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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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Pengaruh Profitabilitas dan Sistem Pengendalian Internal Terhadap Audit Delay: Studi Empiris pada Perusahaan Kosmetik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2021 Rahma Dita Fianti, Finka
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 6 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i6.1795

Abstract

This research aims to examine further the factors that influence audit delay. Because an audit that exceeds the statutory deadline will result in a delay in the publication of the financial report which indicates a problem in completing the audit. So, the researchers chose the title "The Influence of Profitability and Internal Control Systems on Audit Delay in cosmetics Companies Listed on the Indonesian Stock Exchange". This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. The data used is quantitative data in the form of annual financial reports with secondary data sources.
Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Deteksi Kecurangan (Fraud) Pada PT. BPR Agro Cipta Adiguna Hafizna, Nidiva
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1797

Abstract

This study aims to examine the influence of internal audit and the effectiveness of internal control on fraud detection at PT. BPR Agro Cipta Adiguna. Data collection was conducted using a quantitative method with questionnaires distributed to 30 respondents working at the company. Data analysis was performed using multiple linear regression to test the proposed hypotheses. The results show that both internal audit and the effectiveness of internal control have a significant effect on fraud detection. These findings emphasize the importance of an effective internal control system and internal audit role in preventing fraud within organizations. This research contributes to understanding the relationship between internal audit, internal control, and fraud detection in the banking sector.
Dinamika Ekonomi Digital di Indonesia: Peluang dan Tantangan bagi Perekonomian Nasional Multazam, Muhammad; Nur Ilham, Rico
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1802

Abstract

The digital economy in Indonesia has developed rapidly and has become one of the main drivers of the country's economic growth. With a large market potential and increasing internet penetration, the digital economy sector offers various opportunities for business development, job creation, and enhancing global competitiveness. However, this sector also faces several challenges, such as digital infrastructure gaps, low digital literacy, and data security and privacy issues. To maximize the potential of the digital economy, Indonesia needs to accelerate infrastructure development, improve digital literacy across all segments of society, and strengthen regulations related to personal data protection. The government, private sector, and society must collaborate to create an inclusive, secure, and sustainable digital economy ecosystem. This article discusses the dynamics of the digital economy in Indonesia, opportunities to be seized, and the challenges that must be addressed to drive growth in this sector. With the right approach, the digital economy can become a key pillar for Indonesia’s future economy.
Pengaruh Perubahan Kebijakan Fiskal terhadap Perekonomian Indonesia: Perspektif Makroekonomi Darsana, I Made; Sudjana, I Made
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1803

Abstract

This study aims to analyze the impact of fiscal policy changes on Indonesia's economy from a macroeconomic perspective. Fiscal policy, which includes government expenditure and tax rates, significantly affects macroeconomic indicators such as economic growth (GDP), inflation, and unemployment. Using secondary data obtained from official sources such as Statistics Indonesia (BPS) and Bank Indonesia, the study applies regression analysis to examine the relationship between fiscal policy and Indonesia's economic performance. The findings show that expansionary fiscal policy can stimulate economic growth in the short term but poses risks of increasing inflation and national debt. Conversely, contractionary fiscal policy, although effective in controlling inflation and budget deficits, may slow down economic growth and increase unemployment if applied at the wrong time. Therefore, fiscal policy must be tailored to the prevailing economic conditions to achieve optimal results. This study contributes to understanding how fiscal policy impacts Indonesia's economy and emphasizes the importance of careful planning in implementing sustainable fiscal policies.
Analisis Pengaruh Tingkat Kepatuhan Wajib Pajak Restoran dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Pontianak Pasorong, Dominique Putri Maharani; Grania Mustika, Ira; P. Karpriana, Angga
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.1998

Abstract

This study aims to analyze the impact of restaurant and entertainment tax compliance on Regional Original Income (PAD) in Pontianak City. Restaurant and entertainment taxes are key sources of local revenue that support the regional economy. Using a quantitative approach and secondary data, this research examines whether compliance levels in both sectors influence tax revenue and, in turn, contribute to PAD. The regression analysis results indicate that restaurant tax compliance has a significant impact on PAD, while entertainment tax does not. This suggests the importance of optimizing restaurant tax collection to boost PAD. The study recommends local governments enhance oversight, administrative systems, and outreach to taxpayers to increase compliance and local tax revenue.
Analisis Pelanggaran Prinsip Dasar Etika Akuntan pada PT. Timah Tbk. Tahun 2024 Indah, Alika; Regina, Devanka; Aprillia , Mega; Raihanah, Syahla; Saridawati, Saridawati
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 2 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i2.2000

