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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 3 (2024)" : 5 Documents clear
Mengatasi Ketimpangan Pembangunan antara Wilayah Barat dan Timur Indonesia: Tantangan dan Solusi Ekonomi Haryono, Dandan; Ramlah, St
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.1736

Abstract

Equitable development between the Western and Eastern regions of Indonesia is one of the major challenges in achieving national welfare. The significant development gap between these regions is caused by various factors such as centralized policies, limited infrastructure, and low human resource (HR) quality in Eastern Indonesia. The Western region, particularly Java, is more advanced in many sectors, while the Eastern region, rich in natural resources, is still lagging behind in access to education, health, and infrastructure. Several policies have been implemented by the government to reduce this gap, including the Special Allocation Fund (DAK) and the Regional Autonomy program, but the results remain limited. Therefore, solutions to reduce this gap include optimizing the potential of natural resources in Eastern Indonesia, equitable infrastructure development, and empowering the private sector to invest in the Eastern region. Developing the tourism sector, resource-based industries, and improving HR quality in Eastern Indonesia are also important steps to achieving more equitable development. With the right approach, development disparities can be reduced, enabling Indonesia to achieve inclusive and just development.
Analisis Kinerja Keuangan PT Semen Indonesia (Persero) Tbk. Periode 2018-2022 Hasanah, Siti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2061

Abstract

The aim of this research is to determine the financial condition and financial performance at PT Semen Indonesia (Persero) Tbk. The 2018-2022 period is reviewed from the liquidity ratio, solvency ratio, activity ratio and profitability ratio. The method used is quantitative descriptive. The results of calculations using financial ratio analysis show that based on the liquidity ratio seen from the current ratio, quick ratio and cash ratio analysis, it is declared not good because it is below industry standards. Based on the solvency ratio seen from the debt to asset ratio analysis, it is declared not good because it is above industry standards. Judging from the analysis, the debt to equity ratio is declared good because it is above industry standards and the long term debt to equity ratio is declared bad because it is below industry standards. Then, based on the activity ratio seen from the analysis of inventory turnover, fixed asset turnover and total asset turnover, it was declared not good because the company was deemed unable to meet industry standards. Based on the profitability ratio seen from the analysis of net profit margin, return on investment, and return on equity, it is stated that it is not good because it is still below industry standards.
Pengaruh Inklusi Keuangan, Sistem Informasi Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Kinerja UKM di Kota Bengkulu Rio Akbar, Muhammad; Coryanata, Isma
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2281

Abstract

This study aims to analyze the impact of three factors—financial inclusion, accounting information systems (AIS), and human resource competencies—on the performance of Small and Medium Enterprises (SMEs) in Bengkulu City. Using the Resource-Based View (RBV) theory, this research identifies how these factors contribute to improving SME performance. Financial inclusion provides easier access to financial services, supporting business growth, while the implementation of effective AIS enhances the accuracy of reporting and decision-making. Human resource competencies, including knowledge, skills, and motivation, also play a crucial role in the success of SMEs. The findings show that these three factors significantly and positively influence SME performance, reflected in increased sales, profitability, and market competitiveness. This study contributes to the RBV theory by demonstrating that these factors serve as valuable resources that support competitive advantage for SMEs.
Praktik Jual Beli Buah Manggis Borongan di Desa Cibeber dalam Perspektif Ekonomi Islam Ramadhan, Fauzi Mubarok
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2292

Abstract

This study analyzes the practice of wholesale mangosteen trade (borongan) conducted by the community of Cibeber Village, Kiarapedes Subdistrict, Purwakarta Regency, and its perspective in Islamic Economics. The wholesale trade method employed in this village involves the transaction of goods whose quantities or qualities are not fully known at the time of sale, which in Islamic economics is recognized as involving uncertainty (gharar). This research uses a qualitative approach with case study and field research methods. Data were collected through observations, interviews, and literature reviews. The findings indicate that although the wholesale trade practice is still prevalent due to its convenience for farmers, it contains risks that conflict with Islamic economic principles, particularly related to the uncertainty concerning the goods and price determination. This study also identifies the reasons behind the community's preference for wholesale trading methods in mangosteen transactions and offers suggestions for improving the practice to align with Islamic principles.
Optimalisasi Manajemen Akuntansi untuk Meningkatkan Kinerja Keuangan Perusahaan di Era Digital Eksandy, Arry
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2347

Abstract

Accounting management plays a crucial role in strategic decision-making that affects a company's financial performance. In the rapidly evolving digital era, optimizing accounting management through the use of information technology is key to enhancing efficiency and transparency in financial management. This paper aims to explore the main concepts of accounting management that can be optimized in the digital age to improve a company's financial performance. The focus of this study is on the implementation of cost control systems, efficient budgeting, and the utilization of information technology to accelerate the production of accurate and real-time financial reports. The analysis shows that integrating information technology into accounting management systems facilitates better financial data management, faster decision-making, and improved financial reporting transparency, ultimately having a positive impact on profitability and operational efficiency. The study suggests that companies, particularly in the manufacturing sector, should leverage technology to enhance accounting practices and maximize their financial performance.

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