Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 (cetak).
Articles
10 Documents
Search results for
, issue
"Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)"
:
10 Documents
clear
<![CDATA[DETERMINANTS OF AUDIT DELAY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD ]]>
<![CDATA[Yunika Prastiyani Winda Ningrum]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.255
<![CDATA[This study aims to examine and analyze the effect of firm size, profitability, solvency, and the size of the public accounting firm on audit delay in mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling method used is purposive sampling and obtained as many as 55 samples. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on audit delay, profitability and solvency have no effect on audit delay. While public accounting firm size has a negative effect on audit delay. The implication of this research is that the company should pay more attention and identify the factors that affect the audit delay. Mainwhile for mining companies it is to always maintain the level of profitability, solvency and use the services of the big four KAP so that they are encouraged to submit financial reports in a timely manner.]]>
<![CDATA[THE IMPACT OF INFORMATION ASYMMETRY AND FINANCIALPERFORMANCE ON EARNINGS MANAGEMENT BY USING GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE ]]>
<![CDATA[Chandra Leonardo Dapinci Tambunan]]>;
<![CDATA[Atik Djajanti]]>;
<![CDATA[Heri Irawan]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.258
<![CDATA[This study was conducted to determine the effect of information asymmetry and financial performance on earnings management by using Good Corporate Governance (GCG) as a moderating variable. Financial performance in this study was measured by profitability and solvability. The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies. The sample involved in this study comprises of 41 manufacturing companies listed on the Indonesia Stock Exchange (BEI); covering 123 firm-year observations from the fiscal years 2018 to 2020. The research hypotheses were tested using Moderated Regression Analysis. The result of this study found that: 1) asymmetry information had significant positive effect to earnings management; 2) profitability had significant positive effect to earnings management; 3) solvability had no significant negative effect to earnings management; 4) GCG can reduce the positive effect of asymmetry information to earnings management; 5) GCG cannot reduce the positive effect of profitability to earnings management; and 6) GCG cannot strengthen the negative effect of solvability to earnings management.]]>
<![CDATA[THE INFLUENCE OF FINANCIAL TARGETS, NATURE OF INDUSTRY, CHANGE OF DIRECTORS AND CEO POLITICIANS ON FRAUDULENT FINANCIAL STATEMENTS ]]>
<![CDATA[Harry Budiantoro]]>;
<![CDATA[Cahyo Adi Nugroho]]>;
<![CDATA[Perdana Wahyu Santosa]]>;
<![CDATA[Kanaya Lapae]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.285
<![CDATA[This study aims to examine the influence of financial targets, nature of industry, change of directors and ceo politicians on fraudulent financial statements. This study uses a sample of state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sampling technique in this study is purposive sampling and can be a sample of 17 companies. This study uses secondary data, namely the company's financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The analytical method used is multiple linear regression. The results of this study indicate that financial targets have a significant positive effect on financial statements. The nature of the lindustry has a negative effect on the financial statements. Changes that have a negative financial effect on reporting fraud. CEO Politicians have no effect on financial statements.]]>
<![CDATA[THE ROLE OF AFFECTIVE AND COGNITIVE RESPONSE IN MEDIATING THE EFFECT OF NEW PRODUCT DESIGN ON THE BEHAVIORAL BRAND LOYALTY OF LE MINERALE DRINKING WATER ]]>
<![CDATA[Adriana Winarti]]>;
<![CDATA[Domi Kirana]]>;
<![CDATA[Ida Bagus Nyoman Udayana]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.289
<![CDATA[This study aims to determine the effect of Le Minerale's new drinking water product design on consumer response and consumer loyalty. This study includes causal research, namely research that finds and describes a causal relationship between the Le Minerale retailer population. The data collection technique used the observational method by distributing questionnaires. Types and sources of data using primary data, validity and reliability are used to test the questionnaire. After the data is collected, the model test and hypothesis test are carried out. SPSS was used for data analysis. The results of this study, the new product design variable has a significant positive effect on cognitive response. New product design has a significant positive effect on affective response. Cognitive response and affective response have a positive and significant effect on behavioral brand loyalty. New product design has an effect on behavioral brand loyalty through cognitive response. New product design affects behavioral brand loyalty through affective response.]]>
<![CDATA[VALUE OF PANAI’ ON SOCIAL CAPITAL CONCEPTCULTURAL STUDY IN SOUTH SULAWESI ]]>
<![CDATA[Silviyana Usman]]>;
<![CDATA[Tenriwaru Tenriwaru]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.293
<![CDATA[This study aims to determine how to determine the value of panai' in the Bugis-Makassar ethnic community in South Sulawesi. This study uses a qualitative method with an ethnographic approach with narrative analysis techniques. The ethnographic approach is a qualitative research strategy in which the researcher investigates culture in the natural environment for a sufficiently long period of time to collect data. The data of this study were obtained from primary and secondary data. The results showed that to determine the amount of panai' there were several factors, namely social status, education level, physical factors of the prospective bride, food prices and social capital. The position of the panai' money is very burdensome for the men if the panai' money requested is too expensive. Panai money should be a form of positive attitude shown by men who have to work hard to provide panai money in order to woo the desired lover. In accounting, transparency and accountability of panai' money is very necessary for both candidates to maintain trust because the amount of money given must be known by the nuclear family of the prospective bride and groom and in its management it must be used according to its function.]]>
