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Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Published by Universitas Atma Jaya Makassar
ISSN : 16935047     EISSN : 26210320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Mathematics Social Sciences
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).
Arjuna Subject : -
Articles 154 Documents
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The Effect of Book Tax Differences, Operational Cash Flow to Earnings Persistence Sri Devi Eka Suherman; Syamsu Alam; Asriani Junaid
SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i02.478

Abstract

One of the crucial functions of financial reports is to serve as a basis for evaluating performance and representing the condition of financial performance in an organization or company. Accrual financial reports are prepared based on established standards based on accounting principles, while fiscal financial reports are reports prepared based on tax regulations and used by parties with an interest in the tax collection process. The difference in the value of profit in the financial statements after the fiscal reconciliation is carried out for tax purposes based on the provisions of the tax regulations is what gives rise to the term book tax differences in tax analysis. Earnings persistence is current period earnings which reflects earnings in future periods. This study aims to analyze the effect of Book Tax Differences, Operating Cash Flow and Accrued Profits on Profit Persistence in Manufacturing Companies listed on the Indonesia Stock Exchange. The research object for manufacturing companies listed on the IDX for 2017-2021 is with a sample of 10 manufacturing companies selected using the Purposive Sampling technique. The results showed that the higher the large positive book tax differences, the better the company's profit persistence, while for large negative book tax differences, the higher the large negative book tax differences, the lower the earnings persistence. The higher the company's operating cash flow, the higher the profit persistence. the higher the accrual profit, it will not affect the persistence of earnings.
Risk Mitigation of Academic Information System in XYZ University Muhammad Haris Fadhillah
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.480

Abstract

Academic information system (AIS) is an asset that universities must have to facilitate the work of operators and services to students. Nowadays, there are several threats faced by AIS managers related to data and information storaged security, thus requiring good risk management to mitigate risks that arise in the future. This research uses the fault tree analysis (FTA) and failure mode effect analysis (FMEA) methods to mitigate risks that may occur in AIS. The results show that there are 9 potential risks with 18 risk impacts, of which 1 risk impact is categorized as high, 4 risks are categorized as medium, and 13 risks are categorized as low. Five risk impacts that are categorized as high and medium need to be further evaluated, there are computer failure (R1), computer viruses (R2), external parties breaking into AIS (R7), capacity being full (R9), and server failure (R11).
The Impact of Revenue From Contracts With Customers on Financial Performance Defi Wulandari; Nurna Aziza
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.497

Abstract

This research aims to disseminate the impact of implementing IFRS 15 on company financial performance, with a focus on property and real estate companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and similar companies on the Stock Exchange of Thailand (SET) during the period 2018-2021 observations for companies in Indonesia and 2017-2020 for Thai companies. The research sample was 46 companies selected using the purposive sampling method. This research uses a comparative method to compare financial performance before and after the implementation of IFRS 15. Data analysis was carried out using the paired sample t-test or Wilcoxon test. The research results show that after the implementation of IFRS 15, profitability ratios (NPM, ROA and ROE) show a decline compared to before. On the other hand, the solvency ratio (DAR and DER) showed an increase, and the liquidity ratio (CR) decreased compared to the period before the implementation of IFRS 15.
Financial Performance and Share Price: The Moderating Role of Exchange Rate Meliza Meliza; Dewi Yuniar Magetana; Andini Ayuningtyas
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.498

Abstract

Fluctuations that occur in the financial performance of food and beverages companies may have an impact on their share price. Economic instability and the impact of Covid-19 can reduce the company's financial performance and stock performance. Therefore, this research aims to examine the effect of financial performance on stock prices in food and beverages companies from 2018 to 2022. Moreover, the novelty of this research is that it applies the exchange rate as a moderating variable. This research uses liquidity ratios, profitability, and activity ratios in measuring the company's financial performance. Multiple regression analysis using a random-effect model was applied to measure the influence of liquidity, profitability, and activity on stock prices as well as the role of the exchange rate as a moderating variable. The results of analysis revealed that liquidity, profitability, and activity ratio have positive and significant effects on share prices. In addition, the exchange rate can moderate the relationship between profitability and share price as well as the relationship between activity ratios and share price.
Analysis of Financial Reporting Practices of Pundi Amal Peduli Kasih Foundation Based on ISAK 35 Nadya Syafitri; Nopal Alfajri; Lia Uzliawati
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.499

Abstract

Financial reporting plays a crucial role for entities, including foundations. Foundations relying on public support require credible financial reports to maintain stakeholders' trust. This research aims to analyze the financial reporting practices of the Pundi Amal Peduli Kasih Foundation based on ISAK 35. The research method used is qualitative descriptive analysis. Data were obtained from the foundation’s financial reports covering 2020 to 2022. The findings indicate that the Pundi Amal Peduli Kasih Foundations has implemented ISAK 35 in preparing its financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.
Analysis of the Implementation of Fixed Asset Accounting Based on PSAK Number 16 at PT Fortune Mate Indonesia Tbk M. Sendi Feby Andika; Novita Nurmala Putri; Lia Uzliawati
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.502

