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).
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<![CDATA[Analisis Kinerja Perusahaan Berdasarkan Rasio Keuangan Pada Laporan Keuangan PT Gozco Plantations Tbk Periode 2020-2022 ]]>
<![CDATA[Rara Nagita Syawalinda]]>;
<![CDATA[Anne Shofia Pratiwi]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.623
<![CDATA[This study aims to analyze the financial performance of PT Gozco Plantations Tbk for the period 2020-2022. This analysis uses the financial ratio method to evaluate a company's performance, which covers the ratio of liquidity, solvency, and profitability. The information used comes from the annual reports published by the company. The research results showed that PT Gozco Plantations Tbk experienced performance changes during the period. In 2020, the company's profitability experienced a significant decline due to the impact of the COVID-19 pandemic, but by 2021 and 2022, most economic indicators have improved. A stable ratio of liquidity and solvency shows the company's ability to meet its short- and long-term obligations. This research provides an overview of the factors that influence financial performance and its impact on stakeholders of PT Gozco Plantations Tbk.]]>
<![CDATA[Evaluasi Performa Keuangan PT Tunas Baru Lampung Tbk Menggunakan Rasio Keuangan ]]>
<![CDATA[Maryana Enzelika Sitorus]]>;
<![CDATA[Nevika Arninda]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.625
<![CDATA[PT Tunas Baru Lampung Tbk is a leading agribusiness company in Indonesia that focuses on producing and distributing palm oil. Analysis of financial statements is important for evaluating a company's financial performance and position in the context of external challenges and opportunities, such as the COVID-19 pandemic and commodity price fluctuations. The financial ratio analysis method evaluates a company's profitability, liquidity, solvency, activity, development, and productivity. This research adopts a quantitative descriptive approach by utilizing financial report data from PT Tunas Baru Lampung Tbk for 2020-2022. Financial ratio analysis shows improvements in several aspects of the company's financial performance despite facing certain fluctuations. PT Tunas Baru Lampung Tbk maintained relatively good financial health amidst external challenges, with efforts to increase operational efficiency and support long-term growth.]]>
<![CDATA[Analisis Laporan Keuangan: Studi Pada PT. Japfa Comfeed Indonesia Tbk Tahun 2020-2022 ]]>
<![CDATA[Vania Palidita Febriana]]>;
<![CDATA[Tiara Suci Wulandari]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.626
<![CDATA[This article aims to analyze PT's financial reports. Japfa Comfeed Indonesia Tbk. The object of the study is PT's financial statements. Japfa Comfeed Indonesia Tbk for the years 2020-2022 includes the balance sheet, income statement, and cash flow statement. A descriptive approach is carried out using financial ratios. This analysis involves measuring the company's performance based on four main aspects: liquidity, solvency, profitability, and activity. The research findings show that PT. Japfa Comfeed Indonesia Tbk has good financial performance during the analysis period. The calculation results using the liquidity ratio show that the company can meet its short-term obligations fairly well. This indicates that the company can effectively manage its current assets to pay debts due shortly. The solvency ratio shows that the company has a balanced leverage ratio between debt and equity, allowing it to bear the debt burden without negatively impacting its financial stability. Furthermore, the profitability ratio shows that the company can consistently generate income during the analysis period, which indicates the company's effectiveness in allocating costs and income to achieve profits. The overall results of this analysis show that the company's resources are used efficiently and effectively]]>
<![CDATA[Pengaruh DER, ROA, TATO Terhadap Harga Saham Bank Umum Yang Terdaftar Di BEI ]]>
<![CDATA[Ruchan Sanusi]]>;
<![CDATA[Muhammad Balafif]]>;
<![CDATA[Laily Kartika Arya Shanti]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.627
<![CDATA[This research aims to determine the influence of debt-equity ratio, Return on Assets, and Total Asset Turnover on stock prices simultaneously, partially, and dominantly in Commercial Banks listed on the Indonesian Stock Exchange for the 2020-2022. The type of research is quantitative. The sampling technique was carried out using purposive sampling. The samples taken were 45 banks. The data collection technique is looking at the annual financial report via the official IDX website. The data analysis technique is multiple linear regression analysis and simultaneous, partial, and dominant tests. This research shows that Debt to Equity Ratio, Return on Assets, and Total Asset Turnover significantly affect stock prices. Partially, the Debt-to-equity ratio has a negative and insignificant effect on stock prices, return on assets has a positive and significant effect, and total asset turnover has a positive and significant effect on stock prices. Dominantly is Return on Assets. This result is strengthened by the coefficient of determination value of 58.4%.]]>
<![CDATA[Analisis Pengakuan Pendapatan dan Beban Pada PTPN III (Persero) Medan ]]>
<![CDATA[Carolina Frakusya Purba]]>;
<![CDATA[Halomoan Sihombing]]>;
<![CDATA[Danri T Siboro]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.629
