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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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Pengaruh Struktur Modal dan Likuiditas dalam Meningkatkan Profitabilitas pada PT Unilever Indonesia Tbk. Tahun 2019-2023 Marbun, Patricia Yosephine Syahrani
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.v5i1.729

Abstract

This test was organized to see in case there is an impact of capital structure and liquidity on the profitability of PT Unilever Indonesia. To prove this influence, this test makes use of quantitative test methods to produce more accurate data. The data source obtained secondarily comes from the 2019-2023 periodical report of PT Unilever Indonesia Tbk. To prove the existing hypothesis, this research uses descriptive statistic tests, multiple linear regression analysis, t-test, f-test, and determinant coefficients. Partially, the result of this test shows that there is no valid impact of Debt Equity to Ratio (DER) as an indicator of capital structure and Current Assets as an indicator of liquidity on entity gain as scaled by Return on Equity (ROE). This is because the test results carried out are greater than the threshold or standard, namely 0.05
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021-2023 Ramadani, Mutiara Dwi
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.v5i1.730

Abstract

This study aims to determine the influence of the board of directors, audit committee, and company size on the financial performance of mining companies listed on the IDX for the 2021-2023 period. The method used is a quantitative approach with multiple linear regression analysis. The research population includes mining companies listed on the IDX with a purposive sampling technique. The result of the study shows that individually, the board of directors and the audit committee have no influence on the company’s financial performance. In contrast, company size has a negative influence on financial performance. Overall, the board of directors, audit committee, and the size of the company have no effect on the company’s financial performance.
Pengaruh Financial Distress, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Audit Delay Sitompul, Marthin okuli sitompul
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.v5i2.771

Abstract

This article aims to analyze the time it takes for audits in the advertising, printing, and media subsector to be completed in relation to financial distress, company size, and institutional policies. When documenting data collection, methodology is utilized. Tests for classical assumptions, regression, correlation, and determination are among the many analytical methods used, along with partial and simultaneous tests. Here are the findings from this investigation that audit delays were directly related to company size, financial distress, and other relevant factors. The ownership structure of institutions is changing. Results from the concurrent tests reveal that financial hardship, firm size, and institutional loyalty positively affect audit delay; however, these effects are not statistically significant. Partial test results indicate that there is a negative correlation between financial hardship and audit delay, but that this correlation is not statistically significant. Similarly, the correlation between firm size and audit delay is negative, but it is not statistically significant. On the flip side, audit delay is negatively correlated with institutional loyalty.  
Pengaruh Person-Job Fit Terhadap Turnover Intention dengan Work Engagement dan Kepuasan Kerja dalam Etika Bisnis Sebagai Variabel Intervening Studi Pada Karyawan Budget Hotel di Kota Medan Sitompul, Marthin okuli; Ikhsan, Arfan
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.v5i2.774

Abstract

One way to manage employees is for companies to implement person-job fit and maintain work engagement and job satisfaction within Business Ethics to ensure employee retention. This is expected to improve employee quality and productivity, leading to growth and prevent turnover intention. This study aims to determine the effect of person-job fit on turnover intention, with work engagement and Business Ethics as intervening variables among budget hotel employees in Medan. This study employed an explanatory research approach with a quantitative approach. The results showed that person-job fit significantly influenced turnover intention, work engagement, and Business Ethics. Work engagement significantly influenced turnover intention, Business Ethics significantly influenced turnover intention, person-job fit significantly influenced turnover intention, mediated by work engagement, and person-job fit significantly influenced turnover intention, mediated by job satisfaction.
Pengaruh Penerapan Etika Profesi Staf Perpustakaan Terhadap Kepuasan Mahasiswa Dalam Penggunaan Layanan Perpustakaan (Studi Empiris pada Mahasiswa Universitas Negeri Medan) Trianingsih, Hoza; Pramesti, Nindy 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.v5i1.795

Abstract

This study aims to analyze the impact of the implementation of professional ethics by library staff on student satisfaction in utilizing library services at Universitas Negeri Medan. Using a quantitative method with a survey approach, data were collected from 50 students who regularly use library services. The linear regression analysis results indicate that the implementation of professional ethics by library staff has a significant and positive effect on student satisfaction. The F-test yielded a significance value of 0.000, indicating that the regression model is statistically significant. Additionally, the T-test shows that the variable of professional ethics implementation by library staff significantly influences student satisfaction. These findings highlight the importance of implementing professional ethics to enhance the quality of library services and user satisfaction
Hukum dan Etika Bisnis pada Akuntansi, Ekonomi, Keuangan Perusahaan dan Investasi Dewi, Putri Purnama; Purba, Dea Natalia
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.v5i1.865

