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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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The Influence of Human Resource Quality on Employee Performance with Competence as an Intervening Variable at BPJS Employment Tanjung Morawa Branch and Pematang Siantar Branch Timbul H Manullang, Hendrik; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 1 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i1.2247

Abstract

Human Resources (HR) are very important and must be possessed in an effort to achieve organizational or company goals. Human resources are the main element of an organization compared to other resource elements such as capital and technology, because humans themselves control other factors. The problem that occurs as a phenomenon in the BPJS Employment organization Tanjung Morawa and Pematang Siantar Branches is that the quality of human resources is still not good, meaning that organizational goals have not been achieved, the lack of training and knowledge makes employees less qualified in responding to their work so that employee performance is inadequate and they have to do a lot of training. , not all employees also have good competence in their abilities so that there is still a lot of work not completed on time. The results of this research are as follows: Competence has a positive and significant effect on employee performance with an original sample value of 0.498 and ap value of 0.000 < 0.05 . HR quality has a positive and significant effect on employee performance with an original sample value of 0.445 and ap value of 0.000 <0.05. Human resource quality has a positive and significant effect on competency with an original sample value of 0.814 and ap value of 0.000 <0.05. HR quality has a positive and significant indirect effect on employee performance through competency with an original sample value of 0.405 and ap value of 0.000.
The Influence of Competency, Integrity and Organizational Culture on Employee Performance with Job Satisfaction as An Intervening Variable at BPJS Employment Kisaran Branch and Palu Branch Offices (Central Sulawesi) Hatoguan Pasaribu, Fridholin; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 1 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i1.2258

Abstract

This research aims to examine the influence of competency, integrity and organizational culture on employee performance with job satisfaction as an intervening variable. The phenomenon that occurs at BPJS Employment in the range and in Palu is that there is still a lack of employee competency so that employee performance is not optimal. There are employees who are competent but there are not many. This is because the organizational culture is bad and uncontrolled so that employee integrity is also compromised. In this incident, many employees feel dissatisfied with the organization's attention to its employees is the reason why employees do not express their abilities to the organization because the organization does not treat employees well to the point that employees limit themselves to working at BPJS Employment in the range and city of Palu. The results of this research are as follows: Organizational Culture has a positive and significant effect on Job Satisfaction with an original sample value of 0.397 and ap value of 0.000. Organizational culture has a positive and significant effect on employee performance with an original sample value of 0.233 and ap value of 0.002. Integrity has a positive and significant effect on Job Satisfaction with an original sample value of 0.357 and ap value of 0.000. Integrity has a positive and insignificant effect on employee performance with an original sample value of 0.069 and ap value of 0.171. Job satisfaction has a positive and significant effect on employee performance with a value of 0.644 and a value of 0.000. Competency has a positive and significant effect on Job Satisfaction with an original sample value of 0.194 and ap value of 0.009. Competency has a positive and insignificant effect on employee performance with an original sample value of 0.023 and ap value of 0.383. Organizational Culture has a positive and significant indirect effect on Employee Performance through Job Satisfaction with an original sample value of 0.256 and ap value of 0.000. Integrity has a positive and significant indirect effect on employee performance through job satisfaction with an original sample value of 0.230 and ap value of 0.000. Competency has a positive and significant indirect effect on employee performance through job satisfaction with an original sample value of 0.125 and ap value of 0.020.
The Influence of Competency and Motivation on Job Satisfaction with Work Discipline as an Intervening Variable in BPJS Employment Pematang Siantar Branch and Kisaran Branch Satiandra Putra Dalimunthe, Ferry; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 1 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i1.2259

