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
 1   2   3   4   5 
Analisis Sistem Pengendalian Intern Kas Pada PT. Ira Widya Utama Medan Putri Kemala Dewi Lubis; Adinda Ulina Barus
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe the application of the internal cash control system and analyze the internal control system for cash receipts and disbursements applied to PT. Ira Widya Utama in Medan, is it in accordance with the elements of the control system according to COSO. PT. Ira Widya Utama is a company engaged in construction services and housing development. The problems that arise in this study, where there is still evidence of receipt and proof of cash disbursements have not been serially numbered printed and are still contained in the supporting document records of the company's cash receipts transactions that have not been affixed with the "Paid" stamp by the cash receipts department which is feared to be re-recorded by the parties. irresponsible and will provide communication errors to customers and cashiers after the payment for the transaction. This research approach uses descriptive method to analyze the company's internal cash control system. In terms of research on the effectiveness of the company, the authors carry out data collection techniques using the interview method. Based on the results of interviews using an assessment measured by the five elements of the internal control system, it can be concluded that the internal cash control implemented by PT. Ira Widya Utama in Medan is still not in accordance with the elements of the internal control system.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Yang Terdaftar Di Indeks LQ45 Bursa Efek Indonesia Periode 2016-2018 Triadi Viriya Cuaca; Saifhul Anuar Syahdan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine empirically about the influence of company’s size, profitability, leverage, likuidity, public shareholders and growth to the disclosure of corporate social responsibility of LQ 45 index companies listed in the Indonesia Stock Exchange in the periode of 2016-2018 simultaneously and partially. This study was a study with a quantitative approach and the data used were the secondary data. The number of population for this research is 45 companies and the number of sample is 21 companies with purposive sampling technique. The data analysis used was multiple linear regression. The results showed that simultaneous independent variables are company’s size, profitability, leverage, liquidity, public shareholders and growth has significant influence to corporate social responsibility disclosure. While partially, indicate that independent variables profitabillity, public shareholders, and growth has significant influence to dependent variable corporate social responsibility disclosure and independent variables company’s size, leverage, and liquidity has no significant influence to dependent variable corporate social responsibility disclosure.
Pengaruh Profitabilitas, Solvabilitas, Opini Audit Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Nurul Iftina Azalia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problem in this research is based on the announcement issued by the Indonesia Stock Exchange on April 11, 2018 regarding the Submission of Audited Financial Statements ending December 31, 2017 that there are 70 listed companies that have not submitted their financial statements and one of them comes from the mining sector. This study aims to analyze whether profitability, solvency, audit opinion and company size have an effect on audit delay in mining companies listed on the IDX in 2017-2019. By using purposive sampling method from 51 populations, there are 27 samples that are ready to be studied. So the total sample in this study is 81 (27 x 3). Furthermore, the data will be analyzed using descriptive statistical analysis methods and logistic regression analysis. The results of this study indicate that partially profitability, solvency, audit opinion and firm size have no significant effect on audit delay. while simultaneously profitability, solvency audit opinion and firm size have a significant effect on audit delay. Companies should increase awareness of the importance of submitting financial reports in a timely manner in order to avoid sanctions imposed by the Indonesia Stock Exchange
Pengaruh CEO Duality, Financial Distress, Audit Delay Dan Ukuran Perusahaan Terhadap Ketepatwaktuan (Timeliness) Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar Di BEI Periode 2017-2019) Fitri Yani
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Timeliness of financial reporting is an important thing that needs to be considered. Given the high interest of companies to go public in Indonesia, which indirectly affects the increase in companies that are subject to securities trading suspensions as sanctions for companies that are late in submitting their financial reports. This study aims to examine the effect of CEO duality, financial distress, audit delay and firm size on the timeliness of financial reporting of property & real estate sector companies listed on the Indonesia Stock Exchange. The population used is all property & real estate sector companies listed on the IDX in 2017-2019. The sample was determined using purposive sampling method in order to obtain a sample of 40 companies. Data analysis was carried out by logistic regression analysis using the SPSS 17 program. The results of the hypothesis test of this study indicate that the CEO duality variable and the audit delay variable affect the timeliness of financial reporting. Meanwhile, the financial distress variable and the firm size variable have no effect on the timeliness of financial reporting. The limitation of this research is that the sample in the study cannot explain the timeliness of financial reporting for all companies listed on the IDX because they only come from property & real estate sector companies. In addition, the difficulty of obtaining information related to the CEO duality variable clearly and the use of dummy measurements to measure the timeliness of financial reporting causes the data of this study to be less varied.
