Jurnal Sistem Informasi, Akuntansi dan Manajemen
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).
Articles
15 Documents
Search results for
, issue
"Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)"
:
15 Documents
clear
<![CDATA[Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah Kota Medan ]]>
<![CDATA[Putri Kemala Dewi Lubis]]>;
<![CDATA[Lily Handayani]]>;
<![CDATA[Nurika Fahqna Hidayah]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to evaluate the performance of the Medan city budget for the 2016-2020 period in terms of spending variance, shopping growth, shopping harmony, shopping efficiency and regional spending to GRDP. This research uses descriptive research with a case study approach because this research seeks to reveal cases, describe and then interpret them by utilizing data based on numbers. The results showed that the budget performance of the Medan City government was generally said to be good. This can be seen from (a) Shopping Variance with an average of 78%, (b) Shopping Growth with an average of 2%, (c) Expenditure Per function realized 92.69%, Operating Expenditure with an average of 39%, Capital Expenditure with an average of 27%, Direct Expenditure with an average of 81% and Indirect Expenditure with an average of 49%, Regional Expenditure Efficiency showing an average of below 100% which is 78%, and Expenditure on GRDP with an average of 3%.]]>
<![CDATA[Analisis Pengukuran Kinerja Menggunakan Value For Money Pada Pemerintahan Kota Medan ]]>
<![CDATA[Ad Dini Elhilal Ramadani]]>;
<![CDATA[Eka Nurmala Sari]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research was conducted because in the implementation of the preparation of regional revenue and expenditure budgets (APBD) there is often a waste of budget and inappropriate use targets that should be felt by the general public, and are still not optimal, especially there is no system for determining budget figures and LRA realization so that there is an upward and downward trend in the Medan City Government budget realization report in 2017-2021. The purpose of this study is to determine and measure The performance of the Medan City Government uses the concept of value for money , namely the economic ratio, the efficiency ratio and the effectiveness ratio, and to find out and analyze the causes of the economic ratio in the less economical category. To find out and analyze the causes of the efficiency ratio in the less efficient and moderately efficient categories. To find out and analyze the causes of the effectiveness ratio in the quite effective category. The research method used is descriptive method with quantitative and qualitative data types. Data collection techniques in this study are documentation and interviews and are adjusted to Kepmdagri N0. 690.900-327 of 1996 concerning guidelines for the assessment of financial performance measurement. And data analysis techniques using quantitative descriptive analysis techniques. The results of the value for money on the Medan City Government in 2017-2021 have an economic ratio which has an average of 77.73% in the less economical category, which has decreased because the target for the Medan City Government expenditure has not been achieved. In terms of the efficient ratio which has an average of 95.32% in the less efficient category. And in terms of the effectiveness ratio which has an average of 85.89% in the quite effective category, where both of these ratios have decreased due to the less than optimal regional income that has not reached the target set by the Regional Government.]]>
<![CDATA[Lingkungan Kerja dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan ]]>
<![CDATA[Alvin Aditya Jaya]]>;
<![CDATA[Nina Sabrina]]>;
<![CDATA[Anggrelia Afrida]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of the work environment and task complexity on the performance of auditors at the Regional Inspectorate of South Sumatra Province. Sampling using saturated samples, the samples studied were 37 auditors in the Regional Inspectorate of South Sumatra Province. The data needed is primary data obtained through distributing questionnaires to auditors who work at the Regional Inspectorate of South Sumatra Province. The data analysis technique used in this research is validity test, reliability test, classical assumption test and hypothesis test. The results of this study partially indicate that there is an influence between work environment and task complexity on auditor performance. And in moderation, the work environment is a homoglycer of moderation. The complexity of the task is pure moderation. Work Environment has a significant effect on Auditor Performance at the Regional Inspectorate of South Sumatra Province.]]>
<![CDATA[Pengaruh Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag ]]>
<![CDATA[Dewi Sri Susanti]]>;
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Elmanizar Elmanizar]]>;
<![CDATA[Arfan Ikhsan]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of the company profit and loss, management changes, and financial distress on audit report lag. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was used in as many as 20 companies obtained through the purposive sampling method. The data used in this research is secondary data. The method used to analyze the data in this study is multiple linear regression. Based on the results of the study, it was concluded that the company profit and loss had a negative effect on audit report lag, management changes had a positive effect on audit report lag, and financial distress did not affect audit report lag]]>
<![CDATA[Analisis Kinerja Pemungutan Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan Dinagari Paninjauan ]]>
<![CDATA[Fitri Yenni]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to find out the performance constraints or obstacles faced by tax collectors in collecting Rural and Urban Land and Building Tax (PBB-P2), and to analyze how the performance of rural and urban land and building tax collection in Nagari Paninjauan. The type of research used is field research with qualitative methods. Techniques with data collection used through interviews and documentation. Data analysis techniques were carried out in a qualitative descriptive manner, then described and classified aspects of certain problems and explained through effective sentences. The results of the study indicate that the performance of officers in the implementation of rural and urban land and building tax collection in Nagari Paninjauan has not been carried out effectively there are still tax collectors who have not been able to carry out their duties to the fullest, the unclear schedule for land and building tax collection carried out by officers taxes, tax officials often delay the distribution of SPPT, lack of socialization by tax officials regarding ownership of land data, lack of knowledge about taxes on the part of taxpayers and tax officers. So that tax officers or collectors in Nagari Paninjauan must be more active in conducting tax socialization and establishing tax sanctions so that people are more obedient in paying taxes, especially regional taxes. Besides that, the government in Nagari Paninjauan should review the data collection of taxpayers by updating the data, so that it is clear who is the subject and object of PBB-P2 tax.]]>
