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).
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154 Documents
<![CDATA[PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Setyanida, Wahyu Delta]]>;
<![CDATA[Srimindarti, Ceacilia]]>
<![CDATA[ SIMAK Vol. 19 No. 01 (2021): 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.v19i01.177
<![CDATA[This research aims to examine the effect of financial condition, debt default size, and growth on going concern audit opinion. All manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 are used in this study as a population. Sample method used in this research is purposive sampling. The samples obtained in this study were 215 samples from 494 manufacturing companies. The method of analysis used in this research is logistic regression analysis. The result of this research found that financial condition, debt default, size, and growth does not have a significant. Impact on going concern audit opinion. The results of this study have implications for the company in order to avoid going concern audit opinion.]]>
<![CDATA[BUSINESS DEVELOPMENT THROUGH A BUSINESS MODEL CANVAS APPROACH AT ELFATH MSMES ]]>
<![CDATA[Afifah, Erika Luthfi]]>;
<![CDATA[Setiawan, Ito]]>
<![CDATA[ SIMAK Vol. 20 No. 02 (2022): 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.v20i02.363
<![CDATA[Elfath UMKM is one of the UMKM in Purbalingga Regency, Central Java, which is located in Kaligondang Village. This UMKM is engaged in the production of snacks in the form of macaroni cheese. Based on the potential for product sales and also the number of MSMEs engaged in the production sector, the competition between fields is getting tighter. The problem with Elfath's MSMEs is that the business model has not been maximally implemented. So that the Elfath MSME needs to develop an ongoing business model so that later it can compete with other MSMEs. This study aims to identify the business model that is currently running in Elfath MSMEs and to develop a business model for Elfath MSMEs with a Business Model Canvas (BMC) approach and SWOT analysis. By using the BMC method, it can provide greater business opportunities by developing business models, while the SWOT analysis is used to determine the strengths, weaknesses, opportunities, and threats to these SMEs. The results of the study show that the business model currently being run by Elfath SMEs has fulfilled the 9 elements of the Business Model Canvas. Even though it has fulfilled the 9 elements of BMC, Elfath SMEs need to develop the business model by maximizing the strategies contained in the 9 elements of BMC through SWOT analysis.]]>
<![CDATA[THE EFFECT OF TAX PLANNING AND POLITICAL COSTS ON PROFIT MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES ]]>
<![CDATA[Salama, Sri Nofita]]>;
<![CDATA[Randa, Fransiskus]]>;
<![CDATA[Ng, Suwandy]]>
<![CDATA[ SIMAK Vol. 20 No. 02 (2022): 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.v20i02.369
<![CDATA[This study aims to investigate whether the tax planning and political cost has an influence on earning management, and whether profitability moderates the influence of tax planning and political cost on earning management. The population on this study is all the companies listed in Indonesia Stock Exchange on 2017- 2019 period. The number of sample are 56 companies each year determined usingthe purposive sampling method. Collecting data used documentation of financial statement from Indonesia Stock Exchange. Data were analyzed using SPSS 21. The result of this study shows that tax planning has a significant and positive impact on earning management, in contrast, the political cost has no impact on earning management. Profitability moderates the relation of tax planning andearning management but doesn’t moderates the impact of political cost and earning management.]]>
<![CDATA[Tiktok’s Role on Guerilla Marketing in Digital Marketing Era: Case Study on Titktok Account of @sovella.id and @moutfit_id ]]>
<![CDATA[Jayadi, Peri]]>;
<![CDATA[Putri, Seprianti Eka]]>
<![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[Manich, Tesalonika Avemaria Ineari]]>;
<![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[Risk Mitigation of Academic Information System in XYZ University ]]>
<![CDATA[Fadhillah, Muhammad Haris]]>
<![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.v22i01.480
<![CDATA[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).]]>
<![CDATA[The Impact of Revenue From Contracts With Customers on Financial Performance ]]>
<![CDATA[Wulandari, Defi]]>;
<![CDATA[Aziza, Nurna]]>
<![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.v22i01.497
<![CDATA[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.]]>
<![CDATA[Financial Performance and Share Price: The Moderating Role of Exchange Rate ]]>
<![CDATA[Meliza, Meliza]]>;
<![CDATA[Magetana, Dewi Yuniar]]>;
<![CDATA[Ayuningtyas, Andini]]>
<![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.v22i01.498
<![CDATA[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.]]>
<![CDATA[Analysis of Financial Reporting Practices of Pundi Amal Peduli Kasih Foundation Based on ISAK 35 ]]>
<![CDATA[Syafitri, Nadya]]>;
<![CDATA[Alfajri, Nopal]]>;
<![CDATA[Uzliawati, Lia]]>
<![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.v22i01.499
<![CDATA[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.]]>
<![CDATA[Analysis of the Implementation of Fixed Asset Accounting Based on PSAK Number 16 at PT Fortune Mate Indonesia Tbk ]]>
<![CDATA[Andika, M. Sendi Feby]]>;
<![CDATA[Putri, Novita Nurmala]]>;
<![CDATA[Uzliawati, Lia]]>
<![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.v22i01.502
<![CDATA[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.]]>
