Jurnal Sistem Informasi, Akuntansi dan Manajemen
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).
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192 Documents
<![CDATA[E-Wallet dalam Rutinitas: dari Gaya Hidup Praktis Hingga Risiko Digital ]]>
<![CDATA[Ernisa, Putri]]>;
<![CDATA[Pratiwi, Cindy Aulia]]>;
<![CDATA[Trinanda, Lia]]>;
<![CDATA[Putri Apandi, Khairnadila]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i3.1107
<![CDATA[This study aims to understand e-wallet usage patterns in everyday life and assess the benefits and risks perceived by users. The study subjects consisted of individuals of various ages and occupations who actively use e-wallets. Data collection was conducted through an online survey using Google Forms, with 61 respondents obtained through snowball sampling. Data analysis was conducted quantitatively and descriptively by calculating percentages to identify trends and usage patterns. The results show that the majority of users are women aged 18–23, with the DANA app being the most commonly used platform. The most popular features are cashback and QR scanning due to their convenience and practicality. Risks such as loss of funds are relatively low, although concerns remain regarding the security of personal data. Therefore, user education and protection need to be continuously improved.]]>
<![CDATA[Pengaruh Pembelajaran Mata Pelajaran Produk Kreatif dan Kewirausahaan Terhadap Minat Berwirausaha Siswa Akuntansi di SMK Negeri 1 Bantaeng ]]>
<![CDATA[Dewi, Sasmita]]>;
<![CDATA[Azis, Muhammad]]>;
<![CDATA[Nuraisyiah]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i3.1121
<![CDATA[This study aims to analyze the effect of learning creative products and entrepreneurship subjects on the entrepreneurial interest of class XI Accounting students at SMK Negeri 1 Bantaeng. The type of research used is descriptive research using a quantitative approach. Data were collected using a questionnaire. Data were analyzed using regression analysis. The results of this study indicate that learning creative products and entrepreneurship is in the very good category, with an average percentage of 82.3% and entrepreneurial interest is in the very good category, with an average percentage of 85.1%. The results of the analysis it shows that learning creative products and entrepreneurship has a positive effect on entrepreneurial interest.]]>
<![CDATA[Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Menggunakan Value for Money pada Dinas Perhubungan Kabupaten Bulukumba ]]>
<![CDATA[Tenri Awaru, Andi]]>;
<![CDATA[Sahade]]>;
<![CDATA[Samsinar]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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<![CDATA[This study aims to analyze the performance accountability of the Bulukumba Regency Transportation Agency government agency based on Value for Money analysis that focuses on three main elements: economics, efficiency, and effectiveness. The research variable is the Government Agency Performance Accountability Report (LAKIP) as the dependent variable (Y) which is measured by the Value for Money concept as the independent variable (X). The Government Agency Performance Accountability Report data focuses on the Bulukumba Regency Transportation Agency for 2021-2023. The results show that the Bulukumba Regency Transportation Agency Government Agency Performance Accountability Report (LAKIP) for 2021-2023 has not fully met the Value for Money concept. This is because the performance only meets the efficiency and effectiveness aspects, while the economic aspect is still considered less economical. The budget realization rate which is always above 90% indicates that the budget allocation is not fully efficient, so the principle of saving in the use of inputs has not been optimally achieved.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Delisting dari Bursa Efek Indonesia Tahun 2019-2023 ]]>
<![CDATA[Luti Junillah, Andi]]>;
<![CDATA[Anwar, Azwar]]>;
<![CDATA[Syachbrani, Warka]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i3.1123
<![CDATA[The purpose of this study is to analyze the effect of Current Ratio on delisting from the Indonesia Stock Exchange, (2) to analyze the effect of Debt to Asset Ratio on delisting from the Indonesia Stock Exchange, (3) to analyze the effect of Current Ratio and Debt to Asset Ratio on delisting from the Indonesia Stock Exchange. The sample of this study was six companies that experienced delisting. The data was analyzed using Logistic Regression Analysis. The results of this study indicate that, partially, the current ratio does not have a significant effect on delisting, and the debt to asset ratio does not have a significant effect on delisting. Based on the results of the determination coefficient test (Nagelkerke's R Square), the current ratio and debt to asset ratio have an effect on delisting. ]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2019-2022 ]]>
<![CDATA[Musari, Ila]]>;
<![CDATA[Azis, Muhammad]]>;
<![CDATA[Hasyim, Sitti Hajerah]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i3.1142
<![CDATA[This study aims to analyze the influence of Good Corporate Governance (Board of Commissioners and audit committee) on financial performance in mining companies listed on the IDX. The research variables are: (1) Financial Performance as the dependent variable (Y) measured by Return on Assets (ROA) at the end of each period, (2) Good Corporate Governance (X). By using the purposive sampling technique, 8 companies were obtained that met the criteria. The data were then analyzed using Linear Regression test. The results of the study show that there is a positive relationship between the variable Good Corporate Governance (Board of Commissioners) with Financial Performance, but there is no positive relationship between the variable Good Corporate Governance (Audit Committee) with Financial Performance.]]>
