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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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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
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Analisis Kelayakan Usaha Tenun Ulos yang Ada di Balige Provinsi Sumatera Utara Sebayang, Andreas Raja Tengah; Simamora, Natalya K E; Sinuhaji, Sri Marsela Br; Sianipar, Yohana Meilina
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.v3i3.674

Abstract

This research is aimed at analyzing the feasibility of the Ulos Weaving business in Balige. This research is descriptive qualitative. Data was obtained through field studies. The results show that the analysis of legal aspects shows that this business requires supervision of the completeness of documents and the validity of documents related to legality. (b). Analysis of market and marketing aspects shows that this ulos woven product is a production product that has its advantages that are needed by the community, especially the Toba community, and has high aesthetic value and a selling price that is not too high (c). Analysis of management and organizational aspects shows that this business has carried out organizational planning and management as well as human resources, but it is still not effective and optimal. (d). Analysis of financial aspects shows that this business still carries out financial recording and reporting as small and medium businesses do in general. For this reason, more precise reporting is needed, especially under business feasibility studies so that it can be taken into consideration in decision-making both by the business owner and also by other parties.
Smart-UMKM : Aplikasi Penyedia Business Model Canvas dan Pelatihan Sebagai Wadah dalam Pengembangan UMKM di Indonesia Erwandi, Joshua Theo; Sidauruk, Selna A.; N, Septiana G.A.; Usli, Vera A.
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.v3i3.675

Abstract

Factors that make it difficult for MSMEs to develop are due to lack of mastery of technology, not making a business plan, lack of marketing and several other factors. Therefore, the author offers an idea, namely Smart-UMKM, where Smart-UMKM provides a business model canvas or business model framework that prospective MSMEs want to create. Not only that, from this framework prospective MSME players will be helped to develop their businesses through Smart-UMKM by providing the required skills training. The Smart-UMKM application with BMC is very appropriate to use so that the MSME sector can develop its business and be able to compete in the market, is effective for start-up businesses, is suitable for online businesses, the value of consumer placement and costs tend to be low because in BMC there are nine (9) elements as the key to running an optimal business
Penatausahaan Barang Milik Daerah (BMD): Kajian pada Badan Pendapatan Daerah, Kantor Dinas Olahraga Dan Pemuda Azzahra, Fatimah; Daulay, Nur Asri Elita; Putranta, Jeremi; Allim, Syamsul
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.v3i3.676

Abstract

Among the case studies of the main issues of collective property management are the misappropriation of property by others according to established procedures, irregular record-keeping, inadequate resources, and the inclusion of unclear ownership. The study identified factors that hamper asset management remained the solution. The study USES qualitative methods with a case-study approach. The type of data used by the authors in this study is the data of literature studies. The data for writing this library review is obtained by locating a paper collected using the Google school database and the journal website and available paper that can be given on the problem: 1. Increasing surveillance 2. Increase human resources 3. Increasing community participation 4. Improving inter-office cooperation from case studies presented in the study, it seems that regional real estate management in the areas is still less than optimal. The main causes of problems for management of local assets are the lack of the capacity and integrity of human resources and the capacity of the management staff of a number of local assets, thus not well processed reporting and inventory of local assets. .
Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Tingkat Kemiskinan di Sumatera Utara Sinaga, Hana Ema Nuela; Izza, Salsabillah Nurul; Siahaan, Triana; Simangunsong, Yuni Sari
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.v3i3.677

Abstract

The chosen research approach involves the description method, utilizing secondary data (time series) gathered from the North Sumatra Central Statistics Agency. To gather information, a documentation and literature study is conducted, adopting a quantitative approach. The analysis employs a multiple linear regression model, executed through the eviews program, to assess the influence of General Allocation Funds, Special Allocation Funds, and Regional Original Income on poverty in North Sumatra. This implies that an increase in general allocation funds is associated with a substantial decrease in the poverty level. On the other hand, Special Allocation Funds demonstrate a positive but insignificant effect on poverty. In essence, an augmentation in special location funds is linked to an increase in the poverty level, albeit not to a significant extent.It is crucial to emphasize that the positive influence of Original Regional Income on poverty underscores a potential challenge in economic development efforts. While an increase in local income may be anticipated, the simultaneous rise in poverty levels necessitates a closer examination of the dynamics at play.
Pengelolaan Dana Alokasi Umum (DAU), Alokasi Khusus (DAK), dan Dana Bagi Hasil Pajak (DBHP) di Provinsi Sumatra Utara Malau, Pastriono Leonarda; Manik, Dwi Verasuna; Tobing, Winda Sartika Lumban; Pulungan, Walda Ronia
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.v3i3.678

Abstract

The purpose of this study is to analyze the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing on Poverty in North Sumatra Province. The analysis used in this study is panel data analysis, with panel data of 33 districts/cities in 2014-2020 obtained from BPS North Sumatra. The results obtained from this research are: General Allocation Fund has a negative effect on Poverty in North Sumatra Province; Special Allocation Fund has a negative effect on Poverty in North Sumatra Province; Tax Revenue Sharing has a positive effect on Poverty in North Sumatra Province. General Allocation Fund, Special Allocation Fund, and Tax Revenue Sharing have a significant effect on GRDPHB of North Sumatra Province with a determination coefficient of 99.54 percent. The dominant variable influencing Poverty in North Sumatra Province is the General Allocation Fund.
Evaluasi Kelayakan Usaha Teras Café di Kota Medan Pelawi, Melati; Sitorus, Winda A; Sari, Yeni Indah; Harahap, Yulia
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.v4i1.679