<![CDATA[Pengaruh Motivasi Belajar, Penyalahgunaan Teknologi Informasi dan Integritas Mahasiswa Terhadap Prilaku Kecurangan Akademik Mahasiswa Akuntansi Sebagai Calon Akuntan ]]>
<![CDATA[Fina Rahmawati]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Where student learning motivation can affect student academic cheating behavior, it occurs because of a lack of interest in learning from students. Misuse of information technology affects student academic cheating behavior, it occurs because students are lazy to read books and repeat lessons that have been taught by their lecturers only relying on technology as a reference material to get the results of the exam. Student integrity can affect student cheating such as feeling confident with the cheating they do to get good results but in reality they rarely get perfect results. The sample used in this research is saturated sampling ie 67 accounting students at the Institute of Technology and Business Haji Agus Salim Bukittinggi. This research data is primary data because here the author uses a questionnaire directly to the object of research, namely accounting students at the Haji Agus Salim Institute of Technology and Business Bukittinggi. The data analysis technique used in this study is data in the form of numbers that can calculated accurately (definitely) based on SPSS. The results show that student academic fraud is obtained from misuse of information technology, and student integrity.]]>
<![CDATA[Analisis Efektivitas Pemberian Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah Pada Masa Pandemic Covid-19 (Studi Kasus KPP Madya Bekasi Tahun 2020 - 2021) ]]>
<![CDATA[Fidiyah Nurhasanah]]>;
<![CDATA[Mainita Hidayati]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The phenomenon in this study is the devastation of the covid-19 pandemic that has hit the whole world, including Indonesia, which has made a decline in the economic activity and productivity of business actors. Therefore the government was trying to provide stimulation fromthe tax sector in the form of providing incentives for Income Tax Article 21 borne by the government, the aim was to ease the tax burden so that business actors, especially employees, can maintain purchasing power during the difficult times of the covid-19 pandemic. The purpose of this study was to analyze the effectiveness of providing income tax article 21 incentives borne by the government. This study used a qualitative approach with a descriptive method. data collection techniques used the method of observation, interviews, and documentation. The results of this study showed the effectiveness in terms of taxpayers who take advantage of the Article 21 Income Tax incentives borne by the government in 2020 by 94% and in 2021 by 99%.]]>
<![CDATA[Pengaruh Pengalaman Kerja, Independensi Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Timur dan Bekasi) ]]>
<![CDATA[Arya Alam Alvin]]>;
<![CDATA[Karsam Karsam]]>;
<![CDATA[Syafrudin Syafrudin]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine the effect of work experience, independence, and competence on audit quality at Public Accounting Firms in East Jakarta and Bekasi. The population in this study were auditors, including partners in the KAP in East Jakarta and Bekasi, with a sample of 100 respondents. Data Collections using the questionnaire method, the data analysis method using multiple linear regression and using the SPSS computer system version 25, which concludes that each variable of Work Experience, Independence, and Competence affects audit quality. Simultaneously, work experience, independence, and competence affect audit quality]]>
<![CDATA[Pengendalian Intern Salah Satu Faktor Yang Mempengaruhi Pencegahan Fraud ]]>
<![CDATA[Puspa Erika Karolina]]>;
<![CDATA[Yuhanis Ladewi]]>;
<![CDATA[Aprianto Aprianto]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study was conducted to answer the existing problem, namely how much influence the implementation of internal control has on fraud prevention (Survey on the Lahat Regency Regional Work Unit). The aim is to determine the effect of the implementation of internal control on fraud prevention (Survey on the Lahat Regency Regional Work Unit). This research uses associative and descriptive research types. The place of research was carried out in the Lahat Regency Regional Work Unit. The variables used are the internal control system and fraud prevention. The data used are primary and secondary data. Data collection techniques used in this study were interviews, questionnaires, and documentation. The sampling method used simple random sampling. Data analysis methods that will be used in this research are quantitative and qualitative. The analysis technique used is simple linear regression analysis. Then proceed to test the hypothesis (t test). The data analysis technique in this study was assisted by the Statistical Program For Special Science (SPSS). The results of the normality test can be concluded that the normal P-P plot graph shows that the regression model is feasible to use because it meets the assumption of normality. From the heteroscedasticity test, it can be concluded that there is no heteroscedasticity and no autocorrelation. The results of the analysis show that internal control has a significant influence on fraud prevention in the Lahat Regency Regional Work Unit. From the results of existing research and discussion, the conclusion in this study is that internal control has a significant influence on fraud prevention]]>
<![CDATA[Pengaruh Jumlah Kunjungan Wisatawan dan Tingkat Hunian Hotel Terhadap Pendapatan Asli Daerah Di Kota Bukit Tinggi ]]>
<![CDATA[Nama Aninda]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[One of the conditions to find out from the impact of tourism itself on the regional economy is seen from the increase in income received in the area.This can describe a good regional economy condition where the states of activity and of course improve the economy of the area visited.This study aims to describe and analyze the effect of the number of tourist visit and hotel accupancy rates on the local revenue of Bukittinggi City for the 2016-2019 period with secondary data. The data analysis technigue used in this study is the PLS variant- based SEM (Structural Equation Modeling) analysis technigue. Observations from data on the number of visits by foreign and domestic tourist from ticker sales of the cultural and the panorama of the Japanese hole as well as the occupancy rate of five- star and jesmine hotels data taken monthly data of 48 samples were used. The results of this study indicate that, first : The number of tourist visits has a positive and significant effect on local revenue. Second : The hotel accupancy rate has a negative and significant effect on local revenue.]]>
