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Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 27 Documents
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Search results for , issue "Vol. 1 No. 5 (2023)" : 27 Documents clear
Pengaruh Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan Nabilah, Jihan; Khasanah, Uswatun; Nuryati, Tutty
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.588

Abstract

Analysis of the theory behind how leverage and dividend policy affect business value is the main goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Signaling theory is the underlying hypothesis of this investigation. Leverage and dividend policy are two further explanatory variables that are mapped to effect business value. These findings demonstrate a divergent link of leverage and dividend policy on firm value, making it impossible to come to a consensus. This study also offers a more thorough explanation of several current events and can help with studies looking at the effects of leverage and dividend policy on firm value.
Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. X Capestrano Dionisius, Ignatius; Wahyu Handaru, Agung; Wiradendi Wolor, Christian
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.615

Abstract

The purpose of this research is to determine the effect of compensation and the work environment on the performance of employees of PT X, for the collection of data required in research conducted directly in the PT X working environment. This research using descriptive research with quantitative approach, the method used in this research was the distribution of questionnaires given to 110 respondents, workers at PT X will have a positive influence on the performance of its employees, where if the value of the contribution from the provision of Compensation (X) and the Work Environment (Y) increases, so will the contribution value of Employee Performance (Y), and the ability of the independent variable (X) in explaining the dependent variable (Y) is 24.2%, with the remaining 75.8% explained by other variables not discussed in this study. So it can be concluded that there is a positive influence on compensation and improving the quality of the work environment applied by PT X on the performance of its employees
Pengaruh Kewajiban Kepemilikan NPWP Dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Perpajakan Sebagai Variabel Moderasi Riantini, Kirana; Sanulika, Aris
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.631

Abstract

This study aims to examine the effect of the obligation to own a NPWP and collect taxpayers on individual taxpayer compliance. In addition, this study also examines the role of supporting variables related to the moderation of tax sanctions. This type of research is associative quantitative research using random sampling technique. The research sample population was 100 respondents who were registered at KPP Pratama Kebayoran Baru Dua with the help of the SPSS 25 program. The research methodology used was Descriptive Statistical Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Hypothesis Test (Test Multiple Linear Regression, Moderated Regression Analysis Test, Coefficient of Determination Test, Partial Test, Model Fit Test). Based on the test results of this study, it shows that the obligation to own a NPWP has an effect on individual taxpayer compliance and taxpayer collection has an effect on individual taxpayer compliance. This study also shows that tax sanctions strengthen the influence of the obligation to own a NPWP on individual taxpayer compliance and tax sanctions strengthen the effect of taxpayer collection on individual taxpayer compliance.
Dampak Penerapan Masalah Audit Utama di Indonesia Ariadi, Deni; Jasmine, Jasmine; Oktavia, Veronica
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.641

Abstract

Disclosure of the value of the main audit issues or also called Key Audit Matters (KAM) is determined from the quality of audit information, this study aims to provide an understanding of the main audit issues so as to obtain communicative value. The research was carried out with the publication of the Draft Auditing Standard Exposure (SA) regarding the adoption of ISA 701 containing on Communicating Main Audit Matters in the Independent Auditor's Report. This study examines whether ISA 701 issued by the International Auditing and Assurance Standards Board is able to influence the auditor's decision. Research also provides information related to what is the cause of the decrease in the communicative value of disclosing major audit issues. The results of the study indicate that there is support for the implementation of SA 701 which is planned in Indonesia because this is related to an increase in the communicative value of the auditor's report. The research will be useful in preparing for the implementation of SA 701 for auditors and report users in interpreting disclosures from KAM which will support the implementation of SA 701 in Indonesia.
Pengaruh Kepuasan Kerja, Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan (Studi Kasus PT. ISS Indonesia Cabang Medan) Hasanah, Fitria; Fitiani Dewi, Ananda
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.646

Abstract

Employee performance is proof that employees can do their jobs on time with the knowledge they have. This study aims to find out and analyze the effect of job satisfaction, work motivation, and work discipline on employee performance. The method used in this study is a quantitative method with data collection techniques used in the form of primary data where data is collected using questionnaires. This research was conducted on permanent employees of PT. ISS Indonesia Medan Branch with a sample of 60 respondents. The results of the analysis show that partially job satisfaction, work motivation and work discipline have a positive and significant effect on the performance of PT. ISS Indonesia Medan Branch. Then the results of the analysis proved that simultaneously job satisfaction, work motivation and work discipline have a positive and significant effect on the performance of PT. ISS Indonesia Medan Branch.
Menguji Faktor–Faktor Determinasi Belanja Produk Fashion Apparel Saat Live Streaming Di Media Sosial Rachmat Prasetya, Febriansyah; Suhud, Usep; Aditya, Shandy
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.647

Abstract

This study aims to analyze the influence of social influence, customer trust, shopping lifestyle, fashion involvement and impulsive buying intention variables on live streaming purchase decisions through social media in Jabodetabek. The data collection method uses a survey method with purposive sampling on a Likert scale. The object of this study were 200 respondents who were buying fashion apparel by impulse, live buying at online stores while live streaming via social media. This study used SPSS software version 24 and SEM (Structural Equation Modeling) AMOS version 24 for data analysis. The results showed: (1) social influence has a positive and significant effect on impulsive buying intention, (2) customer trust has a positive and significant effect on impulsive buying intention, (3) shopping lifestyle has a positive and significant effect on impulsive buying intention. (4) fashion involvement has a positive and significant effect on impulsive buying intention. (5) impulsive buying intention has a positive and significant effect on live streaming purchase decisions.
Pengaruh Efektivitas Kredit Usaha Rakyat (KUR) Terhadap Peningkatan Profit Usaha Mikro (Studi Kasus Pada Nasabah Bank Rakyat Indonesia Kantor Cabang Tulang Bawang) Budiman, Anton; Arif Hidayat, Miftahul; Sri Putri, Novia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.649

Abstract

This research is motivated by problems in the MSME sector in terms of capital, and considering how important MSME is to the national economy. The government program in increasing MSME financing access to financial institutions with a guarantee pattern is the People's Business Credit (KUR). This study aims to determine the effect of the effectiveness of People's Business Credit (KUR) on increasing micro business profits on customers of Bank Rakyat Indonesia, Tulang Bawang Branch Office. Assessment of effectiveness in this study uses four aspects, namely the accuracy of the use of funds, the amount of credit, credit load, and procedures based on customer assessment. The type of research used is causal associative research with a quantitative approach. The population of this study were BRI customers at the Tulang Bawang Branch Office who used the People's Business Credit (KUR) program, totaling 644 people. Samples were taken by 64 people with purposive sampling method. Data collection techniques using a questionnaire. Data analysis technique using multiple regression. The results of this study indicate the Effectiveness of People's Business Credit (KUR) from the aspect of Accuracy in the Use of Funds, Amount of Credit, and Procedures in the effective category, while from the Accuracy of Credit Expenses aspect it is in the very effective category. The effectiveness of KUR seen from the four aspects has a positive and significant effect on increasing micro business profits.

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