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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 165 Documents
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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.
The Influence of Biological Asset Intensity, Profitability, and Firm Size on Biological Asset Disclosure in Agricultural Companies Trifosa, Felicia; Sjarief, Julianti
SIMAK Vol. 23 No. 02 (2025): 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.v23i02.659

Abstract

This study aims to analyze the effect of biological asset intensity, profitability, and company size on biological asset disclosure. The population used in this study were agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 amounting to 73 companies. The sample of this study was obtained by purposive sampling method with a total of 72 data. The data used is secondary data obtained from the company's audited annual report obtained from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. The method for conducting the analysis used is descriptive statistics and multiple linear regression analysis. Data processing is done with IBM SPSS Statistics software version 25. The results of this study indicate that profitability negatively affects the disclosure of biological assets. Meanwhile, biological asset intensity and company size have no effect on biological asset disclosure.
Detecting Financial Statement Fraud in Indonesian Companies: The Beneish M-Score Model Ghazi Althof Ayyasy; Isnawati
SIMAK Vol. 24 No. 01 (2026): 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.v24i01.667

Abstract

This study aims to detect financial statement fraud in Indonesian companies using the Beneish M-Score model. The research covers 622 companies from ten sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024, with a total of 2,488 financial statements. The data was obtained from the IDX's published financial reports and analysed using eight Beneish M-Score ratios to classify companies into manipulator and non-manipulator categories. The results show that 34.03% of companies were identified as manipulators, while the remaining 65.97% were classified as non-manipulators. The technology sector had the highest percentage of manipulators (45%), followed by the raw materials sector (37%) and energy (36.49%). Conversely, the transportation (24.04%) and health (27.68%) sectors had the lowest percentages. These findings confirm that financial statement fraud remains a serious problem, with varying levels of risk across sectors. The implications of the study emphasise the importance of strengthening corporate governance, the role of external audits, and regulatory oversight to prevent manipulative practices. In addition, this study contributes to academic literature by providing a comprehensive overview of cross-sector manipulation trends in Indonesia.
Analysis Design and Development of a Web-Based Human Resource Information System Using Agile Methodology at CV XYZ Stefanie Quinevera; Desta Ovilini; Desiana Dian Malasari
SIMAK Vol. 24 No. 01 (2026): 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.v24i01.678

Abstract

This study aims to analyze and design a web-based Human Resource Information System (HRIS) at CV XYZ, a company engaged in the distribution of fast moving consumer goods. The current human resource management process is still conducted manually, leading to inefficiencies, data inconsistencies, and delays in report generation. Data were collected through interviews, observation, documentation review, and literature study. The collected data were analyzed using a descriptive analysis approach to identify system requirements and existing problems. The system was developed using the Agile software development approach and modeled using Unified Modeling Language (UML). The results of this study produce an integrated HRIS that supports employee data management, attendance, payroll, leave, and shift scheduling within a single platform. The proposed system provides a structured solution for managing human resource data and demonstrates the potential to improve efficiency, accuracy, and accessibility of information. The system can also serve as a reference model for similar organizations facing comparable human resource management challenges.
The Impact of Sustainability Reports on The Profitability of Companies In The Primary Consumer Goods Sector Listed on The IDX For The Period Nurul Asma Rani; Hariany Idris; Azwar Anwar
SIMAK Vol. 24 No. 01 (2026): 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.v24i01.679

Abstract

This study aims to examine the effect of sustainability reporting on the profitability of primary consumer goods companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Sustainability reporting is measured using the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) Standards, while profitability is measured by Return on Assets (ROA). The sample was selected using purposive sampling, resulting in 68 observations, and analyzed using simple linear regression. The results indicate that sustainability reporting has a significant negative effect on profitability of companies in the primary consumer goods industry, suggesting that increased disclosure tends to reduce ROA in the short term. This study is limited by the quantitative measurement of SRDI, the use of ROA as the sole profitability indicator, and the relatively short observation period.
The Effect of Financial Stress on the Composite Stock Price Index (IHSG) Afrilianto; Animah; Tri Hanani
SIMAK Vol. 24 No. 01 (2026): 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.v24i01.702

Abstract

This study is motivated by the increasing instability of the global economy, which impacts the Indonesian financial market, particularly through financial stress that affects the movement of the Composite Stock Price Index (IHSG). The aim of this study is to analyze the influence of the Financial Stress Index (FSI) on the IHSG in Indonesia. The research method used is a quantitative approach with multiple linear regression analysis based on monthly data over a specific period. The results indicate that the FSI has a significant effect on the movement of the IHSG, reflecting that financial stress has a spillover effect on the domestic stock market. These findings highlight the importance of financial stability policies to minimize the impact of financial stress on the Indonesian capital market.
Evaluating the Implementation of COSO-Based Internal Control in Operating Cost Control: A Case Study at PT Barru Barakah Properti Warnila; Azwar Anwar; Nurafni Oktaviyah
SIMAK Vol. 24 No. 01 (2026): 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.v24i01.703

Abstract

This study aims to evaluate the implementation of COSO-based internal control in supporting operating cost control at PT Barru Barakah Properti. This research employs a descriptive qualitative case study approach. Data were collected through semi-structured interviews, documentation, and observation involving internal parties from the finance, accounting, administration, and operational departments. Data validity was strengthened through source and technique triangulation by comparing interview findings with company documents and field observations. The analysis was conducted based on the five components of the COSO Framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The findings show that the company has implemented control environment, control activities, and information and communication components through organizational structure, authorization procedures, supporting documents, and routine reporting mechanisms. However, risk assessment and monitoring have not been formally and systematically implemented, as risk identification, evaluation, and follow-up mechanisms remain informal and are not supported by written procedures or evaluation reports. These findings indicate that the company’s internal control system is still operationally oriented and has not fully functioned as an integrated control mechanism. This study contributes to the practical evaluation of COSO-based internal control in operating cost control, particularly in a property service company context.

Page 16 of 17 | Total Record : 165

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