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).
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<![CDATA[ADVERSITY QUOTIENT DAN KEPUASAN KERJA TENAGA MARKETING OTOMOTIF KOTA PALEMBANG DI ERA PANDEMI COVID-19 ]]>
<![CDATA[Johan Gunady Ony]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.151
<![CDATA[This research was conduted with the aim of measuring the level of adversity quotient and its effect on job satisfaction of Palembang automotive marketers in the era of the Covid-19 pandemic. The population in this research is the automotive (car) marketers in Palembang. The research sample was determined using a non probability sampling technique, namely convenience sampling, as many as 75 repondents. The result showed that the automotive marketers in Palembang was dominated by the Campers with moderate adversity quotient level. This research also shows that adversity quotient has a positive and significant effect on job satisfaction of automotive marketers in Palembang during the Covid-19 pandemic.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, GROWTH OPPORTUNITIES DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN BUMN PERIODE 2017 – 2020 ]]>
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Alifvina Larasati]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.183
<![CDATA[This research aims to examine the influence of institutional ownership, growth opportunities, and profitability on accounting conservatism on state-owned companies listed on the Indonesia Stock Exchange in the period 2017 – 2020. The sampling method used is purposive sampling, with the amount of data processed as many as 49 companies from 100 owned companies. The method of data analysis use multiple linear regression. The results showed that institutional ownership had a significant negative effect and profitability had a significant positive effect on accounting conservatism. While growth opportunities have no effect on accounting conservatism.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN PERUBAHAN LABA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Hermina Lima Baha]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.195
<![CDATA[The purpose of this study was to determine the effect of firm size, institutional ownership, profitability, and earnings changes on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population used in this study were 31 companies. While the sample used as many as 16 companies selected by using purposive sampling technique. Multiple linear regression analysis technique is the analysis technique used in this study. Based on the result of the analysis, firm size, institutional ownership, profitability, and earnings changes have a positive effect on firm value.]]>
<![CDATA[ANALISIS FAKTOR EKSTERNAL DAN INTERNAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK HAND SANITIZER DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Leo Alexander Tambunan]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.198
<![CDATA[The purpose of this study is to find out what factors influence consumer decisions to buy hand sanitizer products during covid-19. This research was conducted on 100 people who made purchases of hand sanitizers. This research belongs to the type of descriptive research with survey method. The data in this study were obtained through observation and questionnaires. The data analysis technique in this study used Partial Least Square (PLS). Several tests were carried out including: descriptive statistical test, Measurement Model Test or Outer Model, and Structural Model Test or Inner Model. Based on the results of the study, it was found that external factors did not have a significant influence on purchasing decisions as indicated by a significance value of 0.233>0.05. while internal factors have a significant influence on purchasing decisions as indicated by a significance value of 0.000 <0.05. And the results obtained that simultaneously external factors and internal factors have an influence on purchasing decisions.]]>
<![CDATA[WHISTLEBLOWING PADA INDUSTRI PERBANKAN DI INDONESIA ]]>
<![CDATA[Ripa Fajarina Laming]]>;
<![CDATA[Nur Fadhila Amri]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.238
<![CDATA[This study aims to analyze the effect of whistleblowing hotline on internal fraud in the banking industry in Indonesia and to further examine whether the whistleblowing hotline can limit fraud. Observations were made over a period of 10 years. The sample in this study was 270 banking companies listed on the Indonesia Stock Exchange (IDX) which were determined through purposive sampling technique. The research data uses the company's annual report for the 2010-2019 period obtained from the Indonesia Stock Exchange (IDX) and Good Corporate Governance data obtained from the company's official website. The analytical method used is linear regression using SPSS software. The results showed that the whistleblowing hotline had a significant negative effect on internal fraud. However, in order for the whistleblowing hotline to run effectively, adequate resources are needed in managing the hotline and definite legal protection for whistleblowers.]]>
<![CDATA[PERSEPSI DAN MINAT MANAJEMEN CU TERHADAP PEMBANGUNAN BERKELANJUTAN DAN PELAPORAN BERKELANJUTAN ]]>
<![CDATA[Kunradus Kampo]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.241
