cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arfan Ikhsan
Contact Email
arfanikhsan@unimed.ac.id
Phone
+6281370062009
Journal Mail Official
jurnal.sintama@gmail.com
Editorial Address
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
Location
Kota medan,
Sumatera utara
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
 10   11   12   13   14 
Pengaruh Nasionalisme Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Michelle, Gavrilla; Kristanto, 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.v3i3.662

Abstract

Taxes are the largest source of revenue in the state budget, where awareness and compliance are needed from taxpayers in order to obtain maximum state revenue. But in fact, even though taxpayers are obedient in paying taxes, awareness within taxpayers themselves is still lacking. This research aims to test whether taxpayers awareness and 2 other factors, which are nationalism and tax knowledge, can influence taxpayers compliance. The method used in this research is a quantitative method. The sample in this research were employee class students at universities in DKI Jakarta. Research data will later be obtained through distributing questionnaires with the sampling technique used, is stratified random sampling. The results from this research showed that: (1) nationalism has a significant and positive effect on taxpayers compliance, (2) tax knowledge has a significant and positive effect on taxpayers compliance, (3) taxpayers awareness has an insignificant and positive effect on taxpayers compliance, (4) nationalism has an insignificant and positive effect on taxpayers awareness, (5) tax knowledge has a significant and positive effect on taxpayers awareness.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Financial Distress terhadap Auditor Switching Hindirwan, Yoni; Kristanto, Septian Bayu
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.v4i1.663

Abstract

The purpose of this research is to examine the influence of corporate social responsibility, company size and financial distress on auditor switching. This research is quantitative, and the data source obtained is secondary data. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange. The research sample consisted of 30 non-cyclical consumer companies using annual financial reports and having complete data according to the variables used during 2020-2022. The method used for data analysis uses logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.242, which means that corporate social responsibility, company size and financial distress can explain 24.2% of auditor switching and the rest is influenced by other variables outside this research. The test results show that: (1) corporate social responsibility has a positive and insignificant effect on auditor switching, (2) company size has a positive and significant effect on auditor switching, and (3) financial distress has a negative and insignificant effect on auditor switching.
Kualitas Audit: Kajian dari Perspektif Kompetensi, Independensi dan Etika Pada KAP Jojo Sunarjo dan Rekan Cabang Pekanbaru Kurniawan, Mohd. Ideal; Utami, Rachma
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.v4i2.665

Abstract

This study aims to determine the importance of the role of competence, independence, ethics on audit quality at KAP Jojo Sunarjo and Partners Pekanbaru Branch. The research method used is a quantitative method with a descriptive approach. The data used in collecting data is a questionnaire. The results show that competence, independence, and ethics play a role in improving audit quality at the Jojo Sunarjo and Partners Public Accounting Firm, Pekanbaru Branch. Competence is the most urgent thing to improve audit quality.
Determinan Turnover Intention Karyawan Pada UD. Cipta Angso Duo di Kota Jambi Niken, Niken Meisa Putri
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.v4i1.666

Abstract

This study aims to reveal the influence of job satisfaction, workload, job stress, and work environment on employees' turnover intention at UD. Cipta Angso Dua in Jambi City. This research uses a quantitative approach with primary data collected through a survey method using a questionnaire. The population in this study is all employees of UD. Cipta Angso Dua in Jambi City, totaling 35 people, with a saturated sampling technique. The data analysis method used is multiple linear regression with SPSS 25 software. The results show that job satisfaction and job stress have a significant negative effect on turnover intention, while workload and work environment have a significant positive effect on employees' turnover intention at UD. Cipta Angso Dua in Jambi City. These findings indicate that the company needs to increase job satisfaction and reduce workload and job stress to decrease employees' turnover intention. A more conducive work environment is also needed to create a comfortable and supportive work atmosphere. Theoretically, this study supports expectancy theory.
Pengaruh Pajak dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Medan Batubara, Ade Andriani; Rahayu, Fitri; Manik, Lastiara; Anggraini, Rika
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.v3i3.667

Abstract

Regional taxes and levies are mandatory contributions paid by the community to the government. Therefore, this study aims to see how regional taxes and levies affect the Regional Original Income (PAD) of Medan City. This type of research is quantitative research using the classical assumption test analysis method and multiple linear regression. The type of data used is secondary data obtained from the official DJPK website. The data used are regional taxes (X1), regional levies (X2), and Regional Original Income (Y) with the observation year 2018-2022. The results of the study show that regional taxes have a positive and significant effect on the Regional Original Income of Medan City with a Prob. value of 0.0149 <0.05. While regional levies have a positive but not significant effect on the Regional Original Income of Medan City
Analisis Pengaruh Pendapatan Daerah dan Belanja Daerah Terhadap Pertumbuhan Ekonomi di Kabupaten Tapanuli Selatan (2011-2022) Siregar, Ine Febrianti; Batubara, Rifka Fauziah; Hutapea, Ruth Septaria; Rahmawati, Sinta
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.v3i3.668

