cover
Contact Name
Usman Jayadi
Contact Email
lafadzjaya@gmail.com
Phone
+6281238426727
Journal Mail Official
admin@publish.ojs-indonesia.com
Editorial Address
Jl. Melati VIII BTN Rembiga, Kec. Selaparang, Kota Mataram, NTB
Location
Kota mataram,
Nusa tenggara barat
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 Harga Internasional Batubara, Harga Internasional Minyak Bumi dan Gross Domestic Product Per Capita Terhadap Permintaan Ekspor Batubara Indonesia Ke Jepang Tahun 2000-2020 Wahyu Ida Nurcahyaningsih, Tri; Rahayu, SE, Astuti; Drs. Purwiyanta, M.Si, Drs. Purwiyanta, M.Si
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.457

Abstract

Indonesia's non-oil and gas exports are one of the sectors that contribute significantly to Indonesia's trade balance. This study aims to analyze the effect of international coal prices, international oil prices, and Japan's Gross Domestic Product Per Capita on demand for Indonesian coal exports to Japan in 2000-2020. This research is quantitative in nature, the type of data used is 21 year secondary time series data sourced from the World Bank, BP Statistical Review of World Energy, Ministry of Energy and Mineral Resources and other related sources. The analytical method of this research uses Error Correction Model (ECM) using Eviews 9 software. The results of this study indicate that in the short term coal prices and international oil prices have no effect on demand for Indonesian coal exports to Japan in 2000-2020, while GDP Per Capita Japan has a positive effect on the demand for Indonesian coal exports to Japan in 2000-2020. In the long term, coal prices have no effect on demand for Indonesian coal exports to Japan in 2000-2020, while international prices for petroleum and Japan's GDP Per Capita have a positive effect on demand for Indonesian coal exports to Japan in 2000-2020
Pengaruh Etika Profesi Akuntan Publik Dan Kompetensi Auditor Terhadap Kualitas Audit: Studi Kasus Pada KAP Suherman, SE., Ak., CA. CPA Di Bandar Lampung Yesi Anjas Wahyuni, Eka; Rizal, Syamsu
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.458

Abstract

As public accountants and auditors, they need to understand and follow the professional code of ethics related to professional responsibility, competence, and due care, confidentiality, professional attitude, and technical requirements in implementing their profession. The higher the quality standard and code of ethics, the higher the audit quality (Yusri, 2020). This finding was carried out at the Public Accounting Firm (KAP). Since KAP was launched in 2018, the challenges in research related to the implementation of quality control standards and ethics of the public accounting profession are relatively new. The purpose of this finding is to prove whether the professional ethics of public accountants and auditor competence have combined effection audit quality, as well as which variables are the most important in influencing audit quality. The total participants in this finding were 30 (thirty), with 1 (one) public accountant and 29 (twenty-nine) auditors working at KAP Suherman., SE., AK., CA. BPK in Bandar Lampung. Validity and reliability tests were used in the data instrument test, while descriptive and quantitative data analysis were used when analyzing the data. Based on these findings, the professional ethic of public accountants and the competence of auditors have a significant influence on audit quality.
Analisis Kinerja Industri Minyak Kelapa Sawit di Indonesia Menggunakan Paradigma Structure Conduct Performance : Studi Kasus Pada 10 Perusahaan Minyak Kelapa Sawit Kifli Rifki Mubarok, Mohammad; Susanto, Joko; Bhinadi, Ardito
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.474

Abstract

This study aims to analyze the performance of the palm oil industry in Indonesia, using the Structure Conduct Performance (SCP) paradigm. The data in this study uses secondary data namely the annual reports of 10 companies engaged in the palm oil industry in Indonesia from 2015 to 2020 which are published on the company’s website. The data is then processed using Microsoft Excel 2016 software to obtain data on Market Share, Concentration Ratio 4, Minimum Efficiency of Scale, Capital Labor Ratio, Internal Efficiency, and Price Cost Margin. The analysis method of this research uses panel data regression analysis. The results of this study indicate that Concentration Ratio 4 has a negative and significant effect on Price Cost Pargin, while Capital Labor Ratio and Internal Efficiency have a positive and significant impact on Price Cost Margin of thePalm Oil Industry in Indonesia in 2015 – 2020.
Pengaruh Brand Image Dan Gaya Hidup Hedonis Terhadap Keputusan Pembelian Iphone Di Kota Surabaya Fitria, Ariyana
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.480

Abstract

This research aims to discover and analysis the impact of brand image and hedonism lifestyle on iPhone buying decisions. The independent variables of this research are Hedonism lifestyle (X1) and Brand Image (X2), whereas the dependent variable of this research is Purchasing Decision (Y). The research samples were 100 people with the sampling technique used was non-probability sampling. Data processing was carried out using SPSS 18 for Windows computer software. The data analysis technique used in this research was done with Multiple Linear Regression. The research results indicated that Brand Image and Hedonism Lifestyle significantly affects iPhone purchasing decisions in Surabaya. With this research, it is hoped that people can be more observant in determining purchasing decisions, including how to make lifestyle and brand image a consideration in purchasing decisions.
Pengaruh Analisis Teknikal, Fundamental, Dan Bandarmologi Terhadap Keuntungan Investor Tahun 2021 Di Bursa Efek Indonesia Dimas Ainur Rochim, Mochamad; Nur Asiyah, Binti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.483