Abstract

The speed of information sharing in the digital era and technological advancements have transformed the way the accounting profession operates. In response to these developments, accountants are required to uphold high ethical standards to ensure the profession remains trusted by the public and stakeholders. This study aims to analyze violations of basic accounting ethics principles at PT. Timah Tbk., focusing on breaches of integrity, objectivity, competence, confidentiality, and professional behavior in financial reporting. Using a qualitative descriptive method, this research finds that PT. Timah Tbk. has manipulated financial statements, resulting in harm to stakeholders and diminishing public trust in the company. These ethical violations reflect dishonesty in financial reporting and breach the principle of objectivity, which requires accountants to act neutrally and impartially. The study also highlights the need for stricter enforcement of ethical codes within the accounting profession to maintain integrity and transparency in accounting practices.
Analisis Kinerja Keuangan PT Semen Indonesia (Persero) Tbk. Periode 2018-2022 Hasanah, Siti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2061

Abstract

The aim of this research is to determine the financial condition and financial performance at PT Semen Indonesia (Persero) Tbk. The 2018-2022 period is reviewed from the liquidity ratio, solvency ratio, activity ratio and profitability ratio. The method used is quantitative descriptive. The results of calculations using financial ratio analysis show that based on the liquidity ratio seen from the current ratio, quick ratio and cash ratio analysis, it is declared not good because it is below industry standards. Based on the solvency ratio seen from the debt to asset ratio analysis, it is declared not good because it is above industry standards. Judging from the analysis, the debt to equity ratio is declared good because it is above industry standards and the long term debt to equity ratio is declared bad because it is below industry standards. Then, based on the activity ratio seen from the analysis of inventory turnover, fixed asset turnover and total asset turnover, it was declared not good because the company was deemed unable to meet industry standards. Based on the profitability ratio seen from the analysis of net profit margin, return on investment, and return on equity, it is stated that it is not good because it is still below industry standards.
Analisis Dampak dan Strategi Toko Kelontong dalam Menghadapi Maraknya Toko Online: Studi Kasus Salah Satu Toko Gejlig, Kecamatan Kajen, Kabupaten Pekalongan Azizah, Lutfiyah; Reswari, Meike Ardhana; Khafidz Ma’shum, Muh.
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 6 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i6.2071

Abstract

As time goes by, technology is getting more advanced. Many stores provide delivery services or market places. One of them is a grocery store. A grocery store is a store that provides daily necessities. My purpose of researching is to find out whether technological developments have an impact on grocery store income. The research method we use is a descriptive qualitative research method with a case study approach and using primary data sources by conducting interviews and observations. The results of the study showed that technological developments did not affect grocery store income because grocery stores provide daily necessities so that they are very much needed in basic needs. The strategy used in maintaining a grocery store is to take an emotional approach. By being ethical, friendly, disciplined, honest, treating customers like kings, and especially allowing delays in payment. So that customers will be satisfied with our service. By maintaining good relationships with customers, the supply of goods in the store will be smooth, prices are more friendly, helping sellers when there are obstacles with suppliers, increasing reputation and trust.
Pengaruh Inklusi Keuangan, Sistem Informasi Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Kinerja UKM di Kota Bengkulu Rio Akbar, Muhammad; Coryanata, Isma
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2281

Abstract

This study aims to analyze the impact of three factors—financial inclusion, accounting information systems (AIS), and human resource competencies—on the performance of Small and Medium Enterprises (SMEs) in Bengkulu City. Using the Resource-Based View (RBV) theory, this research identifies how these factors contribute to improving SME performance. Financial inclusion provides easier access to financial services, supporting business growth, while the implementation of effective AIS enhances the accuracy of reporting and decision-making. Human resource competencies, including knowledge, skills, and motivation, also play a crucial role in the success of SMEs. The findings show that these three factors significantly and positively influence SME performance, reflected in increased sales, profitability, and market competitiveness. This study contributes to the RBV theory by demonstrating that these factors serve as valuable resources that support competitive advantage for SMEs.
Praktik Jual Beli Buah Manggis Borongan di Desa Cibeber dalam Perspektif Ekonomi Islam Ramadhan, Fauzi Mubarok
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 3 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i3.2292

Abstract

This study analyzes the practice of wholesale mangosteen trade (borongan) conducted by the community of Cibeber Village, Kiarapedes Subdistrict, Purwakarta Regency, and its perspective in Islamic Economics. The wholesale trade method employed in this village involves the transaction of goods whose quantities or qualities are not fully known at the time of sale, which in Islamic economics is recognized as involving uncertainty (gharar). This research uses a qualitative approach with case study and field research methods. Data were collected through observations, interviews, and literature reviews. The findings indicate that although the wholesale trade practice is still prevalent due to its convenience for farmers, it contains risks that conflict with Islamic economic principles, particularly related to the uncertainty concerning the goods and price determination. This study also identifies the reasons behind the community's preference for wholesale trading methods in mangosteen transactions and offers suggestions for improving the practice to align with Islamic principles.

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