Abstract

This research was conducted to examine the influence of competency and motivation on job satisfaction with work discipline as an intervening variable. This type of research uses quantitative, primary data sources as the data source, the collection technique used is quantitative. The population used was 80 employees. The sample used was also 80 employees using a saturated sampling technique. The research model used is method analysis. The results of this research are as follows: Work Discipline has a positive and significant effect on Job Satisfaction with an original sample value of 0.390 and ap value of 0.000 <0.05. Competence has a positive and insignificant effect on Work Discipline with an original sample value of 0.071 and ap value of 0.257 > 0.05. Competency has a positive and significant effect on Job Satisfaction with an original sample value of 0.234 and ap value of 0.001 < 0.05. Motivation has a positive and significant effect on Work Discipline with an original sample value of 0.722 and ap value of 0.000 <0.05. Motivation has a positive and significant effect on Job Satisfaction with an original sample value of 0.377 and ap value of 0.000 <0.05. Competency has an indirect positive and insignificant effect on Job Satisfaction through Work Discipline with an original sample value of 0.028 and ap value of 0.262. Motivation has a positive and significant influence on Job Satisfaction indirectly through Work Discipline with an original sample value of 0.281 and ap value of 0.000.
Pengaruh Indikator Makroekonomi, Harga Minyak Dunia Dan Indeks Bursa Asia Terhadap IHSG Periode 2015-2019 Elvina Hartayu; R.A. Sista Paramita
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.547

Abstract

This research aims to examine the effect of macroeconomic indicators (BI Rate, Inflation, and Gross Domestic Product), Crude Oil Prices, and Asian Stock Indexes (Nikkei 225 Index and Straits Times Index) on the Composite Stock Price Index (CSPI). This study uses monthly data with a total of 44 samples during The Fed Fund Rate's hike period from December 2015 to July 2019. Multiple linear regression is used for data analysis with IBM SPSS 23 software. The partial test result shows that the exchange rate has a negative influence on CSPI while BI Rate, Inflation, GDP, Crude Oil Prices, Nikkei 225 Index, and Straits Times Index do not influence CSPI movement. BI Rate doesn't affect because investors prefer stock returns over bank interest. Inflation doesn't affect because the increase in inflation is relatively low. GDP doesn't influence because the unequal income level makes people not interested in investing. The crude Oil price has no effect because the shares of oil and gas mining sub-sector companies are not attractive to investors. Nikkei 225 index doesn't influence because the economic situation between Japan and Indonesia is not related. The Straits Times Index doesn't influence because the number of domestic investors is more than foreign investors.
Analisis Break Even Point (BEP) Dalam Menentukan Perencanaan Laba Perusahaan PT Sentra Food Indonesia 2021 Aji Bimayu, Diemas
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.583

Abstract

Every company has a goal to gain profit or profit. Planning to estimate profits can be done with Break Even Point (BEP) analysis. The purpose of this study is to determine the company's Break Even Point and the company's safety margin at PT. Indonesian Food Center. This study uses secondary data with the Break Even Point analysis method. The results showed that the company did not gain or lose at a sales level of Rp. 88,394,979,725.-. Determination of sales targets using the break even point method in 2022 the company PT. Sentra Food Indonesia must sell products of Rp. 97,256,191,970, - to get a profit of Rp3,500,000,000, -. company margin of safety PT. Sentra Food Indonesia in 2021 obtains a safety margin level of 73% or the maximum amount of reduced sales revenue target so that the company does not experience a maximum loss situation of IDR 69,609,842,752.-.
Tinjauan Hukum Islam Terhadap Jual Beli Motor Bekas: Studi Kasus Adanya Kecacatan Tersembunyi Di Showroom Alseda Mandiri Motor Indramayu Amiruldin, Rizki; Syahril, Syahril; Rachmiati Sunarya, Fitri
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.584

Abstract

Buying and selling is something that is justified by religion, of course by fulfilling Islamic Shari'a standards so that buying and selling becomes halal. One example of buying and selling is buying and selling of used motorbikes, even if the motorbikes being sold are second hand or used status, of course the motorbikes must still be fit to be traded freely without any hidden defects on the motorbike. This study aims to find out whether there are hidden defects, and what are the advantages and disadvantages, then how to review Islamic law regarding hidden defects in the Alseda Mandiri Motor Showroom, Indramayu. By using the data collection method through a qualitative approach based on field research, the results of the data obtained, the Alseda Mandiri Motor Showroom did a little cheating such as hidden defects in selling used motorbikes. Therefore, the system and practice of buying and selling carried out by the Showroom is incorrect and prohibited by syara', because of trading of goods (hidden defects).
Kenaikan Harga Minyak Dunia dan Implikasinya Terhadap Perekonomian Indonesia di Masa Pandemi Covid-19 Latif, Farradina; Tambunan, Nurma; Dwika Heryani, Rossi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.585

