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Contact Name
Usman Jayadi
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+6281238426727
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admin@publish.ojs-indonesia.com
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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
Pengaruh Sistem Informasi Sumber Daya Manusia, Kompetensi Dan Disiplin Kerja Terhadap Kinerja Aparat Desa Parumpanai Kurniawan, Agung Widhi; Friska, Silvi; Ruma, Zainal; Sahabuddin, Romansyah; Burhanuddin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.908

Abstract

This study aims to determine the effect of the human resource information system, competence and work discipline on the performance of the Parumpanai Villange officals.The type of research used is quantitative research,where this research is used to explain correlations and test the proposed hypotheses.The sample in this study used a saturated sample technique with a total of 16 respondents.Data collection techniques in this study used observation,questionnaires and documentation with multiple lienar regression analysis techniques.The results showed,that there is a positive and significant influence of human resource information systems,competence and work discipline as awhole on the performance o apparatus with apresentation of 44.7%.This implies that the dependent variable (employee performance) can be interpreted by human resource information systems,competence and work discipline of 44.7%, while 55.3% (100% 44.7%) is explained by causes and other factors that are outside the variables studied.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT Bank Tabungan Negara (Persero) Tbk Periode 2017-2021 Nurqalby, Azzahrah; Haeruddin, M. Ikhwan Maulana; Nurman; Sahabuddin, Romansyah; Burhanuddin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1068

Abstract

This study aims to determine the financial performance of PT Bank Tabungan Negara Tbk based on liquidity ratios, solvency ratios, and profitability ratios in the financial statements for the period 2017-2021. This type of research is qualitative. The population of this study is the financial statements of PT Bank Tabungan Negara Tbk for the 2017-2021 period. And the sample in this study is the balance sheet and income statement of PT Bank Tabungan Negara Tbk for the 2017-2021 period. Data collection techniques were carried out by documentation and literature studies by obtaining archival documents, journals, books, as well as professional insights that had insight into the research topic. In this study, the authors used a quantitative descriptive technique using existing ratios with certain formulas. The results of this study show a decrease in financial ratios such as quick ratios and cash ratios which indicate problems within the company or bank. A stable DER indicates that the bank relies on the use of debt to finance its operations, and there are fluctuations in ROA and ROE indicating the challenges and opportunities faced by the company.
Pengaruh Pelatihan Kerja dan Kompensasi Terhadap Kinerja Pegawai Dinas Pendidikan Kota Makassar Natsir, Uhud Darmawan; Andini, HS; Ramli, Anwar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1242

Abstract

The purpose of this study was to determine the effect of job training and compensation on the performance of Makassar City Education Office employees. The subjects in this study were 94 employees working at the Makassar City Education Office. This research is included in quantitative research and quantitative analysis to test the research hypothesis using the IMB SPSS version 25 software. The results of this study indicate that job training and compensation have a positive and significant effect on employee performance. This is evidenced by the t-value of -2.984 where <t-table (1.66177) and a significance value of 0.000 <0.05. The results of the study show that job training and compensation have a positive and significant effect on employee performance. This is evidenced by the calculated F value of 25.204 > 3.10 and a significance value of 0.000 <0.05.
Perkembangan Akuntansi Syariah Nur Alfaeni, Vivi; Diana, Nana
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1268

Abstract

The introduction of sharia accounting which cannot be separated from the progress of Islam and the need for non-cash business records is discussed in this note. Al-Baqarah: 282 developed the habit of recording among the community and inspired Muslims to pay attention to registration, which became one of the factors that encouraged cooperation at that time. The term "daily" was used for financial memo books in the era of the Islamic caliphate because accounting had been practiced in Islamic lands for a long time. The word double head by Luca Pacioli is also similar. In this way, we can confirm that the Islamic accounting system was first published when the Quran was revealed at 610 Meters, 800 years before Luca Pacioli published his book in 1494. Islamic accounting is accounting that uses contracts to conduct financial business. compatible with the Koran. - Quran, Hadith and Ijma. Islamic business establishments use financial reporting and business records, which later evolves into Islamic accounting. Accounting has long been understood as a tool to hold business owners accountable, but Islamic accounting is much more than that it also holds business owners and God accountable.
Pengaruh Kecukupan Modal, Likuiditas, dan Dewan Komisaris Independen Terhadap Profitabilitas Perbankan Syariah di Indonesia Annisa Putri, Nadia; Zulaihati, Sri; Ketut Agung Ulupui, I Gusti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1273

