2) karakteristik sistem informasi akuntansi manajemen berpengaruh terhadap kinerja manajerial. 
PENGARUH AUDIT OPERASIONAL DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN (SURVEI PADA PT GRAHA PANGAN LESTARI) A, Dennis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

The good employee performance is generated thanks to competent of human resources and good corporate control. In the preparation of this thesis the authors do research in PT GrahaPangan Lestari. The purpose of this study is to know how much influence of operational audit and management control system to the employee performance.The method used in research is descriptive verification method, where the technique used in data collection is done by interview, questionnaire, and library research..From result of research indicate that operational audit influenced equal to 28,9% to the employee performance and management control system affecting 47.5% of the employee performance. Thus it can be concluded that operational audit within the company that has been applied properly can affect the employee performance.
PENGARUH TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI Studi pada PT. Indonesia Power UPJP Kamojang Marginingsih, Yuni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 2 No 1 (2018): Vol. 2 No.1 Maret 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Abstract

This study aims todetermine howmuch influence of information technology and organizational culture on the quality of accounting information systems.The research methode used is descriptive methode. Sampling taken as many as 38 employees, taken fromthe total population as many as 40 employees. Test tool of this research with questionnaire. The test uses validity test, reliability test,classical assumption test,multipe linear regression analysis, correlation test, multiple linear regression analysis,correlation analysis, determination coefficient analysis and t test using SPSS software version 23.0 From results of research based on coefficient of determination obtained there is a strong in fluence of information technology on the quality of accounting information system of 57.76%. While there is a low influence of organizational culture on accounting information system quality of 47.77%, and the rest influenced by other factors.

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