Abstract

At the beginning of 2020, the world was shaken by a health crisis due to the spread of the covid-19 virus. This not only has an impact on health, but also on the development of the world economy, one of which is Indonesia. Economic developments in the petroleum industry play a crucial role in the Indonesian economy, as a source of income in exports and imports for the state budget as well as a source of energy (especially petroleum) to drive various sectors of life throughout Indonesia. Restricted human movement directly causes a decrease in demand for petroleum. In addition to reducing consumption, Covid-19 has also had an impact on decreasing oil and gas prices and production, including the cessation of upstream activities and a reduction in refinery activities. The recommendations put forward are oil production under the influence of Covid-19 and the profits obtained from selling it. The impact of the increase in world oil prices on the State Budget is the increasing burden of fuel subsidies and electricity subsidies. This will trigger an increase in the budget deficit or in a broader perspective will spur fiscal sustainability.
Kinerja Keuangan, Pengungkapan Corporate Social Responsibility: Dampaknya Pada Nilai Perusahaan: Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020 Aminah, Aminah; Dinata Pemuka, Riska
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.586

Abstract

The era of globalization that is increasingly sophisticated and modern today requires that everyone always knows about the information that is developing and up-to-date in society. Like the business world, companies must create and produce good corporate value, so that it looks attractive to stakeholders. Therefore, this study aims to examine the effect of financial performance as proxy for ROA and Corporate Social Responsibility disclosure on firm value as proxy for Tobins'Q. The sample in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2020. In this study using quantitative with secondary data generated from the company's annual financial statements. The sampling technique used is a purposive sampling technique with 25 sample companies within a period of 2 years, from 2019 to 2020. The data analysis used is a combination of panel data between time-series data and cross-sectional data assisted by the Eviews9 program. The results of the study obtained that financial performance proxied as Return On Assets had a positive and significant effect on firm value (Tobins'Q), indicating that the company was able to benefit from the total assets used to operate to earn a profit. Likewise, Corporate Social Responsibility which has a positive and significant effect on firm value (Tobins'Q), means that CSR is able to affect the increase in firm value because the more companies disclose their social disclosure items and the better the disclosure, the higher the impact on firm value, the market will give positive appreciation to companies that carry out Corporate Social Responsibility as indicated by an increase in the company's stock price.
Analisis Praktik Audit Big Data Environtment di Indonesia Rahmadhani, Silvia; Lim, Jimmy; Santikawati, Santikawati
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.587

Abstract

This study aims to determine auditing in the Big Data of Environment which is combined with the status of research on big data auditing at home and abroad and based on the characteristics of the big data environment. The method used in this study is descriptive qualitative with a literature review. The results of this study are as the newest product of innovation and integration of a new generation of information technology, big data has had a significant impact on various fields. This research proposes logical workflow and technical methods of data-driven auditing and proposes suggestions on building big data audit platforms, information sharing, talent training, and data security, providing ideas for research and practice of big data auditing modes.
Pengaruh Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan Nabilah, Jihan; Khasanah, Uswatun; Nuryati, Tutty
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.588

Abstract

Analysis of the theory behind how leverage and dividend policy affect business value is the main goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Signaling theory is the underlying hypothesis of this investigation. Leverage and dividend policy are two further explanatory variables that are mapped to effect business value. These findings demonstrate a divergent link of leverage and dividend policy on firm value, making it impossible to come to a consensus. This study also offers a more thorough explanation of several current events and can help with studies looking at the effects of leverage and dividend policy on firm value.

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