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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 Laporan Keuangan Sebagai Pendukung Keputusan Pemberian Kredit Modal Kerja PT. Bank Maspion Tbk Cabang Surabaya Rahayu, Pudji; Dewi Suprihandari, Miya
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.649 KB) | DOI: 10.54443/sinomika.v1i2.154

Abstract

For banks, one of the main sources of income is the distribution of credit funds, including working capital loans. The distribution of funds with debtors is carried out under certain conditions by analyzing the financial statements of prospective debtors for a certain period. It was the goal of this investigation to find out whether or not the prospective debtor firm would perform well as a borrower of working capital. Preparation of research findings via the use of descriptive methodologies. Research shows that borrowers qualify for working capital loans, as evidenced by the findings.
Analisis Etika Profesi Akuntan dalam Standar Internasional Fitriyanti, Rani; Dewi Suprihandari, Miya
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.147 KB) | DOI: 10.54443/sinomika.v1i2.156

Abstract

This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of education. The method used is a type of library research, namely research is carried out only from written works, both research results that have been published and those that have not. This study uses qualitative data collection using existing data, such as using data reduction and then drawing conclusions using logic, aesthetics, and ethics. This research was made by examining the acquisition of secondary data sourced from other parties.
Strategi Pengelolaan Kepemimpinan dan Perubahan Organisasi Yusnita, Reni; Aslami, Nuri
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.347 KB) | DOI: 10.54443/sinomika.v1i2.157

Abstract

This study aims to determine the leadership and change management prosedures in an organization. The type of research conducted is a literature study, which aims to collect books and data and other written information related to the discussion of the problem under study. Sources of data from books, magazines and articles. Data collection was carried out using a literature search method using primary legal materials and secondary legal materials. Legal materials will be investigated and analyzed using the approach used in this investigation to answer legal questions in this investigation. The research results of prosedures to lead change are 1) accelerating change in the future, 2) leading the vortex of change, 3) taking steps to lead change, 4) change and sustainability) to increase employee satisfaction. Prosedures for implementing change for successful change include 1) annual goals, 2) guidelines, 3) resource allocation, 4) competitive management, 5) structural coordination with change prosedures, and 6) Management resistance, 7) creating a culture that support change strategy, 8) Linking performance with reward strategy 9) Considering human resources in implementing change strategy.
Pemimpin Transformasional Terhadap Ristensi Perubahan di Masa Pandemi Putri, Fernanda; Aslami, Nuri
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.875 KB) | DOI: 10.54443/sinomika.v1i2.158

Abstract

Transformational leaders are leaders who can transform the organization properly so that the goals that have been formulated are achieved. In the current era, the country is being hit by the Covid-19 outbreak which has various impacts on the people of Indonesia. The government's effort to break the chain of spread of the Covid-19 virus is to implement the PSBB and PPKM systems throughout Indonesia. This type of article is written using qualitative research using literature studies. The literature study carried out in writing this article includes analysis and also studies related to books, articles, journals, or other relevant sources that are continuous with the title. The conclusion is that not during the Covid-19 pandemic has a negative impact on people in Indonesia. In terms of leadership, even with a pandemic, it can have a positive influence on the company. This is because leadership can show that it is not as long as a pandemic can hit the world, including the country in Indonesia. In addition, the spirit of leadership can undergo a transformation that there will be a period where it will provide new opportunities for the future.
Penerapan Pencatatan Akuntansi Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada Toko Online Shop CUTIESTORE.CO Cindy Permata Dewi, Cornelia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.848 KB) | DOI: 10.54443/sinomika.v1i2.167

Abstract

The goal of this study was to assess whether the Cutiestore.co Online Shop's inventory and valuation methods were compatible with the PSAK No. 14 statement of financial accounting standards. Documentation, Observation, Interview, and Literature Study are the methods utilized to gather data. Quantitative data analysis is performed by collecting (collecting), reducing (reducing), and displaying (displaying) data (data presentation). The Online Shop uses the FIFO valuation approach and the perpetual recording method for inventory value and recording. In-depth interviews with Cutiestore.co's owner yielded data in the form of an overview of the online store, which was then written up as a report on the findings. After conducting a study, experts assessed that the Cutiestore.co Online Shop's inventory recording, and valuation system complied with PSAK No. 14.
Analisis Rasio Keuangan dalam Mengukur Kinerja Keuangan Pada PT. Perusahaan Gas Negara (Persero), Tbk Nirawati, Lia; Samsudin, Acep; Ramadhan Santoso, Dayyan; Zahrain Adjie, Mohamad; Agni Naenara, Sabhina; Anindhita Netanya, Stevani; Trisnawati, Erica
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.539 KB) | DOI: 10.54443/sinomika.v1i2.169

