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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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Analisis Kinerja Keuangan pada PT HM Sampoerna Tbk dengan Pendekatan Rasio Likuiditas dan Profitabilitas Lubis, Jey Bremana Ramadan; Ikhsan, Arfan
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.v5i1.732

Abstract

This research aims to analyze the financial performance of PT HM Sampoerna Tbk for the 2019–2023 period using profitability and liquidity ratios. The study evaluates the company's ability to meet its financial obligations and generate financial outcomes. The method used includes ratio analysis, such as the current ratio, quick ratio, cash ratio, net profit margin (NPM), return on equity (ROE), and return on assets (ROA) which are compared with industry standards. The research results show 172% in 2023, below the industry standard of 200%. The quick ratio and cash ratio have also decreased drastically, with a cash ratio of only 12% in 2023, far below the standard of 50%. On the profitability side, NPM, ROA, and ROE have also decreased, with NPM of 7% and ROA of 15% in 2023, both below industry standards. In conclusion, PT HM Sampoerna Tbk needs to improve its liquidity and profitability to maintain competitiveness in the industry  
Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis Diah Tri Utami Putri
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.v5i1.736

Abstract

Information about management accounting systems (MAS) is needed for high-quality decision-making in business. Therefore, MAS must be developed and organized properly. This study aims to analyze the role of management accounting in corporate strategic decision-making. The research methodology used is a Literature Case Study (library research) is a data collection technique that involves researching books, literature, records, and various reports related to the problems faced. This study concludes that the management accounting system is the organization's main source of information needed in managerial decision-making. Strategic management accounting is no longer just a provider of information, instead, they can participate as an integral member of the strategic decision-making team.
Pengaruh Kemiskinan dan Pengangguran Terhadap Pertumbuhan Ekonomi di Sumatera Utara Alda Eliya Nasution
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.v5i1.737

Abstract

Poverty and unemployment are major challenges for economic development in developing countries, including Indonesia. This study aims to analyze the impact of unemployment and poverty rates on economic growth in North Sumatra Province. Through secondary data analysis from the Central Statistics Agency (BPS), the results of the study indicate a significant negative relationship between unemployment and poverty on economic growth, which is reflected in the decline in the province's Gross Domestic Product (GDP).
Analisis Pengaruh Debt to Equity Ratio (DER) Current Ratio (CR) dan Return on Asset (ROA) Terhadap Harga Saham PT Ultrajaya Milk Industry & Trading Company Tbk Periode 2019-2023 Rahel, Rahel Purba
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

Abstract

The purpose of this study was to analyze the effect of debt-equity ratio (DER), current ratio (CR), and return on assets (ROA) on the share price of PT Ultrajaya Milk Industry & Trading Company Tbk during 2019-2023. This research method is quantitative using secondary data obtained from the company's financial statements. The results of this study indicate that DER, CR, and ROA partially have an insignificant effect on the company's stock price. The coefficient of determination (R²) value of 38.8% indicates that the variation in stock prices is only partially explained by the DER, CR, and ROA variables, and the remaining 61.2% is influenced by other factors outside the research model. The study concludes that although financial ratios such as DER, CR, and ROA are important, other factors such as market conditions and economic sentiment may have a greater impact on the movement of a company's stock price.
Dampak Kenaikan Angka Inflasi dan Faktor Produk Domestik Regional Bruto (PDRB) Terhadap Masalah Pengangguran di Sumatera Utara dalam Jangka Waktu 2010-2020 SINAGA, HARI JAYA
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.v5i1.741

Abstract

This study aims to determine the level and size of unemployment in North Sumatra, which is affected by inflation and GRDP (Gross Regional Domestic Product) simultaneously and partially during 2010-2020.In quantitative research methods, 330 observations are used to measure multiple linear regression, and the results for the regression equation: Y = 5.81 + 0.10 X1 - 0.08 X2. In the t-test, the result of t-Count > t-Table (8.670182 > 1.649949) shows that inflation has a positive and significant effect and significance on the unemployment rate, and the result of -t Count < -t Table (-4.233704 < -1.649949) shows that GRDP has a negative value and significant effect on the unemployment rate. It also shows that inflation and GERD can influence the occurrence of inflation. The R2 quadratic test result of 0.454794 shows that inflation and GRDP contribute 45.47% to the unemployment rate. In contrast, the remaining 54.53% are brought about by additional variables that are not part of this research model
Macro Economics Perspective on Sustainability Development Goals (SDGs) Indexs in 5 ASEAN Country Alamsyahbana, Muhammad Isa; Chartady, Rachmad; Bahri, Syaiful; Antania, Livia
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.v5i1.856

