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                <text>Financial statements provide accounting information  that  can  be  used  by  users  for  decision  making.  To avoid  material  misstatement,  financial  statements  need to  be audited   by   qualified   independent   auditors.   The   auditor   is expected to be able to provide guarantees through opinions given to  the  company's  accounting  information.This  study  aims  to determine  the  effect  of  auditor  factors  (audit  tenure,  audit  fees, auditor  market  share)  and  auditee  factors  (company  size  and publication age) on audit quality. The object of research is non-financial  state-owned  companies  listed  on  the  Indonesia  Stock Exchange  in  2014-2018.  With  the  purposive  sampling  method obtained  16company  samples  or  77  observational  data  after subtracting three outlier data. The data were analyzed by logistic regression  analysis.The  results  showed  that  the  auditor  factors and the auditee factors had a simultaneous effect on audit quality. Meanwhile, partially only the auditor factors affect audit quality, namely;  audit  tenure  had  a  positive  effect  and  auditor's  market share  had a  negative  effect  on  audit  quality.  The  novelty  of  this study  is  market  capitalization  as  a  proxy  for  firm  size  variables with the main issue of audit quality.It is recommended for further research to re-examine variables that do not support the research hypothesis  on  the  research  object  and  different  observation periods. For the auditor, it is advisable to consider the auditor's workload,  because  it  is  feared  that  it  will  cause  the  auditor's dysfunctional behavior which can result in an inferior audit</text>
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                <text>Fakultas Ekonomi dan Bisnis, Telkom UniversityBandung, Indonesia</text>
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                <text>PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN BERBASIS WEB PADA LAUNDRY SEPATU SNEAKLIN BANDUNG</text>
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                <text>nformation Systems, Accounting</text>
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                <text>The  purpose  of  this  research  is  to  design  an accounting  information  system  application  that  processes  web-based  salary  data  on  Sneaklin  Bandung  laundry  shoes,  the method  is  done  using  descriptive  and  experimental  methods. Salary data processing performed at Sneaklin Bandung Laundry Shoe  is  already  using  a  computer,  namely  using  the  Microsoft Excel  program,  this  method  is  still  troublesome  administrative staff  in  managing  employee  salary  calculation,  employee  data, and  payroll   processes.   The  design  of  a  web-based  payroll accounting information system in Sneaklin Bandung shoe laundry using the PHP and MySQL programming languages is expected to  facilitate  administrative  staff  in  processing  payroll  data  and managing employee data</text>
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                <text>Rida Annurfaida</text>
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                <text>https://journals.telkomuniversity.ac.id/jaf/issue/view/195</text>
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                <text>Komputerisasi Akuntansi, Fakultas Teknik dan Ilmu Komputer, Universitas Komputer Indonesia</text>
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                <text>THE EFFECT OF ACCOUNTING INFORMATION USE AND INTERNAL CHARACTERISTICS OF ENTREPRENEURS TOWARD PRODUCTIVITY OF SMALL AND MEDIUM ENTERPRISES IN BANYUMAS REGENCY</text>
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                <text>accounting traning, business scale, level of education, accounting information use, productivity of SME’</text>
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                <text>This  study  aims  to  examines  the  effect  of the  use  of  accounting  information  and  internal  characteristics  of entrepreneurs  including  accounting  training,  business  scale  and educational  level  toward  productivity  of  SME’s.  The  use  of accounting     information     and     internal     characteristics     of entrepreneurs  is  measured  by  Likert  scale  and  scale  score.  The sample  of  94  respondents  of  SME  entrepreneurs  is  selected  from the  population  of  all  SME  entrepreneurs  in  Banyumas  Regency, using  the  quota  sampling  method.  Analytical  techniques  use multiple  regression  to  test  the  relationship  between  independent variables  with  dependent  variables,  after  all  all  data  has  been valid and reliable through dataquality test.  The result of the test shows  that  business  scale,  educational  level  and  accounting information    use    have    significant    influence    to    business productivity,   while   accountancy   training   variables   have   no significant influence to productivity of SME’s</text>
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                <text>Icuk Rangga Bawono1,Triani Arofah2, Berlian MuhammadS. Ubay</text>
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                <text>https://journals.telkomuniversity.ac.id/jaf/issue/view/195</text>
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                <text>Wiwin Aminah1</text>
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                <text>https://journals.telkomuniversity.ac.id/jaf/issue/view/195</text>
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                <text>Prodi Akuntansi FEB Telkom University</text>
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                  <text>Vol. 4 No. 2 (2020)</text>
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                  <text>Universitas Telkom</text>
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                <text>Fashion Business, Plus-size Fashion, Financial Condition, Financial Planning, Improving,BusinessPerformance</text>
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                <text>Indonesian  as  one  of  the  countries  that  accept globalization. Indonesian economic development plans make the development of creative industries like one of the main priorities. The problem arises that some industry players cannot harness the capital well as the SME's company in the modern era's we need to  manage  the  financial  well  and  minimalized  the  cost.Avant Grande  is  a  Bandung  company  that  is  running  a  business  in customizing denim pants. Avant Grande implement the system of business  made  by  order  and  ready  stock.  We  found  that  in comparison  with  current  performance  with  past  performance, using  ratios  allows  us  to  analyse  the  progress  of  the  firm.  The firm’s progress is “Poor” because from 2017 to 2018, there was a decreasing ratio value. After using DuPont System of Analysis to find the root cause, the researcher needs to dissect the net profit margin.  From  the  discussion  and  root  cause  finding,  to  make AvantGrande  best  in  performance  in  business,  Avant  Grande need  to  do  the  planning.  For  the  solution,  the  Avant  Grande business is needed to do Long-term Financial Planning</text>
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                <text>Afti Insani Nurmahmudiyah1Raden Aswin Rahadi2, Atika Irawan3</text>
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                <text>https://journals.telkomuniversity.ac.id/jaf/issue/view/195</text>
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                <text>School    of    Business    and Management, Institut Teknologi Bandung</text>
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