<![CDATA[This study aims to determine whether the recognition of revenues and expenses at PT Perkebunan Nusantara III (Persero) Medan is by financial accounting standards. This study's primary and secondary data sources are primary and secondary. Data collection techniques in this study were interviews and documentation. The data analysis methods used in this research are descriptive and comparative analysis. At PT Perkebunan Nusantara III (Persero) Medan, the method applied in revenue recognition is the accrual basis. Revenue is recognized based on the amount of money received from customers less expenses. At PT Perkebunan Nusantara III (Persero), Medan expenses are recognized in the financial statements by the basis used, namely the accrual basis; the expenses are recognized when the transaction occurs. The results show that the company has applied the revenue recognition method according to PSAK.72, where revenue is recognized when the asset is transferred to the customer.]]>
<![CDATA[Arus Kas, Laba Akuntansi, Profitabilitas, Ukuran Perusahaan, dan Return Saham Pada Perusahaan Sektor Kesehatan ]]>
<![CDATA[Dien Ajeng Fauziah]]>;
<![CDATA[Fitriyah Kusuma Devi]]>;
<![CDATA[Afiah Ning Rachmawati]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.630
<![CDATA[This study aimed to ascertain the impact of cash flow, accounting profit, profitability, and company size on stock returns in health sector companies listed on the IDX between 2018 and 2022. This type of research is quantitative and employs a causal associative approach. The research sample was selected through a purposive sampling method, resulting in the inclusion of 40 samples. The data source was secondary data, with data collection methods including documentation and online data. The data sources were obtained from the official IDX website. The results indicated that accounting profit and profitability significantly influence stock returns, whereas cash flow and company size do not. Furthermore, accounting profit, cash flow, profitability, and company size significantly influence stock returns simultaneously. Accounting profit exerts the most dominant influence on stock returns]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Leverage Terhadap Nilai Perusahaan pada Perusahaan Properti Yang terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Rani Zahra]]>;
<![CDATA[Aulia Diana Savitri]]>;
<![CDATA[Elice Violeta]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.632
<![CDATA[This research aims to analyze the influence of profitability, liquidity also leverage on company value in property companies listed on the Indonesia Stock Exchange(BEI)for the 2019-2023 period. Profitability is measured using Return on Assets(ROA), Liquidity is measured using Current Ratio(CR), also Leverage is measured using Debt to Equity Ratio(DER), Company value is measured using Price to Book Value(PBV). This research uses quantitative research methods. The population of this research is all property companies registered on the IDX for the 2019-2023 period, namely 18 companies. The sample selection in this study used purposive sampling with certain criteria so that 5 data samples were obtained for research. The data used is secondary data obtained from financial reports on the IDX. The data analysis technique uses multiple linear regression analysis. This research shows that profitability has a positive also significant effect on company value, liquidity has an insignificant negative effect on company value, also leverage has an insignificant positive effect on company value.]]>
<![CDATA[Tren Penggunaan Kecerdasan Buatan (AI) dalam Meningkatkan Pembelajaran Mahasiswa: Kajian Literatur ]]>
<![CDATA[Febri Yollanda]]>;
<![CDATA[Ramona]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.633
<![CDATA[This article examines the trend of using artificial intelligence (AI) to enhance student learning and the opportunities and challenges that arise in the digital era. A literature review was conducted using the PRISMA method to identify and analyze related studies. The results show that AI has great potential in personalizing learning, increasing access to learning materials, and providing real-time feedback. However, challenges such as technology gaps, privacy issues, and user readiness remain barriers that must be overcome. This study used the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, and data for this study were collected from Google Scholar using predetermined keywords related to AI and higher education. The results of this study show that AI can enhance student learning through personalization, better access to learning materials, and real-time evaluation. Challenges such as technology gaps, privacy, and user readiness need to be addressed to maximize the benefits of AI in education. Further research and collaboration between educational institutions, technology developers, and governments are needed to overcome these barriers and capitalize on the existing opportunities]]>
<![CDATA[Perencanaan Pajak, Beban Pajak Tangguhan dan Manajemen Laba Pada Perusahaan Non Manufaktur ]]>
<![CDATA[Arief Rahman]]>;
<![CDATA[Muhammad Habibie Al Hamzah]]>;
<![CDATA[Dita Dwi Novitasari]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.635
<![CDATA[This study aims to determine the effect of tax planning and deferred tax burden on earnings management listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are Tax Planning and Deferred Tax Burden. At the same time, the dependent variable in this study is Earnings Management. The population in this study consisted of non-manufacturing banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period, totaling 47 companies. The method of determining the research sample used purposive sampling. Based on the established criteria, the number of samples obtained was 38 companies, and the number of observations was 114. The study results show that partial tax planning and deferred tax burden have a significant effect on earnings management. In contrast, simultaneously, tax planning and deferred tax burden also have a significant effect on earnings management.]]>
<![CDATA[Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM ]]>
<![CDATA[Nur Lailiyatul Inayah]]>;
<![CDATA[Ria Dini Apriliasari]]>;
<![CDATA[Armadia Eka Nurjannah Juwari]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i2.638
<![CDATA[This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.]]>
