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Arfan Ikhsan
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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
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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 15 Documents
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Search results for , issue "Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)" : 15 Documents clear
Tanggung Jawab Kustodian Sentral Efek Indonesia (KSEI) Sebagai Lembaga Penyimpanan Dan Penyelesaian (LPP) dalam Bursa Efek Indonesia Junita Yuweni; Rizka Septiawanani; Rika Anisa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to find out and explain how KSEI's responsibility as a depository and settlement institution in the Indonesia stock exchange. The method that the author used in this study was to use a qualitative descriptive method with a literature view. The results of the study stated that the storage and settlement institutions according to Law Number 8 of 1995 concerning Capital Securities Article 1 number 10 reads "Parties who carry out central custodial activities in stock exchange institutions". Currently, PT Kustodian Sentral Efek Indonesia (KSEI) has a license as an LPP that will carry out the storage function by resolving securities or violations that exist in the Indonesian capital market. KSEI plays an important role in the capital market, namely serving the securities management process, securities transaction settlement process and others. According to the PM Law Article 44 paragraph 1, the custodian carried out is in the form of responsibility to store securities owned by the account holder and has the condition of other obligations in accordance with the agreement between the custodian and the intended shareholder.
Pentingnya Penerapan Etika Bisnis pada Perdagangan Secara Elektronik di Indonesia Rasyid Setiawan; Muhammad Hari Setiadi; Afrizaldi Afrizaldi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Electronic commerce is one of the proofs of technological advances that have made people more creative in the business world. In keeping up with the progress and sophistication of technology that brings many positive values, you still have to pay attention to ethics in business when carrying out buying and selling activities in electronic commerce. This study aims to determine the importance of applying business ethics to electronic commerce in Indonesia. The method used by researchers is a descriptive qualitative method. The data sources used by researchers are literature studies and literature to find out the importance of applying business ethics to electronic commerce in Indonesia. The results show that ethics in business is something that must be carried out in commerce, the application of business ethics such as store service friendliness in responding to each customer and the goods sent according to the pictures of the goods in E-Commerce advertisements greatly affect customer satisfaction in transactions in E-Commerce. This shows that in every transaction on E-Commerce it is necessary to have good business ethics in traders.
Praktik Binary Option Bertopeng Investasi Dari Perpsektif OJK Elsa Ramadhani; Nur Aisyah Karni; Nella Permata
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

In Indonesia, binary options are still a relatively new financial product. New users of the binary options platform still do not realize that high risk is always correlated with predicted price fluctuations of the financial instruments used as assets. This study aims to try to investigate whether there are unlawful binary options trading activities in Indonesia, and examine whether there are causes of unethical actions used by binary options operators which result in losses for option holders. This study uses descriptive qualitative research using the literature review method by comparing, collecting, and analyzing previous research by leading to the existence of regulations. The findings of this study show that binary options are not a tool for trading or investing. The results of this study are that the Financial Services Authority (OJK) provides protection in the form of outreach and public education about the characteristics of fundraising efforts and oversight of illegal investments. Share information with regulators and law enforcement in places of oppression. In addition, under the coordination structure of the Investment Alert Task Force, better known as the Task Force for handling alleged unlawful acts in the field of fundraising and investment management, various agencies can work together to speed up the handling process.
Tanggung Jawab Kustodian Sentral Efek Indonesia (KSEI) Sebagai Lembaga Penyimpanan Dan Penyelesaian (LPP) dalam Bursa Efek Indonesia Junita Yuweni; Rizka Septiawanani; Rika Anisa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to find out and explain how KSEI's responsibility as a depository and settlement institution in the Indonesia stock exchange. The method that the author used in this study was to use a qualitative descriptive method with a literature view. The results of the study stated that the storage and settlement institutions according to Law Number 8 of 1995 concerning Capital Securities Article 1 number 10 reads "Parties who carry out central custodial activities in stock exchange institutions". Currently, PT Kustodian Sentral Efek Indonesia (KSEI) has a license as an LPP that will carry out the storage function by resolving securities or violations that exist in the Indonesian capital market. KSEI plays an important role in the capital market, namely serving the securities management process, securities transaction settlement process and others. According to the PM Law Article 44 paragraph 1, the custodian carried out is in the form of responsibility to store securities owned by the account holder and has the condition of other obligations.
Analisis Praktik Green Banking Pada Bank Syariah Di Kota Banda Aceh (Studi Pada Bank Muamalat Indonesia Dan Bank Aceh Syariah) Shetty Nursabna; Azharsyah Ibrahim; Evriyenni Evriyenni
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Along with the increase in environmental problems, it has pushed banks to carry out transformations in their behavior and activities, which are known as green banking. The concept of green banking is a long-term business strategy that, in addition to aiming at profit, also creates benefits for empowering and preserving the environment in a sustainable manner. This study aims to describe the initiation of green banking practices at Islamic banks in the city of Banda Aceh by identifying the involvement of Bank Muamalat Indonesia and Bank Aceh Syariah in implementing green banking practices and the obstacles encountered in implementing green banking practices and their solutions. This study used a qualitative descriptive approach with a field research method (field approach through direct interviews with employees at Bank Muamalat Indonesia and Bank Aceh Syariah Banda Aceh Branch). Green banking activity indicators used in this study include carbon emissions, green rewards, green building, reuse/recycle/refurbish, paper work or paperless and green investment. The results of the study show that Islamic banks in the city of Banda Aceh, namely Bank Muamalat Indonesia and Bank Aceh Syariah, have carried out green banking practices based on research indicators, namely carbon emissions, green building, reuse/recycle/refurbish and paper work or paperless. The conclusion of this study shows that of the 6 indicators of green banking activities used in this study including carbon emissions, green rewards, green building, reuse/recycle/refurbish, paper work or paperless and green investment, only 4 indicators have been realized by the two banks. (Bank Muamalat Indonesia and Bank Aceh Syariah), the 4 indicators include carbon emissions, green building, reuse/recycle/refurbish and paper work or paperless.

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