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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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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.
Influence Asset and Debt Policy to Tax Avoidance in Food and Beverage Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period Gomgom Situngkir; Mario Pakpahan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.557

Abstract

This study aims to determine the effect of asset intensity and debt policy on tax avoidance. To achieve this goal, research has been conducted on food and beverage companies listed on the Indonesia Stock Exchange. The population in this study consists of 26 food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Using the purposive sampling method, a sample of 13 companies was obtained. The research period consists of 5 years, starting from 2018-2022 so that the data amounts to 65. The data used in this study is secondary data, obtained from financial statements from www.idx.co.id website. The data obtained were in the form of secondary data, analyzed using descriptive statistical methods, classical assumption tests and multiple regression tests, while hypothesis tests were carried out using partial tests (T tests) and simultaneous tests (F tests). The results of the study partially show that asset intensity has a significant effect on tax avoidance with a significance value of 0.034 < 0.05, debt policy has a significant effect on tax avoidance with a significance value of 0.003 < 0.05, and asset intensity and debt policy simultaneously have a significant effect on tax avoidance with a significance value of 0.008 < 0.05. The conclusion of this study is that asset intensity and debt policy have a significant effect on partial tax avoidance. Simultaneously, asset intensity and debt policy have a significant effect on tax avoidance
The Influence of Medan State University Students Academic Fraud Behavior Through the Pentagon Fraud Dimensions Dila Anjiani; Lidia Lidia; Restika Yenni
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.558

Abstract

The problem in this case is that we, researchers, are motivated to test the dimensions of the Fraud Pentagon, whether using it has a significant influence on the academic fraud of Medan State University students from various faculties. So that from the existence of various faculties, researchers will be able to analyze the comparison of academic fraud in various faculties using the dimensions of the fraud pentagon. This type of research is quantitative research, using a questionnaire as the research instrument. The population used in this research was from various faculties of Medan State University, the number of samples in this research was 32 students. It is hoped that this research can become research that is able to explore information related to pressure and behavior towards academic cheating. Furthermore, the results of this research are expected to reduce academic cheating behavior
Public Trust in Government Policies During The Covid-19 Pandemic Erika Sirait; Maria Siregar; Natalia Sitepu
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

A situation where the whole world is attacked by a deadly virus, Covid19. Making the earth's population experience difficulties, both the community and the government. Especially Indonesia, one of the developing countries, felt a huge impact. Starting from threatened health and damaged economy. Because of this, every government must turn their heads to determine policies. The policies issued must be able to reduce and even stop the spread of the Covid19 virus. The government generally makes lockdown, online school, and WFH (Work from Home) policies. The author conducts research aimed at finding out how much influence public trust has on the Medan city government's policy in dealing with Covid 19 and this research is a follow-up research to previous research. The research was conducted using a quantitative method approach, the authors distributed questionnaires given to 30 people and processed the data using SPSS26. Based on the answers given by students as respondents, it shows their distrust of the policies that have been issued during the Covid-19 pandemic. In other words, the effect of public trust in the Medan City government policy is negative.
The Influence of Fintech and Financial Literacy on Personal Financial Behavior of Medan State University Students Fery Wahyu Situmeang; Hoza Trianingsih; Jessica Jessica
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.560

Abstract

A situation where the whole world is attacked by a deadly virus, Covid19. Making the earth's population experience difficulties, both the community and the government. Especially Indonesia, one of the developing countries, felt a huge impact. Starting from threatened health and damaged economy. Because of this, every government must turn their heads to determine policies. The policies issued must be able to reduce and even stop the spread of the Covid19 virus. The government generally makes lockdown, online school, and WFH (Work from Home) policies. The author conducts research aimed at finding out how much influence public trust has on the Medan city government's policy in dealing with Covid 19 and this research is a follow-up research to previous research. The research was conducted using a quantitative method approach, the authors distributed questionnaires given to 30 people and processed the data using SPSS26. Based on the answers given by students as respondents, it shows their distrust of the policies that have been issued during the Covid-19 pandemic. In other words, the effect of public trust in the Medan City government policy is negative.
Auditor Performance and Public Trust: Towards Higher Accountability in the Era of Technology 4.0 Firmansyah Firmansyah; Harta Pardosi; Jennifer Olivia Annisa Putri
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.561

Abstract

This study to examine auditor performance in the context of its relationship with the level of public trust, focusing on efforts towards higher accountability in audit practicesThis research involves surveys and data analysis to identify factors that influence the level of public trust in auditors. The results showed that auditor independence, integrity, and professional ethics play an important role in building public trust. In addition, effective communication from auditors to stakeholders is also an important factor in increasing public trust. These findings underscore the importance of transparent and comprehensive auditing practices in creating a more accountable business environment. This research provides valuable insights into the role of auditors in maintaining the integrity of financial markets and demonstrates the importance of cooperation between regulators, the audit profession, and companies in achieving higher accountability. This study contributes to that direction by identifying concrete steps to improve auditor performance and strengthen public confidence in audit practices.  

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