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Arfan Ikhsan
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Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) d/a. Asosiasi Dosen Akuntansi Indonesia Jl. Williem Iskandar, Pasar V, Medan Estate, 20222, Medan, Sumatera Utara jurnal.sintama@gmail.com
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INDONESIA
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 28089197     DOI : https://doi.org/10.54951/
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 192 Documents
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Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Inayah, Nur Lailiyatul; Apriliasari, Ria Dini; Juwari, Armadia Eka Nurjannah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.638

Abstract

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.
Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo Muhdor, Ali; Prayogi, Yoga Adi; Purwanti, Wiwik
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.639

Abstract

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.
Dampak Penggunaan Instagram Terhadap Bisnis dan Sebaran Informasi Irsandi, M Ficky; Sulthon, Muhammad Zahran
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.642

Abstract

This study aims to analyze the impact of Instagram usage on business and information dissemination. Using a qualitative approach through a case study method, this study involved semi-structured interviews with 40 participants consisting of active Instagram users, business actors. The results of the study indicate that Instagram acts as an effective marketing tool, allowing businesses to increase brand visibility and reach a wider audience. Features such as Instagram Stories, IGTV, and Instagram Shopping have proven to be useful in attracting customer attention and facilitating transactions. In the context of information dissemination, Instagram allows for the rapid and wide distribution of news and educational content. User experiences vary, including social and creative benefits, but also raise concerns about potential addiction and privacy issues. This study provides valuable insights into the role of Instagram in business and information dissemination, and highlights the importance of wise use to maximize benefits and minimize risks.
Peran Sistem Informasi Manajemen Dalam Meningkatkan Efisiensi Rumah Sakit Lisa Maharani; Aisah, Siti
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.643

Abstract

The study aims to ascertain how the implementation of the Hospital Management Information System (SIMRS) affects the efficiency of health care. Accurate and quick information from management information systems significantly simplifies decision-making and problem-solving processes of the company. Information systems enable hospitals to continue to have good planning, control, and functional capabilities. The research uses a riview literature study approach that focuses on an approach using several selected sources using databases such as Google Scholar. The results of this research show that innovations in the development of information systems based on business process management, automation of service flows, cost reduction, improved hospital performance, aimed at human resource development, organizational development, and technology quality to enhance efficiency of hospital services can reduce the complexity of health care.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Skincare pada E-Commerce: Implementasi Sistem Informasi Manajemen Adinda, Zahra; Azira, Mita
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.644

Abstract

This study aims to analyze the effect of management information systems on E-Commerce purchasing decisions for skincare products. This study uses the literature review method to analyze related articles from various relevant literature sources. This article reviews the factors that influence skin care purchasing decisions on E-Commerce. In this context, factors such as product quality, price, brand reputation, user reviews, promotions, user experience, product availability, return policy, and user experience are potential variables influencing consumer purchasing behaviour. The results showed that management information systems significantly influence purchasing decisions for skincare products in E-Commerce. This research provides practical implications for beauty industry players and e-commerce to improve marketing strategies, product management, and customer service. By understanding the significant factors in purchasing decisions, e-commerce can optimize management information systems to meet consumer expectations and increase the market share of skincare products online
Analisis Prestasi dari Perspektif Manajemen: Studi pada PT.Estika Tata Tiara Tbk Purba, Dea Natalia; Simanjuntak, Putri Christina
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.645

Abstract

This research aims to analyze the company's achievements from a management perspective; the object of the research is PT. Estika Tata Tiara Tbk. This data can be accessed and obtained from https://ir.kibif.com/reports/ for 2020—2022. The method we use uses a descriptive approach; this data is analyzed by focusing on ratios, which are often used to analyze management perspectives. The results of this research show that PT. Estika Tata Tiara Tbk is less than optimal because it can be seen from its financial ratios, which are less stable, and the net sales position ratio has experienced a significant decline, so PT. Estika Tata Tiara Tbk has the potential to experience bankruptcy.
Analisis Penyusunan Laporan Keuangan Cabang UMKM X Berdasarkan SAK EMKM Purba, Dea Natalia; Simanjuntak, Putri Christina; Khoirunnisa, Salsabila; Putri, Popi Andika; Permata, Irma Dwi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.648

