cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
FRANSISKUS RANDA
Contact Email
randa@uajm.ac.id
Phone
-
Journal Mail Official
jurnalsimak@yahoo.com
Editorial Address
-
Location
Kota makassar,
Sulawesi selatan
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
 1   2   3   4   5 
PENGARUH DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH KOTA TUAL PERIODE 2010-2013 Ely Steven Ingratubun; Wilhaminus Sombolayuk
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.91

Abstract

This study aims to determine and analyze how much influence simultaneously from the balance funds and local original income to the regional expenditure of Tual city while partially to find out and analyze how much influence the regional balance funds and original revenue (PAD) to the Tual city regional expenditure. The results showed that if the variable X1 (balancing fund) and X2 variable (local original income), affect the regional expenditure in Tual City. So the variables X1 (balancing funds) and X2 (local own revenue) simultaneously (together) affect the Tual City government regional expenditure. To maintain the consistency of the Tual city government budget, it is necessary to do: (1) The Tual city government focus on increasing balance funds in order to spur the regional economy more effectively and efficiently in the future, (2) Tual City government, more focus on building infrastructure such as bridges / ports, terminals, shophouses, fish markets, vegetable markets, clothing markets, fruit markets and others in order to increase regional own-source revenue (PAD) going forward, and (3) Tual city government further strengthens bureaucratic performance in increasing funds regional balance and original revenue in order to increase the regional budget more effectively and efficiently in the future.
STRUKTUR KEPEMILIKAN PERUSAHAAN SEBAGAI MEKANISME PEMBENTUKAN PRINSIP KONSERVATISME UNTUK MENCIPTAKAN RESPON PASAR Yulianthy Ho; Suwandi Ng; Paulus Tangke
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.92

Abstract

The aim of this research is to investigate whether institutional ownership and family ownership have an impact to conservatism, whether institutional ownership, family ownership and conservatism have an impact to ERC, and whether conservatism is able to mediate the impact of institutional ownership and family ownership to ERC. The population used in this research is all non-financial companies listed on the Indonesia Stock for the period 2014-2017. The number of samples used amounted 147 companies each year, selected using purposive sampling method. Path analysis is used to analyze the data in this research. The first substructure equation of this research shows that institutional ownership and family ownership have a positive impact on conservatism. The second substructure equation shows that institutional ownership positively affects the ERC, while family ownership and conservatism negatively affect the ERC. The results of a sobel test indicate that conservatism fails to mediate the impact of institutional ownership and family ownership towards ERC. The implications of this research is that investors can consider institutional ownership, family ownership, and the application of conservatism principles that can affect the response to the firms’ earnings quality as measured by earnings response coefficient (ERC).
DAMPAK LINGKUNGAN KERJA NON-FISIK DAN KOMPENSASI TERHADAP KINERJA KARYAWAN Bernadeth Tongli; Bartholomeus Tandiayu; Johanis Panggeso; Charles Wijaya Wong
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.93

Abstract

Various types of research have been conducted on the environment and compensation in relation to employee performance, but specifically non-physical environmental impacts and compensation in state-owned enterprises are still rarely found online journals in relation to employee performance. This study aims to investigate the impact of the non-physical work environment and compensation on employee performance. Simple random sampling technique is used to select population members from employees of PT. Telkom Regional VII Makassar City. This research is an associative type of research with data collection methods through surveys. Data analysis uses multiple linear regression analysis. The results showed that the non-physical environment did not have a significant and positive effect on employee performance. Meanwhile compensation affects the performance of employees The coefficient of determination shows that the non-physical work environment and Compensation can shape the direction of employee performance by 24.9%, while 75.1% is determined by other variables not included in this research model.
STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME PENINGKATAN KUALITAS AUDIT DAN DAMPAKNYA TERHADAP REAKSI PASAR Stevi Wijaya; Suwandi Ng; James Raynold Gandasully
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.94

