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INDONESIA
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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SOR Theory in Chatbot Services to Increase Repurchase Intention Fadhly, Hafiz; Kurniawati, Kurniawati; Masnita, Yolanda
SIMAK Vol 22 No 02 (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.v22i02.536

Abstract

The Indonesian banking industry is currently undergoing rapid digital transformation, with the adoption of new technologies such as Artificial Intelligence (AI) to enhance customer service and operational efficiency. One interesting application of AI is chatbot services, computer programs that can simulate direct conversations with customers. AI chatbots offer various benefits to the banking industry, such as 24-hour customer service. However, there is limited research evaluating the impact of AI marketing activities through chatbots on repurchase intention in the Indonesian banking sector. This study analyzes the influence of AI marketing activities through AI chatbots on repurchase intention of banking services, with Word of Mouth (WOM) as a mediating variable. This study provides new insights into the impact of AI marketing activities on brand experience and customer repurchase intention. Using a quantitative method with a questionnaire on 300 bank customers. Banks should increase the use of AI and chatbots to increase repurchase intention through WOM.
The Influence of Firm Characteristics on Earnings Management Nurjannah, Ika Ayu; Bhilawa, Loggar
SIMAK Vol 22 No 02 (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.v22i02.539

Abstract

This study aimed to examine whether factors such as firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure influence real earnings management in firms listed on the LQ45 index. A purposive sampling method was used to collect data, with a total of 64 valid observations, free of outliers. To assess how independent variables—firm size, managerial ownership, leverage, audit committee tenure, and expertise—affect the dependent variable of earnings management, multiple linear regression analysis was employed. The analysis was conducted using SPSS version 27. The findings reveal that firm size has a significant negative effect on earnings management while managerial ownership, leverage, audit committee expertise, and audit committee tenure do not have a significant impact.
The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange Maan, Marsela Yunita; Pabulo, Azfa Mutiara Ahmad
SIMAK Vol 22 No 02 (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.v22i02.552

Abstract

The effect of IFRS 17 implementation on audit delay in insurance companies listed on the Indonesia Stock Exchange. Audit delay, which can affect the quality of financial statements, is expected to increase due to new complexities in insurance contract accounting. The objective is to understand how IFRS 17 impacts the completion time of the audit process. The dependent variable is audit delay, while the independent variables include operational complexity, profitability (ROA), and financial statement presentation. The results of the analysis show that operational complexity and profitability have no significant effect on audit delay, with significance values ​​of 0.225 and 0.105, respectively. In contrast, the quality of financial statement presentation has a significant effect (0.036), affecting the efficiency of the audit process. This finding emphasizes the importance of improving the quality of financial statements to minimize audit delay. The conclusion is that operational complexity and company profitability have no significant effect on audit delay. In contrast, the quality of financial statement presentation has a significant effect. Good reports make it easier for auditors and speed up the audit process. Poor report quality slows down verification and evidence collection, increasing audit delay.
The Influence of Mobile Banking Innovation and Fee-Based Income on the Value of Banking Firms Setiyono, Taufiq Andre; Setyowati, Widhy; Nurjanah, Wahdinii Widi
SIMAK Vol 22 No 02 (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.v22i02.558

Abstract

In today's world, banks are all about making life easier for their customers through technology. But shifting from traditional systems to these modern, innovative solutions isn't always a walk in the park. For banks to thrive in this competitive environment, they need to dive into digital transformation, like developing mobile banking apps and boosting fee-based income. This study looks at how these mobile banking innovations and fee-based income affect the value of banking firms on the Indonesia Stock Exchange (IDX) between 2021 and 2023. With 57 banks on the IDX as our study group, we used purposive sampling to pick our samples and multiple linear regression analysis with SPSS as our tool. The results show that mobile banking doesn't significantly impact the value of banking firms, but fee-based income does have a positive impact.
The Role of Driver Services and Application Quality in Enhancing Gojek Customer Loyalty Through Satisfaction Mutiarachim, Atika; Yuniarti, Nur Atika
SIMAK Vol 22 No 02 (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.v22i02.562

Abstract

The purpose of this research is to determine the influence of Driver Services and Application Quality on Customer Loyalty through Customer Satisfaction, both directly and indirectly. Primary data was obtained through a Google Form questionnaire, the link of which was distributed online to Gojek customers throughout Indonesia resulting 120 respondents. Four data contained missing value and outliers so 116 data were used. Data was processed using Smart PLS 4.0. This research propose seven hypotheses. The results show five hypotheses can be accepted, however hypothesis of Application Quality on Customer Loyalty and Driver Services on Customer Loyalty through Customer Satisfaction obtained p-value > 0.05 so concludes to not influential.
Analysis And Design Of Sales Information System Using Personal Extreme Programming (PXP) At Sumber Prima Mitra Darmawan, Arya; Abdillah, Zakki
SIMAK Vol 22 No 02 (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.v22i02.565

