Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 (cetak).
Articles
154 Documents
<![CDATA[Accounting Network Disclosures, Market Competition, and the Implementation of Strategic Management Accounting Technique ]]>
<![CDATA[Nova Novita]]>;
<![CDATA[Muhammad Hafidz]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.433
<![CDATA[Strategic Management Accounting (SMA) assists companies in expressing strategic goals and identifying strategies owned by competitors. This study aims to determine whether accounting networking and market competition affect strategic management accounting techniques. This study used a purposive sampling method with 25 samples of the subsector of metal and food and beverage companies in the 2016-2021 observation period. The dependent variable uses the disclosure of thirteen strategic management accounting techniques in the annual report. The market competition variable is measured by market share and the accounting networking, which is measured by the number of board of directors’ companies that have attended training or seminars related to high school technical development. The result found that accounting networking and market competition did not affect the number of strategic management accounting techniques used in the sample companies. These results indicate that even though executives know the benefits of various strategic management accounting techniques, implementing them in companies takes work. This result also discovered that the sample companies used more strategic management accounting techniques that helped increase company efficiency.]]>
<![CDATA[Tiktok’s Role on Guerilla Marketing in Digital Marketing Era ]]>
<![CDATA[Peri Jayadi]]>;
<![CDATA[Seprianti Eka Putri]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.462
<![CDATA[This research aims to analyze the role of TikTok in guerilla marketing in the digital marketing era. The type of research used is descriptive qualitative. The primary data used in this research was obtained from observations of phenomena by researchers on the TikTok accounts @sovella.id and @moutfit_id. The research results show that the power of social media, especially TikTok, must be considered in the current digital marketing era. Companies can use this power to market their products. TikTok is a new marketing media platform that many small, medium, and large businesses use. Business people consider that this TikTok-based marketing model generally requires relatively low costs and is more communicative and interactive. The concept of guerilla marketing using platforms such as TikTok is considered satisfactory. Several existing TikTok features, such as TikTok stories, TikTok live, hashtags, and posts in photos and videos, have been verified to support this guerilla marketing. Business people also use the TikTok feature to create accounts for sales and promotions. Apart from that, it is common for business people to give giveaways to followers as part of their marketing strategy.]]>
<![CDATA[Corporate Social Responsibilities Dimension Impact Towards Tax Avoidance ]]>
<![CDATA[Tesalonika Avemaria Ineari Manich]]>;
<![CDATA[Weli Weli]]>
<![CDATA[ SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v22i01.466
<![CDATA[The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.]]>
<![CDATA[Local Government Strategy In Optimizing Local Tax Revenue Through The Use Of Tapping Device ]]>
<![CDATA[Dwiani Nursasi Aprilia]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.470
<![CDATA[This research aims to describe and analyze local government strategies in anticipating potential leaks in hotel tax revenues through the use of Tapping devices as an effort to optimize regional tax revenues in Purbalingga Regency. Tapping device or tapping box in taxation refers to a tool used by tax authorities to collect tax-related data or information from individuals or entities that are obliged to pay tax. Tapping devices can be software or hardware that allows tax authorities to record financial transactions, tax payments, or other financial activities to ensure compliance with tax regulations. This research uses a qualitative approach method in the form of descriptive analysis. Primary data was obtained from information in the form of narratives or the results of interviews with the Regional Financial Agency, hotel business actors, and officers at the Tapping device management company. Secondary data in the form of realized tax revenues, data on taxpayers and tax objects as well as data related to Tapping devices were obtained from the Regional Finance Agency as the Regional Tax management agency. The results of this research show something different from several previous studies which found that the use of Tapping devices in taxation can help tax authorities in checking and monitoring tax compliance, identifying violations, and collecting taxes that should be paid. The use of Tapping devices on Hotel Tax Objects in Purbalingga Regency during the two years of implementation has not shown positive results. The use of Tapping devices has not been able to increase hotel tax revenues, in fact the average tax revenues for hotels using Tapping devices have actually decreased compared to the average tax revenues before using Tapping devices.]]>
<![CDATA[Shopee Affiliate Program: Analysis of Influencer Content Marketing Strategy on Instagram ]]>
<![CDATA[Cindhy Nurkolifah Siti Ariani]]>;
<![CDATA[Rina Suthia Hayu]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.471
<![CDATA[The aim of this research is to analyze influencer content marketing strategies that utilize Instagram in the Shopee affiliate program. The type of research used is qualitative with a content analysis approach. Primary data was obtained directly from observations of phenomena and interviews with research subjects. Meanwhile, secondary data was obtained from the results of researchers' literature studies by collecting data from books, the internet and journals related to the research topic. The research results show that the influencer content marketing strategy on Instagram is an effective method for promoting and carrying out Shopee Affiliate Program activities. Support from influencers who apply stealth marketing techniques, both nano-influencers and macro-influencers are able to create interesting and persuasive content which can actually increase the attractiveness of the products being advertised.]]>