Pengaruh Akuntabilitas, Pengetahuan Audit Dan Gender Terhadap Kualitas Hasil Kerja Auditor Internal (Studi Empiris Pada Kantor Inspektorat Aceh) Aprilia Ulantika Sari; Surbakti Karo-Karo
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problem in this study shows that there are still auditors who make mistakes during auditing. The implementation of the quality of audit results carried out by auditors is still a public concern, because it is caused by existing findings and is not detected by the Inspectorate apparatus as internal auditors. This phenomenon indicates that the case of audit quality is still happening. This shows that the results of the audits conducted by the local government internal control apparatus have not produced good audit quality. For this reason, improvements are still needed from time to time to get good audit quality standards. This study aims to obtain empirical evidence that can be tested for hypotheses and to determine the effect of the variables of accountability, audit knowledge, and gender on the variables of the quality of the work of internal auditors. The population in this study were 52 auditors / internal auditors of the Aceh Inspectorate. The sample in this study were several auditors in the Aceh Inspectorate with certain criteria.The sampling technique in this study was purposive sampling, namely the selection of samples based on certain considerations by meeting the criteria set by the researcher. In this study, the data were tested and analyzed through validity test, reliability test, classical assumption test, normality test, multicollinearity test, coefficient of determination (R2) test, t statistic test and F statistic test. The results of this study indicate that the influence of accountability on the quality of the work of internal auditors shows insignificant results, with a significance level of 0.270. The effect of audit knowledge on the quality of the work of the internal auditors showed significant results, with a significance level of 0.021, and the effect of gender on the quality of the work of internal auditors showed insignificant results, with a significance level of 0.992. The conclusion of this study shows that accountability, audit knowledge, and gender simultaneously and significantly have no effect on the quality of the work of internal auditors.
Determinan Profit Distribution Management Pada Perbankan Syariah Di Indonesia Wahasusmiah, Rolia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Profit Distribution Management atas dana simpanan pada bank syariah di Indonesia. Populasi dalam penelitian ini adalah 13 Perbankan Syariah yang mempublikasikan laporan keuangan tahun 2017-2019. Metode pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel yang diperolah 9 perbankan syariah yaitu Bank Muamalat, Bank BCA syari'ah, BRI Syariah, BNI Syariah, Maybank Syari'ah, Bank Bukopin Syari'ah, Bank Aceh, Bank Syariah Mandiri dan Victoria Syari'ah. Hasil pengujian menunjukkan Capital Adequacy Rasio (CAR), proporsi dana pihak ketiga dan Beban Operasional Terhadap Pendapatan Operasional (BOPO) tidak berpengaruh signifikan terhadap Profit Distribution Management di bank syariah di Indonesia.
Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara Indika, Miki; Marliza, Yayuk; Marisa, Aulia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa secara parsial dan simultan berpengaruh terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara.Penelitian ini termasuk penelitian kuantitatif. operasional variabel penelitian ini adalahDana Desa (X1), Alokasi Dana Desa (X2) dan Belanja Desa (Y) Teknik analisa dengan regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkanDana Desa berpengaruh terhadap Belanja Desa, hal tersebut ditunjukkan dengan nilai thitung> ttabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Alokasi Dana Desa berpengaruh signifikah terhadap Belanja Desa. Hal tersebut dapat ditunjukkan pada nilai hasilnya menunjukkan bahwa nilai t hitung> t tabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Berdasarkan hasil regerasi secara simultan (uji F) menunjukkan bahwa Dana Desa (X1) dan Alokasi Dana Desa (X2) secara serentak atau bersama-sama berpengaruh terhadap Belanja Desa. Hasil perhitungan uji F diperoleh Fhitung> Ftabel yaitu 216,718 > 19,00 dengan nilai signifikan sebesar 0,005 < 0,05, sehingga dapat disimpulkan bahwa Ha ditetima (Hipotesis alternative diterima). Hasil uji koefisien determinasi (R2), dimana Nilai dari koefisien determinan Adjusted R Square (R2) pada penelitian ini adalah sebesar 0,991 atau 99,1%. Artinya kemampuan variabel independen yang terdiri dari Dana Desa dan Alokasi Dana Desa dapat menjelaskan variabel dependen Belanja Desa sebesar 99,1% sedangkan sisanya sebesar 0,9% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model regresi. The aim of this study is to see whether village budget and it’s allocation partially and simultaneously affect village expenditure in Rantau Kadam village government, Karang Dapo district North Musi Rawas regency. This is quantitative study through village budget (x1),village budget allocation (x2) and village expenditure (Y). Analyzing data technique of this study is double linear regression and SPSS program. The result of this study showed that village budget gave significant effect toward village expenditure with tcount> ttable namely 13,046 > 2,920 by significant value 0,006 < 0,05 by means Ho was rejected and Ha was accepted. Based on double linear regression(f-test) showed that village budget (X1) and it’s allocation (X2) simultaneously gave the significant effect to village expenditure as the result of F-test, it was obtained Fcount> Ftable namely 216,718>19,00 by significant value is 0,005 < 0,05, thus Ha was accepted and Ho was rejected. Cooficient determination test (R2) showed 0,991 or 99,1 percent which means independent variable consisted of village budget and it’s allocation influenced dependent variable (village expenditure) reached 99,1 percent,while 0,9 percent was influenced by other factors.
Pengaruh Karakteristik Komposisi Manajemen Puncak Terhadap Kinerja Keuangan Kendrila, Neldra; Azmi, Zul; Samsiah, Siti
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menguji pengaruh karakteristik komposisi manajemen puncak yang meliputi kewarganegaraan asing, jenis kelamin, usia, dan latar belakang pendidikan anggota dewan perusahaan terhadap kinerja keuangan.Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor Real Estate dan Infrastruktur yang Terdaftar di BEI Periode 2017-2020. Uji hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kebangsaan asing, gender, usia anggota dewan perusahaan tidak berpengaruh terhadap kinerja keuangan. Sedangkan latarbelakang pendidikan berpengaruh terhadap kinerja keuangan. This study aims to examine the effect of characteristics top management composition which includes foreign nationality, gender, age, and educational background of company board members on financial performance. The sample used in this study is the Real Estate and Infrastructure sector companies listed on the IDX for the 2017-2020 period. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that foreign nationality, gender, age of company board members have no effect on financial performance. Meanwhile, educational background affects financial performance
