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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 112 Documents
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Pengaruh Profitabilitas, Struktur Modal dan Growth Opportunity Terhadap Nilai Perusahaan Sinta Setianingtiyas; Rilla Gantino
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to analyze the effect of profitability, capital structure, and growth opportunity on company value in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019. The method used is a saturated sample. The number of sampling used was 19 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The type of data used is secondary data sourced from financial reports and annual reports. The analytics data method used is multiple linear regression analytics. The hypothesis results test indicates that profitability, capital structure, and opportunity growth simultaneously influence company value. There is a partially positive effect of profitability and capital structure on company value while there is no partial effect of growth opportunity on firm value
Pengaruh Return on Assets, Debt to Equity Ratio dan Current Ratio Terhadap Harga Saham Perusahaan Sub Sektor Transportasi Selama Pandemi Covid-19 Muhammad Atarafly Simasima Sohilauw; Theophilia Fina F L eiwakabessy; Christina Sososutiksno
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study was aimed to exemined the effect of of return on assets, debt to equity ratio and current ratio on stock prices. The population in this study are all transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study were 45 companies selected using purposive sampling technique. Analysis using multiple regression analysis. The results showed that return on assets not significantly affect the stock prices. While the Debt to Equity Ratio and Current Ratio have a negative effect on stock prices
Pengaruh Kemampuan Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Dinas Perpustakaan Dan Kearsipan Kota Pekanbaru All Ouxtrisa Chandra Mei S; Utari Praweswari; Masyithoh Turrahmah; Delfina Mei Liza
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to see the effect of employee performance and organizational culture on employee performance at the Pekanbaru City Library and Archives Service. Sources of data obtained directly from the distribution of the questionnaire. The population in this study were employees of the Pekanbaru City Library and Archives Service with a total sample of 40 people who were taken using probability sampling technique. The data analysis method used analysis of validity test, reliability test, partial test, simultaneous test, and coefficient of determination test. The results of this study indicate that there is a positive and significant influence between work ability and organizational culture simultaneously on the performance of the Pekanbaru City Library and Archives Office employees
Analisis Penerapan Akuntansi Atas Biaya Perbaikan Dump Truck Pada PT. Waletindo Setia Persada Amelia Amelia; Zul Azmi; Siti Rodiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The application of accounting has an important influence on the financial system of a company. This study aims to determine whether the treatment or application of cost accounting for Dump Truck repairs at PT. Waletindo Setia Persada whether it is in accordance with PSAK 16 or not. The discussion in this study is about how to apply accounting for repair costs at PT. Walentindo Setia Persada in the recognition of accounting acquisitions, as well as measurement and disclosure of the accounting system.This research uses evaluation, analysis and analysis of alternative sharing or techniques with qualitative research types then the data is processed through data reduction which is tested for data wetness. From the results of the research conducted, the researchers obtained the results of the research that the accounting of PT. Walentindo Setia Persada has not complied with accounting principles and has not complied with PSAK 16.
Peningkatan Produktivitas Tenaga Kerja Melalui Program Insentif Pada PT. Kirana Windu Surulangun Rawas Anggia Syafitri; Nurbaiti Nurbaiti; Diana Diana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

