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
 13   14   15   16   17 
Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Kinerja Keuangan Perbankan Swasta Nasional yang Terdaftar di BEI Periode 2014-2023 Amelia, Firly
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.v4i3.727

Abstract

When evaluating the financial success of a company, liquidity and solvency are crucial factors to consider. This research aims to analyze the influence of the Current Ratio and Debt to Assets Ratio on the Financial Performance of PT Bank Mestika Dharma Tbk., PT Bank Central Asia Tbk., and Bank Mega Tbk during the 2014-2023 period. The author utilize quantitative method using secondary data obtained from annual reports. The data analysis technique involves multiple linear regression, t-test, F-test, and coefficient of determination test using SPSSv22. The results from the t-test indicate that the Current Ratio does not have a significant effect on Financial Performance, and the Debt to Assets Ratio also does not have significantly affect Financial Performance. The F-test results show that both the Current Ratio and Debt to Assets Ratio do not have a significant effect on Financial Performance.
Analisis Dismilaritas Kinerja Keuangan Perbankan Konvensional dan Perbankan Syariah di Indonesia Hutajulu, Rina Noni
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.v4i3.728

Abstract

This research goals to analyze whether there are dissimilarity in financial performance between the two types of banking in Indonesia. The research method used in this research is descriptive qualitative with a quantitative approach, where the population in this research is conventional banking and sharia banking listed on the Indonesia Stock Exchange, while the samples in this research are the four largest conventional banks and the four largest sharia banks in Indonesia. In carrying out hypothesis testing, this research used descriptive statistical analysis and the T-test and Wilcoxon test. In this research, the results showed that there was no significant dissimilarity in the financial performance of the two banks for each financial ratio used.
Dampak Debt to Equity Ratio (DER), Current Ratio (CR), dan Return on Asset (ROA) terhadap Harga Saham pada PT Kalbe Farma Tbk Periode 2019-2023 Sinaga, Lusi Betricia
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.v4i3.733

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) on the stock price of PT Kalbe Farma Tbk during the period 2019-2023. The research data is sourced from the company's annual reports and analyzed using multiple linear regression to evaluate the relationship between financial ratios and stock prices. The results show that DER and CR have a significant negative effect on stock prices, while ROA does not have a significant effect. These findings provide insights for company management and investors to pay more attention to debt management and liquidity inmaking financial decisions.
Pengaruh dari Rasio Utang Terhadap Ekuitas (DER), Rasio Lancar (CR) dan Pengembalian Aset (ROA) Pada Harga Saham PT. Indofood Sukses Makmur Tbk Rentang Waktu 2009-2023 Manurung, Sarveli
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.v4i3.734

Abstract

This study aims to analyze the effect of DER, CR, and ROA on the stock price of PT Indofood Sukses Makmur Tbk in the period 2009-2023. The research method used is multiple linear regression with secondary data in the form of company financial statements. The results showed that DER and CR had a significant effect on stock prices, while ROA had no significant effect. DER has a negative influence, which indicates that an increase in debt relative to equity tends to reduce stock prices. CR also has a negative influence, indicating that an increase in liquidity does not always go hand in hand with an increase in stock price. Meanwhile, ROA does not contribute significantly to stock price movements. These results are important for investors to consider financial ratios in making investment decisions.
Pengaruh Rasio Utang Terhadap Ekuitas, Rasio Likuiditas Jangka Pendek, Rasio Laba atas Aset Serta Dampaknya Terhadap Nilai Saham PT Semen Indonesia (Persero) Tbk (2007-2023) Kezia, josephin
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.v4i3.735

Abstract

This study aims to evaluate the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) on the stock price movement of PT Semen Indonesia (Persero) Tbk during the period 2007-2023. The data used comes from the company's annual financial report and stock movements published by the Indonesia Stock Exchange (IDX). This study uses multiple linear regression analysis to test the relationship between these financial ratios and stock price movements. The results of the study show that although the DER ratio has decreased significantly, stock prices do not always move up, indicating that external factors such as industry and market conditions have a greater influence on stock movements. In addition, high CR indicates strong company liquidity but does not always reflect efficient use of assets. A consistently decreasing ROA also indicates a decrease in the company's efficiency in utilizing assets to generate profits, which affects investor perceptions
Penerapan Indeks Beneish Ratio Pada Identifikasi Kecurangan Laporan Finansial Pada Perusahaan Publik dalam Konteks COVID- 19 dan Sesudahnya Nduru, Yitro Carol; Lubis, Arfan Ikhsan
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.v4i3.752