Abstract

This study aims to explore the relationship between macroeconomic factors (GDP, inflation, dollar exchange rate) and the achievement of the Sustainable Development Goals (SDGs) in Indonesia, Singapore, Thailand, the Philippines, and Malaysia. This quantitative research uses secondary data in the form of panel data from the 2017-2022 period. The data collection technique was carried out through secondary data collection, while the data analysis used panel regression with EViews 12 software. The results show that the inflation rate has a significant effect on the achievement of the SDGs, while GDP and the dollar exchange rate do not have a significant relationship. These findings emphasize the importance of controlling inflation in supporting sustainable development and provide insights for policymakers to design more effective development strategies.  
Analisis Komparatif Saham PT Tempo Scan Pacific Tbk dan PT Unilever Indonesia Tbk Tahun 2021-2023 dengan Rasio Fundamental Febrianti Hasnah, Eicha; Nagita Syawalinda, Rara; Audina, Sandra
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.v5i1.860

Abstract

Tempo Scan Pacific (TSPC) and PT Unilever Indonesia Tbk (UNVR) in the 2021-2023 period, as well as comparing the financial performance of the two to provide a clear picture of investment prospects. The analysis results show that PT Tempo Scan Pacific has a more stable performance with a consistent increase in EPS and a relatively low DER, indicating a healthier financial position. In contrast, PT Unilever Indonesia experienced a continuous decline in EPS and had a high DER, indicating a large dependence on debt to finance operations. Even though Unilever's PER is higher, which indicates an expensive share valuation, declining financial performance and the issue of a boycott of Unilever open up opportunities for TSPC to gain market share. Based on the analysis results, PT Tempo Scan Pacific is more attractive as an investment choice because it has greater growth potential, especially in the Indonesian domestic market, with the prospect of faster profits in the short term.
Pengaruh ROA, DER, dan EPS Terhadap Return Saham (Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode 2018-2022) Ramadhini, Diva Carisa; Apriliasari , Ria Dini; Muhdor , Ali; Devi, Fitriyah Kusuma
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.v5i1.867

Abstract

In this increasingly modern era, many people invest in addition to getting profits, it can also maintain the value of money or wealth from inflation. The purpose of this study is to determine how ROA, DER, and EPS impact the stock returns of companies in the financial sector listed on the Indonesia Stock Exchange from 2018 to 2022. The population in this study were banking sub-sector financial sector companies listed on the IDX for the period 2018-2022, this sample was determined by purposive sampling technique, with predetermined criteria, so that 35 banking sub-sector financial sector companies were obtained that qualified as samples. The secondary data used in this study are historical data from the company's financial statements. Quantitative methods are used in this study. The results showed that the ROA and DER variables did not affect stock returns partially (t-test). While the EPS variable influences stock returns partially (t-test). Simultaneously (f test) the independent variables, namely, ROA, DER, and EPS have a joint influence on stock returns.
Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Mala, Yohanes Jeiwu; Masyhad; Inayah, Nur Lailiyatul; Devi, Fitriyah Kusuma; Al Hamzah, Muhammad Habibie
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.v5i1.870

Abstract

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.
Rancangan Sistem Informasi Pembayaran Angsuran Rumah oleh Customer Melalui Metode Transfer Nababan, Maria Del Cielo; Sumarna, Alfonsa Dian
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.758

Abstract

This study aims to provide an applied solution related to the problems faced by PT XO, namely the absence of standard information related to the operational procedures for house installment payments for the transfer method, resulting in frequent double payment inputs. The purpose of this study is to compile a house installment payment procedure, both in narrative and flowchart form, and follow good internal control principles. This study uses a qualitative descriptive research method. The results show that the completeness of the documents used in the design of the house installment payment is complete and follows good and correct internal control principles. The conclusion of the study is the design of an operational information system for house installment payments, especially for the transfer method

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