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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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PENGARUH KEBIJAKAN PEMERINTAH TERHADAP KINERJA PERUSAHAAN UKM Wihalminus Sombolayuk
SIMAK Vol 21 No 01 (2023): 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.v21i01.401

Abstract

This study aims to analyze the direct influence of government policies on the performance of SMEs. This research is a quantitative study using deductive methods. The number of samples is 180 SME companies in the food and beverage industry as the unit of analysis and analysis, regression with the help of Amos software. The results of this study indicate that government policies have a direct positive effect on the performance of SME companies. The more quality government policies in developing SME companies will further improve the performance of SME companies. The novelty of this study is that policy orders through production development programs, marketing, financial human resources, and institutional strengthening of SME companies have a direct and significant positive effect on the performance of SME companies.
EFFECT ANALYSIS OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS MEDIATION VARIABLE Ezzi Liska Putri; Idham Lakoni; Sintia Safrianti
SIMAK Vol 21 No 01 (2023): 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.v21i01.414

Abstract

The value of company will continue to grow when the company takes notice on economic aspect, social, and also the environment. This research aims to know whether good corporate governance and corporate social responsibility direct effect and indirect effect with profitability to company value. Population in this study were 213 manufacturing company registered in Indonesia Stock Exchange in the year of 2017-2021. Sample selection by using techniques purposive sampling with certain criteria so that the number of sample obtained 25 company that fits the criteria already determined. Data analysis used in this study namely SEM-PLS (Partial Least Square). The results of this study indicate that good corporate governance has not significant effect and positive on firm value. Good corporate governance has not significant effect and positive on profitability. Corporate social responsibility has significant effect and negative on profitability. Corporate social responsibility has not significant effect and positive on firm value. Profitability has not significant effect and negative on firm value. Indirectly good corporate governance has not significant effect to company value with profitability and indirectly corporate social responsibility also has not significant effect on firm value in the presence of profitability.
COSO FRAMEWORK: CREDIT UNION PERSPECTIVES Bernadeth Wanggetete; Marselinus Asri
SIMAK Vol 21 No 01 (2023): 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.v21i01.418

Abstract

This study analyze the application control of COSO Framework at CU Sauan Sibarrung. Method used on this research were observation and interview on a COSO perspective as a whole function management in CU Sauan Sibarrung. Evaluation risk adequate enough with the existence of policy about supervision on cash receipts and disbursements according to the standards that have specified implementation information and communication on accounting information system in a general manner and still adequate for support internal control. The functions involved, procedures, documents, and records required formed and coordinated such the way in which the information is generated could communicated every day. Activity control carried out to system information accounting adequate. Every transactions and activities has been authorized by authorized staff, monitoring activity to internal control has walked with good and effective. This proven with existing reality where activity walk with good. System authorization proven with document bookkeeping and procedures good record keeping will produce accurate and accessible information trusted about assets, debts, income, and expenses .
THE INFLUENCE OF FAMILY ENVIRONMENT AND ENTREPRENEURSHIP EDUCATION ON ENTREPRENEURIAL BEHAVIOR IN MSMES IN MEDAN KOTA DISTRICT Ikhwan Alparisi; Nur Aisyah; Dahrul Siregar; Riza Fanny Meutya
SIMAK Vol 21 No 01 (2023): 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.v21i01.419

Abstract

The purpose of this study is to analyze whether the entrepreneurial behavior of MSMEs (ministry of micro small & medium enterprises) in the Medan Kota District is influenced by the family environment and entrepreneurship education. This study applies descriptive research and a quantitative approach. Multiple linear regression with SPSS is used to measure results. The population of this study consists of 99 MSMEs in Medan Kota District. The questionnaire method is used for sampling. The t test and the coefficient of determination (R2) are used to check the hypotheses. Data analysis techniques using instrument test, classical assumption test, statistical test, and hypothesis test. Based on the research findings, it is known that there are two things that are true, the family environment influences the entrepreneurial behavior of MSMEs in Medan City District; the more conducive the family environment is for MSMEs, the more likely MSMEs are to exhibit entrepreneurial behavior, and entrepreneurship education influences MSME entrepreneurial behavior in Medan Kota District; the more knowledge MSMEs acquire from entrepreneurship education, the more likely MSMEs are to do so.
EFFECTIVENESS OF REVENUE MANAGEMENT CONTROL SYSTEMS IN IMPROVING COMPANY PERFORMANCE Alfonsus Jantong; Lukman Lukman; Gladys Anastasia Faihu
SIMAK Vol 21 No 01 (2023): 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.v21i01.421

Abstract

The purpose of this study was to determine the effectiveness of the revenue management control system in improving company performance (Case Study at PT. Citra Van Titipan Kilat Makassar Branch). This study uses qualitative methods using interviews and documentation as data collection. The results of this study indicate that PT. Image of Van Custodian Express Makassar Branch has implemented a revenue management control system in this company but its implementation is not satisfactory.
ANALYSIS OF ORGANIZATIONAL COMMITMENT, CONTROL SYSTEM, USE OF INFORMATION TECHNOLOGY, AND COMMUNITY PARTICIPATION ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Anton Sukontjo; Erawati Kartika; Sri Kushalimah
SIMAK Vol 21 No 01 (2023): 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.v21i01.423

