About the Journal

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) is an important instrument to create value in the world of education and organizations dedicated to advancing the fields of Accounting, Audit and Accounting Information Systems. Published by the Accounting Study Program, Faculty of Economics and Business, Langlangbuana University, Bandung. JASa provides a platform for researchers, scientists, and academics to publish their research findings and share broader scientific knowledge. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) is published 3 times a year, namely in April, August, and December. In each edition, JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) accepts articles to be processed by the editor. After that, the article will be reviewed by at least two reviewers who have related expertise. Articles will be reviewed with a double-blind peer review process. Scope of published journals:

 

Focus Areas:

  1. Accounting Information Systems (AIS)
  • Collection of financial transaction data
  • Processing of accounting data
  • Storage of accounting information in databases
  • Preparation and presentation of accounting reports
  • Use of information technology in accounting
  • Accounting software and ERP systems
  • Internal control systems
  • Security of accounting information systems
  • Prevention and detection of fraud
  • Information systems auditing
  • Integration of business processes and accounting systems
  • Efficiency and effectiveness of information systems
  • Compliance with standards, policies, and regulations

 

  1. Management Accounting
  • Providing information for internal management
  • Planning and decision making
  • Budgeting and budget control
  • Cost control and cost management
  • Cost analysis
  • Product costing and pricing decisions
  • Profit analysis and performance evaluation
  • Cost–Volume–Profit (CVP) and break-even analysis
  • Performance measurement
  • Balanced Scorecard
  • Strategic planning
  • Financial forecasting
  • Improving operational efficiency and effectiveness

 

  1. Financial Accounting
  • Recording financial transactions
  • Recognition and measurement of financial elements
  • Preparation of financial statements
  • Income statement
  • Statement of financial position (balance sheet)
  • Cash flow statement
  • Statement of changes in equity
  • Compliance with accounting standards (IFRS/GAAP)
  • Financial reporting for external users
  • Fair presentation of financial information
  • Consistency and comparability of financial statements
  • Disclosure of financial information
  • Financial statement analysis
  • Tax Recognition
  • Tax Measurement
  • Fiscal and Commercial Reconciliation
  • Current Tax
  • Deferred Tax
  • Effective Tax Rate (ETR)
  • Tax Disclosure
  • Tax Compliance (in Financial Reporting)
  • Tax Planning (from a Financial Accounting Perspective)
  • Tax Liability
  • Tax Consequences on Financial Performance Theory
  • Tax Shield Theory

 

  1. Auditing
  • Examination of financial statements
  • Evaluation of the fairness of financial statements
  • Issuance of audit opinions
  • Evaluation of internal control systems
  • Compliance with auditing standards
  • Internal and external auditing
  • Compliance auditing
  • Operational auditing
  • Information systems auditing
  • Fraud detection and prevention
  • Collection and evaluation of audit evidence
  • Risk assessment and management
  • Providing assurance to financial statement users

 

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) accepts submissions that contribute to this field of research, encouraging collaboration and exchange of knowledge. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) has been accredited Sinta 3 in accordance with the Decree of the Directorate General of Higher Education, Research, and Technology of the Ministry of Education, Culture, Research and Technology of the Republic of Indonesia. (SK Dirjen Dikti No.225/E/KPT/2022)

The Journal of JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) is an important instrument for creating value in the world of education and organization. publication of the JASa journal for the first time in March 2017, and 2017 with 2018 published 4 times in 1 year and in the 2019 issue, JASa published the manuscript three times in one year in April, August, and December Formerly Services: Langlangbuana University's audit accounting journal and information system are available at http://journal.unla.ac.id/index.php/jasa, but now the domain has been transferred to the server of the Faculty of Economics and Business, Langlangbuana University are available a https://journalfeb.unla.ac.id/index.php/jasa

ISSN:

2250-0732 (Print)

2655-8319 (Online)