<![CDATA[Strategy Alignment as an Effort to Create an Innovation Process to Improve Organizational Performance ]]>
<![CDATA[Risusantho Te'dang]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.473
<![CDATA[This study aims to investigate the effect of strategy alignment as an effort to create an innovation process to improve organizational performance. The sample used in this study came from the Credit Union Cooperative which is under the auspices of the Indonesian Credit Union Cooperative Center (PUSKOPCUINA) Federation Network. Data was collected using a survey method to the management leaders of the Credit Union Cooperative. By using the path analysis method, the result shows firstly, that strategy alignment has a positive and significant influence on the innovation process. Secondly, strategy alignment has a positive but not significant effect on organizational performance. Thirdly, the innovation process has a positive and significant impact on organizational performance. In addition, by using the Sobel test, the result of the study shows that there is a mediating effect of the innovation process in mediating strategy alignment on organizational performance.]]>
<![CDATA[The Effect of Financial Literacy on Risk Tolerance as an Intervening Variable Against Decision Making ]]>
<![CDATA[Rosnani Said]]>;
<![CDATA[Sulhan Manaf]]>;
<![CDATA[Sumarsih Sumarsih]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.474
<![CDATA[This study aims to analyze the effect of financial literacy and risk tolerance as an intervening variable on decision making. The phenomenon in this study is how financial literacy influences risk tolerance as an intervening variable on decision making (a Makassar Investor study during the Covid-19 pandemic). This research was conducted during the Covid-19 Pandemic, starting at the end of 2019 until the end of 2020, so that phenomena related to financial literacy, risk tolerance, and decision making for investors in Makassar had not existed before. This research used the Structural Equation Model (SEM) method with the Smart PLS 3.0 software program, the data source is primary data from 290 investors registered with securities companies in Makassar. Data were obtained through interviews and distributing questionnaires to determine the effect of financial literacy through investment risk tolerance on decision making. The results showed that the financial literacy factor through risk tolerance had no effect on financial decisions.]]>
<![CDATA[The Effect of System Quality Perceptions, Information Quality, and Service Quality on Accounting Information System Use and Satisfaction ]]>
<![CDATA[Tera Aghny Sani]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.475
<![CDATA[This abstract should provide a brief introduction to the problem the effect of system quality, information quality and service quality on the use and user’s satisfaction of accounting information systems. The sampling technique used was accidental sampling with a sample size of 98 respondents who were BRI mobile banking users in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen (Barlingmascakeb). The data analysis method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of this study indicate that system quality and service quality have no effect on usage. Then the system quality and information quality have no effect on user’s satisfaction. Meanwhile, information quality and service quality have a positive effect on usage and user’s satisfaction.]]>
<![CDATA[Strategy To Increase Individual Tax Payer Compliance ]]>
<![CDATA[Alfian Saputra]]>;
<![CDATA[Nurwanah Nurwanah]]>;
<![CDATA[Amiruddin Amiruddin]]>;
<![CDATA[Yana Ameliana]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.476
<![CDATA[This research aims to evaluate the influence of awareness, socialization, tax services and tax sanctions on the level of compliance of individual taxpayers at the South Makassar Pratama Tax Service Office. This research adopts a descriptive quantitative approach using primary data. The research sample consisted of 100 individual taxpayers registered at the South Makassar Primary Tax Service Office. The sampling method was carried out using a purposive sampling technique, where respondents were selected based on certain criteria that were relevant to the research objectives. The data collection method is carried out through surveys by distributing questionnaires to selected respondents. Hypothesis analysis in this research uses multiple linear regression techniques with the help of SPSS version 25 statistical software. The results of the research show that tax awareness, tax socialization, tax authorities services, and tax sanctions positively and significantly influence the level of individual taxpayer compliance at KPP Pratama Makassar South. This research contributes to further understanding of the factors that influence tax compliance at the individual level. The implications of these findings can help formulate more effective policies and strategies in increasing the level of tax compliance, especially in the personal tax environment in the region.]]>
<![CDATA[The Role of The Board of Commissioners in Moderating the Effect of Information Asymmetry on Earnings Management ]]>
<![CDATA[Ming Chen]]>;
<![CDATA[Heriyanto Heriyanto]]>
<![CDATA[ SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v21i02.477
<![CDATA[The purpose of this study is to empirically examine the role of the board of commissioners in moderating the relationship of information asymmetry to earnings management. This study uses secondary data and measurement in this study consists of the size of the board of commissioners measured by the number of proportions of the board of commissioners, earnings management is measured using the modified Jones model, and information asymmetry is measured using the bid ask spread. The sample in this study are manufacturing companies listed on the IDX in 2019-2021. Testing the data in this study using Moderate Regression Analysis (MRA) and SPSS 23.0 as a testing tool. The results in this study are that the board of commissioners is not able to moderate the relationship of information asymmetry to earnings management, this is because this is due to several factors and this study shows that the size of the board of commissioners is still below 30 percent which indicates that the duties and responsibilities carried out by the board of commissioners in supervising and controlling management actions.]]>