Abstract

The Sharia Economic and Financial Sector has a positive projection of increasing economic growth in Indonesia, namely being able to contribute as much as 13.82% yoy, starting from the Islamic banking sector. This is evidenced by the data from the Financial Services Authority (OJK), which grew from sharia banking to Rp. 680.09 trillion in 2022. However, in the midst of rapid growth, in fact, sharia banking is experiencing instability, fluctuating profitability is the main problem. This study aims to determine the effect of capital adequacy, liquidity, and independent board of commissioners on the profitability of Islamic banking in Indonesia. The research method used is a quantitative method with secondary data obtained from financial reports. Reports on financial ratios and reports on governance of Islamic banking registered with the Financial Services Authority (OJK) with a total sample of 12 Islamic commercial banks in a 5-year study period. The data analysis used was the requirements analysis test, the classical assumption test, the multiple regression equation test, and the hypothesis test. The results of the research partially show that capital adequacy has a significant negative effect, liquidity has a significant positive effect, and an independent board of commissioners has no effect on the profitability of Islamic banking. The independent variable used in this study explains its effect on the profitability of Islamic banking by the remaining 69,3% being influenced by other factors.
Analysis of Business Strategies to Increase Competitiveness During the Covid-19 Pandemic in the Aco Interior Design in Bandar Lampung Cartatika, Amanda; Ali Alam, Iskandar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1291

Abstract

The purpose of this study is to find out Business Strategies to increase competitiveness during the pandemic, increase interior development as it is today, so that more and more competitors in the interior sector result in Aco Interior. Regarding product development during the covid-19 pandemic, sales tend to decline, on average - reaching -2.88%, this condition may be the strategy used is not right. The design of this research uses qualitative research using observation techniques, interviews, with a population and a sample of 3 competitors with aco interior position as a challenge. This research can be said as several points in writing, namely, from SWOT analysis, IFAS EFAS calculations. The results of the analysis of the SWOT analysis of the Cartesian diagram show that the interior aco is in the growth quadrant I (SO) position, so the strategy that is used is to take advantage of existing opportunities. With that Aco Interior is able to create different products that have characteristics that do not exist in other interior competitors and maintain the quality of existing ones.
The Effect of Work Experience and Competence on Auditing with Auditor Performance as an Intervening Variable in Regional Inspectorate of Binjai City Lubis, Munawwarah; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1292

Abstract

The purpose of this research is to analyze the effect of work experience and competency on auditing with auditor performance as an intervening variable. This type of research is associative quantitative. This research was conducted at the Regional Inspectorate Office of Binjai City. The population of this research is 79 employees, and the sample is a saturated sample. Data collection was carried out by distributing questionnaires. The data source for the research was primary data and the research model used was path analysis and the measuring tool used was Smart PLS version 3.3.3. The results of his research are Performance has a positive and significant effect on performance. Competence has no significant positive effect on Audit. Competence has a positive and significant effect on performance. Work Experience has no significant positive effect on Audit. Work experience has a positive and significant effect on performance. Competence influences Audit through Performance in a positive and significant way. Work Experience has a positive and significant effect on Audit through Performance.
Effect of Work Experience and Work Facilities on Employee Performance with Work Motivation as an Intervening Variable Binjai City Department of Transportation Pranata Ginting, Ryanda; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1293

Abstract

The purpose of this study was to analyze the effect of work experience and work facilities on employee performance with work motivation as an intervening variable. The type of research used is associative quantitative. The research location was at the Binjai City Transportation Service Office. The study population was 79 employees. The sample used was 79 employees (saturated sample). The data source used is the primary data source. The research model used is path analysis with the Smart PLS measurement tool. The result of the research is that work facilities have a positive and significant effect on employee performance. Work facilities have a positive and significant effect on work motivation. Work motivation has a positive and insignificant effect on employee performance. Work experience has a positive and significant effect on employee performance. Work experience has a positive and significant effect on work motivation. Work facilities have no significant positive effect on employee performance through work motivation. Work Experience Work has no significant positive effect on Employee Performance through Work Motivation.
The Influence of Organizational Culture and Motivation on Performance with Competence as an Intervening Variable in the Financial Management Agency Regional Income and Assets of Binjai City Dt. Majo Basa, Yuanda; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1294

Abstract

This study aims to analyze the influence of organizational culture and motivation on performance with competence as an intervening variable. The type of research used is associative quantitative. This research was conducted at the Office of Regional Income and Assets Financial Management Agency, Binjai City. The population of this research is 173 employees. The sample technique used is a saturated sample. The data source is primary. The research model used is Path Analysis and the measurement tool used is Smart PLS version 3.3.3. The results of his research are as follows Organizational Culture has a positive and significant effect on performance. Organizational Culture has a positive and significant effect on competence. Competence has no significant positive effect on performance. Motivation has no significant positive effect on performance. Motivation has a positive and significant effect on competence. Organizational Culture has no significant positive effect on Performance through Competence. Motivation has a positive and insignificant effect on performance through competence.
The Influence of Transformational Leadership on the Performance of Lecturers and Educators with Learning Organization as an Intervening Variable Midwifery Academy Kharisma Husada Binjai Handayani, Rika; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1313

Abstract

The purpose of this study was to determine and analyze the effect of Transformational Leadership on Lecturer Performance through Learning Organizations. The location of this research was conducted at the Kharisma Husada Binjai Midwifery Academy. The population is 70 employees, and the sampling technique is a saturated sample. The research model used is path analysis and measuring tools using Smart PLS version 3.3.3. The results of this study are that Transformational Leadership has a positive and significant effect on Lecturer Performance. Transformational leadership has a positive and significant effect on organizational learning. Organizational learning has a positive and significant effect on lecturer performance. Transformational leadership has a positive and significant effect on lecturer performance through organizational learning.