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Contact Name
Usman Jayadi
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lafadzjaya@gmail.com
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+6281238426727
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admin@publish.ojs-indonesia.com
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Jl. Melati VIII BTN Rembiga, Kec. Selaparang, Kota Mataram, NTB
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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,
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.
Articles 230 Documents
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 Budaya Organisasi Terhadap Turnover Intention Pada Protech Dry Cleaning & Laundry Makassar Musa, Chalid Imran; Tawe, Amiruddin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.920

Abstract

The purpose of the study was to determine the effect of the influence of organisational culture on turnover intention at Protech Dry Cleaning & Laundry Makassar. The population in this study were all employees of Protech Dry Cleaning & Laundry Makassar. sampling in this study was carried out using the census technique so that 83 respondents were sampled. The type of research used is quantitative. The data used is primary data obtained by distributing questionnaires to employees. The data analysis method uses simple linear regression. The results of the study that organisational commitment partially has a significant effect on turnover intention. This is evidenced by organisational culture (X) showing a tcount value of 3.711. In addition, the significance value (Sig.) is 0.003. This result shows that the tcount value is greater than the ttable value (3.462> 1.98932) and the significance value is less than 0.05 (0.001 <0.05). The Adjusted R square result is 0.526, which indicates that 52.6% of the variability of turnover intention can be explained by the aggregate effect of the Organisational Culture variable. The remaining variability of 47.4% is due to other variables not observed within the scope of this study.
Manfaat Penerapan Audit Sumber Daya Manusia Pada Perusahaan Sangkala, Masnawaty
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.921

Abstract

The purpose of this article is to look at the effectiveness of employee performance in implementing human resource audits in companies. This article is a qualitative descriptive article using interview and questionnaire data collection methods for the human resource management division. The data analysis method used is qualitative analysis by performing the function of assessing personnel effectiveness based on comparisons between criteria, cause and effect. Based on the research that has been done, it is known that the activities of the human resource function in companies have been running effectively in implementing human resource audits.
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.
Analisis Kinerja Portofolio Saham Menggunakan Metode Sharpe, Treynor dan Jensen : Studi Kasus Indeks LQ45 Di Bursa Efek Indonesia Periode 2019-2022 Ruma, Zainal; Tawe, Amiruddin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.966

Abstract

The purpose of this study was to determine the optimal stock portfolio performance on the LQ45 stock index on the Indonesia Stock Exchange for the period February 2019- December 2022. The data analysis method uses a single index model to form an optimal portfolio and uses the Sharpe, Treynor, and Jensen index methods to assess performance stock portfolio. Based on the results of the analysis of optimal portfolio formation, it shows that out of 30 samples of LQ45 index stocks, 8 stocks were obtained which included optimal portfolio stocks, namely ERB values > C*, namely ADRO, ANTM, BBCA, BRPT, INCO, INDY, ITMG, & MEDC stocks. the results of the stock portfolio performance appraisal analysis show that of the three portfolio performance appraisal index methods, the calculation of stock performance analysis, the average value of the Sharpe method is 0.1241, while the treynor method is 0.0112, and the Jensen method is 0.0334. The highest performance of the third method is the Sharpe method with an average performance value of 0.1241. So the Sharpe method is the best performance method compared to the Treynor and Jensen methods. The higher the Sharpe index value, the better the performance of the stock portfolio.
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%.