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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 230 Documents
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Analisis Kinerja Keuangan Pada PT. Akra Corporindo Tbk. Jamali, Hisnol
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1428

Abstract

The purpose of the study is to see the development of the financial achievements of PT. AKRA Corporindo Tbk If the liquidation ratio, solvency ratio, profit ratio, activity ratio, and market valuation ratio. Investigators carry out investigations through investigators and review literature from libraries. The population in this study is all data on financial statements of PT Akra Corporindo Tbk, while the sample of this study is data from financial statements of PT. Akra Corporindo Tbk for 5 years from 2015 to 2019.If from the ratio of liquid, solvency, profit, activity and market valuation, it can be concluded briefly that the decision of PT. AKRA Corporindo Tbk from 2015 to 2019.PT. AKRA Corporindo Tbk A bad situation where the number and capital of the company increase every year if the net income, inventory, cash, and total assets owned by the company are more likely to fluctuate. So it may be reserved so that the company PT. AKRA Corporindo Tbk's financial management needs to be better so that the company continues to develop well every year and there is no savings in paying bonds or anything else.
Upaya Hukum Dalam Penyelesaian Sengketa Pajak Pada Pengadilan Pajak: Suatu Perspektif Keadilan Aulia, Ismiani; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1471

Abstract

This research aims to examine the mechanism of tax dispute resolution in Indonesia, with a focus on the differences in characteristics between tax dispute resolution and the general judicial system. The research method used is normative legal research, utilizing a legislative approach (positive law). The research findings conclude that tax disputes in Indonesia, especially those related to Tax Assessment Letters, can be resolved through administrative means, such as filing objections, as well as through tax courts, which involve legal remedies like appeals and lawsuits. Additionally, the research also discusses the role and position of the Tax Court in Indonesia, along with the obstacles that hinder the tax dispute resolution process in this institution, such as the limited availability of court locations and significant penalties. This study is expected to enhance understanding of tax judiciary and advocate for the establishment of a Tax Court that is more professional, independent, and trustworthy.
The Influence of Work Engagement and Job Satisfaction on Employee Performance with Competence as an Intervening Variable for BPJS Employment Employees in Aceh Province Roza Fonna, Erfira; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1512

Abstract

This research aims to determine the effect of Work Engagement and Job Satisfaction on Employee Performance with Competence as an intervening variable. This research uses associative quantitative research. This research was conducted at the Aceh Province BPJS office. The population of this research was 100 employees and the researcher wanted to take all the population as a sample. researchers used a saturated sampling technique to make all employees into the sample, the tool for calculating research results used smart PLS version 3.3.3. data collection techniques by distributing questionnaires and surveys, this research model is path analysis. Based on the results of the research that has been carried out and data analysis as explained in the previous chapter, the following conclusions are presented from the research results as follows: Job Satisfaction has a positive and insignificant effect on Employee Performance, Job Satisfaction has a negative and insignificant effect on Competency, Competency has a positive and significant effect on Employee Performance, Work Engagement has an insignificant negative effect on Employee Performance, Work Engagement has an insignificant positive effect on Competency, Job Satisfaction has an insignificant negative effect on Employee Performance through Competency, Work Engagement has an insignificant positive effect on Employee Performance through Competency.
The Role of Organizational Citizenship Behavior in Mediating Work Motivation and Job Satisfaction on Employee Performance at the Medan Religious Education and Training Center Ibrahim, Muhammad; B, Mesra
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1514

Abstract

Organizational Citizenship Behavior abbreviated as (OCB) is a personal attitude that every employee who works in both government and private agencies must have. This research was conducted to determine the role of OCB in mediating work motivation and job satisfaction on employee performance at Religious Education and Training Centers. Medan. This research was conducted at the Medan Religious Education and Training Center Office, but because the population was relatively small, the sampling technique used was a saturated sample technique, which involved all respondents to become samples, meaning the sample that would be used was 76 employees. Research data was collected by distributing questionnaires and primary data sources were also used in drawing samples. This research model uses analytical skills and the measuring tool uses Smart PLS 3. The results of this research are as follows: Organizational Citizenship Behavior plays a role in mediating work motivation and job satisfaction on the performance of Medan Religious Education and Training Center employees. Work motivation plays a role in increasing performance, Work Motivation plays a role in improving employee performance, work satisfaction plays a role in improving employee performance and Organizational Citizenship Behavior plays a role in improving employee performance.
The Effect of Job Training on Employee Performance with Communication as an Intervening Variable in Hispicy Medan Ramadhana, Sheihan; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1516

Abstract

This research aims to see the effect of job training on employee performance with communication as an intervening variable at Hispicy Medan. This research was conducted at Hispicy Medan, the type of research used was quantitative, the population of this study was 100 employees, and the sample used was the entire population at Hispicy Medan, namely 100 employees using a saturated sampling technique. The primary data source used in this research and uses a questionnaire to collect data, this research model uses analytical skills and the measuring tool is smart pls 3. The results of this research are as follows: Communication has a positive and significant effect on employee performance with an original sample value of 0.394 and P value 0.001. Job Training has a positive and significant effect on Employee Performance with the original sample of 0.519 and pvalues of 0.000. Job Training has a positive and significant effect on Communication with an original sample value of 0.894 and a P value of 0.000. Job Training has a positive and significant indirect effect on Employee Performance through Communication with an original sample value of 0.352 and a P value of 0.00.
The Influence of Information Technology Utilization and Work Effectiveness on Work Culture with Competence as a Variable Intervening at the Medan Religious Education and Training Center Itrawati, Itrawati; B, Mesra
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1517

