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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 Sekar Bumi Tbk dengan Pendekatan Rasio Likuiditas, Solvabilitas dan Profitabilitas Tarigan, Imelda Malona
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.v5i2.988

Abstract

This study aims to evaluate financial performance as a tool for assessing the health and sustainability of a company, particularly in the face of intense business competition. Data were obtained from the financial statements of PT Sekar Bumi Tbk for the period 2020–2024. This article uses a quantitative descriptive method. A financial performance analysis was conducted using a ratio approach. The results of the analysis show that the current ratio is in the range of 1.31x to 1.57x during 2020–2024, below the industry standard of 2x. The quick ratio was recorded at an average of 0.81x, and the highest cash ratio only reached 42% in 2023, still below the ideal limit of 50%. The debt-to-asset ratio reached 50%, and the highest debt-to-equity ratio was 98% in 2021, exceeding the industry thresholds of 35% and 90%, respectively. Profitability performance also showed a downward trend, with the highest NPM of only 2.8%, ROA of 4.2%, and ROE of 8% in 2022, all three far below the industry standard. In conclusion, PT Sekar Bumi Tbk needs to improve the efficiency of liquidity management and profitability to maintain financial resilience and competitiveness amidst industry pressures.  
Pengaruh Pengetahuan dan Sosialisasi Terhadap Efektivitas Mobile Banking di Kabupaten Kepulauan Meranti Diana, Riska
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.v5i2.699

Abstract

Growing customer trust in a product is not easy, especially products related to financial transactions such as mobile banking.There are several factors that influence both internally and originating from within the community such as the level of knowledge, as well as external influences, namely the stimulation provided by the company by means of socialization of the product by the bank. This study aims to determine the effect of Knowledge and Socialization on the effectiveness of mobile banking in Meranti Islands District. This research is a type of descriptive quantitative research. The research results show that the influence of knowledge and socialization on the effectiveness of mobile banking in Meranti Islands Regency is 70.8%. Partially there is a positive and significant effect of Knowledge on the effectiveness of mobile banking, and socialization partially has a positive and significant effect on the effectiveness of mobile banking, besides that based on the simultaneous test (test f) there is also the effect of knowledge and socialization on the effectiveness of mobile banking in Meranti Islands Regency.
Analisis Rasio Keuangan untuk Menilai Kinerja PT Siantar Top Tbk Periode 2020-2023 Bintang, Krista Dini Ofiana
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.v5i2.817

Abstract

This study aims to evaluate the financial performance of PT Siantar Top Tbk during the 2020-2022 period using financial ratio analysis. The object of this research is the company's financial statements, which include the income statement, balance sheet, and cash flow. Samples are taken from financial reports that have been officially published. Data was collected through the documentation method and analyzed descriptively and quantitatively by calculating liquidity, solvency, and profitability ratios. The results showed strengths and weaknesses in the company's financial performance, especially in the aspects of operational efficiency and leverage strategy. This study recommends more strategic financial management to support sustainable growth.
Akuntansi Forensik Sebagai Instrumen Antikorupsi dalam Pengelolaan Keuangan Daerah: Tinjauan Literatur Suka, Thea Erin Kristy Br Ginting
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.v5i2.1036

Abstract

This study is motivated by the high level of corruption in regional financial management, which leads to state financial losses and a decline in public trust in local governments. Forensic accounting emerges as an approach not only capable of detecting fraud but also of providing legally admissible evidence. The objective of this research is to analyze the role of forensic accounting as an anti-corruption instrument in regional government through a literature review. This study adopts a qualitative descriptive method using a literature review approach. Data were obtained from scientific journals, audit reports, policy documents, and official publications from supervisory institutions such as the Audit Board of Indonesia (BPK) and the Corruption Eradication Commission (KPK), all of which are relevant to forensic accounting and public financial management. The analysis involved a critical synthesis of empirical and theoretical findings from the reviewed literature. The study reveals that forensic accounting plays a significant role in identifying fraud patterns, supporting litigation with legal evidence, and strengthening internal control mechanisms in regional financial management. These findings are consistent with prior research showing that forensic approaches improve transparency and accountability in public sector financial governance
Pengaruh Transparansi dan Akuntabilitas Terhadap Loyalitas Muzakki pada Badan Amil Zakat Nasional Kabupaten Meranti Sari, Elis Wulan; Hasanah, Nur; Bustami, Zulfahmi
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.v5i2.1090

Abstract

This study investigated the impact of transparency and accountability on muzakki (zakat payer) loyalty at BAZNAS Kepulauan Meranti Regency, incorporating a Sharia economic perspective. Employing a quantitative descriptive approach, the research focused on a sample of 97 muzakki from a 2023 population of 3,053. Simple random sampling was utilized, with data gathered through observation, questionnaires, interviews, and documentation. Data analysis involved instrument testing, classical assumption testing, multiple linear regression, and hypothesis testing. The findings showed transparency no significant influence on loyalty. Conversely, accountability significantly impacted loyalty. From a Sharia economic standpoint, BAZNAS's transparency aligns with the characteristics of sidiq, amanah, and fathanah, although the tabligh aspect is not fully met. Accountability, however, aligns well with Sharia economics due to its emphasis on both human-God and human-human relationships, fostering muzakki loyalty.
Pengaruh Motivasi dan Disiplin Terhadap Kinerja Karyawan Putriana; Maharani, Audina
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.v5i2.1091

