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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. 4 (2024)" : 5 Documents clear
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Pemerintah Daerah (SIPD), Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Hardiyati Indah Nurpala, Siti; Fachruddin Arrozi, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.1400

Abstract

This study aims to determine the effect of human resource competence, local government information systems, internal control systems on the quality of local government financial reports. The population in this study is the expenditure treasurer’s share of the SKPD in the Provincial Government of DKI Jakarta with a total of 42 SKPD. The data used is primary data with a quantitative descriptive approach obtained from respondents through distributing questionnaires. Therefore, the data analysis used is an analysis in the form of multiple linear regression tests. The results of this study indicate that, simultaneously on the variable competence of human resources, local government information systems and internal control systems have a significant effect on the quality of local government financial reports. This is evidenced by the results of the simultaneous test (Test F). And partially shows the results of human resource competencies, local government information systems and internal control systems have a significant effect on the quality of local government financial reports. This is proven from the partial test (t test).
Analisis Penentuan Harga Pokok Penjualan pada UMKM Tahu Bakso Miwiti Azrina Amalia, Valya; Ausyaf Diefa Hanifah, Atsil; Salsabila Ilena Suhara, Alysa; Astuti Tri Tartiani, Yuni
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2359

Abstract

The background of this research is the importance of accurate and systematic COGS calculations for MSMEs in setting competitive and profitable selling prices. This study aims to analyze in depth the process of determining the cost of goods sold (COGS) in determining the selling price of products at Tahu Bakso Miwiti UMKM. The research method used is a qualitative approach with descriptive analysis. Data were collected through in-depth interviews with business owners and collection of relevant documents. The results showed that Tahu Bakso Miwiti MSMEs do not yet have a structured and systematic COGS calculation system. Most of the selling price decisions taken so far are based on consumer perceptions and the target profit margin set, without considering all production costs in detail and thoroughly. This study concludes that the application of the full costing method in the calculation of COGS will provide a stronger and more valid basis for MSMEs to determine a more appropriate selling price. Therefore, it is recommended that MSMEs implement a more comprehensive COGS calculation to increase profitability and business competitiveness in an increasingly competitive market.
Optimalisasi Pemadanan NIK sebagai NPWP: Salah Satu Strategi Ampuh untuk Meningkatkan Penerimaan Pajak Negara? Nur Jannah, Fiha; Anggraini Aripratiwi, Ratna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2384

Abstract

Tax revenues have a large portion, making tax revenue targets an important indicator of national development. The government has implemented regulations on the integration of NIK into NPWP with a Single Identity Number (SIN) system to increase taxpayer compliance as regulated in Minister of Finance Regulation Number 112/PMK.03/2022. If taxpayer compliance is higher, it will have a positive effect on tax revenue. This research uses qualitative methods, using literature studies. This research also uses secondary data, namely data taken from the websites of the Ministry of Finance and the Central Statistics Agency. Apart from that, it also examines several previous studies. The results show that there was a significant increase, reaching 23.9%, in state revenue receipts through taxes after the government regulations regarding matching NIK with NPWP. State revenues through taxes also tend to continue to increase compared to other revenues. This shows that this policy is effective in strengthening state tax revenues.
Analisis Financial Distress Pada Perusahaan yang Terkena Isu Boikot Menggunakan Model Grover Rifki Iswana, Ichsan; Anggraini Aripratiwi, Ratna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2404

Abstract

The issuance of MUI Fatwa No.83 of 2023 decided that supporting the struggle for Palestinian independence against Israeli aggression is obligatory. This support includes zakat, infaq and alms for the benefit of the Palestinian people's struggle. And a recommendation was issued as well as an appeal to Muslims to avoid transactions and use of products affiliated with Israel. Boycott actions that impact company finances can cause companies to experience financial distress. Therefore, researchers will conduct a financial distress analysis on 3 companies affected by the boycott issue. By using secondary data where financial reports and annual reports published by the IDX are the material in this research and by using the Grover Model as a tool for prediction. The results of the financial distress analysis using the Grover model as a predictor were 3 companies that were deemed capable of surviving enough to not experience financial distress, namely PT Unilever Indonesia Tbk, PT Mitra Adiperkasa Tbk, and PT MAP Boga Adiperkasa Tbk., then there were 2 companies identified as experiencing financial distress in 2023, namely PT Sarimelati Kencana Tbk and PT Fast Food Indonesia Tbk. With these results, the hypothesis is declared completely rejected. This is reflected in the results of the Grover model analysis, where the two companies experiencing financial distress have experienced poor financial performance due to Covid-19.
Kebijakan PPnBM: Menilai Keseimbangan Antara Insentif Mobil Listrik Impor dan Perlindungan Industri Mobil Lokal Lestari, Tia; Samrotul Zanah, Shofa; Hidayat, Rahmat; Rahmawati, Vivi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2406

Abstract

The Sales Tax on Luxury Goods (PPnBM) policy can play a strategic role in supporting the transition to the use of electric vehicles as part of efforts to reduce carbon emissions and dependence on fossil fuels. This article assesses the balance between providing PPnBM incentives for imported electric cars and protecting the local car industry. This research uses the Literature Review method where this research uses a qualitative approach with policy analysis and secondary data from various sources, including government regulations, industry reports, and electric vehicle sales data. The research results show that the PPnBM incentive policy for imported electric cars has succeeded in increasing the adoption of electric vehicles, but has also posed serious challenges to the curiosity of the domestic electric car industry. This article recommends adjustment policies, such as incentive incentives for local manufacturers, an electric vehicle production development ecosystem, and incentive incentives for certain imported products. This step is expected to create a balance between environmental goals and locally based economic development.

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