<![CDATA[Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Gender Terhadap Perilaku Keuangan pada Generation (Z) ]]>
<![CDATA[Yulana, Desilfa]]>;
<![CDATA[Suriyanti, Linda Hetri]]>;
<![CDATA[Agustiawan]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i3.1146
<![CDATA[This study aims to examine whether there is an influence of financial literacy, financial inclusion, and gender on financial behavior among Generation Z in the city of Pekanbaru. The data used in this study is primary data. This type of research is quantitative, with data collection methods using questionnaires, and the data obtained were processed using SPSS version 2.6. The population in this study encompasses workers and students of Generation Z in Pekanbaru City. The sample in this study consists of 81 respondents. Multiple regression analysis was used to test the hypothesis. The results of this study indicate that partially, financial literacy, financial inclusion, and gender have a significant effect on financial behavior among Generation Z in Pekanbaru.]]>
<![CDATA[Mendeteksi Arus Kas Operasi Overstated pada PT Weha Transportasi Indonesia ]]>
<![CDATA[Kusfebriana, Riszka Amalia]]>;
<![CDATA[Sutriani, Windi]]>;
<![CDATA[Pratama, Mhd Aprialdi]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i2.1081
<![CDATA[Operating cash flow inflation is often used by companies as a strategy to create a healthier financial image in the eyes of investors and other stakeholders. The purpose of this study is to detect and analyze the possibility of cash flow inflation at PT. Weha Transportation Indonesia. This research is descriptive qualitative. Data were collected from published financial statements from 2023-2024 from the company's official website at https://whitehorsegroup.co.id/. The data were then reviewed using a checklist of warning signs and analysis techniques for detecting overstated operating cash flows, namely by answering questions from the checklist of warning signs. The results of this study indicate that at PT. Weha Transportation Indonesia Tbk, only 1 out of 6 questions was detected, so it can be said that the company is still in a healthy state, no overstated operating cash flow or operating cash flow inflation was detected.]]>
<![CDATA[Faktor yang Mempengaruhi Business Sustainability Pada Rumah Sakit di Pekanbaru ]]>
<![CDATA[Lora Natalia Hutagaol]]>;
<![CDATA[Zul Azmi]]>;
<![CDATA[Mentari Dwi Aristi]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v4i1.640
<![CDATA[Objective. This research aims to examine the influence of human resource competency, total quality management and the use of information technology on the business sustainability of hospitals in Pekanbaru. Research Method. This research uses quantitative research. The sample in this study was all hospital administration, finance and accounting employees in Pekanbaru. The data collection technique used was a questionnaire. The data analysis technique used is the multiple linear regression analysis method. The research results show that the human resource competency variable has a calculated t value of 2.401 and a significant level of 0.019. The total quality management variable has a calculated t value of 2.316 and a significant level of 0.023. The information technology utilization variable has a calculated t value of 2.214 and a significance level of 0.001. Conclusion. Human resource competency variables influence business sustainability. The total quality management variable influences business sustainability. The variable use of information technology influences business sustainability.]]>
<![CDATA[The Influence of Religiosity, Taxpayer Environment and Gender Against Individual Taxpayer Compliance ]]>
<![CDATA[Adisty, Putri]]>;
<![CDATA[Syahdan, Saifhul Anuar]]>;
<![CDATA[Ruwanti, Gemi]]>;
<![CDATA[Boedi, Soelistijono]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i2.717
<![CDATA[This study aims to obtain empirical evidence of the influence of religiosity, environment and gender on taxpayer compliance, as well as test whether there are differences in gender on taxpayer compliance. The population of this study is MAN Teachers in Banjarmasin City. The sampling technique uses saturated sampling. The number of samples obtained was 66 respondents. The data analysis technique used is multiple linear regression. The results showed that religiosity had a positive effect on taxpayer compliance, while environment and gender did not affect taxpayer compliance. The results of this study also prove that there is no difference between the compliance of male and female taxpayers]]>
<![CDATA[Pengaruh Rasio Keuangan terhadap Kinerja Keuangan PT. Kedawung Setia Industrial Tbk ]]>
<![CDATA[Widya Ayu Utami]]>
<![CDATA[ Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/sintama.v5i1.724
<![CDATA[This study aims to examine the effect of financial ratios on the financial performance of PT Kedawung Setia Industrial Tbk during the period 2019 to 2023. The financial ratios analyzed include the Current Ratio, Liabilities to Assets (DAR), and Liabilities to Equity (DER), while financial performance is measured using Return on Assets (ROA). The research method used is quantitative descriptive using secondary data in the form of PT KDSI's annual financial reports. The data were analyzed using multiple linear regression with the aim of determining the effect of these ratios on ROA. The research results illustrate that the Current Ratio, DAR, and DER do not have a significant effect on ROA. The Current Ratio has a positive effect on the company's liquidity but does not have a significant impact on profitability. DAR shows a negative effect on ROA but is not significant, while DER has a positive effect but is not significant on the company's profitability. Simultaneously, the three financial ratios also do not have a significant effect on financial performance as measured by ROA.]]>