Abstract

An important part of the financial statements are fixed assets, which require supervision and application of appropriate accounting in accordance with PSAK No. 16 for recognition, acquisition, depreciation, disposal and presentation. This research aims to evaluate how PT Fortune Mate Indonesia Tbk implements fixed asset accounting and the extent of their compliance with the provisions of PSAK No. 16. Descriptive qualitative methods were used in this research. The 2020-2022 financial report of PT Fortune Mate Indonesia Tbk is the subject of this research, with documentation techniques to collect secondary data. The research results show that PT Fortune Mate Indonesia Tbk applies fixed asset accounting in accordance with PSAK No. 16 to the fixed asset depreciation stage. However, a discrepancy was found in the presentation of fixed assets in the statement of financial position, where fixed assets were presented combined without details. In accordance with PSAK No. 16, fixed assets should be presented separately and in detail.
The Influence of Clarity Budget Targets, Budget Accuracy on Performance Accountability of Government Agency Through the Internal Control System as an Intervening Variable Sri Karnila; Tenriwaru Tenriwaru; Baso Amang
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.503

Abstract

This research was conducted with the aim of analyzing how much influence clarity of budget targets, budget accuracy has on the accountability of government agency performance through the internal control system as an intervening variable in the public works department and spatial planning of West Sulawesi province. This research uses a quantitative type of research with a descriptive analysis approach. The population in this study was 141 employees at the Department of Public Works and Spatial Planning in West Sulawesi province. The respondents used were employees in charge of preparing financial reports for each field so that the sample in this study was 45 respondents. The data collection technique used was a questionnaire using a Likert scale. The data analysis technique used in this research uses the Structure Equation Model (SEM) method based on Partial Least Square (PLS). The results of this research show: clarity of budget targets, budget accuracy and internal control systems influence the accountability of government agency performance. clarity of budget targets, budget accuracy affects the internal control system. Internal control as an interverning variable can influence the clarity of budget targets and budget accuracy on performance accountability
Web-based of Payment Information System at Dv Juice and Salad Sayu Rizky Apriliana; Sulaibatul Aslamiyah
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.504

Abstract

This research aim to design a web-based cashier payment information system that can improve operational efficiency and provide a better service experience to customers at Dv Juice and Salad. The designed cashier payment information system aims to overcome the problem of manual recording that slows down the process and increases the risk of losing records and sales reports. The system was built using the Waterfall method. The advantage of using this method is that it provides a structured framework for managing the system development process as a whole, starting from planning, analysis, design, development, and implementation. The designed cashier information system can record transactions, stock calculations, and generate sales reports automatically, so as to minimise errors and ensure data accuracy. In addition, this system is able to fulfil business needs effectively and efficiently, and can adapt to changes that may occur. Thus, this system not only improves the operational efficiency of Dv Juice and Salad, but also provides a better service experience to customers.
The Influence of Gender Diversity, Independent Commissioners, Audit Committees, Institutional Ownership, and Profit Management on Tax Avoidance Rindi Laila Alawiyah; Sartika Wulandari
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.505

Abstract

Tax avoidance is an effort to increase tax efficiency legally through takingadvantage and weaknesses in tax regulations. Management participation in the company'shighest decision making can influence tax policy and the level of compliance with tax rules.This study was conducted to determine tax avoidance practices that are influenced bygender diversity, independent commissioners, audit committees, institutional ownership,and earnings management. Through a quantitative approach, secondary data used in theform of annual reports from service sub-sector companies listed on the IDX in 2018-2022.By applying purposive sampling technique, there are 185 samples from 37 companies thatmeet the selection criteria. In this study, IBM SPSS Statistics 24 software was used as atool to analyze data using multiple linear regression methods. The results show that genderdiversity, independent commissioners, and earnings management show a negative butinsignificant direction of relationship to tax avoidance, while the audit committee andinstitutional ownership have a significant negative direction of relationship to tax avoidance.The control variables in the form of probability and company size have a significant negativerelationship direction to tax avoidance, while leverage has a significant positive relationshipdirection to tax avoidance
Double Standards in Financial Reporting as a Form of Tax Avoidance: Perspective of Financial Report Makers Nurul Wahida; Tenriwaru Tenriwaru; Ratna Sari
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.506

Abstract

The phenomenon of tax avoidance which is widespread among taxpayers is considered to be very detrimental to the country. One way for taxpayers to avoid tax is by submitting financial reports that are not true, in other words, taxpayers have at least two financial reports, one of which is the tax version of the financial report. This research was conducted with the aim of finding out how double standards in financial reporting can be a form of tax avoidance. This research uses a qualitative research method with a case study approach. The research results show that double standards in financial reporting are carried out by taxpayers with the aim of tax avoidance. Taxpayers intentionally create at least two different financial reports. One of these reports is used as the basis for taxation in the Annual Corporate Tax Return. Several things that motivate taxpayers to do this include: reluctance to pay taxes, company capital that has not been returned, and avoiding tax audits. The strategy used to implement double standards is by recognizing fictitious expenses, non-deductible expenses, overstated expenses, and not recognizing income. All of these actions are included in tax evasion. When linked to the fraud hexagon theory, these six elements (pressure, opportunity, ability, ego, rationalization and collusion) can influence someone to commit financial statement fraud.

Page 11 of 16 | Total Record : 154

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