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Journal of Information System, Applied, Management, Accounting and Research
Published by Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta
ISSN : 25988700     EISSN : -     DOI : -
Core Subject : Science,
Computer Science & IT Decision Sciences, Operations Research & Management
JISIMAR (Journal of Information System, Applied, Management, Accounting and Research), terbit empat kali setahun pada bulan Februari, Mei, Agustus dan November, memuat naskah hasil pemikiran dan hasil penelitian di bidang Teknologi Informasi, Sistem Informasi, Sistem Informasi Manajemen, Sistem Informasi Akuntansi, Ilmu Manajemen dan Manajemen Terapan, Manajemen Sumber Daya, Sistem Manajemen Enterprise, Akuntansi.
Arjuna Subject : -
Articles 39 Documents
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Search results for , issue "Vol 9 No 1 (2025): JISAMAR (December-February 2025)" : 39 Documents clear
Pengaruh Financial Stability dan Nature of Industry terhadap Financial Statement Fraud Fadhilah, Aulia Shafa Nur; Ritonga, Ferdiansyah
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1722

Abstract

This study was conducted to explain and determine the impact of financial stability and industry characteristics on financial statement fraud. Financial stability is measured by the asset turnover ratio, and industry characteristics are measured by the accounts receivable turnover ratio. Companies within the non-cyclical consumer category that are listed on the Indonesia Stock Exchange come from 2020 to 2023 are the subjects of this research. 127 companies are the research population. The sampling method used is proportionate stratified random sampling, and the total sample is 89 companies. This research uses a verification and descriptive approach. Data were analyzed using descriptive statistics and multiple linear regression analysis. The research results show that: (1) the average sample company has an f score value of 0.000, indicating that they can be predicted to commit fraud in their financial statements. (2) The average financial stability condition of the companies increased by 11% of total assets. (3) Conversely, the industry nature experienced a decrease of 0.08% when viewed from receivables.
Hubungan Kinerja Keuangan (Car, Npl, Nim Dan Bopo) dengan Harga Saham Bank Digital di BEI Selama Pandemi dan Pemulihan Ekonomi (2020–2023) Burhan, Aditya
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1707

Abstract

Growth of digital banks in Indonesia. This study analyzes the relationship between financial indicators—Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), and Operating Expenses to Operating Income (BOPO)—and the stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research employs multiple linear regression analysis with secondary data from 7 digital banks, evaluated through classical assumption tests and hypothesis testing. The results indicate that CAR has a significant effect on stock prices (p < 0.05), while NPL, NIM, and BOPO do not have a significant influence. The regression model demonstrates that the independent variables contribute 57.9% to variations in stock prices. These findings highlight the importance of maintaining an optimal CAR to enhance investment appeal and financial stability for digital banks. The study also recommends exploring other external factors, such as market sentiment or government regulations, to better understand the dynamics of stock prices.
Analisis Faktor-Faktor Yang Mempengaruhi Pengembalian Kredit Dengan Pendekatan Penelitian Lapangan Analysis Factors Influencing Loan Returnwith A Field Research Approach Astarini, Dewa Ayu Oki; Murapi, Ikang; Pascayanti, Yusifa; Fahrurrohmi, Hairil
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1518

Abstract

The development of the MSME business sector is also evenly distributed in various regions in Indonesia, including Mataram City, West Nusa Tenggara Province (NTB). Mataram City is the capital city of NTB Province with a fairly large number of MSME businesses in the culinary and tourism sectors. One of them is Sandubaya District which is the main focus of this study. Mandalika Village which is a business and shopping center area in Mataram City. The type of research used is a quantitative research method with a field research approach to explore deeply and comprehensively related to phenomena in the field, the data used are primary data and secondary data. The data collection technique used is a questionnaire. This study uses multiple linear regression analysis techniques by testing hypotheses, t-tests and f-tests. The results of the study showed that the significance value of the t-test results was obtained, Loan Value had a negative and insignificant effect, Business experience had a positive and significant effect and Length of business had a positive and significant effect on credit returns. Further research recommendations are to add other variables that can influence the variable using other independent variables that can influence the credit return variable, considering that in this study the contribution of the Loan Value variable is not yet significant.
Pengaruh Flash Sale, Gratis Ongkos Kirim dan Live Streaming terhadap Keputusan Pembelian (Studi pada Pengguna TikTokShop di Kabupaten Lamongan) Solekhah, Afifatul Aprilia Yani; Sulton, Muhammad
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1701