Abstract

Based on this research, researchers want to see the influence of the use of information technology and work effectiveness on work culture with competency as an intervening variable. This type of research is quantitative research with the research location being at the Medan Religious Education and Training Center office. The entire population was sampled, totaling 60 employees. The results of this research are that work effectiveness has a positive and significant effect on work culture. Work effectiveness has a positive and significant effect on competence. Competency has a positive and significant effect on work culture. The use of Information Technologyhas a positive and significant effect on Competency. The use of Information Technology has a positive and significant effect on Work Culture. Work effectiveness has a positive and significant effect on work culture through competence. The use of information technology has a positive and significant effect on work culture through competence at the Medan Religious Education and Training office.
The Influence of Work Motivation on Employee Performance with Compensation as an Intervening Variable in the Consortium Sorong Open Access Development Project PT. Hutama Karya (Persero) - PT. Gerbang Sarana Baja Arjuharrido Rahmardiko, Tegha; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1520

Abstract

The purpose of this research is to see the influence of work motivation on employee performance with compensation as an intervening variable in the Sorong Open Access Development Project of the PT. Hutama Karya (Persero) - PT. Gerbang Sarana Baja. This type of research uses quantitative, the research population is 70 employees and the sample used were all 70 employees at PT Hutama Karya (Persero) PT Pintu Sarana Baja. The data source used was a primary data source, data collection was carried out by distributing questionnaires, the research model used was phat analysis and the measuring tool was the Smart PLS version 3.3.3 application. The results of this research are as follows: Compensation has a positive and insignificant effect on employee performance with an original sample value of 0.325 and an ap value of 0.057. Work Motivation has a positive and significant effect on Employee Performance with an original sample of 0.423 and ap value of 0.004. Work Motivation has a positive and significant effect on Compensation with an original sample value of 0.876 and ap value of 0.000. Work Motivation has a positive and insignificant effect on Employee Performance through Compensation with an original sample value of 0.284 and ap value of 0.058.
The Influence of Organizational Citizenship Behavior and Organizational Culture on Employee Performance with Organizational Commitment as an Intervening Variable (North Medan BPJS Employment Branch Office) Rahman, Khainur; B, Mesra
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1534

Abstract

This research aims to determine the influence of Organizational Citizenship Behavior (OCB) and Organizational Culture on Employee Performance with Organizational Commitment as an Intervening Variable. The population of this study was 75 employees and the entire population was used as a sample. The data analysis technique uses path analysis with the help of the smart PLS program. The research results show that OCB has a direct and indirect effect on employee performance. Organizational culture has a positive but not significant effect on employee performance, while an indirect influence, namely through organizational commitment, organizational culture has a significant and significant effect on employee performance at the BPJS Employment North Medan Branch office.
The Influence of Job Training, Physical Work Environment on Job Achievement Mediated by Work Motivation PT. Petronesia Benimel Head Office Jakarta Angga Wirandono, Audya; Isa Indrawan, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1536

Abstract

This research aims to analyze the influence of job training and the physical work environment on job performance mediated by work motivation at PT Petronesia Benimel Head Office Jakarta. This research uses associative quantitative research and uses primary data sources. This research was conducted at PT Petronesia Benimel Head Office Jakarta. The population in this study was 60 employees and used a saturated sampling technique to calculate the sample. Data were collected by distributing questionnaires, this research model uses analytical tools and the research measuring tool uses Smart PLS version 3. The results of this research are as follows: Job training has an insignificant negative effect on employee work performance. The work environment has a significant positive effect on employee work performance. Job training has an insignificant negative effect on employee work motivation. The work environment has a positive and significant effect on employee work motivation. Work motivation has a positive and significant effect on employee work performance. Job training has a positive and significant effect on work performance through work motivation of employees. The work environment has a positive and significant effect on work performance through employee work motivation at PT. Petronesia Benimel Head Office Jakarta.
Pengaruh Tingkat Inflasi, Peringkat Obligasi, Ukuran Perusahaan Terhadap Yield Obligasi Syariah Pada Sukuk Korporasi Yang Terdaftar Di BEI Periode 2018-2021 Sifa Auliya, Rahma; Nuril Hidayati, Amalia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1537

Abstract

The aim of this research was to examine the relationship between the influence of inflation rates, bond ratings, company size on sharia bond yeilds on corporate sukuk. The retuns obtained by investors are always fluctuating. Therefore, research is needed to find out more and see how much influence the variables used in this study have. The population used in this study were all bond companies on corporate sukuk that were traded on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. The sample used in this study were 7 companies on corporate sukuk bonds. The data analysis technique used is panel data regression analysis with quantitative research. The results of this study indicate that the inflation rate has a negative signifikan effect on sharia bond yields. Bond rating and company size also have a positive and significant effect on sharia bond yields on corporate sukuk listed on the Indonesia Stock Exchange (IDX). As well as the inflation rate, bond ratings, and company size have a large enough presentation in influencing sharia bond yeilds.

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