cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Usman Jayadi
Contact Email
lafadzjaya@gmail.com
Phone
+6281238426727
Journal Mail Official
admin@publish.ojs-indonesia.com
Editorial Address
Jl. Melati VIII BTN Rembiga, Kec. Selaparang, Kota Mataram, NTB
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2024)" : 5 Documents clear
Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Deteksi Kecurangan (Fraud) Pada PT. BPR Agro Cipta Adiguna Hafizna, Nidiva
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1797

Abstract

This study aims to examine the influence of internal audit and the effectiveness of internal control on fraud detection at PT. BPR Agro Cipta Adiguna. Data collection was conducted using a quantitative method with questionnaires distributed to 30 respondents working at the company. Data analysis was performed using multiple linear regression to test the proposed hypotheses. The results show that both internal audit and the effectiveness of internal control have a significant effect on fraud detection. These findings emphasize the importance of an effective internal control system and internal audit role in preventing fraud within organizations. This research contributes to understanding the relationship between internal audit, internal control, and fraud detection in the banking sector.
Dinamika Ekonomi Digital di Indonesia: Peluang dan Tantangan bagi Perekonomian Nasional Multazam, Muhammad; Nur Ilham, Rico
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1802

Abstract

The digital economy in Indonesia has developed rapidly and has become one of the main drivers of the country's economic growth. With a large market potential and increasing internet penetration, the digital economy sector offers various opportunities for business development, job creation, and enhancing global competitiveness. However, this sector also faces several challenges, such as digital infrastructure gaps, low digital literacy, and data security and privacy issues. To maximize the potential of the digital economy, Indonesia needs to accelerate infrastructure development, improve digital literacy across all segments of society, and strengthen regulations related to personal data protection. The government, private sector, and society must collaborate to create an inclusive, secure, and sustainable digital economy ecosystem. This article discusses the dynamics of the digital economy in Indonesia, opportunities to be seized, and the challenges that must be addressed to drive growth in this sector. With the right approach, the digital economy can become a key pillar for Indonesia’s future economy.
Pengaruh Perubahan Kebijakan Fiskal terhadap Perekonomian Indonesia: Perspektif Makroekonomi Darsana, I Made; Sudjana, I Made
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1803

Abstract

This study aims to analyze the impact of fiscal policy changes on Indonesia's economy from a macroeconomic perspective. Fiscal policy, which includes government expenditure and tax rates, significantly affects macroeconomic indicators such as economic growth (GDP), inflation, and unemployment. Using secondary data obtained from official sources such as Statistics Indonesia (BPS) and Bank Indonesia, the study applies regression analysis to examine the relationship between fiscal policy and Indonesia's economic performance. The findings show that expansionary fiscal policy can stimulate economic growth in the short term but poses risks of increasing inflation and national debt. Conversely, contractionary fiscal policy, although effective in controlling inflation and budget deficits, may slow down economic growth and increase unemployment if applied at the wrong time. Therefore, fiscal policy must be tailored to the prevailing economic conditions to achieve optimal results. This study contributes to understanding how fiscal policy impacts Indonesia's economy and emphasizes the importance of careful planning in implementing sustainable fiscal policies.
Analisis Pengaruh Tingkat Kepatuhan Wajib Pajak Restoran dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Pontianak Pasorong, Dominique Putri Maharani; Grania Mustika, Ira; P. Karpriana, Angga
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1998

Abstract

This study aims to analyze the impact of restaurant and entertainment tax compliance on Regional Original Income (PAD) in Pontianak City. Restaurant and entertainment taxes are key sources of local revenue that support the regional economy. Using a quantitative approach and secondary data, this research examines whether compliance levels in both sectors influence tax revenue and, in turn, contribute to PAD. The regression analysis results indicate that restaurant tax compliance has a significant impact on PAD, while entertainment tax does not. This suggests the importance of optimizing restaurant tax collection to boost PAD. The study recommends local governments enhance oversight, administrative systems, and outreach to taxpayers to increase compliance and local tax revenue.
Analisis Pelanggaran Prinsip Dasar Etika Akuntan pada PT. Timah Tbk. Tahun 2024 Indah, Alika; Regina, Devanka; Aprillia , Mega; Raihanah, Syahla; Saridawati, Saridawati
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.2000

Abstract

The speed of information sharing in the digital era and technological advancements have transformed the way the accounting profession operates. In response to these developments, accountants are required to uphold high ethical standards to ensure the profession remains trusted by the public and stakeholders. This study aims to analyze violations of basic accounting ethics principles at PT. Timah Tbk., focusing on breaches of integrity, objectivity, competence, confidentiality, and professional behavior in financial reporting. Using a qualitative descriptive method, this research finds that PT. Timah Tbk. has manipulated financial statements, resulting in harm to stakeholders and diminishing public trust in the company. These ethical violations reflect dishonesty in financial reporting and breach the principle of objectivity, which requires accountants to act neutrally and impartially. The study also highlights the need for stricter enforcement of ethical codes within the accounting profession to maintain integrity and transparency in accounting practices.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025) Vol. 3 No. 6 (2025) Vol. 3 No. 5 (2025) Vol. 3 No. 4 (2024) Vol. 3 No. 3 (2024) Vol. 3 No. 2 (2024) Vol. 3 No. 1 (2024) Vol. 2 No. 6 (2024) Vol. 2 No. 5 (2024) Vol. 2 No. 4 (2023) Vol. 2 No. 3 (2023) Vol. 2 No. 2 (2023) Vol. 2 No. 1 (2023) Vol. 1 No. 6 (2023) Vol. 1 No. 5 (2023) Vol. 1 No. 4 (2022) Vol. 1 No. 3 (2022) Vol. 1 No. 2 (2022) Vol. 1 No. 1 (2022) More Issue