Abstract

Sumber Prima Mitra currently relies on Microsoft Office such as Microsoft Word and Excel for administration and data storage purposes, as well as using Instagram and WhatsApp as communication and information media. This approach raises concerns regarding data security and the effectiveness of disseminating information about a company's products and services. This research aims to overcome this problem by designing a web-based sales information system that can increase the effectiveness of management and dissemination of information at Sumber Prima Mitra. The method applied in developing this information system is Personal Extreme Programming (PXP). PXP was chosen for its flexible and iterative approach, allowing for continuous customization according to the company's specific needs. This web-based sales information system is expected to provide an efficient platform for managing sales, marketing and promotional data. This sales information system was created using UI/UX as the basis for implementing the system. The UI/UX creation has been adjusted to the needs of Sumber Prima Mitra, so that the implementation of the system is faster and more targeted. With this system, Sumber Prima Mitra is expected to increase productivity, reduce the risk of data loss, and attract more customers through more effective and organized information dissemination.
Analysis Of The Financial Performance Of Pt Multistrada Arah Sarana Tbk Before And After Debt Restructuring Paba Folo, Yohana Elisa; Andi Candra, Yudas Tadius
SIMAK Vol 22 No 02 (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.v22i02.566

Abstract

This study aims to determine the significant differences in the level of liquidity, profitability, and solvency of PT Multistrada Arah Sarana before and after debt restructuring. The results showed that debt restructuring managed to improve the company's liquidity and profitability significantly, but did not have a significant impact on solvency. Significantly, but did not have a significant impact on solvency. Overall, this study concludes that debt restructuring has a positive impact on the company's positive impact on the company's financial performance, especially in terms of its ability to meet short-term to fulfill short-term obligations and generate profits, although it was not followed by an increase in the ability to fulfill long-term obligations. with an increase in the ability to meet long-term obligations. The increase in liquidity and profitability indicate that debt restructuring efforts have succeeded in strengthening the financial position of the company and providing efforts have successfully strengthened the company's financial position and contributed positively to positive contribution to business continuity and future financial performance. The findings of This confirms the benefits of debt restructuring in improving the company's financial performance, especially in the aspects of liquidity and profitability. the company, especially in the aspects of liquidity and profitability
The Influence Of Accounting Benefits, Individual Benefits, Enterprise Resource Planning (Erp) System Quality And Management Commitment On User Satisfaction Safitra, Anugra Hana; Pontoh, Grace T; Arif, Hermita
SIMAK Vol 22 No 02 (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.v22i02.567

Abstract

This study aims to examine and analyze the influence of accounting benefits, individual benefits, ERP (Enterprise Resource Planning) system quality, and management commitment on user satisfaction in companies located in the City of Makassar that use the ERP system. This research employs a quantitative approach, which emphasizes the analysis of numerical data processed using quantitative research statistical methods with a correlational study approach. The data used in this study is primary data obtained from ERP system users. The data analysis technique used is Structural Equation Modeling (SEM), assisted by Partial Least Squares (PLS) software. The results of this study indicate that accounting benefits, individual benefits, ERP system quality, and management commitment have a positive and significant impact on user satisfaction. This means that, overall, the ERP system is capable of assisting individuals in performing assigned tasks to achieve optimal results.
The Influence of Education Level, Accounting Understanding, and Business Size on The Preparation of Financial Reports of Micro, Small, and Medium Enterprises Based on Financial Accounting Standards for Micro, Small, and Medium Entities Pratiwi, Nabilah Hasyyati Winda; Pabulo, Azfa Mutiara Ahmad
SIMAK Vol 22 No 02 (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.v22i02.568

Abstract

MSMEs play a very important role in helping the economy in Indonesia. For every ongoing business​ walk, No will let go from recording report finance. Research objectives for knowing the variables in influence compilation report MSME finances according to EMKM SAK which includes level of education, understanding accounting, and measurement business. Methodology study This method is quantitative. Research results using hypothesis testing show that Education level, understanding of accounting, and measurement of business influence compilation report MSME finance based on SAK EMKM. Increasing education levels tall will make perpetrator business to compose report correct finances. The more Lots understanding of accounting, the more good use of SAK EMKM. In addition, the more the magnitude of the business so must more thorough in do recording information.
Students’ Intention to Pursue A Career in Taxation from the Perspective of the Theory of Planned Behavior Gloria, Gloria; Pontoh, Grace; Amiruddin, Amiruddin
SIMAK Vol 22 No 02 (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.v22i02.569

Abstract

This research aims to examine and analyze the intention of students to pursue a career in taxation among accounting students at Hasanuddin University. This study uses three constructs in the theory of planned behavior (TPB), namely attitude, subjective norm, and perceived behavioral control, as well as learning experience as a moderating variable. This research uses primary data from questionnaires distributed to 185 respondents, accounting students class 2021-2022. The research results indicate that attitude, subjective norms, and perceived behavioral control influence students' intention to pursue a career in taxation, while learning experience fails to moderate the influence of attitude, subjective norms, and perceived behavioral control on students' intention to pursue a career in taxation.

Page 12 of 16 | Total Record : 154

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