Abstract

This study aims to investigate the potential impact of COVID-19 on financial fraud across different industries. The Ministry of Manpower's survey data, which indicated that 88% of businesses were impacted by the pandemic, served as the basis for this research. Quantitative approaches are employed in this study. This study's population consists of companies registered on the Indonesian Stock Exchange during 2020 and 2022, and 40 financial statement samples overall, drawn from 10 different companies. The Beneish M-Score test is employed. According to the study's findings, businesses are morally obligated to keep accurate financial records, and COVID-19 has no discernible impact on the amount of financial fraud.
Manajemen Strategi dan Kinerja Keuangan Untuk Mencapai Stabilitas PT Hanjaya Mandala Sampoerna Tbk Tahun 2021-2023 Zai, Rahmat Christ Notatema
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.v4i3.753

Abstract

This study aims to analyze the effect of strategic management and financial performance on the stability of PT Hanjaya Mandala Sampoerna Tbk (Sampoerna) in facing increasingly fierce competition in the cigarette industry in 2021-2023. Sampoerna's strategic management focuses on product innovation, diversification, and distribution optimization, while financial performance is evaluated through various financial ratios such as liquidity, solvency, and profitability. The research method used is the quantitative method. The data for this study were obtained from the company's annual financial statements and sustainability reports for the 2021-2023 period. The results of the analysis show that the diversification strategy of smoke-free products and technological innovations such as IQOS and HEETS, as well as solid financial management, contribute significantly to the stability of the company. Financial ratios show that Sampoerna is able to maintain good liquidity, solvency, and profitability despite facing various external challenges such as excise tax increases and regulatory changes.
Pengaruh Harga dan Kualitas Layanan terhadap Kepuasan Pengguna Gojek: Analisis Kuantitatif Di Kota Medan Sitompul, Philips Rikardo
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.v4i3.756

Abstract

This study aims to evaluate the impact of service quality and pricing on Gojek customer satisfaction in Medan. The study is quantitative, so a questionnaire is used. A quantitative approach was used for the survey, with one hundred active Gojek users participating. The study shows that customer satisfaction is related to price and service quality. Customers rated service quality as punctual, convenient, courteous drivers, and transparent pricing. Using these research findings, Gojek can create strategies to improve service quality and retain customers
Pengaruh Laba Akuntansi dan Arus Kas Terhadap Return Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Panjaitan, Jordan Elifantino
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.v4i3.759

Abstract

This research aims to investigate the influence of accounting profit and cash flow on the stock returns of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study utilizes historical data from several manufacturing firms to analyze the relationship between accounting profit, cash flow, and stock returns. The findings indicate that both accounting profit and cash flow have a positive and significant impact on stock returns. Performance parameters such as profit and cash flow are considered important by investors and creditors when assessing company performance and making investment decisions. This research also supports the notion that information regarding profit and cash flow can serve as good indicators for predicting future stock returns.
Pengaruh Rasio Likuiditas Current Ratio dan Quick Ratio Terhadap Kinerja Keuangan (ROA) pada PT. GarudaFood Putra Putri Jaya Tbk Panjaitan, Natasya Angel Elizabeth
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.725

Abstract

Knowing the effect of Liquidity ratios on PT's financial performance. GarudaFood Putra Putri Jaya Tbk is the aim of this research. Quantitative Descriptive was used as a method in this research. The sample for this research is the financial report of PT. GarudaFood is in the form of data obtained through the annual report on the GarudaFood website for five years (2019-2023). The hypothesis testing used is multiple linear regression, namely Simultaneous Test and Partial Test. The research results obtained partially show that the Liquidity Ratio (Current Ratio) does not have a significant effect on Financial Performance (ROA) and the Liquidity Ratio (Quick Ratio) does not have a significant effect on Financial Performance (ROA). Simultaneously, the Current Ratio and Quick Ratio influence Financial Performance (ROA). The total coefficient of determination (R. Square) of 0.550 states that the two variables influence ROA of 55%, while 45% is influenced by variables outside the research.

Page 15 of 20 | Total Record : 192

 13   14   15   16   17 

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