cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arfan Ikhsan
Contact Email
arfanikhsan@unimed.ac.id
Phone
+6281370062009
Journal Mail Official
jurnal.sintama@gmail.com
Editorial Address
Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) d/a. Asosiasi Dosen Akuntansi Indonesia Jl. Williem Iskandar, Pasar V, Medan Estate, 20222, Medan, Sumatera Utara jurnal.sintama@gmail.com
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 28089197     DOI : https://doi.org/10.54951/
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 112 Documents
 1   2   3   4   5 
Pengaruh Pajak, Size, Debt Covenant, Dan Kepemilikan Asing Terhadap Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Raden Januari Pangaribuan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

practices carried out by companies where the company wants maximum profit, by suppressing expenses that can directly reduce the profits earned by the company by means of transfer pricing. The purpose of this study was to determine and analyze the effect of tax, size, debt covenant, foreign ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this study used a purposive sampling technique, so that 11 sample companies were obtained for 4 years of observation (2017-2020) with a total of 44 sample companies. The data analysis technique used is logistic regression analysis using the SPSS 25 statistical test tool. The results of the study found empirical evidence that tax and foreign ownership variables have a significant effect on transfer pricing. Meanwhile, size, debt covenants have no significant effect on transfer pricing
Pengaruh Penerapan Green Accounting, Pengungkapan Lingkungan dan Material Flow Cost Accounting (MFCA) Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019) Asti Asti
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study intends to examine the effect of the application of green accounting, environmental disclosure and material flow cost accounting on company profitability. Profitability is measured using Return On Assets (ROA), it can be seen that the profitability of various industrial sector companies listed on the IDX in 2015-2019 has an unstable value. The population in this study were all companies in the various industrial sectors listed on the IDX during the 2015-2019 period. The sampling technique used purposive sampling method. The results of this study indicate that the simultaneous application of green accounting, environmental disclosure and material flow cost accounting have an effect on company profitability. The results of this study also show that the application of green accounting and environmental disclosure partially affect the company's profitability, while the material flow cost accounting partially does not affect the company's profitability. The goal of each company is to increase the amount of profitability. However, at this time the company is not only asked to maximize profits but can be responsible for the environmental impact caused by its operational activities.
Pengaruh Cash Ratio, Debt to Eguity Ratio dan Asset Growth terhadap Return On asset Pada perusahaan Sub Sektor Hotel, Restoran dan Parawisata yang terdaftar Di Bursa Efek Indonesia (BEI) Desi Aramana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Return On assets is a ratio that shows the company’s ability to generate profits from assets used. Return On assets is used to measure the effectiveness of a company in generating profits by utilizing the assets it has.In results of this study can be obtained from testing the data carried out on three independent variables, Namely cash ratio, debt to eguity ratio, and asset growth. While the dependent variable in this study is return on asset in hotel, restaurant and tourism sub-sector companies listed on the Indonesia stock exchange in 2016 – 2018. The population in the study were 25 hotel, restaurant and tourism companies. Data is collected by noting documents, and analyzed by multiple linier regression analysis. The results of this study indicate that, (1) there is an effect of cash ratio on ROA (return on assets), (2) there is an influuence of debt to eguity to ROA (return om assets), (3) there is an effect of negatif assets growth on ROA (return on assets) and (4) there is no efluence together (significant) cas ratio, debt to eguity ratio and assets growth to ROA (return on assets).
Pengaruh Kontribusi Efektivitas Pajak Daerah, Retribusi Daerah, Terhadap Kemandirian Keuangan Daerah Pemerintah Kabupaten /Kota Guna Mendukung Otonomi Daerah Provinsi Sumatra Utara Periode 2016-2018 Desy Riantika Putri
