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[BUSINESS DEVELOPMENT THROUGH A BUSINESS MODEL CANVAS APPROACH AT ELFATH MSMES ]]>
<![CDATA[Erika Luthfi Afifah]]>;
<![CDATA[Ito Setiawan]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.363
<![CDATA[Elfath UMKM is one of the UMKM in Purbalingga Regency, Central Java, which is located in Kaligondang Village. This UMKM is engaged in the production of snacks in the form of macaroni cheese. Based on the potential for product sales and also the number of MSMEs engaged in the production sector, the competition between fields is getting tighter. The problem with Elfath's MSMEs is that the business model has not been maximally implemented. So that the Elfath MSME needs to develop an ongoing business model so that later it can compete with other MSMEs. This study aims to identify the business model that is currently running in Elfath MSMEs and to develop a business model for Elfath MSMEs with a Business Model Canvas (BMC) approach and SWOT analysis. By using the BMC method, it can provide greater business opportunities by developing business models, while the SWOT analysis is used to determine the strengths, weaknesses, opportunities, and threats to these SMEs. The results of the study show that the business model currently being run by Elfath SMEs has fulfilled the 9 elements of the Business Model Canvas. Even though it has fulfilled the 9 elements of BMC, Elfath SMEs need to develop the business model by maximizing the strategies contained in the 9 elements of BMC through SWOT analysis.]]>
<![CDATA[ANALYSIS OF BANKING EFFICIENCY USING THE DEA (DATA ENVELOPMENT ANALYSIS) METHOD AT MESTIKA BANK WHICH IS LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Cindy Jessica]]>;
<![CDATA[Thomas Sumarsan Goh]]>;
<![CDATA[Elidawati Elidawati]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.364
<![CDATA[Bank Mestika is a private city bank domiciled in the city of Medan. Initially, Bank Mestika's efficiency performance evaluation was measured using financial ratios, but according to some experts the efficiency assessment could not be done partially but had to take into account all existing outputs and inputs. The purpose of the study was to find out how the level of efficiency of Bank Mestika is based on the size of the bank as seen from total assets using the Data Envelopment Analysis (DEA) approach. In this study, the object of research is banking efficiency, which is assessed by the size of the bank measured by total assets, BOPO is measured from interest income, interest expense, while ROA is measured from profit before tax with total assets. The Data Envelopment Analysis (DEA) method is used to measure banking efficiency in 2020 at Bank Mestika which is listed on the Indonesia Stock Exchange. The results show that Bank Mestika Dharma, Tbk is also facing inefficiency, meaning that the economic activity unit has not been able to allocate its resources optimally. The DEA approach can see the source of inefficiency by measuring the potential improvement of each input.]]>
<![CDATA[ASPECTS OF PEOPLE AND CULTURE IN INDUSTRIAL TRANSFORMATION 4.0 IN BANKING INDUSTRY ]]>
<![CDATA[Margaret Sihombing]]>;
<![CDATA[Setyo Riyanto]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.366
<![CDATA[The purpose of this study is to analyze aspects of people and culture in the transformation of industry 4.0 in the banking industry. This research method is qualitatively descriptive with engineering design this study uses a literature approach and literature review. The transformation of Industry 4.0 in the banking industry is carried out on the Aspects of People and Culture as one of the main things. The people and culture aspects are important aspects and have the biggest point of 30% of the 5 pilar in INDI 4.0, which is an indication of the readiness of the industry to transform towards Industry 4.0. As for 3 the areas that are the focus of the Aspects of People and Culture are the Work Culture of Employees, Openness to Change, and the Development of Self Competence. With digital transformation, mindset owned by HR it can compete in the digital age and this will support banking to survive and develop into a company that excels in Industry 4.0.]]>
<![CDATA[THE EFFECT OF HYGIENE FACTORS AND MOTIVATING FACTORS ON ASN JOB SATISFACTION AT THE TULUNG SELAPAN DISTRICT OFFICE ]]>
<![CDATA[Windi Lawinsi]]>;
<![CDATA[Asmanita Asmanita]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.367
<![CDATA[The research purpose is to test and analyze the influences of hygiene factors and motivating factors on ASN job satisfaction in the district office at Tulung Selapan. The type of data used in this study is primary and secondary data. Primary data was obtained through observations, interviews, and surveys using an armature. Whereas secondary data is in the form of documents, references relating to research needs, and compatibility. The object of this study is ASN in the district office of Tulung Selapan, Ogan Ilir. In this study, it was made to sample as many as 22 ASN. Data collection is carried out by survey method using sequential media in the form of a questionnaire. This research uses a descriptive research method with a quantitative approach. The analyzer uses a statistical test, the t-test, and F-test. Research results obtained are Hygiene and Motivating Factors to have a significant influence on Job Satisfaction in the district office Tulung Selapan.]]>
<![CDATA[EFFECT OF INTERPERSONAL COMUNICATION, REWARD, AND PUNISHMENT ON PERFORMANCE OF EMPLOYEES ]]>
<![CDATA[Fatmasari Fatmasari]]>;
<![CDATA[Nurdiana Nurdiana]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.368
<![CDATA[This study aims to analyze (1) the influence of interpersonal communication on the performance of millennial employees, (2) the effect of rewards on the performance of millennial employees, (3) the effect of punishment on the performance of millennial employees, and (4) the influence of interpersonal communication, reward, and punishment on the performance of millennial employees. The research was conducted at the BPRS Niaga Madani Office for 2 (two) months, from March to April 2022. The population used in this study were all 32 millennial employees of the BPRS Niaga Madani Office. Due to the relatively small number of samples (less than 100 people) and easily accessible by researchers, a saturated sample was determined. The results of the study conclude that (1) interpersonal communication has no significant effect on the performance of millennial employees, (2) rewards have no significant effect on the performance of millennial employees, (3) punishment has a positive and significant effect on the performance of millennial employees, and (4) interpersonal communication, reward, and punishment have an effect on positive and significant impact on the performance of the millennial employees of the BPRS Niaga Madani Office.]]>