Abstract

The purpose of this research was to investigate whether foreign ownership and government ownership have an impact on audit quality and whether audit quality has an impact on market reaction. The population used in this research are all companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 102 companies were selected to used being sample, The method of analysis used linear regression analysis using SPSS 20. The results of this research show that foreign ownership has a positive but not significant impact on audit quality. Government ownership has a positive and significant impact on audit quality. While audit quality has a positive and significant impact on market reaction. The implication is foreign and government ownership are expected to use Public Accounting Firm with good competence and experience capable of evaluating and verifying financial statements so thai it is free from mistakes that will improve the credibility of financial statements, and increasing the confidance of users of financial statements such as shareholders,creditors. So it will affect the company stock price.
PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN Suwandi Ng; Felicia Katrin Phie
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.110

Abstract

This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test. The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value. The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.
PENERAPAN IT GOVERNANCE BERBASIS COBIT 4.1 PADA LEMBAGA PENDIDIKAN Agatha Fatmawati Febriana; Weli Weli
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.111

Abstract

In line with the increasing use of information technology devices, organizationsneed to implement information technology strategies that are appropriate toorganizational goals. Likewise, the use of information technology for businessprocesses in the education industry needs to adopt information technologygovernance. This research aims to analyze the implementation of informationtechnology governance using the COBIT 4.1 framework. The subject of thisresearch is the Catholic University of Indonesia Atma Jaya Jakarta. Datacollection was carried out by survey method using a questionnaire aimed atinformation technology managers and several core users in several units.Descriptive analysis results found that the conditions of information technologygovernance and implementation at Atma Jaya Catholic University of Indonesiaare at level 3 using a scale of 0 to 5. This result means that the institution has aproper procedure and communicate the document. This research contributes toresearch related to the application of information technology governance,especially for educational institutions, as well as information technologymanagers as input in managing information technology resources in relatedinstitutions.information technology resources in related institutions.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA USAHA KECIL MENENGAH (UKM) NARASA ABADI PALU Nadhira Afdalia; Chalarce Totanan; Yuldi Mile
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.113

Abstract

Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
REFLEKSI MAKNA KEADILAN PROFESI AKUNTAN DALAM PERSPEKTIF SPIRITUAL KRISTIANI Fransiskus Randa
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.114

Abstract

This paper is a reflexisting of the justice as something that is always added and fought for by individuals and society. This article tries to find an equivalent meaning of justice in the Christian faith and tries to reflect the practices of justice in the real world. The results show that justice is a slogan that becomes the jargon of each individual or society but is very difficult to implement properly and consistently.
PENDEKATAN EKSPLORASI MENGENAI PERSEPSI MASYARAKAT DALAM MENGGUNAKAN E-MONEY PADA JALUR TOL DI KOTA MAKASSAR Hendrikus Kadang; Virginia Rosalia G; Thomas Th. Abraham; Nataniel Papalangi
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.115

Abstract

Various studies on the use of e-money have been conducted and most of them use the positivism approach, so that it is rarely found in the form of an exploration approach especially with regard to toll roads. The purpose of this study is to explore, describe and analyze people's perceptions in using e-money on the toll road in Makassar City. This study uses a semi-structured interview method in the process of collecting data in the analysis unit. The population of this study consists of three categories: toll road users and e-money users, e-money experts, and toll service providers with 10 participants to be interviewed. Data analysis method used is thematic analysis with the help of cross-case analysis. Based on the results of open coding, it can be concluded that e-money is one form of easy transactions and the use of e-money that is safe, efficient payment and saves time, e-money risk levels are lower. Meanwhile, the way to overcome the problem of using e-money on toll roads is to print and save transaction receipts, maintain e-money cards, make compensation, prepare officers, socialize, and register with vendors.
OPINI AUDIT ATAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KABUPATEN DI SULAWESI SELATAN Ayu Puspita Sari; Muhammad Adil
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.116

Abstract

This research aims to analyze whether the audit opinion relates to the disclosure of the financial statements of the District government in South Sulawesi; This research uses secondary data that is qualitative descriptive in the content analysis method (contents) to calculate the score of the disclosure of the District government's financial reporting. The results of the study showed that the audit opinion relates to the disclosure of the District government's financial statements in South Sulawesi.

Page 3 of 16 | Total Record : 154

 1   2   3   4   5 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 23 No. 01 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol. 22 No. 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol. 21 No. 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol. 20 No. 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol. 19 No. 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) More Issue