Abstract

This research discusses the role of law and business ethics in accounting, economics, corporate finance, and investment. In the modern business world, decision-making is not only based on economic and financial factors, but must also consider applicable legal regulations and ethical principles. Business law provides guidelines regarding contracts, consumer protection, and intellectual property rights, while business ethics emphasizes transparency, social responsibility, and fair business practices. Using a qualitative case study method in the manufacturing industry, this research finds that compliance with law and business ethics increases financial transparency, prevents unhealthy business practices, and supports company sustainability. Therefore, the integration of law and ethics in business management is a key factor in creating a competitive and sustainable business environment.
Interpretasi Konsep Laba dalam Laporan Keuangan terhadap Beban Pajak dan Keputusan Investasi pada Perusahaan Terdaftar di BEI Aprillia, Dinda Dwi
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.v5i2.982

Abstract

This study aims to analyze the impact of profit interpretation in financial statements on tax burden and investment decisions in companies listed on the Indonesia Stock Exchange (IDX). This research employs a descriptive qualitative approach using secondary data in the form of annual financial statements from three IDX-listed companies: PT Bank Central Asia Tbk (BBCA), PT Blue Bird Tbk (BIRD), and PT Hotel Sahid Jaya International Tbk (SHID) for the years 2023–2024. The key indicators analyzed include profit before tax, tax expense, net profit, earnings per share (EPS), dividends, and changes in equity. The results show that companies with positive profits, such as BBCA and BIRD, experienced a proportional increase in tax expenses and demonstrated significant equity growth, which influenced investor appeal. On the other hand, a company with losses like SHID was not subject to tax and experienced a decline in equity, making it less attractive to investors. The interpretation of profit in financial statements has a direct impact on tax obligations and investor perception. Therefore, transparency and accuracy in profit reporting are essential to support corporate sustainability and enhance market trust.
Analisis Pola Asosiasi Penggunaan Aplikasi Pemesanan Makanan Online Menggunakan Algoritma Fp-Growth Sari, Arina Nindya; Rizki, Dwita Amalia; Nugraha, Rakha Adhi
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.v5i3.1047

Abstract

This study aims to identify association patterns in the use of online food delivery applications by applying the FP-Growth algorithm. This research is important as it helps service providers understand consumer preferences and develop more effective promotional strategies. The method used is a quantitative data mining approach, analyzing 1,000 transactions using the FP-Growth algorithm implemented in Python. The results indicate that certain item combinations—such as main dishes and sweet beverages—are frequently ordered together, alongside a notable trend of multi-platform usage among consumers. The values of support, confidence, and lift reveal strong relationships between items. It is concluded that the FP-Growth algorithm is effective in identifying consumption patterns efficiently, and its findings can be utilized to develop menu recommendation systems or data-driven promotional strategies. Further research is recommended to incorporate time and location variables for more contextual analysis
Analisis Pola Tren Transaksi Mencurigakan Pada Aplikasi Dana Sebagai Indikator Fraud Digital Tahun 2020-2024 Tarigan, Ingga Floreancita
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.v5i2.1063

Abstract

This study aims to analyze suspicious transaction patterns on the DANA digital wallet application as early indicators of digital fraud. Using a descriptive quantitative approach based on secondary data, the research collects and reconstructs fraud cases from various credible sources, including academic journals, national online media reports, and official publications from the DANA platform. The analysis reveals that digital fraud patterns on DANA commonly involve social engineering, phishing, OTP misuse, fake accounts, and malware. Suspicious transaction characteristics include logins from unknown devices, unjustified refund requests, and abnormal transaction frequencies or amounts. These patterns indicate trends that can serve as early fraud indicators and contribute to the development of user behavior-based detection systems. This study emphasizes the importance of consumer data protection, digital literacy, and the enhancement of security systems based on analytical methods as preventive measures against increasingly sophisticated digital crimes.
Analisis Prestasi dari Sudut Pandang Manajemen pada PT. Wijaya Karya Bangunan Gedung Tbk Maharani, Yesy; Sari, Despita; Zakiah, Hafizahtul
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.v5i3.1086

Abstract

During the pandemic, almost all companies have difficulty in earning revenue and making profits, including PT Wijaya Karya Bangunan Gedung Tbk. The purpose of this study is to assess the financial performance of PT Wijaya Karya Bangunan Gedung Tbk using published financial report data from 2019 to 2022. The financial reports were accessed from the company's official website at https://www.wikagedung.co.id/. The data was then reviewed using a financial ratio formula based on management's perspective. The analysis shows that the pandemic has been a major burden on the company, especially in 2020 when PT Wijaya Karya suffered significant losses. However, when the pandemic began to end, the company's condition began to improve. However, the company still needs to continue to improve operational efficiency, control costs, and manage assets and receivables better so that the company's finances can be stable and sustainable in the future.

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