Abstract

The study aimed at evaluating the impact of regional income and regional expenditure on economic growth in South Tapanuli Regency over a 12 year period, namely from 2011 to 2022. The approach applied in this study uses multiple linear regression analysis techniques using time series data collected by Central Statistics Agency (BPS). This study shows that both regional income and regional expenditure simultaneously have a large impact on economic growth. In the T Test (Partial), the probability of regional income is 0.000 < 5% or 0.05, so H0 is not approved and Ha is approved. Likewise, the probability of regional spending is 0.0206 < 5% or 0.05, so it can indicate where H0 is approved and Ha is approved (which is at the 5% or 0.05 significance level). The F (Simultaneous) test produces a Prob (F-statistic) value of 0.0000003 < 5% or 0.05, so H0 is not approved and Ha is approved. These findings can be a basis for developing policies and strategies for sustainable and quality economic development in South Tapanuli Regency.
Apakah Belanja Pegawai, Belanja Barang dan Jasa, dan Belanja Modal berpengaruh Pada Pertumbuhan Ekonomi? Mawaddah, Nadiyah; Lubis, Putri Kemala; Fadli, Rizky; Adriansyah, Teguh; Ramadhan, Wahyu
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.v3i3.669

Abstract

Case Study: North Sumatra GRDP (2008-2022). Purpose of the study isto show the impact of labor costs, goods and services costs, and capital costs on the GDP growth rate of North Sumatra province in 2008-2022. The variables used in this study are gross domestic product (GDP) as the dependent variable and labor costs, expenditure on goods and services and capital expenditure as independent variables. The data used in this study are secondary data obtained from the official websites of DPJK and North Sumatra Bureau of Statistics (BPS). The analysis technique used in this study is a multiple regression analysis model processed with evews version 9. Based on the obtained evaluation results, personnel costs, goods, services and capital investments affect the gross national product of North Sumatra.
Pengimplementasian Kebijakan Desentralisasi dan Otonomi Daerah Terhadap Hubungan Keuangan Daerah Pusat dan Daerah Kartika, Anggi Aulia; Sitorus, Annisa Mardiah; Siagian, Putry Adelina; Panjaitan, Rohana
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.v3i3.670

Abstract

The effects of decentralization and regional autonomy on Indonesia's federal-regional financial ties are the subject of this brief study. Patterns of financial interactions in the implementation of regional autonomy, changes to statutory rules, and the history of central and regional financial legislation are all part of the issue. The development of efficient financial systems requires substantial work, but regional autonomy also affords regions the chance to boost their own financial performance. The structure of central-regional financial connections may be affected by decentralization and regionalautonomy policies; how prepared institutions are, available human resources, financial management systems, and budget submission procedures are all crucial factors to consider. Implementing decentralization and regional autonomy policies in Indonesia is expected to have a good influence on financial ties between the center and regions if these aspects are carefully considered.
Analisis Aspek Lingkungan dan Aspek Pemasaran Pada Usaha Quality Friend Chicken Annisa; Ester; Erina; Yunita
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.v3i3.671

Abstract

Quality Fried Chicken is a fast food restaurant that serves chicken products and other products related to chicken meat. The high growth of fast food restaurants in Indonesia will create competition among fast food restaurants in providing good products and services to consumers. Quality Fried Chicken must know aspects of its environment by maintaining cleanliness of good product and service quality if Quality Fried Chicken does not want its customers to move to other restaurants. To improve service quality, Quality Fried Chicken provides delivery service facilities to provide convenience to consumers who are reluctant to queue on location. The analysis technique used in this research is quantitative using interview and interview methods. This study also uses qualitative data analysis techniques, SWOT analysis techniques, and Potential Demand Projection Techniques (Trend Method).
Analisis Kelayakan Bisnis Usaha Rumah Makan Utami Wardoyo, Ainaya Aprilia; Siregar, Tianovia; Permas, Try Utami; Utami, Wita
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.v3i3.673

Abstract

A business feasibility study is needed to see a picture of whether a business is feasible or not to be run. This study aims to see whether the Utami Restaurant business is feasible or not. Every aspect to be considered feasible must have a certain value standard, but the assessment is not only carried out on one aspect only. Assessment to determine eligibility must be based on several aspects. The analytical method used in the business feasibility study covers market and marketing aspects, technical aspects, financial aspects and sensitivity analysis which is used to test the impact of rising costs on the feasibility of the business. The results of this study found that the Utami Restaurant business is feasible to run and has very good prospects.

Page 12 of 20 | Total Record : 192

 10   11   12   13   14 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025) Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei) Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024) Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024) Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024) Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023) Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023) Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023) Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022) Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022) Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022) Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021) More Issue