Abstract

Motivation and work discipline are important aspects in improving employee performance in the company. Optimal performance can be achieved if employees have high motivation and are able to carry out tasks with good discipline. This study aims to analyse the effect of work motivation (X1) and work discipline (X2) on employee performance (Y). The method used is quantitative descriptive with multiple linear regression analysis processed through SPSS version 25. The population in the study consists of 40 people using the saturated sampling technique. Partially, work motivation (X1) has a positive and significant effect on employee performance (Y), while work discipline (X2) does not have a significant effect on employee performance (Y). Simultaneously, work motivation (X1) and work discipline (X2) positively and significantly influence employee performance (Y). Work motivation and work discipline affect employee performance by 92.4% and the remaining 7.6% is influenced by other variables.
Pengaruh Knowledge Management Terhadap Kinerja Sumber Daya Manusia Dengan Artificial Intelligence Sebagai Variabel Moderasi di PT. Telekomunikasi Selular (Telkomsel) Wilayah Pekanbaru Ustha, Endrianto
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.v5i2.1094

Abstract

This study aims to determine the influence of Knowledge Management on human resource performance moderated by Artificial Intelligence at PT. Cellular Telecommunications (Telkomsel) Pekanbaru area. This research uses quantitative methods. The population in this study is all employees at GraPARI Telkomsel Pekanbaru area who deal directly with customers and master product knowledge. The sample used in this study was 41 GraPARI Telkomsel Pekanbaru employees. The research data was obtained from the results of filling out a questionnaire with a 5-point likert scale and analyzed using the SEM PLS analysis technique with the help of the SmartPLS program. The results of this study prove that Knowledge Management has a role in improving human resource performance, the better the level of Knowledge Management will make employee performance higher. Employees with work experience in their fields play an important role in Knowledge Management by transferring knowledge to other employees to improve employee performance. Artificial Intelligence moderates the role of Knowledge Management on human resource performance. Artificial Intelligence is able to automate some repetitive work so as to increase the efficiency of employee performance to focus more on handling more complex problems.
Dampak Penggunaan Quick Response Code Indonsesian Standart (QRIS) Sebagai Solusi Pembayaran Digital pada Kegiatan dan Manajemen Keuangan Mahasiswa Marisya Zahara; Tri Bunga Afani; Halimatus Sa'diyah; Salwa Juzika Fitri
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1095

Abstract

This study aims to analyze the impact of QRIS usage on students' transaction activities and financial management, particularly regarding ease of use, efficiency, and its influence on expenditure control and financial record-keeping. The study employs a descriptive quantitative approach with data collection techniques using an online questionnaire distributed via Google Forms. The sample consists of 45 students. Data was analyzed descriptively and presented in the form of percentages and graphs. The results of this study indicate that students are increasingly accustomed to making digital payments, in line with the fast-paced and digital lifestyle of the younger generation. However, this brings its own challenges, as students tend to be more consumptive and often make impulsive purchases when using QRIS compared to cash payments. This suggests that the effectiveness of QRIS in supporting financial management is highly dependent on individual discipline and financial literacy.
Literasi Generasi Z Mengenai Kejahatan Cybercrime di Media Sosial Nurul Azmi; Cindi Pricilia; Zaskia Dyayu Larasati; Auzora Vidya Nataha
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1096

Abstract

This study aims to measure the level of digital literacy among Generation Z towards cybercrimes on their social media, such as phishing, scamming, and account hacking. This research uses a quantitative method through an online questionnaire survey distributed to 50 individuals who belong to Generation Z in Pekanbaru. The data were processed by calculating the mean, median, percentage, and others, and analyzed with descriptive narratives. The results of this study show that the majority of the total respondents already understand and have an awareness of the importance of maintaining the security of personal information on social media. They have shown positive actions towards the use of personal information security, such as creating passwords that are not easy to guess, being careful in accepting friendships on social media, and knowledge of cybercrime terms. However, there is still a gap between attitudes and actions, such as some respondents saying that they are aware of cybercrime, but they still do things that make cybercrime risks occur, such as rarely updating account security settings.
Eksplorasi Kebiasaan Gen-Z dalam Menggunakan AI untuk Beraktivitas Sehari-Hari Rahmadani, Silvi; Rizky, Divia Zal; Aini, Nurul
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1097

Abstract

This study aims to determine Generation Z’s habits in using artificial intelligence (AI) technology in their daily lives. The background to this research is the increasing use of AI in various activities, particularly among the younger generation who are familiar with technology. This study used a descriptive quantitative approach with an online questionnaire survey method. The sample was drawn using an accidental sampling technique and successfully collected 107 respondents from Generation Z. The results show that the majority of respondents are familiar with and use AI regularly, whether for learning, finding assignment references, entertainment, or other purposes. ChatGPT was the most widely used platform, followed by Google Assistant, Canva, and Capcut. Most respondents found AI helpful, although some felt they were starting to become dependent. When searching for information, many respondents used AI and Google simultaneously, depending on their needs and topics. In conclusion, Generation Z is quite familiar with AI and utilizes it in various activities. However, the use of AI still requires a good understanding and a wise attitude for its use to have a positive impact.

Page 17 of 20 | Total Record : 192

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