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Regional financial independence shows the ability of the regional government to finance government activities, development and services to the people who have paid taxes and levies as sources needed by the region. As regional original income, regional taxes and regional levies are sources of income that are indispensable for increasing regional financial independence. The purpose of this study is to determine the effect of local taxes and regional levies on regional financial independence in North Sumatra Regency in 2016-2018. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, coefficient of determination (R2). The results of this test show that partially the Regional Tax variable has a significant effect on regional financial independence because the Tcount value is 4.857 > Ttable value is 1.98498 with a significance level of 0.004 <0.05. And the regional levy variable, the value of Tcount is 2.960 > the value of Ttable is 1.98498 with a significance level of 0.002 <0.05. And simultaneously Fcount is 12,792 with Ftable value is 3,09. This shows the value of Fcount 12.792 > Ftable 3.09 while the significance level is 0.000 <0.05. with the percentage of variable X (Regional Taxes and Levies) to variable Y (Regional Financial Independence) of 21%. While 79% is influenced by variables not examined by the author.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Ketepatan Pelaporan Keuangan Pada Perusahaan Manufaktuf Sub Sektor Makanan dan Minuman Yang Terdaftar Di bursa Efek Indonesia Periode 2016-2019 Muhammad Rizki Mubarok; Rilla Gantino
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability, liquidity and firm size on the timeliness of financial reporting. The data in this study are secondary data and data obtained from the Indonesia Stock Exchange and company performance reports. The sampling technique used the saturated sample technique with a total sample of 76 observational data from manufacturing companies in the food and beverage sector in 2016-2019. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the variables of profitability, leverage, liquidity simultaneously have an effect on firm value. The leverage variable has no effect on the timeliness of financial reporting, the liquidity variable has no significant effect on the timeliness of financial reporting and the profitability variable has a significant positive effect on the timeliness of financial reporting.
Pengaruh Konservatisme Akuntansi Dan Corporate Social Responsibility Disclosure Terhadap Kualitas Laba Melalui Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019 Erni Aprillia Simon; Gemi Ruwanti
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to achieve empirical prove at the effect of accounting conservatism and Corporate Social Responsibility Disclosure (CSRD) on quality of earning and to investigate whether accounting conservatism and Corporate Social Responsibility Disclosure (CSRD) affects the quality of earnings through earnings management as an intervening variable in mining companies listed on the Indonesia Stock Exchange in 2017 – 2019. The data of this research was secondary data obtained from Indonesia Stock Exchange Website. The population of this research was 15 Mining Companies listed on the Indonesia Stock Exchange in 2016 - 2019. The amount of the obtained sample was 60 sample. This research used classical assumption test with multicollinearity test, autocorellation test, heteroscedasticity test, and normality test. Whereas, the hypothesis testing was completed using multiple linear regression model with determination test, t test and sobel test. Based on research result, it showed that accounting conservatism partially had significant effect on quality of earning and earning manajemen in mining companies listed on the Indonesia Stock Exchange in 2016 – 2019. Moreover, Corporate Social Responsibility Disclosure (CSRD) partially had no significant effect on quality of earning and earning manajemen in mining companies listed on the Indonesia Stock Exchange in 2016 – 2019. Furthermore, accounting conservatism and Corporate Social Responsibility Disclosure (CSRD) had no significant effect on the quality of earnings through earnings management as an intervening variable.
Pengaruh Hasil Investasi, Pendapatan Premi, Beban Klaim, dan Beban Operasional Terhadap Laba Perusahaan Asuransi Yang Terdaftar Di bursa Efek Indonesia Muammar Khaddafi; Agung
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of investment returns, premium income, claim expenses, and operating expenses on the profits of insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. The sample selection technique used a saturated sample and 16 insurance companies listed on the Indonesia Stock Exchange (IDX) were used in this study. This study uses a balance panel with 32 observations and estimates (fixed effect model). The results of this study found that the investment return variable has no effect and is not significant on profit. Meanwhile, premium income has a significant negative effect on profit. Variables of claims expense and operating expense have a positive and significant im
Pengaruh Penerapan Akuntansi Sektor Publik dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Satuan Kerja Perangkat Daerah Kabupaten Deli Serdang Ilmi Rafarni Gea
