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Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Published by Universitas Atma Jaya Makassar
ISSN : 16935047     EISSN : 26210320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Mathematics Social Sciences
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).
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)" : 6 Documents clear
PENGARUH PEMBAGIAN KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI PT. TIGA SAUDARA INDONUSA MAKASSAR Arfiany Arfiany
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.89

Abstract

The concept of managing employees or employees becomes very important in the organization. Seeing the importance of Human Resources (HR) in supporting the progress of an organization must try to get the right workforce both in quality and quantity. Companies are certainly obliged to conduct screening or selection of employees before the division of labor. This is very important and should not be ignored because it can happen that the workforce obtained by the company is not in accordance with the established standards. The selection of the right employee can strengthen an organization in achieving its goals. Mistakenly choosing employees, can be very detrimental in terms of time, cost and morale. In carrying out selection, an organization should determine the requirements that must be met by a prospective workforce before they are rejected or accepted. This aims to make selection as objective as possible. After conducting the selection, the next step that must be done is placement, which is placing the right person in the right position.
DESAIN KURIKULUM DAN MOTIVASI BELAJAR MAHASISWA Kunradus Kampo
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.90

Abstract

This study aims to identify the concept of learning which will motivate the learning of accounting students based on the curriculum of the accounting study program in Makassar. The study sample was 87 students from several private universities in Makassar. The research method used was descriptive research that identified 5 learning motivation of accounting students, learning outcomes, lecturer learning methods, and lecturer ratings. The results showed that on average students had high learning motivation even though there were also some students who had low motivation. Students may have entrinsic motivation but they try to learn because they are motivated to get high scores. Accounting students understand the competencies to be obtained and are supported by varied learning methods from lecturers. These results may be explained by the results of a test of the relationship or association between learning motivation and GPA which indicates a relationship between the two. While learning motivation and duration of study, learning motivation and GPA, as well as GPA and duration of study there is no relationship or not associated with one another.
PENGARUH DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH KOTA TUAL PERIODE 2010-2013 Ely Steven Ingratubun; Wilhaminus Sombolayuk
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.91

Abstract

This study aims to determine and analyze how much influence simultaneously from the balance funds and local original income to the regional expenditure of Tual city while partially to find out and analyze how much influence the regional balance funds and original revenue (PAD) to the Tual city regional expenditure. The results showed that if the variable X1 (balancing fund) and X2 variable (local original income), affect the regional expenditure in Tual City. So the variables X1 (balancing funds) and X2 (local own revenue) simultaneously (together) affect the Tual City government regional expenditure. To maintain the consistency of the Tual city government budget, it is necessary to do: (1) The Tual city government focus on increasing balance funds in order to spur the regional economy more effectively and efficiently in the future, (2) Tual City government, more focus on building infrastructure such as bridges / ports, terminals, shophouses, fish markets, vegetable markets, clothing markets, fruit markets and others in order to increase regional own-source revenue (PAD) going forward, and (3) Tual city government further strengthens bureaucratic performance in increasing funds regional balance and original revenue in order to increase the regional budget more effectively and efficiently in the future.
STRUKTUR KEPEMILIKAN PERUSAHAAN SEBAGAI MEKANISME PEMBENTUKAN PRINSIP KONSERVATISME UNTUK MENCIPTAKAN RESPON PASAR Yulianthy Ho; Suwandi Ng; Paulus Tangke
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.92

Abstract

The aim of this research is to investigate whether institutional ownership and family ownership have an impact to conservatism, whether institutional ownership, family ownership and conservatism have an impact to ERC, and whether conservatism is able to mediate the impact of institutional ownership and family ownership to ERC. The population used in this research is all non-financial companies listed on the Indonesia Stock for the period 2014-2017. The number of samples used amounted 147 companies each year, selected using purposive sampling method. Path analysis is used to analyze the data in this research. The first substructure equation of this research shows that institutional ownership and family ownership have a positive impact on conservatism. The second substructure equation shows that institutional ownership positively affects the ERC, while family ownership and conservatism negatively affect the ERC. The results of a sobel test indicate that conservatism fails to mediate the impact of institutional ownership and family ownership towards ERC. The implications of this research is that investors can consider institutional ownership, family ownership, and the application of conservatism principles that can affect the response to the firms’ earnings quality as measured by earnings response coefficient (ERC).
DAMPAK LINGKUNGAN KERJA NON-FISIK DAN KOMPENSASI TERHADAP KINERJA KARYAWAN Bernadeth Tongli; Bartholomeus Tandiayu; Johanis Panggeso; Charles Wijaya Wong
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.93

Abstract

Various types of research have been conducted on the environment and compensation in relation to employee performance, but specifically non-physical environmental impacts and compensation in state-owned enterprises are still rarely found online journals in relation to employee performance. This study aims to investigate the impact of the non-physical work environment and compensation on employee performance. Simple random sampling technique is used to select population members from employees of PT. Telkom Regional VII Makassar City. This research is an associative type of research with data collection methods through surveys. Data analysis uses multiple linear regression analysis. The results showed that the non-physical environment did not have a significant and positive effect on employee performance. Meanwhile compensation affects the performance of employees The coefficient of determination shows that the non-physical work environment and Compensation can shape the direction of employee performance by 24.9%, while 75.1% is determined by other variables not included in this research model.
STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME PENINGKATAN KUALITAS AUDIT DAN DAMPAKNYA TERHADAP REAKSI PASAR Stevi Wijaya; Suwandi Ng; James Raynold Gandasully
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.94

Abstract

The purpose of this research was to investigate whether foreign ownership and government ownership have an impact on audit quality and whether audit quality has an impact on market reaction. The population used in this research are all companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 102 companies were selected to used being sample, The method of analysis used linear regression analysis using SPSS 20. The results of this research show that foreign ownership has a positive but not significant impact on audit quality. Government ownership has a positive and significant impact on audit quality. While audit quality has a positive and significant impact on market reaction. The implication is foreign and government ownership are expected to use Public Accounting Firm with good competence and experience capable of evaluating and verifying financial statements so thai it is free from mistakes that will improve the credibility of financial statements, and increasing the confidance of users of financial statements such as shareholders,creditors. So it will affect the company stock price.

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