Abstract

In the current era of globalization, investment activities are something that almost everyone knows. The investment sector and the capital market in Indonesia have grown significantly, this is shown in the stock trading on the Indonesia Stock Exchange which always increases every year. However, in conditions in the field, there are still many people who invest without being equipped with knowledge. They simply follow others for fear of being left behind without doing their own analysis, which results in losses. Therefore, the researcher raised this topic as research material. This study aims to determine the effect of technical analysis, fundamental analysis, and bandarmological analysis on Investor Profits in 2021 on the Indonesia Stock Exchange. The sample in this study were students of FEBI State Islamic University Sayyid Ali Rahmatullah Tulungagung who already had investments in the capital market as many as 88 respondents. The data used are primary data from the results of questionnaires and hypothesis testing using multiple regression analysis. The results showed that partially technical analysis and fundamental analysis had an effect on investors' profits, while bandarmological analysis had no effect on investors' profits. Simultaneously all variables have an effect on Investor Profit.
Analisis Faktor-Faktor Penghambat UMKM Di Indonesia Dalam Melaksanakan Ekspor Selama Pandemi Covid-19 Fajrul Falaq, M.; Asmara, Kiky
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.484

Abstract

The Covid-19 pandemic is an outbreak of spreadingrowth. Exports virus that hit the country around the world.Indonesia is one of the countries in the world affected by the Covid-19 pandemic.With this Covid-19 Pandemic, causing slump in the economy of Indonesian people.MSMEs are one of the sectors affected by the Covid-19 Pandemic.MSMEs are an activity that is carried out by individuals to trade business activities referring to business activities in the field of productive economy.The MSME sector also has a huge export share opportunity in the economy of Indonesia's growth.Exports are an activity of selling foreign goods products by based on a payment system, quantity, quality and requirements in selling other goods products based on approval between the importers and exporters.In this research, the method used is to use a qualitative approach through the narrative analysis method.
Literatur Review: Peran Aplikasi SAAS Dalam Kegiatan Bisnis E-Commerce Hasyim Ratsanjani, M.; Fitria Risnandari, Isma; Widya Sulaiman, Thirsya; Meida Hersianty, Venny
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.491

Abstract

The existence of cloud computing will clearly cause changes in the way information technology systems work in a business. This is due to cloud computing through the concept of virtualization, standardization and other fundamental features that can reduce costs, simplify the management of information technology services and speed up service delivery. One of the cloud computing infrastructures, namely Software as a Service (SaaS), is currently the choice for many companies that are developing their business, especially in the E-Commerce business. As a typical form of cloud services, SaaS has been leading the adoption of cloud to enable E-Commerce by the industry. The development of a framework for modeling complex business systems as a SaaS model in the Cloud has proven to be very effective. Literature review is carried out based on issues, methodologies, and similarities. Of the 12 studies conducted, several methods are used with algorithms that are appropriate to the existing problems. Based on 12 studies, it was found that there are several factors that encourage the use of SaaS and cloud in general in business processes spread across several countries. In one of the studies, there is a method used to support SaaS-oriented business processes. Discussion: The application of the SaaS model to E-Commerce business processes provides an important and very profitable role in providing services to customers.
Implementasi Upah dan Pajak terhadap Peningkatan Pendapatan Perkapita di Indonesia Qarina, Qarina
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.553

Abstract

This study aims to analyze how wages and taxes can increase per capita income in Indonesia. By using path analysis techniques (path analysis), empirically this study found the result that wages have a positive and significant effect on GDP per capita both directly and indirectly through taxes.
Dampak Penerapan Masalah Audit Utama di Indonesia Ariadi, Deni; Jasmine, Jasmine; Oktavia, Veronica
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.v1i5.556

Abstract

Disclosure of the value of the main audit issues or also called Key Audit Matters (KAM) is determined from the quality of audit information. This study aims to provide an understanding of the main audit issues so as to obtain communicative value. The research was carried out with the publication of the Draft Auditing Standard Exposure (SA) regarding the adoption of ISA 701 containing on Communicating Main Audit Matters in the Independent Auditor's Report. This study examines whether ISA 701 issued by the International Auditing and Assurance Standards Board is able to influence the auditor's decision. Research also provides information related to what is the cause of the decrease in the communicative value of disclosing major audit issues. The results of the study indicate that there is support for the implementation of SA 701 which is planned in Indonesia because this is related to an increase in the communicative value of the auditor's report. The research will be useful in preparing for the implementation of SA 701 for auditors and report users in interpreting disclosures from KAM which will support the implementation of SA 701 in Indonesia.
Pengaruh Merger dan Akuisisi Terhadap Return Saham, Abnormal Return dan Trading Volume Activity pada Perusahaan Jasa Sub Sektor Telekomunikasi yang Terdaftar Di Bursa Efek Indonesia Arieska Mellynia, Mega; Agung Nugroho, Ari; Zukhri, Nizwan
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.v1i5.558

Abstract

Mergers and acquisitions are corporate actions carried out by companies which can affect the price of securities, such as shares, or bonds issued by that company. This study aims to analyze differences in stock returns, stock abnormal returns, and trading volume activity before and after mergers and acquisitions. The sample of this study amounted to 3 companies after applying purposive sampling technique. The approach in this research is through event study analysis with an observation period of five days before and five days after the merger and acquisition event. Data management in this study was carried out using the paired sample t test which aims to determine whether there is a difference in average between two groups of samples that are interconnected with the help of SPSS 26.The results of this study found that there was a market reaction as evidenced by the significant difference between stock returns, stock abnormal returns, and trading volume activity before and after the merger and acquisition event. The results of the paired sample t test show the stock return value with sig (0.000) <0.05, abnormal stock return with sig (0.001) <0.05 and trading volume activity with sig value. (0.008) <0.05.

Page 8 of 23 | Total Record : 230