Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
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<![CDATA[Analisis Praktik Etika Teknisi Akuntansi: Studi Kasus Pada Koperasi Simpan Pinjam Pembiayaan Syariah Muamalah Berkah Sejahtera [MBS] Surabaya ]]>
<![CDATA[Naja Dewi, Sephia]]>;
<![CDATA[Subandoro, Agus]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.148
<![CDATA[The purpose of the research was to determine the ethical practice of accounting technicians at the MBS Sharia Savings and Loans Financing Cooperative (Muamalah Berkah Sejahtera) Surabaya. In this research, the authors assessed the activities related to accounting and the daily behavior of technicians. Qualitative descriptive including the type of research used. Observations, interviews and documents to obtain data from the MBS Sharia Savings and Loans Financing Cooperative. The analysis used in this research was carried out in three stages, namely data reduction, data presentation, and examination. The results obtained are that there are various unethical and ethical behaviors carried out by accounting technicians. ethical behavior is shown by way of solving problems in a family way or deliberation by accountants, technical with effective solutions, technical who always trusts its members, correct and good technical in carrying out their duties. Meanwhile, unethical technicians, such as not being transparent to prospective members and job exchanges or doing work that is not in accordance with the organizational structure.]]>
<![CDATA[Pengaruh Struktur Modal, Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Liswatin, Liswatin]]>;
<![CDATA[Pramadan Sumarata, Reksi]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.149
<![CDATA[This study aims to determine the magnitude of the effect of Capital Structure, Financial Performance and Firm Size on firm value (study on manufacturing companies listed on the Indonesia Stock Exchange for the period (2015-2019). The results of this study indicate that the capital structure variable has a negative and insignificant effect on firm value, financial performance has a positive and significant effect, while firm size has a negative and significant effect.]]>
<![CDATA[Peranan Etika Bisnis dalam Perusahaan Maspion ]]>
<![CDATA[Adelia Pratiwi, Anggun]]>;
<![CDATA[Kurniawan, Taufik]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.152
<![CDATA[Applied ethics includes a branch called "business ethics" that aims to keep tabs on a company's morals and ethics under tight scrutiny. Business ethics and effective management are crucial, but they are not the main determinants of a company's success. The business sector is very competitive, and ethics in the workplace are taken for granted. Regardless of whether the information is good or bad, it can spread swiftly. Businesses can only exist if they treat their customers and suppliers with respect, as well as their investors and the general public. The fierce competition in business leads to a lack of attention to corporate ethics on the part of executives.]]>
<![CDATA[MSME Marketing Strategy Know Fortune Barokah to Increase Product Sales During the Pandemic ]]>
<![CDATA[Yusup, Ahmad]]>;
<![CDATA[Ramdani, Deni]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.153
<![CDATA[The company's external factor is the COVID-19 pandemic which greatly affects the economy and the continuity of the company and MSMEs, one of which is MSME Tahu Fortune Barokah, so MSME Tahu Rejeki Barokah is required to record profits and increase sales volume in these circumstances. The purpose of this research is to find out the marketing mix strategy implemented by the Tahu Rejeki Barokah UMKM during the COVID-19 pandemic. The method in this study uses descriptive qualitative research methods, namely research that utilizes qualitative data and is described descriptively. The data sources used are primary data and secondary data sources. Primary data by interview and documentation from respondents, while secondary data sourced from reports of income and business sales. The results showed that there was a positive influence of the marketing mix strategy applied to the Tahu Rejeki Barokah MSMEs.]]>
<![CDATA[Analisis Laporan Keuangan Sebagai Pendukung Keputusan Pemberian Kredit Modal Kerja PT. Bank Maspion Tbk Cabang Surabaya ]]>
<![CDATA[Rahayu, Pudji]]>;
<![CDATA[Dewi Suprihandari, Miya]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.154
<![CDATA[For banks, one of the main sources of income is the distribution of credit funds, including working capital loans. The distribution of funds with debtors is carried out under certain conditions by analyzing the financial statements of prospective debtors for a certain period. It was the goal of this investigation to find out whether or not the prospective debtor firm would perform well as a borrower of working capital. Preparation of research findings via the use of descriptive methodologies. Research shows that borrowers qualify for working capital loans, as evidenced by the findings.]]>
<![CDATA[Analisis Etika Profesi Akuntan dalam Standar Internasional ]]>
<![CDATA[Fitriyanti, Rani]]>;
<![CDATA[Dewi Suprihandari, Miya]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.156
<![CDATA[This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of education. The method used is a type of library research, namely research is carried out only from written works, both research results that have been published and those that have not. This study uses qualitative data collection using existing data, such as using data reduction and then drawing conclusions using logic, aesthetics, and ethics. This research was made by examining the acquisition of secondary data sourced from other parties.]]>
