Focus and Scope

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. aims to provide scientific information about research results in the fields of accounting, auditing, and information systems to academics, practitioners, students, and other interested parties. JASa (Jurnal Akuntansi, Audit, dan Sistem Informasi Akuntansi) accepts submissions of articles written in English. Authors of articles must state that the articles submitted to the JASa Journal are articles that have never been submitted or published in other journals.

Journal scope includes:

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

 

2. 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

 

3. 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

 

4. 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