<![CDATA[THE EFFECT OF TAX PLANNING AND POLITICAL COSTS ON PROFIT MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES ]]>
<![CDATA[Sri Nofita Salama]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Suwandy Ng]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.369
<![CDATA[This study aims to investigate whether the tax planning and political cost hasan influence on earning management, and whether profitability moderates theinfluence of tax planning and political cost on earning management. The populationon this study is all the companies listed in Indonesia Stock Exchange on 2017-2019 period. The number of sample are 56 companies each year determined usingthe purposive sampling method. Collecting data used documentation of financialstatement from Indonesia Stock Exchange. Data were analyzed using SPSS 21.The result of this study shows that tax planning has a significant and positiveimpact on earning management, in contrast, the political cost has no impact onearning management. Profitability moderates the relation of tax planning andearning management but doesn’t moderates the impact of political cost andearning management.]]>
<![CDATA[THE EFFECT OF PRICE AND PRODUCT COMPLETENESS ON CONSUMER PURCHASE DECISIONS AT INDOMARET DIPONEGORO TAKALAR ]]>
<![CDATA[Muchran Muchriady]]>;
<![CDATA[Muchran Murniady]]>;
<![CDATA[Mursalim Mursalim]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.370
<![CDATA[This study aims 1) to determine the effect of price on purchasing decisions at Indomaret Diponegoro Takalar. 2) to determine the effect of product completeness on purchasing decisions custumers at Indomaret Diponegoro Takalar. The type of research used in this research is quantitative with a sample of 96 respondents. Data collection techniques using a questionnaire technique. The data analysis technique used multiple linear regression test. The results showed that the price and product completeness had a positive and significant effect on purchasing decisions costumers at Indomaret Diponegoro Takalar.]]>
<![CDATA[THE EFFECT OF HUMAN RESOURCES COMPETENCE, GOAL ORIENTATION, BUDGET USE, AND MONITORING AND EVALUATION ON PERFORMANCE-BASED BUDGET MANAGEMENT SYSTEMS IN MANAGEMENT AGENCY REGIONAL FINANCE OF EAST LUWU REGENCY ]]>
<![CDATA[Adri E.]]>;
<![CDATA[Paulus Tangke]]>;
<![CDATA[Yakobus K. Bangun]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.371
<![CDATA[This study aims to examine the effect of HR competence, goal orientation, budget use, as well as monitoring and evaluation of the performance-based budget management system at the Regional Financial Management Agency of East Luwu Regency. To achieve this goal, data collection techniques were used through questionnaires, with data analysis techniques using multiple linear regression analysis, validity and reliability tests, classical assumption tests and hypothesis testing. The results of the research conducted found that HR competence had an effect on the performance-based budget management system. Goal orientation affects the performance-based budget management system. The use of the budget affects the performance-based budget management system, and monitoring and evaluation has a positive and significant effect on the performance-based budget management system at the Regional Financial Management Agency in East Luwu Regency, while the results of regression testing show that the dominant variable affects the performance-based budget management system. on the Regional Financial Management Agency in East Luwu Regency is the use of the budget.]]>
<![CDATA[ANALYSIS OF CAPITAL INTENSITY, SALES GROWTH, AND AUDIT COMMITTEE ON TAX AGGRESSIVENESS ]]>
<![CDATA[Michaela Janice Ved]]>;
<![CDATA[Julianti Sjarief]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.372
<![CDATA[This study aims to analyze capital intensity, sales growth, and the audit committee on tax aggressiveness. In this study, the population used are companies from the mining sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection in this study used purposive sampling method with the number of sample 130 from 36 companies/ The data analysis method used was descriptive statistics and multiple linear regression analysis using SPSS version 26. The results of this study indicate that capital intensity has a positive effect on tax aggressiveness, sales growth has a positive effect on tax aggressiveness, and the audit committee has no effect on tax aggressiveness.]]>
<![CDATA[DETERMINANTS OF THE LEVEL OF COMPLETION FOLLOWING UP RECOMMENDATIONS ON THE AUDIT RESULTS OF BPK RI TO LOCAL GOVERNMENTS ]]>
<![CDATA[Ken Yulita Maulydina Kusumarini]]>;
<![CDATA[Novita Weningtyas Respati]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.373
<![CDATA[This study aims to examine and analyze the influence of the factors that influence the level of completion of follow-up recommendations on the results of the examination of the BPK RI in district/city governments on the islands of Sumatera and Kalimantan. The population in this study are all district/city governments located on the islands of Sumatera and Kalimantan. Determination of the research sample using a purposive sampling technique and obtained as many as 564 samples consisting of 128 districts/cities. Multiple linear regression was used as a data analysis technique.The results of this study indicate that the length of office of the regional head affects the level of completion of the follow-up to the recommendations of the BPK RI examination results, while the auditor's proficiency, the type of local government, the number of SKPD, the age of the local government and dependence on the central government do not affect the level of completion of the follow-up to the recommendations of the examination results BPK RI.]]>