Tingkat Kesuksesan Sistem Informasi Manajemen Daerah (SIMDA) Dari Perspektif Pengguna Pada Masa Pandemi Choirunnisa, Ismah; Febriani, Dewi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada masa pandemi, pemerintah menetapkan sebagian pegawai pada lembaga pemerintah bekerja dari rumah (WFH). Penelitian ini bertujuan untuk menganalisis tingkat keberhasilan sistem informasi manajemen daerah (SIMDA) dari perspektif pengguna di masa pandemi. Penelitian ini menggunakan metode kuantitatif dengan teknik Partial Least Square (PLS). Model yang digunakan adalah model dari De Lone dan Mc Lean untuk pengembangan kuesioner. Hasil dari penelitian ini memberikan bukti bahwa semakin tinggi bagus kualitas informasi yang dihasilkan SIMDA maka akan semakin meningkatkan tingkat kegunaan SIMDA. Semakin bagus kualitas SIMDA dan kualitas informasi yang dihasilkan dapat meningkatkan tingkat kepuasan pengguna. Namun penelitian ini membuktikan tidak ada pengaruh yang signifikan antara tingkat kegunaan SIMDA dan tingkat kepuasan pengguna terhadap dampak individu pegawai. Disisi lain semakin tinggi dampak individu yang dirasakan pegawai terhadap SIMDA dapat meningkatkan dampak organisasi. Penelitian terbatas pada pegawai Kab. Aceh Singkil sehingga hasil yang diharapkan tidak dapat digeneralisir ke seluruh Indonesia. Namun dari hasil penelitian dapat disimpulkan SIMDA berjalan dengan baik walaupun di masa pandemi dan masih dapat meningkatkan kinerja organisasi secara keseluruhan dalam mempertahankan opini Wajar tanpa Pengecualian (WTP). Pada masa pandemi, pemerintah menetapkan sebagian pegawai pada lembaga pemerintah bekerja dari rumah (WFH). Penelitian ini bertujuan untuk menganalisis tingkat keberhasilan sistem informasi manajemen daerah (SIMDA) dari perspektif pengguna di masa pandemi. Penelitian ini menggunakan metode kuantitatif dengan teknik Partial Least Square (PLS). Model yang digunakan adalah model dari De Lone dan Mc Lean untuk pengembangan kuesioner. Hasil dari penelitian ini memberikan bukti bahwa semakin tinggi bagus kualitas informasi yang dihasilkan SIMDA maka akan semakin meningkatkan tingkat kegunaan SIMDA. Semakin bagus kualitas SIMDA dan kualitas informasi yang dihasilkan dapat meningkatkan tingkat kepuasan pengguna. Namun penelitian ini membuktikan tidak ada pengaruh yang signifikan antara tingkat kegunaan SIMDA dan tingkat kepuasan pengguna terhadap dampak individu pegawai. Disisi lain semakin tinggi dampak individu yang dirasakan pegawai terhadap SIMDA dapat meningkatkan dampak organisasi. Penelitian terbatas pada pegawai Kab. Aceh Singkil sehingga hasil yang diharapkan tidak dapat digeneralisir ke seluruh Indonesia. Namun dari hasil penelitian dapat disimpulkan SIMDA berjalan dengan baik walaupun di masa pandemi dan masih dapat meningkatkan kinerja organisasi secara keseluruhan dalam mempertahankan opini Wajar tanpa Pengecualian (WTP).
Apakah Struktur Modal, Profitabilitas Dan Biaya Operasional Mempengaruhi Posisi PPH Badan Terutang? Dongoran, Mika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, dan biaya operasional terhadap pajak penghasilan badan terhutang. Data diperoleh dari perusahaan yang terindeks LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Metode purposive sampling dilakukan untuk sampel yang memenuhi kriteria sehingga diperoleh 31 perusahaan. Analisis regresi linier berganda digunakan untuk menguji hipotesis. Hasilnya menunjukkan struktur modal dan profitabilitas berpengaruh terhadap pajak penghasilan badan terhutang perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sedangkan biaya operasional tidak berpengaruh terhadap pajak penghasilan badan terhutang. This study aims to examine the effect of capital structure, profitability, and operating costs on corporate income tax payable. The data were obtained from LQ45 indexed companies listed on the Indonesia Stock Exchange in 2016-2020. The purposive sampling method was used for samples that met the criteria so that 31 companies were obtained. Multiple linear regression analysis was used to test the hypothesis. The results show that capital structure and profitability have an effect on corporate income tax payable by LQ45 index companies listed on the Indonesia Stock Exchange in 2016-2020. While operating costs have no effect on the corporate income tax payable.

Page 2 of 20 | Total Record : 192

 1   2   3   4   5 

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