<![CDATA[Strategi Pengelolaan Kepemimpinan dan Perubahan Organisasi ]]>
<![CDATA[Yusnita, Reni]]>;
<![CDATA[Aslami, Nuri]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.157
<![CDATA[This study aims to determine the leadership and change management prosedures in an organization. The type of research conducted is a literature study, which aims to collect books and data and other written information related to the discussion of the problem under study. Sources of data from books, magazines and articles. Data collection was carried out using a literature search method using primary legal materials and secondary legal materials. Legal materials will be investigated and analyzed using the approach used in this investigation to answer legal questions in this investigation. The research results of prosedures to lead change are 1) accelerating change in the future, 2) leading the vortex of change, 3) taking steps to lead change, 4) change and sustainability) to increase employee satisfaction. Prosedures for implementing change for successful change include 1) annual goals, 2) guidelines, 3) resource allocation, 4) competitive management, 5) structural coordination with change prosedures, and 6) Management resistance, 7) creating a culture that support change strategy, 8) Linking performance with reward strategy 9) Considering human resources in implementing change strategy.]]>
<![CDATA[Pemimpin Transformasional Terhadap Ristensi Perubahan di Masa Pandemi ]]>
<![CDATA[Putri, Fernanda]]>;
<![CDATA[Aslami, Nuri]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.158
<![CDATA[Transformational leaders are leaders who can transform the organization properly so that the goals that have been formulated are achieved. In the current era, the country is being hit by the Covid-19 outbreak which has various impacts on the people of Indonesia. The government's effort to break the chain of spread of the Covid-19 virus is to implement the PSBB and PPKM systems throughout Indonesia. This type of article is written using qualitative research using literature studies. The literature study carried out in writing this article includes analysis and also studies related to books, articles, journals, or other relevant sources that are continuous with the title. The conclusion is that not during the Covid-19 pandemic has a negative impact on people in Indonesia. In terms of leadership, even with a pandemic, it can have a positive influence on the company. This is because leadership can show that it is not as long as a pandemic can hit the world, including the country in Indonesia. In addition, the spirit of leadership can undergo a transformation that there will be a period where it will provide new opportunities for the future.]]>
<![CDATA[Penerapan Pencatatan Akuntansi Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada Toko Online Shop CUTIESTORE.CO ]]>
<![CDATA[Cindy Permata Dewi, Cornelia]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.167
<![CDATA[The goal of this study was to assess whether the Cutiestore.co Online Shop's inventory and valuation methods were compatible with the PSAK No. 14 statement of financial accounting standards. Documentation, Observation, Interview, and Literature Study are the methods utilized to gather data. Quantitative data analysis is performed by collecting (collecting), reducing (reducing), and displaying (displaying) data (data presentation). The Online Shop uses the FIFO valuation approach and the perpetual recording method for inventory value and recording. In-depth interviews with Cutiestore.co's owner yielded data in the form of an overview of the online store, which was then written up as a report on the findings. After conducting a study, experts assessed that the Cutiestore.co Online Shop's inventory recording, and valuation system complied with PSAK No. 14.]]>
<![CDATA[Analisis Rasio Keuangan dalam Mengukur Kinerja Keuangan Pada PT. Perusahaan Gas Negara (Persero), Tbk ]]>
<![CDATA[Nirawati, Lia]]>;
<![CDATA[Samsudin, Acep]]>;
<![CDATA[Ramadhan Santoso, Dayyan]]>;
<![CDATA[Zahrain Adjie, Mohamad]]>;
<![CDATA[Agni Naenara, Sabhina]]>;
<![CDATA[Anindhita Netanya, Stevani]]>;
<![CDATA[Trisnawati, Erica]]>
<![CDATA[ SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022) ]]>
Publisher : <![CDATA[CV. Lafadz Jaya ]]>
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DOI: 10.54443/sinomika.v1i2.169
<![CDATA[The purpose of this study was to measure financial performance by applying financial ratio analysis at PT. State Gas Company (Persero), Tbk. In this study using liquidity financial ratios, activity ratios, and solvency ratios. The data source used in this study is secondary data from PT. The State Gas Company (Persero), Tbk in 2016 to 2018. Data collection techniques used documentation techniques. The analytical method is done by comparing company financial performance in several periods. The result of the activity ratio calculation is that the company cannot be said to be efficient when using company assets. The results of the calculation of the company's solvency ratio are not good because the company's debt is bigger than the company's capital. The results of the calculation of the company's liquidity can meet financial obligations in the short term.]]>
