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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 15 Documents
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Search results for , issue "Vol. 2 No. 1 (2023)" : 15 Documents clear
Analisis Dampak Inflasi dan Investasi Syariah Pada Pertumbuhan Ekonomi Indonesia Amelia, Amelia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.905

Abstract

The purpose of this research journal is to analyze the impact of inflation and sharia investment on Indonesia’s economic groth. The methodology in only based on written works, including results from published and unpublished research journals with the hope that research journal makers have much broader knowledge of the object of the problem being studied observed. So based on several sources of data obtained, the results of this research journal state that a good level of economic growth is considered as one proof of the success of development in various countries including Indonesia. Considering that Indonesia is a developing country that experiences unstable economic symptoms such as inflation and investment in the Islamic capital market which can have an impact on economic growth. Where there is a relationship between the inflation value factor and the level of investment in the Islamic capital market, which means that inflation has a negative effect on price increases in investment in the Islamic capital market and also on economic growth.
Forecasting Pendapatan UMKM: Strategi Tiga UMKM Unggulan di Kalurahan Hargorejo Dalam Kontribusi Terhadap Kalurahan Hargorejo, Kapanewon Kokap Kulon Progo Menggunakan Metode Arima Thoriq Afris Suryono, Muhammad; Tania Aulia, Rose; Novtaputri, Elizabeth; Bakhtiar, Riyan
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.906

Abstract

This research aims to forecast the income of MSMEs (Micro, Small and Medium Enterprises), namely Batik Ngudi Rejeki, Geblek Mbak Yuni, and Better Snack in Hargorejo Village, Kapanewon Kokap, Kulon Progo using the ARIMA (AutoRegressive Integrated Moving Average) method. MSME income data from 2019 to 2022 is used in this analysis. The ARIMA method is used to identify patterns and trends in revenue data, as well as predict future earnings. The results of the ARIMA analysis show forecasting the income of MSMEs Batik Ngudi Rejeki, Geblek Mbak Yuni, and Better Snack in the contribution of the Hargorejo, Kokap, Kulon Progo Villages for the 2023 period. The results of this forecasting can provide insight into the development of MSME income in the future and become a reference for business owners in more effective business planning, decision making, and strategy development. The data used is historical data on MSME income in a time series, where the process is analyzed using statistical software Eviews 12 to produce an accurate forecasting model.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Putri, Diana; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.962

Abstract

The purpose of this study was to determine and analyze the theory that explains the effect of profitability, deferred tax assets, tax planning and leverage on earnings management. This research uses the literature review method. This study presents a theoretical basis, other explanatory variables and the results of previous studies. The theory underlying this research is agency theory. The mapping of other explanatory variables that affect earnings management consists of profitability, deferred tax assets, tax planning and leverage. These results show different relationships between profitability, deferred tax assets, tax planning and leverage on earnings management so that no agreement is reached. This study provides more insight to explain the phenomenon that occurs.
Pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance Setyaningsih, Fitri; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.983

Abstract

The purpose of this research is to find and analyze the theory which mentions the effect of profitability, leverage, and capital intensity on tax avoidance. This study uses a literature review methodology. In this study, the researcher presents reasons, other explanatory variables, and findings from previous literature. The theory behind this research is agency theory and exchange theory. Mapping of other explanatory variables that affect tax evasion consists of profitability, leverage, and capital intensity. These results state that there is a different relationship between profitability, leverage, and capital intensity on tax avoidance so that no agreement has been reached. This study provides detailed illustrations based on existing facts and can assist further research using profitability, leverage, and capital intensity on tax avoidance.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Khoirunnisa Heriana, Putri; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.985

Abstract

The purpose of this research is to analyze the theory that explains the effect of corporate social responsibility, company size, and capital intensity on tax avoidance. This study uses a literature review method. This study presents the theoretical basis, other explanatory variables and research results from previous literature. Supporting variables that influence tax avoidance consist of corporate social responsibility, company size, and capital intensity. These results indicate a different relationship between corporate social responsibility, company size, and capital intensity on tax avoidance so that no agreement is reached. This study provides a more comprehensive description of the phenomena that occur.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Penghindaran Pajak Terhadap Manajemen Laba Antari Yuliana, Novi; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.986

Abstract

Tax is a source of domestic revenue which is highly expected to exist in supporting state spending and national development. In general, a country that wants to be successful in carrying out its development must be supported by strong funding sources. Therefore, taxes are collected by the government based on law on taxpayers which is an obligation that must be fulfilled by every citizen as a form of participation in the development of their country. The type of data used in this study is quantitative data, namely research that emphasizes testing theories through measuring research variables with numbers and analyzing data using statistical procedures. The results of this study tax planning has no positive and significant effect on earnings management, deferred tax expense has a positive and significant effect on earnings management, tax evasion has a positive and significant effect on earnings management.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Produk Mebel Siantano Pada Misi Depo Bangunan Di Kota Makassar Rombe, Elimawaty; Kristina Parinsi, Welimas
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.1006