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine: (1) The Effect of Public Sector Accounting Implementation on Performance Accountability of Government Agencies in SKPD in Deli Serdang Regency. (2) The Effect of Financial Report Quality on Performance Accountability of Government Agencies at SKPD in Deli Serdang Regency. (3) The Effect of Public Sector Accounting Implementation and Quality of Financial Reports on Performance Accountability of Government Agencies at SKPD in Deli Serdang Regency. The data collection method used in this study was a questionnaire. The population in this study were 95 employees at SKPD SKPD in Deli Serdang Regency who were still actively working. The questionnaire was tested for validity and reliability before collecting research data. The analysis prerequisite test includes instrument test and classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and linearity test. The data analysis method used is multiple regression analysis. The results of this study are: (1) The application of Public Sector Accounting has a significant positive effect on the Performance Accountability of Government Agencies (2) The Quality of Financial Reports has a positive and significant effect on the Performance Accountability of Government Agencies (4) The Implementation of Public Sector Accounting and the Quality of Financial Reports has a significant influence significant to the Performance Accountability of Government Agencies.
Analisis Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah Terhadap Profitabilitas Perbankan Syariah Yang Terdaftar Di Bank Indonesia (BI) Periode 2012-2016 Khopipah Lubis
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the effect of mudharabah, musyarakah, and mudharabah finance on the profitability of Islamic Banks. The population in this research is all of Syariah Public Banks registered in Bank Indonesia (BI); those are 11 banks. But, in the population, there are two banks which do not have data on the variables of this research. There were 9 Syariah Public Bank which fulfill the requirement to be sample of the research. The sample was selected by using purposive sampling technique. In this research, the technique of data analysis used was multiple regression analysis with SPSS program.The result of this research shown that mudharabah, musyarakah and murabahah finances were not influence to the profitability of Islamic banks simultaneously, the significant value is 0,244. Partially, mudharabah was not affect to the profitability of the Islamic Bank with significant score 0,174, musyarakah also was not affect the profitability with significant score 0, 287. Furthermore murabahah was not affect the profitability with significant score 0, 424
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaa Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Tedaftar Di Bursa Efek Indonesia Tahun 2016-2018) Nita Pratiwi; Jihen Ginting
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this study, the researchers aimed to determine the effect of Profitability , Leverage , Company Size and Sales Growth on firm value in manufacturing companies listed in Indonesia Stock Exchange in 201 6 -2018. The study population i ni is a company manufacturing sub- sector of industrial goods consumption y ang listed on the Stock Exchange in 201 6 -201 8 as much as 50 perusahaa n. The research sample was 18 companies with purposive sampling method , with quantitative research type. The data used is secondary data, the company's financial statements were obtained from www.idx.co.id., https://finance.yahoo.com, or from the company's official website. This study uses linear regression analysis techniques and uses the SPSS version 2 5 statistical test . Outcome of this study showed that partially that profitability impact on the value of the company by the value of sig 0.001. Leverage does not impact significantly on the value of the company by the value of sig 0.670. The size of the Company's influence on the value of the company by the value of sig 0,000. Growth Sales no effect on the value of the company by the value of sig 0.344. And are simultaneously profitability, leverage, size of the company and the growth of sales impact on the value of the company by the value of sig 0,000. The conclusion in this study is that partially the profitability variable has a significant effect on firm value, the leverage variable has no significant effect on firm value, the firm size variable hasa significant effect on firm value, sales growth has no significant effect on firm value, and simultaneously the variable profitability , leverage, company size, and sales growth simultaneously (jointly) affect firm value.

Page 1 of 12 | Total Record : 112

 1   2   3   4   5 

Filter by Year

2021 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024) Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023) Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022) Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022) Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022) Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)