<![CDATA[“I SHOULD LOVE LOCAL PRODUCT” : LOCAL PRODUCT LOYALTY WITHIN UTILITARIAN PERSPECTIVE ]]>
<![CDATA[Ignasius Heri Satrya Wangsa]]>;
<![CDATA[Maria Josephine Tyra]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.326
<![CDATA[Social aspect in consumer behavior has placed the essence of interaction between consumer and his environment. It is within the interactive process that consumer begins to recognize his role. Therefore, there are two domains in the context of local product loyalty. First, pressure of social function directs the consumption to satisfy certain level of social consequences ie. the deployment of loyalty as part of patriotism “I should love local product”. Second, economic rationality is always trying to seek the best combination in which resources can be allocated efficiently. In the first domain the discussion is mainly about local product consumption ie. nationalism-based consumption, while in the second one the utilitarian perspective is introduced as complement in the discourse of the rationales behind local product consumption. Participants in this research were selected and their narratives of local product consumption were analyzed through mixed-method approach. Marketing implication was also discussed to contribute in the theory of local product consumption within utilitarian perspective.]]>
<![CDATA[MANAGEMENT INFORMATION SYSTEM DESIGN OF PRODUCTION AND SALES AT PT MANDIRI TEGUH INTI SEJAHTERA ]]>
<![CDATA[Paskalia Kartini]]>;
<![CDATA[Thommy Willay]]>;
<![CDATA[Riri Supriani]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.327
<![CDATA[The change of a period is marked by the development of technology at that time. The development of technology, especially information technology, is related to the increasingly sophisticated computer technology used throughout the world. This makes the role of computers is very important in all aspects of human life. PT Mandiri Teguh Inti Sejahtera is a company that runs a pile production business. Data processing is still done manually such as on calculation process in determining raw materials for production. Sometimes errors in calculation can lead in to errors in production as well. Technique of analyzing and designing system is Unified Modelling Language (UML), database design uses Microsoft SQL Server 2008 and the application is designed using Microsoft Visual Basic.Net 2010. The results is Information System Design of production and sales, it can help PT Mandiri Teguh Inti Sejahtera to produce more precise and accurate information in data processing and decision making processes that are more effective and efficient.]]>
<![CDATA[THE EFFECT OF CAPITAL INTENSITY, INDEPENDENT COMMISSIONERS, AND POLITICAL CONNECTIONS ON TAX AVOIDANCE ]]>
<![CDATA[Peni Maharani Artiningsih]]>;
<![CDATA[Djoko Wahyudi]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.328
<![CDATA[The purpose of this study was to determine the effect of capital intensity, independent commissioners, and political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The independent variables used included capital intensity, independent commissioners, and political connections while the dependent variable is tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 175 companies. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data collection using purposive sampling method. The data needed in this study was obtained from the annual published financial report data published by the IDX. The data analysis method used to test the hypothesis is multiple linear regression analysis. The results showed that independent commissioners had a significant positive effect on tax avoidance. Meanwhile, capital intensity and political connections have no significant effect on tax avoidance.]]>
<![CDATA[PAST BEHAVIOUR, FINANCIAL LITERACY, AND INVESTMENT DECISION-MAKING PROCESS OF INDIVIDUAL INVESTORS ]]>
<![CDATA[Nuury Nurmelia]]>;
<![CDATA[Firstina Nur Fadilla]]>;
<![CDATA[Nur Wahyuni AR]]>;
<![CDATA[Farah Margaretha Leon]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.329
<![CDATA[This study is a quantitative study that aims to determine the influence of past behavior, financial literacy, and investment decision-making processes on individual investor. The object in this study was an individual investor listed on the Indonesia Stock Exchange. The samples in this study were selected using purposive sampling techniques. There are 148 samples of investors domiciled in the Jabodetabek area. Primary data is obtained through answers from questionnaires distributed to individual investors and measured using scale of likert. Data is processed using AMOS software and research methods using SEM test analysis. The results showed that individual attitudes, behavioral control and capital market training influence the intention to invest. Financial literacy affects individual attitudes and behavioral control. While subjective norms and past behavior have no influence on the intention to invest in the capital market. This research has implications for securities companies, the Indonesia Stock Exchange, as well as issuers of public companies, and for investors.]]>
<![CDATA[THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH CORPORATE GOVERNANCE AS A MEDIATION VARIABLE ]]>
<![CDATA[Ana Mardiana]]>;
<![CDATA[Paulus Tangke]]>;
<![CDATA[Angel Excella Virghita]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35129/simak.v20i01.330
<![CDATA[The purpose of this study is to investigate the effect of intellectual capital on firm value mediated by corporate governance. The variables used in this study are intellectual capital as an independent variable, company value as the dependent variable, and corporate governance as a mediating variable. The population used is all mining companies listed on the Indonesia Stock Exchange (IDX) with the study period in 2016-2018. The number of samples is 31 companies each year, selected by the purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data with the test equipment used, namely the classic assumption test, hypothesis test and sobel test. The method used in data collection is non-participant observation, by making observations, taking notes, and studying the annual reports and financial statements of companies that are published by the IDX. The results of this study indicate that corporate governance is unable to mediate the relationship between intellectual capital and firm value. Where intellectual capital has a significant negative effect on corporate governance, intellectual capital does not have a significant positive effect on firm value, and corporate governance has a significant positive effect on firm value.]]>