Abstract

In Makassar City, PT. Mega Indah Saru Timor (Building Depot Mission), Siantano Furniture Products are being purchased. This study intends to ascertain the impact of the marketing mix on those decisions. The Accidental Sampling approach was chosen in this study because the sample consisted of 96 Siantano furniture buyers that the researchers encountered by chance and thought would make good responses. Utilizing surveys, interviews, and documentation, data was gathered. Multiple linear regression analysis using SPSS version 20 is the data analysis method employed, along with the t test and F test for hypothesis testing. According to the value of Fcount 77.133 > Ftable 2.47, the findings of the F test indicated that the marketing mix's independent factors, namely the product, price, distribution, and promotion, combined had a positive and significant impact on purchase decisions. Additionally, the partial test results demonstrate that the three independent variables, Product, Place, and Promotion, have tcount values that are greater than ttable (1.986), with respective values of 5.926, 2.13, and 3.45. The Price variable, which has a tcount value of (1.599), is between (1,986) and (1,986). The product variable is the one of the four independent variables that has the biggest impact on consumer decisions.
Pengaruh Kompetensi SDM Terhadap Kinerja Pegawai Rumah Sakit Umum Daerah H.M Djafar Harun Kolaka Utara Futri Aulya Alwi; Agung Widhi Kurniawan; Uhud Darmawan Natsir; Romansyah Sahabuddin; M. Ikhwan Maulana Haeruddin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.865

Abstract

The Influence Of Human Resources Competence On Employee Performance At H.M Djafar Harun Kolaka Regional General Hospital Kolaka Utara Supervised by Mr. Agung Widhi Kurniawan and Mr. Uhud Darmawan Natsir. This study aims to determine the effect of HR competence on employee performance at the H.M Djafar Harun Regional General Hospital, North Kolaka. The population in this study were all employees of the H.M Djafar Harun Kolaka Utara 208 Regional General Hospital. Sampling in this study used sample calculations with the Slovin formula where after passing the calculations a total sample of 67 employees was taken with the type of quantitative research. Data collection techniques in this study This study uses observation, questionnaires and documentation with simple linear regression analysis techniques.The results of the study show that there is a positive and significant influence of competence as a whole on employee performance with a presentation of 0.188%. This implies that the bond variable (employee performance) can be interpreted by the HR competency system by 0.188%.
Pengaruh Beban Kerja terhadap Kinerja Pegawai pada Unit Pelaksana Teknis Daerah (UPTD) Puskesmas Batu-Batu Kabupaten Soppeng Adelfi Islami; Uhud Darmawan Natsir; Burhanuddin; Romansyah Sahabuddin; Agung Widhi Kurniawan
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.866

Abstract

This study aims to determine how the influence of workload on the performance of employees at the Regional Technical Implementation Unit (UPTD) of the Health Center Batu-Batu Soppeng Regency. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study with a sample of 35 people. Data analyzed using a simple linear regression analysis method with assistance SPSS 23 data processing to prove the hypothesis. The research results show that the workload variable has a significant level of 0.000, which is more smaller than 0.05. The coefficient value is -0.416 which shows the influence given is negative to the dependent variable. This means that Ha is accepted and Ho is rejected so it can be said that workload has a negative effect and significant to employee performance.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada Industri Kosmetik yang Terdaftar di BEI Abdullah, Nur Hudaya; Agung Widhi Kurniawan; Nurman; Romansyah Sahabuddin; Andi Mustika Amin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.884

Abstract

The study aims to determine the financial performance of the cosmetic industry listed in IDX using the analysis of liquidity ratio and profitability ratio. This study uses a quantitative approach. The data source used in this study is secondary data and the data collection technique in this study is documentation. The population of this study is the cosmetic industry listed in IDX and sampling method using purposive sampling techniques, so the samples on this research are PT Kino Indonesia Tbk and PT Unilever Indonesia Tbk with the period from 2019 to 2021. The results of this study show that the analysis of liquidity ratio measured by current ratio and quick ratio at PT Kino Indonesia Tbk period from 2019 to 2021 is superior, it is show that the company is able to meet its current obligations. And analysis of profitability ratios measured by net profit margin and return on assets at PT Unilever Indonesia Tbk period from 2019 to 2021 has a superior value, it is show that the company is able to generate high net profit.

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