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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 165 Documents
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The Effect of Profitability, Liquidity, Asset Structure, and Dividend Policy on Capital Structure Jihanu Tufahu; Menik Indrati
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.v24i01.705

Abstract

This study aims to analyze the effect of profitability, liquidity, asset structure, and dividend policy on capital structure. This study uses a sample of 70 infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used is quantitative and takes secondary data from annual reports, which are analyzed using panel data regression using Eviews12. The results show that profitability and asset structure do not significantly influence capital structure. Meanwhile, liquidity has a negative effect and dividend policy has a positive effect on capital structure. The conclusion of this study is that high profitability does not always reduce debt because the infrastructure sector requires large amounts of external funding. High liquidity actually has a negative effect on capital structure. The higher the liquidity, the lower the use of debt because the company is able to finance its needs with internal funds. Asset structure has not had a significant impact on capital structure, the large proportion of fixed assets is not always a primary consideration for companies in determining funding decisions through debt. Dividend policy has a positive effect on capital structure. The greater the dividends distributed, the greater the company's need for external funding, so the use of debt in the capital structure increases.
The Effect of Hospital Management Information System and Good Clinical Governance on The Effectiveness of Health Services with Internal Control as A Moderating Variable at Hikmah Hospital, Makassar Nurul Auliah; Marwah Yusuf; Dahniyar Daud
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.v24i01.706

Abstract

This study aims to examine the influence of hospital management information systems and good clinical governance on the effectiveness of health services with internal control as a moderating variable at Hikmah Makassar Hospital. The population in this study was all employees of the Hikmah Hospital in Makassar City totaling 173 employees. Meanwhile, in determining the sample, we used several sample determination criteria so that the total sample in this study was 77 respondents. This research uses primary data by conducting direct research in the field, by giving questionnaires/statement sheets to 77 respondents. The data analysis method used is intervening analysis with the help of the Smart PLS application. Research results show that: partially that: Hospital Management Information Systems have a positive and significant effect on the effectiveness of health services in hospitals. Good Clinical Governance has a positive and significant effect on the effectiveness of health services in hospitals. Internal Control is able to moderate the Hospital Management Information System on the effectiveness of health services at the Hospital and Internal Control is able to moderate Good Clinical Governance on the effectiveness of health services in hospitals.
The Influence of Halal Marketing Strategy, Product Quality, and Price On Skincare Purchase Decisions in Masamba Miranda; Suhardi M. Anwar; Rahmawati
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.v24i01.707

Abstract

This study aims to examine the influence of halal marketing strategies, product quality, and price on consumer decisions to purchase halal skincare in Masamba District. This research is motivated by increasing public awareness of the importance of using halal products, especially among young women as the main users of skincare. The study used a quantitative approach with primary data collected through questionnaires from 115 respondents who use halal skincare. Data analysis was conducted using the SmartPLS 3.0 application to test validity, reliability, and relationships between variables. The results showed that halal marketing strategies, product quality, and price had a positive and significant effect on purchasing decisions. The coefficient of determination (R²) value of 0.718 indicates that 71.8% of the variation in purchasing decisions can be explained by these three variables, while the remaining 28.2% is influenced by other variables outside the research construct. These findings indicate that the implementation of Islamic value-based marketing strategies, superior product quality, and competitive prices can increase consumer trust and encourage purchasing decisions for halal skincare. Thus, a combination of halal marketing strategies, improving product quality, and setting appropriate prices are key factors in strengthening the competitiveness of halal skincare products.
The Influence of Inflation, DER, ROA, and NPM in Stock Returns in Mining Companies Listed on the Indonesia Stock Exchange Iis RInda Amaroh; Hetty Muniroh
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.v24i01.708

Abstract

This study aims to analyze the factors influencing stock returns as a basis for investment decision-making. Stock return serves as an important indicator reflecting a company’s performance as well as investors’ confidence in its future prospects. Higher levels of return tend to increase the company’s attractiveness to investors. Therefore, understanding the determinants of stock returns is essential to assist investors in managing risk and optimizing investment gains. This study aims to examine and verify the effect of inflation, Debt to Equity Ratio (DER), Return on Assets (ROA), and Net Profit Margin (NPM) on stock returns. This research focuses on mining companies listed on the Indonesia Stock Exchange during the period 2021–2024, with a population of 46 companies. The sampling method used was purposive sampling, resulting in a sample of 28 companies. The data analysis technique employed was multiple linear regression analysis. The results show that inflation has a positive but insignificant effect on stock returns, Debt to Equity Ratio (DER) and Return on Assets (ROA) have a negative but insignificant effect on stock returns and Net Profit Margin (NPM) has a positive but insignificant effect on stock returns.
Implementation of PSAK 72 in Revenue Recognition of Star Hotels in Post-Pandemic Bali Kadek Dian Jatiwardani; Putu Esa Naranata Dewi; Ni Wayan Risna Swardani; Nyoman Angga Pradipa; Mertyani Sari Dewi
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.v24i01.710

Abstract

This study aims to analyze the implementation of Indonesian Financial Accounting Standard (PSAK) Number 72 on Revenue from Contracts with Customers in five-star hotels in the Nusa Dua area of Bali, within the context of the post-COVID-19 tourism industry recovery. Employing a descriptive qualitative method with a multiple case study approach, data were collected through in-depth interviews with income auditors, chief accountants, and financial controllers at three five-star hotels, supported by an analysis of financial statement documents for the 2022–2023 period. Data were analyzed using the interactive model of Miles, Huberman, and Saldana (2014), comprising data condensation, data display through cross-case comparison matrices, and conclusion drawing, with triangulation to ensure validity. The findings indicate that all three hotels have formally adopted the five-step revenue recognition model of PSAK 72; however, inconsistencies were identified in the recognition of bundled room packages that include services such as breakfast, spa, and airport transfers. Furthermore, the handling of advance payments and no-show revenue has not been fully aligned with the performance obligation principles stipulated in the standard. The significant recovery in hotel performance—with occupancy rates reaching 72% and RevPAR surpassing pre-pandemic benchmarks by 37% in 2023—has driven increased complexity in revenue transactions, demanding stricter application of accounting standards. This study recommends adjustments to internal accounting policies and improvements in human resource competency in the field of tourism accounting.

Page 17 of 17 | Total Record : 165

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