Abstract

This study aims to analyze the Financial Report of UMKM X Branch Based on SAK EMKM. Financial reports are the result of the accounting process used to communicate financial data and business activities to stakeholders. There are various types of financial reports depending on the intent and purpose. This financial report has its important concerning the company's financial condition in general. In practice, financial reports must be prepared based on the applicable SAK. Analysis of factors that influence the perception of UMKM entrepreneurs regarding the importance of financial reports based on SAK EMKM needs to be carried out. These factors include the level of education of SAK EMKM, use of information technology, length of service, sales, and provision of information, and the ability to socialize
Efektivitas Perencanaan dan Realisasi Program Penyediaan Air Minum dan Sanitasi Berbasis Masyarakat (Pamsimas) di Desa Kemang Indah, Kabupaten Kampar Khoirunnisa, Salsabila; Purba, Dea Natalia; Simanjuntak, Putri Christina; Putri, Annie Mustika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.651

Abstract

The study aims to evaluate the effectiveness of planning and implementation of PAMSIMAS programs in Kemang Indah Village, Kampar District. Qualitative data is collected through in-depth interviews with informants, participatory observations, and focus group discussions. The research results show that the PAMSIMAS program in Kemang Indah Village has realized and improved access to drinking water and sanitation. Most villagers now have access to safe drinking water and adequate sanitation. The PAMSIMAS program in Kemang Indah Village has effectively improved access to drinking water and sanitation.
Determinasi Profitabilitas pada Lembaga Keuangan Syariah: Sebuah Studi Literatur Salwa Nissa Zahra; Khansa, Jeslyn Faiza
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.657

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam faktor-faktor yang mempengaruhi profitabilitas di lembaga keuangan syariah melalui pendekatan studi literatur. Dengan melakukan analisis terhadap berbagai literatur yang relevan, penelitian ini diharapkan dapat memberikan pemahaman yang komprehensif mengenai dinamika yang mempengaruhi profitabilitas lembaga keuangan syariah. Hasil penelitian menunjukkan variable yang signifikan terhadap profitabilitas untuk jangka pendek adalah NPF, FDR, BOPO, DPK, dan pembiayaan mudharabah serta murabahah. Sedangkan untuk jangka panjang yaitu CAR, BOPO, DPK, dan BI Rate mempengaruhi profitabilitas, dengan pembiayaan mudharabah dan BOPO sebagai yang paling berpengaruh. Untuk ROA yang paling bersignifikan pada umumnya yaitu NPF dan CAR. BOPO negative terhadap ROA, sedangkan FDR pengaruhnya bervariasi dan kadang tidak signifikan. Untuk efisiensi memiliki dampak yang sangat besar terhadap profitabilitas, sedangkan pada regulasi terdapat perubahan suku bunga deposito yang dapat mempengaruhui ROA dan ROE.
Pengaruh Kesadaran Wajib Pajak, Pemahaman Wajib Pajak, Saksi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Di KPP Grogol Petamburan Jakarta Barat Yohanes, Erico; Kristianto, Septian Bayu
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.661

Abstract

The level of national economy and development is one of the most important things for a country, and Indonesia is no exception. Tax is the largest source of income in Indonesia that supports and sustains the development process. However, in fact there are still several compliance problems caused by various factors. This study aims to analyze whether the factors of taxpayer awareness and comprehension, as well as sanctions and service quality of e-filing implementation have an influence on individual taxpayer compliance. The method that researcher use in this research is quantitative method. The sample in this research are individual taxpayers registered at KPP Pratama Grogol Petamburan, West Jakarta. The sampling technique is convenience sampling technique. Meanwhile, the data collection technique that researcher use is a questionnaire. The results showed that: (1) taxpayer awareness has a positive and significant effect on taxpayer compliance, (2) taxpayer comprehension has a positive and significant effect on taxpayer compliance, (3) tax sanctions have a positive and significant effect on taxpayer compliance, while (4) service quality has no effect on taxpayer compliance.

Page 11 of 20 | Total Record : 192

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