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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 Struktur Aktiva, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Struktur Modal Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2019 Panjaitan, Renta Ulima; 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.v4i1.687

Abstract

The purpose of this study is to determine the effect of asset structure, firm size, sales growth and institutional ownership on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019, which are 167 companies. The sampling method used in this research is the purposive sampling method, with a total sample of 38 companies. The research period is 2 years, 2018 to 2019, so the research data is 76 companies. The data analysis technique used in this study consisted of descriptive statistical analysis, classical assumption test, multiple linear regression and hypothesis testing. The results of this study empirical evidence that the asset structure and firm size have not affected capital structure, sales growth affects capital structure, while institutional ownership has no effect on capital structure
Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2017-2020 Surbakti, Santi Betseba Br; 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.v4i1.688

Abstract

The purpose of this study was to assess the achievement of the company's business operating performance and to determine the effect of capital structure, company size, liquidity and intellectual capital on profitability in manufacturing companies on the Indonesia Stock Exchange in 2017-2020. Sample selection using purposive sampling method. Based on the predetermined criteria, a sample of 36 companies was obtained, so that the data obtained were 144. The data analysis techniques used were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results showed that partially capital structure and intellectual capital had a significant effect on profitability, while firm size and liquidity had no significant effect on profitability. Simultaneously, capital structure, firm size, liquidity and intellectual capital have a significant effect on profitability.
Pengaruh Capital Expenditure, Corporate Hedging, Struktur Modal, dan Profitabilitas Terhadap Nilai Perusahaan Pada Masa Pandemi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Faradiba; 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.v4i1.689

Abstract

The aim of this research is to determine the magnitude of the influence of Capital Expenditure, Corporate Hedging, Capital Structure and Profitability on Company Value During the Pandemic (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2020-2021). This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The data collection technique in this research used a purposive sampling technique so that the total sample was 142 samples. The research results show that Capital Expenditure has no effect on company value. Corporate Hedging, Capital Structure and profitability influence company value
Pengaruh Likuiditas, Ukuran Perusahaan, dan Leverage Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2021 Lia, Anggi; 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.v4i1.690

Abstract

The aim of the research is to examine the influence of liquidity, company size and leverage on dividend policy in manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. The sampling method used was a purposive sampling method, so that 129 sample companies were obtained times 3 years of observation with 387 observations. Research data was obtained from audited financial reports or annual reports, sample data was taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics and Logistic Regression Analysis with the SPSS 23 test tool. The partial test results show that the liquidity variable has a significant effect on dividend policy. The variable company size in a partial test has a significant effect on dividend policy. The leverage variable in a partial test has a significant effect on dividend policy
Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perbankan Pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia) Febriyani, Teavionita Sagian; Supriyono, Edy; Sumarta, Nurmadi Harsa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.695

Abstract

This study was conducted to empirically test how corporate governance affects the financial performance of conventional banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Corporate governance variables include institutional ownership, independent committee members, managerial ownership, and frequency of audit committee meetings. As a proxy for bank financial performance, return on equity (ROE) is used. The sample was selected using purposive sampling technique by collecting data from the company's annual report, which resulted in 200 data observations. Panel data regression was used as the research analysis method. The study showed a positive effect of institutional ownership, frequency of audit committee meetings, and managerial ownership on the financial performance of conventional banks. However, a significant influence on the financial performance of conventional banks is not shown by the independent commissioner variable. While control variables such as firm size have a positive influence on the financial performance of conventional banks, the leverage ratio does not significantly affect financial performance. Firm age, on the other hand, shows a negative influence on the financial performance of conventional banks.
Analisis Kepatuhan Bendahara Pemerintah Dalam Aspek Perpajakan Pada Dinas Kesehatan Kabupaten Siak Assidiki, Shandy Luthfi; Aristi, Mentari Dwi; Agustiawan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.682

Abstract

The purpose of this study was to analyze the compliance of government treasurers in taxation aspects and to identify factors that influence the compliance of Siak Regency government treasurers in taxation aspects. The object of this study was the Siak Regency Health Office. The research informants were determined by the snowball sampling method consisting of the Head of the Health Office, the Treasurer of the Siak Regency Health Office and the Administration Staff. The results of the study stated that the Regional Treasurer already understood how to carry out taxation procedures following the regulations for implementing the self-assessment system. Factors that influence the compliance of the Regional Treasurer in taxation aspects are the lack of coordination with the Financial Operations Agency (BOK) at the Health Office, the difference in the Monthly Tax Returns which affects the Annual Tax Returns, as a result, the Health Office is late in submitting Tax Returns compared to other offices
The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
Diversifikasi Bisnis Astra International: Kunci Ketahanan di Tengah Fluktuasi Ekonomi Lubis, Syahrina Zahara
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.719

Abstract

The purpose of this study is to analyze the impact of business diversification on PT Astra International Tbk's bottom line during periods of economic volatility. Quantitative research methods are used to examine the relationship between business diversification, employee workflow, and resilience to global economic changes. Analysis results indicate that business diversification significantly affects a company's ability to withstand economic fluctuations. Diversification that is implemented successfully reduces financial risk and increases the operational stability of the business. However, when a moderating variable such as economic conditions and industry competition are considered, the impact of diversification on company performance becomes insignificant. This study provides an important contribution to understanding diversification strategies in emerging markets like Indonesia.
Analisis Penerapan Manajemen Strategi Pada PT. Bank BTPN Tbk Dalam Meningkatkan Loyalitas Nasabah Aprilia, Tiffany
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.720

Abstract

This study analyzes the implementation of strategic management at PT Bank BTPN Tbk in enhancing customer loyalty. The intense competition in the banking sector demands strong innovation and strategies to retain and attract customers. This study uses SWOT analysis to assess the bank's strengths and opportunities, focusing on digital transformation, especially through the Jenius platform. The data used comes from Bank BTPN’s annual reports over the last five years (2018-2023). The results indicate that digital innovation, operational efficiency improvement, and risk management are key factors in maintaining customer loyalty. Each implemented strategy, such as enhancing digital services during the pandemic, successfully increased customer loyalty significantly.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Tingkat Pengembalian Aset PT United Tractors TBK Lubis, Fitrah Maulidiyah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.722

Abstract

This research was conducted with the aim of measuring how internal factors such as Capital Structure, Firm Size, and Liquidity contribute to influencing the return on assets (ROA) of PT United Tractors Tbk. The research method used is a descriptive quantitative method. This study utilizes secondary data directly sourced from the annual financial statements of PT United Tractors Tbk, journals, and other literature relevant to the research topic. Data analysis was performed using SPSS software by measuring the financial ratios of the Debt to Equity Ratio, total assets, and Current Assets. The conclusion of this study states that capital structure, firm size, and liquidity do not contribute to influencing the return on assets of PT United Tractors Tbk

Page 14 of 20 | Total Record : 192

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