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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 Influence of Clarity Budget Targets, Budget Accuracy on Performance Accountability of Government Agency Through the Internal Control System as an Intervening Variable Karnila, Sri; Tenriwaru, Tenriwaru; Amang, Baso
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 Apriliana, Sayu Rizky; Aslamiyah, Sulaibatul
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 Alawiyah, Rindi Laila; Wulandari, Sartika
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 Wahida, Nurul; Tenriwaru, Tenriwaru; Sari, Ratna
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.
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: (Empirical Study on LQ45 Companies for the 2018-2022 Period) 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.

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