Abstract

This research aims to analyze the influence of flash sales, free shipping and live streaming on purchasing decisions among TikTokShop users in Lamongan Regency. The type of research used is quantitative with an explanatory research method. This research was conducted in Lamongan Regency with a sample of 100 respondents from the entire population of TikTokShop users in Lamongan Regency. The sampling technique in this research is non-probability sampling with purposive sampling technique as the sampling technique. The data collection technique uses Google Form with a Likert scale. The data processing technique in this research uses SEM-PLS (Structural Equation Model Partial Least Square). The results of this research show that flash sales do not significantly influence decisions, but the free shipping and live streaming variables significantly influence purchasing decisions for TikTokShop users in Lamongan Regency.
Analisa Cash Ratio pada Perusahaan Manufaktur Bidang Makanan dan Minuman yang Terdaftar di Bei Tahun 2019 – 2023 Hasanudin, Hasanudin
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1648

Abstract

A manufacturing company is a type of company whose main activity is to purchase raw materials and process them into semi-finished or finished goods that have a selling value. In 2023, there are 12 sectors based on the classification of each company listed on the Indonesia Stock Exchange. This study analyzes the cash ratio in three food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research method used is descriptive qualitative method with literature study research type. The results showed that the company's cash ratio fluctuated during the period. PT Indofood Sukses Makmur Tbk has the best cash ratio in 2022 at 87%, while PT Mayora Indah Tbk has the best cash ratio in 2020 with a ratio of 109%. PT Garudafood Putra Putri Jaya Tbk has the lowest cash ratio in 2019 of 37% and the highest ratio in 2020 of 65%. The research conclusion shows that the company's ability to meet its short-term obligations varies and the cash ratio can be used as an indicator of the company's liquidity.
Pengaruh Platform Jual Beli Online Terhadap Perilaku Konsumen Pada Perawat Rumah Sakit Bhayangkara Setukpa Polri Sikki, Nurhaeni; Indriyani, Devi; Suwartika, Wawat; Maulana, Fajar; Solihin, Khoirul; Suarman, M Dani; Putra, Angga Tri Adi; Kristi, I Sildani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1731

Abstract

This study aims to analyze the influence of online shopping platforms on consumer behavior among employees of Rumah Sakit Bhayangkara Setukpa Polri. Using a quantitative approach, data were collected through questionnaires distributed to 100 employees as respondents. Data analysis was conducted using simple linear regression to identify the significant impact of online shopping platforms on purchasing decisions and shopping frequency. The results indicate that the use of online shopping platforms has a positive and significant effect on consumer behavior. These findings are expected to provide insights for hospital management in understanding the consumption trends of their employees.
Pengaruh Kualitas Produk Dan Online Customer Revie Terhadap Kepuasan Pelanggan Pada E-Commerce Tokopedia Agriawan, Azmi; Rahmi, Palupi Permata; Muttaqin, Ridlwan
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1710

Abstract

This study aims to determine how much influence product quality and online customer reviews have on Tokopedia e-commerce customer satisfaction. The sample used was 100 respondents. This study uses validity test, correlation coefficient test, determination coefficient test, multiple linear regression analysis and hypothesis testing compiled using SPSS. Based on the results of descriptive analysis, it can be seen that the variables Y, X1 and X2 are included in the excellent category. the results of the coefficient of determination show that the contribution of customer quality to customer satisfaction is 85.6%, the remaining 14.4%, influenced by other factors not examined. In addition, from the results of the study it, can be seen that the variables of product quality (X1) and online customer review (X2) partially affect customer satisfaction (Y). Simultaneously, product quality variables (X1), and online customer reviews (X2) have an effect on customer satisfaction (Y).
Pengaruh Debt To Equity Ratio (DER), Return On Assets (ROA) dan Return On Equity (ROE) terhadap harga saham pada perusahaan perbankan di Bursa Efek Indonesia periode 2016-2023 Senjaya, Eka; Sumawidjaja, Riyandi Nur
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1734