Abstract

The purpose of this study was to measure financial performance by applying financial ratio analysis at PT. State Gas Company (Persero), Tbk. In this study using liquidity financial ratios, activity ratios, and solvency ratios. The data source used in this study is secondary data from PT. The State Gas Company (Persero), Tbk in 2016 to 2018. Data collection techniques used documentation techniques. The analytical method is done by comparing company financial performance in several periods. The result of the activity ratio calculation is that the company cannot be said to be efficient when using company assets. The results of the calculation of the company's solvency ratio are not good because the company's debt is bigger than the company's capital. The results of the calculation of the company's liquidity can meet financial obligations in the short term.
Pengaruh Modal Kerja Terhadap Profitabilitas dan Nilai Perusahaan Nafisah, Durotun; Nirawati, Lia; Samsudin, Acep; Rijali, Fitri Auliya; Wijaya, Angela Clarisa; Fitria, Diana Azizatul; Hadir, Oktaviani Arcici; Syachruddin, Anisah Inas
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.223 KB) | DOI: 10.54443/sinomika.v1i2.173

Abstract

There are so many things that will be needed by a company to realize its goals, including working capital. The existence of working capital itself is so essential for a company because a company requires working capital in carrying out its operational activities. This study aims to determine the effect of working capital on profitability and firm value. The method used in this research is the literature study method. Researchers collect reference sources from several journals and books by selecting, comparing, merging, and sorting so that relevant compilations are obtained. The results of the study state that working capital management is needed by a company in order to achieve and grow profitability and good working capital management can have a positive influence on firm value.
Hubungan Antara Ekonomi dengan Lingkungan Hidup: Suatu Kajian Literatur Ria Armayani, Reni; Kholilah Lubis, Hilma; Sari, Novita
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.223 KB) | DOI: 10.54443/sinomika.v1i2.181

Abstract

Economic activities carried out by humans affect the surrounding environment. Economic activities by utilizing resources for production and consumption can have both positive and negative impacts on human life. The positive impact that can be directly felt is the fulfillment of the need for goods and services which are strived to continue to increase from year to year. More goods and services being produced and consumed indicates an increase in people's prosperity. Negative impacts are generally not felt directly, namely the emergence of pollution and environmental damage. As a result of environmental pollution reduces the quality of human life which can interfere with daily life. The research method used in this research is library research method. The results show that environmental sustainability is something that is non-negotiable to ensure the economic needs of the present generation without compromising the carrying capacity of the environment for future generations. Protecting the environment is not only needed to limit pollution, but also to ensure eco-efficiency in meeting the needs of the current generation. From the discussion in this research, it can be seen that polluters are not only limited to companies and other individuals, but also the government, for example.
Pengaruh Pemanfaatan Sosial Media dan Motivasi Terhadap Minat Berwirausaha Pada Mahasiswa Jurusan Pendidikan Ekonomi Fairuz Mahdiyyah, Karmila; Tjipto Subroto, Waspodo
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.059 KB) | DOI: 10.54443/sinomika.v1i2.189

Abstract

Media sosial dapat menjadi trobosan dalam mengubah pola pikir mahasiswa Jurusan Pendidikan Ekonomi Fakultas Ekonomi Universitas Negeri Surabaya pada berwirausaha. Hal ini diyakini karena media sosial mempermudah mahasiswa dalam melakukan pemasaran terhadap produk secara luas tanpa mengeluarkan biaya yang tinggi. Riset ini berfungsi untuk mengetahui: (1) pengaruh pemanfaatan sosial media terhadap minat berwirausaha mahasiswa jurusan pendidikan ekonomi, (2) pengaruh pemanfaatan motivasi terhadap minat berwirausaha jurusan pendidikan ekonomi, (3) pengaruh pemanfaatan sosial media dan motivasi terhadap minat berwirausaha mahasiswa jurusan Pendidikan Ekonomi. Teknik pengumpulan sampel menggunakan teknik random sampling, sehingga diketahui jumlah sampel sebanyak 139 mahasiswa jurusan Pendidikan Ekonomi. Hasil penelitian menunjukkan: (1) Pemanfaatan Sosial Media dapat memengaruhi Minat Berwirausaha Mahasiswa Jurusan Pendidikan Ekonomi, (2) Motivasi dapat memngaruhi Minat Berwirausaha Mahasiswa Jurusan Pendidikan Ekonomi, dan (3) Pemanfaatan Sosial Media dan Motivasi secara simultan dapat memengaruhi Minat Berwirausaha Mahasiswa Jurusan Pendidikan Ekonomi.
Analisis Pengaruh Kebijakan Dividen Terhadap Nilai Perusahaan Nirawati, Lia; Samsudin, Acep; Puteri Pradanti, Alsya; Widya Ayu, Aisyah; Aura Jahzy, Cantika; Dwi Isma Saputri, Intan; Prisichella, Azzahra
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 2 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.185 KB) | DOI: 10.54443/sinomika.v1i2.193

Abstract

This journal contains the company's dividend policy in banking companies listed on the Indonesia Stock Exchange. The objects surveyed are banking companies listed on the IDX between 2012 and 2016 using a targeted sampling method. The sample criteria taken were banks listed on the Indonesia Stock Exchange in the period 2012 to 2016, and financial reporting distributing dividends for the period 2012 to 2016, which finally obtained a sample of 30 companies. The data source is obtained from the annual financial statements of banking companies through access to the official website of the Indonesia Stock Exchange. The results showed that dividend policy had a negative impact on firm value and not significant on firm value.

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