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INDONESIA
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 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)" : 6 Documents clear
PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN Suwandi Ng; Felicia Katrin Phie
SIMAK Vol 18 No 01 (2020): 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.v18i01.110

Abstract

This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test. The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value. The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.
PENERAPAN IT GOVERNANCE BERBASIS COBIT 4.1 PADA LEMBAGA PENDIDIKAN Agatha Fatmawati Febriana; Weli Weli
SIMAK Vol 18 No 01 (2020): 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.v18i01.111

Abstract

In line with the increasing use of information technology devices, organizationsneed to implement information technology strategies that are appropriate toorganizational goals. Likewise, the use of information technology for businessprocesses in the education industry needs to adopt information technologygovernance. This research aims to analyze the implementation of informationtechnology governance using the COBIT 4.1 framework. The subject of thisresearch is the Catholic University of Indonesia Atma Jaya Jakarta. Datacollection was carried out by survey method using a questionnaire aimed atinformation technology managers and several core users in several units.Descriptive analysis results found that the conditions of information technologygovernance and implementation at Atma Jaya Catholic University of Indonesiaare at level 3 using a scale of 0 to 5. This result means that the institution has aproper procedure and communicate the document. This research contributes toresearch related to the application of information technology governance,especially for educational institutions, as well as information technologymanagers as input in managing information technology resources in relatedinstitutions.information technology resources in related institutions.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA USAHA KECIL MENENGAH (UKM) NARASA ABADI PALU Nadhira Afdalia; Chalarce Totanan; Yuldi Mile
SIMAK Vol 18 No 01 (2020): 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.v18i01.113

Abstract

Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
REFLEKSI MAKNA KEADILAN PROFESI AKUNTAN DALAM PERSPEKTIF SPIRITUAL KRISTIANI Fransiskus Randa
SIMAK Vol 18 No 01 (2020): 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.v18i01.114

Abstract

This paper is a reflexisting of the justice as something that is always added and fought for by individuals and society. This article tries to find an equivalent meaning of justice in the Christian faith and tries to reflect the practices of justice in the real world. The results show that justice is a slogan that becomes the jargon of each individual or society but is very difficult to implement properly and consistently.
PENDEKATAN EKSPLORASI MENGENAI PERSEPSI MASYARAKAT DALAM MENGGUNAKAN E-MONEY PADA JALUR TOL DI KOTA MAKASSAR Hendrikus Kadang; Virginia Rosalia G; Thomas Th. Abraham; Nataniel Papalangi
SIMAK Vol 18 No 01 (2020): 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.v18i01.115

Abstract

Various studies on the use of e-money have been conducted and most of them use the positivism approach, so that it is rarely found in the form of an exploration approach especially with regard to toll roads. The purpose of this study is to explore, describe and analyze people's perceptions in using e-money on the toll road in Makassar City. This study uses a semi-structured interview method in the process of collecting data in the analysis unit. The population of this study consists of three categories: toll road users and e-money users, e-money experts, and toll service providers with 10 participants to be interviewed. Data analysis method used is thematic analysis with the help of cross-case analysis. Based on the results of open coding, it can be concluded that e-money is one form of easy transactions and the use of e-money that is safe, efficient payment and saves time, e-money risk levels are lower. Meanwhile, the way to overcome the problem of using e-money on toll roads is to print and save transaction receipts, maintain e-money cards, make compensation, prepare officers, socialize, and register with vendors.
OPINI AUDIT ATAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KABUPATEN DI SULAWESI SELATAN Ayu Puspita Sari; Muhammad Adil
SIMAK Vol 18 No 01 (2020): 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.v18i01.116

Abstract

This research aims to analyze whether the audit opinion relates to the disclosure of the financial statements of the District government in South Sulawesi; This research uses secondary data that is qualitative descriptive in the content analysis method (contents) to calculate the score of the disclosure of the District government's financial reporting. The results of the study showed that the audit opinion relates to the disclosure of the District government's financial statements in South Sulawesi.

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