Abstract

The purpose of this study was to empirically examine the effect of Organizational Commitment, Control System, Utilization of Information Technology, and Community Participation on Village Fund Management Accountability. This research was conducted in the village administration in Petungkriyono District, Pekalongan Regency which consists of 9 villages. The population in this study were all village officials and the head of the Village Consultative Body (BPD). The technique used in sampling is simple random sampling, because the population is small so that the village apparatus and the head of the BPD have the same opportunity, which obtained a sample of 100 respondents. This study uses multiple linear regression as an analytical tool. Data analysis was performed using SPSS software version 23.0. Based on the results of hypothesis testing, it can be concluded that simultaneously Organizational Commitment, Control System, Utilization of Information Technology, and Community Participation have a positive and significant effect on Village Fund Management Accountability. Partial test of the four hypotheses proposed that Organizational Commitment has a positive and significant effect on Village Fund Management Accountability, Control System has no significant effect on Village Fund Management Accountability, Utilization of Information Technology has no significant effect on Management Accountability Village Funds, Community Participation have a positive and significant impact on Village Fund Management Accountability.
THE EFFECT OF LOVE OF MONEY, TAX SYSTEM, AND JUSTICE ON TAX EVASION Lukman Lukman; Yakobus Kaditti Bangun; Michelle Phing Phing Fajar Philips
SIMAK Vol 21 No 01 (2023): 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.v21i01.424

Abstract

This study aims to examine the effect of love of money, taxation system, and tax justice on tax evasion. The case study in this research is located at KPP Pratama Makassar Barat. The population in this study is an individual taxpayer registered with the KPP Pratama Makassar Barat in 2020. The sampling technique in this study used purposive sampling with a sample of 100 respondents. Research data sourced from questionnaires distributed to taxpayers at KPP Pratama Makassar Barat. The data analysis method used is multiple linear regression analysis, while the data processing uses SPSS 25. The results showed that love of money has a positive and significant effect on tax evasion, which means that the higher a person's love for money (love of money), the higher the tax evasion that occurs. The tax system has a positive and significant effect on tax evasion, which means that the worse the tax system applied, the higher the cases of tax evasion that occur. Justice has a positive and significant effect on tax evasion, which means the lower the justice that occurs, the higher the tax evasion cases that occur.
THE INFLUENCE OF MORAL OBLIGATIONS, SERVICE QUALITY, TAX AUDIT AND TAX SANCTIONS ON PERSONAL TAXPAYER COMPLIANCE Yasril Ananta Mawardi; Tenriwaru Tenriwaru; Bahar Sinring
SIMAK Vol 21 No 01 (2023): 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.v21i01.425

Abstract

The purpose of this study was to determine the effect of moral obligations, service quality, tax audits and tax sanctions on personal taxpayer compliance at North Makassar Pratama Tax Service Office. The population of this research is taxpayers who are registered at KPP Pratama North Makassar, the sample is determined based on purposive sampling which is calculated using the slovin formula of 100 respondents. The data used in this research is primary data. The data collection technique uses a questionnaire which is distributed to taxpayers registered at North Makassar Pratama Tax Service Office. The results of the study show that moral obligation, service quality, tax sanctions affect taxpayer compliance.
EFFECT OF FINANCIAL PERFORMANCE AND FOREIGN OWNERSHIP ON COMPANY VALUES Ana Mardiana; Fransiskus Eduardus Daromes; Joshua Santoso
SIMAK Vol 21 No 01 (2023): 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.v21i01.426

Abstract

This study aims to examine the effect of financial performance and foreign ownership on firm value (empirical study on LQ 45 index companies in 2017-2019. Financial performance in this study is measured by Return on Equity (ROE) while firm value is measured by Tobin's Q. This type of research is explanatory research and the theory used in this study is Signaling Theory. The population in this study was obtained using a purposive sampling method on the LQ 45 index companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period which were included in the LQ 45 list respectively. The number of samples is 32 companies using secondary data, namely annual reports and financial statements. The analytical method used is multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The results showed that financial performance had a significant positive effect on firm value. Foreign ownership has a significant positive effect on firm value.
KNOWLEDGE IMPROVEMENT: THE PERSPECTIVE OF CREDIT UNION SAUAN SIBARRUNG (CUSS) TANA TORAJA Yohanny Yenny Salurerung; Marselinus Asri; Oktavianus Pasoloran
SIMAK Vol 21 No 01 (2023): 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.v21i01.427

Abstract

The aim of research is to test the effect of Knowledge Improvement on Corperate Performance. Using respondent data at Credit Union Sauan Sibarrung with method data collection through questionnaire for 2020 period found results study about the influence of Knowledge Improvement. Knowledge Improvement effect in a manner positive and significant on Cooperative Performance. So this means diverse and continuous education and training provided to stakeholders, then will performance also increases credit union cooperative. Participation Member influential in a manner significant on Cooperative Performance. This mean the more good participation member to cooperative, then will the more good performance too cooperative There is influence significant between Knowledge Improvement and Participation Member in a manner together to the Cooperative Performance Credit Union seen F test results can seen from score Fcount on the ANOVA table Then could make conclusion, that the more sustainable education and training to member regarding its importance cooperate and the benefits that will obtained by members, by automatic participation member will increases, then will live influence performance cooperative.

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