PT. Kirana Windu on the Sumatran Cross Road Kilometer 98 Kec. Rawas Ulu Kab. Musi Rawas Utara has not implemented an incentive program for employees who produce more than company standards in maximizing labor productivity. This study aims to implement an incentive program to encourage labor productivity at PT. Kirana Windu Surulangun Rawas. The research method uses descriptive analysis techniques, namely data analysis by providing explanations and giving predicates to the variables studied according to actual conditions. The results of research conducted at PT. Kirana Windu shows that the incentive program using the Straight Piecework Plan method is profitable for the company because the wages given to workers are smaller than other incentive programs, which are Rp. 10,912,445,647. In addition, the Straight Piecework Plan incentive program is easier for company management to understand so that the program is well-organized. Even so, the workforce will remain motivated with additional incentives from the company, so that the labor productivity ratio will increase
Analisis Rasio Likuiditas Pada Perusahaan Sub sektor Perikanan Yang Terdaptar Di Bursa Efek Indonesia Pada Tahun 2016-2019 Dicky Zulkarnaen; Rina Malahayati; Desi Aramana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to test the current ratio increases or decreases in fishery sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 - 2019 and the quick ratio increases or decreases in fisheries sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 – 2019. The research population is fishery sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. Analysis of the data used is quantitative and descriptive. The results of the study are the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2016 - 2017 decreased by 2.7% current debt is greater than current assets, the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2017 - 2019 decreased by 5 ,28% because current debt is greater than current assets, the company's current ratio of PT Dharma Samudra Fishing Industries, Tbk in 2018 - 2019 increased by 13.9% because current assets are greater than current debt.
Evaluasi Prosedur Penjualan Tunai Pada PT. Pasoka Sumber Karya Di Padang Irmanora Eka Putri
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The use of effective sales procedures will help the development of the company in the long term. One of them is by using a flowchart on a cash sales system. The purpose of this study is to provide evaluation results of cash sales procedures for PT Pasoka Sumber Karya. The method used in this study is qualitative data analysis methods. The results obtained are that the cash sales procedure at PT Pasoka Sumber Karya has several stages, starting from receiving sales orders and receiving cash, shipping goods, administration, and accounting.
Pengaruh Pemeriksaan Pajak dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan 25/29 Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Majalaya) Jayanthi Octavia; Yuanita Retno Wulandari
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study is based on the phenomenon that occurs in the tax examination was still high namely the Letter of Tax Underpayment was caused by low awareness of taxpayers in paying tax so that in tax revenue there was still acceptance doesn't reach the target and that occured in the tax collection was letter issue contained warning caused by the low compliance of taxpayers so that in tax revenue there is still acceptance that does not reach the target.The purpose of this study was to determine the influence of tax audit and tax collection on the corporate income tax revenue 25/29. In this study used descriptive and verification method with quantitive approach. Data was analyzed statistically by using multiple linear regression analysis,correlation analysis, determinant coefficient analysis and hypotesis test(t test).The result of this study indicated a strong influence of tax audit on corporate income tax revenues 25/29 and tax collection on corporate income tax revenue 25/29.
Efektivitas Pembukaan Rekening Secara Online Melalui Layanan Digital Saving Pada Bank BRI Kantor Kas Chevron Rumbai Lesty Rahmadani; Zul Azmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to find out how effective account opening is, the obstacles experienced, the mechanism for opening an account, and the advantages that customers get when using digital saving services. The location of the research was conducted at the Chevron Rumbai Cash Office. This kind of research uses a descriptive methodology and is qualitative. Primary data and secondary data were the sources of the data used in this study. The data analysis tool used in this study is NVivo 12. The results of this study are (1) Account opening through digital saving services at BRI Chevron Cash Office has been effective, (2) The obstacles that usually occur when using digital saving service can come from internal and external factors, ( 3) The mechanism for opening an account through digital saving services at BRI's Chevron Cash Office is considered to be in accordance with the established procedures determined by the company, (4) Customers who use digital saving services when opening an account will get the advantage that customers are automatically registered as BRI Mobile Banking (BRIMo) users, BRI Bank KK Chevron Rumbai has successfully implemented Electronic Service Quality (E-Service Quality).
Pengaruh Dividend Per Share Dan Net Profit Margin Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Miki I Indika; Nurbaiti Nurbaiti; Irvan Aswari Siregar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the effect of dividend per share and net profit margin on stock prices in companies listed on the Indonesia stock exchange. This study uses secondary data, namely data obtained from a second party, namely the Indonesia Stock Exchange. The research hypotheses were tested using descriptive statistics, classical assumption test, and multiple linear regression. The results showed that the Dividend Per Share variable had an effect on the stock price of PT. Astra International Tbk . Net Profit Margin has no effect on the stock price of PT. Astra International Tbk. Based on the results of the F test, F arithmetic > F table is 180.454 > 4.74 with a significance value of 0.000 < 0.05, so it can be concluded that H0 is rejected and H1 is accepted which means that there is a significant effect between Dividend Per Share and Net Profit Margin on Prices Share. Based on the results of the coefficient of determination test, it is known that the value of the coefficient of determination (R2) in this study is 0.981 or 98.1%. Thus the ability of the independent variables consisting of Dividend Per Share and Net Profit Margin can explain the dependent variable of Share Price of 98.1% while the remaining 1.9% is influenced by other variables outside of this study.

Page 4 of 12 | Total Record : 112

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