Abstract

This study aims to analyze the feasibility of a terrace cafe business in Medan City. One of the businesses that is growing rapidly in Medan City is the culinary business with a high level of competition. In order to compete, entrepreneurs need different types of culinary businesses. One type of business that is quite promising is Teras Cafe. Teras Cafe is one form of business in the culinary field that serves various types of food. In this study, a business feasibility analysis was carried out, on market aspects, technical aspects, legal and environmental aspects, human resource aspects, and financial aspects. The results show that the terrace cafe business has positive prospects. The data shows that this business is feasible to be developed in Medan City.
Analisis Kelayakan Usaha Lemang di Kota Tebing Tinggi Tampubolon, Pentagon; Manik, Pretty Wati; Damanik, Rapika Kesatriani; Malau, Tresiawati
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.v4i1.680

Abstract

The purpose of this study is to analyze the availability of production inputs and feasibility studies of lemang businesses whether they are feasible to be developed in Tebing Tinggi City. The research method in determining the location of the study was purposive, namely Tebing Tinggi City. Population sampling used the census method, namely taking all samples in the research area, namely 17 lemang entrepreneurs. Sampling was carried out using Random Sampling and a sample of one lemang business in Tebing Tinggi City was obtained. Data collection methods consist of secondary data and primary data. The data analysis method used is the descriptive method, feasibility analysis and sensitivity analysis. The results of the study obtained from this study are, production inputs that are specifically for labor and capital are available in the research area, the results of the study show that R / C > 1, BEP production volume <from the production produced, BEP price <production price which means that the lemang business is feasible to be run, and the sensitivity of the lemang business is at 18-23%, namely when all production costs are increased by 18-23% the lemang business is still feasible to be developed
Determinant of Taxpayer Compliance Among SMEs During Covid-19 Pandemic Hidayatulah, Arif
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.v4i1.683

Abstract

This study aims to determine the effect of taxpayer knowledge, tax awareness, and tax incentives on MSME taxpayer compliance during the covid-19 pandemic in Kampar. This quantitative research uses data obtained through a questionnaire survey distributed to MSME taxpayers who are registered at KPP Pratama Bangkinang. A total of 100 samples were obtained and further processed. Data were analyzed using multiple regression to test the hypothesis. The results show that MSME taxpayer compliance in Bangkinang is strongly influenced by taxpayer knowledge, that tax knowledge is something that is known to humans about taxation, both taxpayers, tax benefits, tax rates, tax sanctions, and so on. Taxpayer awareness is formed by the dimensions of the taxpayer's perception, knowledge of the taxpayer, characteristics of the taxpayer, and tax counseling. Tax incentives are proven to affect taxpayer compliance
The Analysis of Financial Reporting in Ministries/State Institutions and Supervision of BUMN for Transparency & Accountability Nurwenda, Mirna; Junaedi, Dedi
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.v4i1.684

Abstract

This study aims to analyze financial reporting in ministerial institutions and BUMN supervision for transparency and accountability. The Ministry/Institution was established to serve the community, as a Public Service Agency (BLU), therefore it is non-profit oriented organization, while its subsidiary, namely BUMN, operates to seek profit. So there are different accounting standards in regulating both, namely governmental accounting standards and Financial Accounting Standards that regulate BUMN financial reporting. The research method used is descriptive and verificative. Descriptive research is conducted by accessing the website of each ministry/state institution and local government agency. Verification research by distributing questionnaires to officials of Bappenas and to BPKP auditors. The result is the financial reporting variable, transparency and accountability have not been fully fulfilled by the Government Institution according to applicable regulations. The BUMN supervision variable has been implemented well, the BPKP auditors have worked professionally. Our suggestion is to revise the explanation/attachment of the Regulation of the Minister of Finance and the Minister of Home Affairs regarding BLU financial reporting so that the contents are in sync with its attachments
Pengaruh Audit Tenure, Financial Distress dan Opini Going Concern Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Naibaho, Mega Amelia Lamtiar; Anggriyani; Hidayat, Taufik
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.v4i1.685

Abstract

This study aims to prove the effect of audit tenure, financial distress and going-concern opinion variables on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of causal research, which uses population data from 182 manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling method used was a purposive sampling method and obtained data that passed the test as many as 53 sample companies and 159 observations. The data used are secondary data in the form of annual reports and audited financial statements of each sample company published on the website www.idx.co.id. The data analysis technique used is descriptive statistics and logistic regression analysis with SPSS 25 software. The conclusion of this study is that audit tenure has a negative and significant effect on auditor switching, financial distress has a negative and insignificant effect on auditor switching, and going concern opinion has a positive and significant effect on auditor switching

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