Abstract

This study aims to analyze the Debt to Equity Ratio, Return On Assets, Return On Equity, and Stock Prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023, as well as to examine the impact of each ratio on Stock Prices. The research employs a quantitative method with a descriptive and verificative approach, using secondary data collected through documentation. The population consists of book 3 banks that experienced a decline in stock prices on the Indonesia Stock Exchange during the period, with a sample of 6 companies. The analysis includes descriptive statistics, classical assumption tests, multiple regression tests, and hypothesis testing both partially and simultaneously. The results show that the Debt to Equity Ratio tends to decline, Return On Assets and Return On Equity fluctuate, and Stock Prices tend to decrease. Additionally, the Debt to Equity Ratio and Return On Assets have a significant positive effect on Stock Prices, while Return On Equity has a significant negative effect. Overall, the three ratios have a significant positive impact on the Stock Prices of banking companies listed on the Indonesia Stock Exchange during the period.
Pengaruh Fasilitas Kerja, Beban Kerja, Dan Kompensasi Terhadap Kinerja Pegawai Bidang Pemadaman Pada Dinas Pemadam Kebakaran Dan Penyelamatan Kabupaten Bandung Masripah, Resti; Rahmi, Palupi Permata
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1709

Abstract

The purpose of this research is to find out how work facilities, workload, and compensation influence the performance extinguishing field of Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Bandung employees. Multiple linear regression analysis was used, and the study population consisted of 55 employees. Employee performance is a dependent variable, and work facilities, workload, and compensation are independent variables. Data collection was carried out using observation and questionnaires. Various statistical methods, such as partial hypothesis testing, simultaneous analysis, and coefficient of determination, should be used in the study. The research results show that the work facilities partially positive and significant influences employees performance. Partial workload does a negative and insignificant influences employees performance. Compensation partially positive and significant influences employees performance. Work facilities, workload, and compensation simultaneously positive and significant influence employees performance.
Audit Sistem Informasi Pembelian Barang Pt Bumi Indah Saranamedis Menggunakan Framework Cobit 5 Domain Mea Winanti, Linda Anjar; Nurmalasari, Nurmalasari
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1679

Abstract

In the purchase process at PT. Bumi Indah Saranamedis involves several divisions ranging from the front office, and purchasing department to the warehouse. The purchase information system made by purchase orders relies on sales orders and stock cards. The issuance of purchase orders in the form of hard copies, methods of filling incoming goods files which include Purchase Orders, Good Receive Notes, and road letters or incoming goods invoices. Internal control system of the computer system by the relevant officer and manual by the warehouse officer. The purchasing process has several obstacles from the server system that is easily down or from human resources there is a human error, this greatly hampers the purchase work because it has to wait for IT to track and fix which parts there are errors. Evaluation of the company's performance and operations from the information system used and the people involved must be audited using the COBIT 5 standard. The COBIT 5 framework is very appropriate to be used to measure the level of maturity in the process of purchasing goods using the MEA (Monitoring, Evaluation, and Assess) domain. The results of research that has been conducted on the purchase information system at PT. Bumi Indah Saranamedis is already at level 4, namely Predictable, the process already has consistent limits. The system of purchasing goods is approaching the maximum level of maturity, it's just that there are still obstacles in some parts. The purchase process in this company is at an index of 4.3 with a Maturity Level 4 level. The results obtained can be used as a reference to create or add new rules to achieve effective performance and minimize the occurrence of errors, both from the system and human resources.

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