<![CDATA[This study aims to analyze the perceptions of Credit Union (CU) managers regarding sustainable development and interest in sustainable reporting. Respondents were asked to answer the questionnaire personally via google form. The SPSS output which became the focal point included descriptive statistical data, perception frequency and management interest. The results of the study indicate that CU management has a very good perception of sustainable development and sustainable reporting. In addition, CU management also has a high enough interest in implementing sustainable reporting. CU management has a good perception of the triple bottom line concept: profit, people, and planet and is interested in implementing sustainable reporting because it is an embodiment of CU's main value, namely love. The triple bottom line is strategically in line with CU's vision of economic, social and environmental vision and CU's management has implemented it in governance and activities through their work programs and annual budgets.]]>
<![CDATA[FACTOR THAT AFFECTING DEBT TO EQUITY RATIO IN THE INDONESIA’S TOURISM INDUSTRY SECTOR ]]>
<![CDATA[Tan Natasya Yona Calista]]>;
<![CDATA[Purwanto Purwanto]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.242
<![CDATA[The research aim is to examine the influence of working capital turnover, current ratio, cash ratio, firm size and return on assets toward debt to equity ration in the tourism industry sector listed on the Indonesia Stock Exchange. This is a quantitative research which takes data from the company’s audited financial statement. There are five independent variables which are being examined by descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypotheses testing. The population of this research is tourism companies and stores 10 samples of companies fulfilled certain criteria in the period of 2012-2018 annually. The technique used for multiple linear regression panel data is the random effect model. The outcomes reveal a value of adjusted R-squared towards dependent variable is 33.22% and the independent variables of working capital turnover, current ratio, firm size and return on assets have a significant influence on debt to equity ratio in hypotheses testing. The most significant independent variable influences debt to equity ratio in the tourism industry sector in Indonesia is working capital turnover. High working capital turnover indicates this shortage of working capital which may be due to high inventory turnover, accounts receivable or cash balances that are too small.]]>
<![CDATA[ANALISA PROFITABILITAS RUMAH SAKIT YANG TERDAFTAR DI PASAR MODAL THAILAND DAN INDONESIA PADA TAHUN 2015-2019 ]]>
<![CDATA[Carissa Faustina]]>;
<![CDATA[Gracia S. Ugut]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.243
<![CDATA[The purpose of this study was conducted to determine the effect of COGS ratio, operating cost ratio, size, net working capital and leverage on profitability of healthcare in Indonesia and Thai. Sample used were 6 and 24 hospitals listed on Indonesian’s and Thai’s capital markets for period 2015 – 2019. Based on results with panel regression modeling, COGS ratio, leverage, size and Net Working Capital have a significant effect on Indonesian's ROA; size, leverage and Net Working Capital have a significant effect on Indonesian's ROE; Operating Expense Ratio and Size have a significant effect on Thai's ROA; and Net Working Capital, Size, and leverage have a significant effect on Thai's ROE. The R2 values obtained for ROA and ROE models in Indonesia were 91.08% and 97.99%, while Thai has 87.77% and 87.35%.]]>
<![CDATA[PENGARUH KEPEMILIKAN INTITUSIONAL DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Sri Ayem]]>;
<![CDATA[Yuliana Adelheit Knoba]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.244
<![CDATA[This research aims to determine the effect of institutional ownership and audit quality on earnings management with financial distress as a moderating variable. The research sample was selected using a purposive technique and taken were the annual financial reports of manufacturing companies that were registered consistently during the last four years, namely 2016-2019 with a sample size of 14. The results of this study indicate that institutional ownership has a negative and significant effect on earning management, audit quality has a negative effect on earnings management, financial distress can moderate the relationship between institutional ownership and earnings management, financial distress can moderate the relationship between audit quality and earnings management]]>
<![CDATA[ANALISIS PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Narcisus Jumadi]]>;
<![CDATA[Julianti Sjarief]]>
<![CDATA[ SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i02.248
<![CDATA[The purpose of this research to analyze the effect of intellectual capital, sustainability report disclosure, and firm size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020. In this study, there were 66 samples from 18 companies. The data collection method used is purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that intellectual capital has a significant positive effect on financial performance, sustainability reports disclosure has a significant negative effect on financial performance, and firm size has no significant effect on financial performance.]]>
