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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 222 Documents
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Analisis Kinerja Keuangan dengan Metode Almant Z- Score pada PT.Terregra Asia Energy,Tbk Ashari, Nala Oktaviani; Oktariani, Refi; Banjarnahor, Denisa Natalia
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.v5i2.1105

Abstract

  This study aims to analyze the financial performance and predict the potential for bankruptcy at PT Terrega Asia Energy, Tbk using the Altman Z-Score model. This study uses a descriptive approach by utilizing secondary data in the form of PT Terrega Asia Energy, Tbk's financial statements for the 2020-2022 period, which can be accessed through the Indonesia Stock Exchange (IDX) website at https://www.idx.co.id/ and other official sources. The analysis is carried out by calculating and interpreting financial ratios including liquidity, profitability, leverage, and activity. The Z-Score model is used as a predictive tool for potential bankruptcy based on certain financial ratios. This analysis is expected to serve as a reference for management in identifying financial risks and formulating improvement strategies. Furthermore, the Z-Score is calculated based on the Altman formula to determine the company's financial health. The results of the analysis show that PT Terrega Asia Energy Tbk is in the "safe" zone with a Z-Score value above 2.6 and 2.99. This indicates that PT Terrega Asia Energy, Tbk has a healthy financial condition and is unlikely to experience bankruptcy in the short term.
Analisis Kinerja Keuangan Terhadap Harga Saham Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Nadia Irfan, Rezky; Hamzah, Hajrah; Nuraisyiah
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.v5i3.1165

Abstract

This study aims to determine the effect of Current Ratio, Earnings Per Share (EPS), and Debt to Equity Ratio (DER) on the stock prices of mining companies listed on the Indonesia Stock Exchange. Data were collected from coal mining companies listed on the Indonesia Stock Exchange over a five-year period. Data were analyzed using multiple linear regression analysis. The results show that CR, EPS, and DER have a significant influence on the stock prices of mining companies, both partially and simultaneously
Penerapan Good Governance Dalam Pengelolaan Dana Desa di Desa Tukamasea Kecamatan Bantimurung Kabupaten Maros Amelia Callista Putri Iskhas; Hariany Idris; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1177

Abstract

This study aims to analyze the implementation of good governance in the management of village funds in Tukamasea Village, Bantimurung District, Maros Regency. The research variable is the Implementation of Good Governance in Village Fund Management as (X1) by analyzing accountability, transparency, and participation in the management of village funds in Tukamasea Village based on the Regulation of the Minister of Home Affairs Number 20 of 2018. The subjects of this study were all village officials involved in the management of village funds. The data collection techniques used were interviews and documentation. The data analysis used Qualitative Descriptive Analysis. The results of this study indicate that Tukamasea Village has implemented the principles of Good Governance in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, especially on the principles of Transparency and Participation. However, Tukamasea Village has not implemented the principle of accountability 100%. This is because there is no documentary evidence that the village has reported to the Sub-district Head and the Regent of Maros.
Perancangan Aplikasi Pertokoan Berbasis Desktop Pada Toko AD Jaya Nailadea Maulana; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1204

Abstract

This study aims to design a desktop-based store information system for Toko AD Jaya, which operates in the wholesale distribution of snacks and beverages. Currently, the transaction recording process is carried out manually, which is prone to errors, slows data retrieval, and complicates report preparation. This research uses a mixed-methods approach with a qualitative-dominant design, including observation, needs analysis, and system design. Quantitative data were obtained through an initial usability assessment of the system design using the System Usability Scale (SUS) instrument. By focusing on the analysis and design stages of the System Development Life Cycle and the Waterfall model, the study produces a conceptual design and system blueprint for data and transaction management. This design is expected to serve as a foundation for further application development and improve the operational effectiveness of Toko AD Jaya. Furthermore, the findings provide an initial overview of system requirements, more structured workflows, and the potential for increased accuracy and speed in business processes through digitalization.
Perancangan Aplikasi Pertokoan Berbasis Desktop di Pets Shop Store Riza Qurrota Ayun riza; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1205

Abstract

The rapid development of information technology has provided many conveniences in various fields, including trade and services. Pets Shop Store is an MSME engaged in the sale of various types of pet food and pet supplies, located on Jalan Sumber Kedawung, Leces, Probolinggo Regency. Pets Shop Store still records sales, purchases, and inventory manually, which often causes recording errors, report delays, and difficulties in data retrieval. This study aims to design a desktop-based retail application to support transaction management and inventory control. The system development method used is the System Development Life Cycle (SDLC) Waterfall model, which includes analysis, design, implementation, testing, and maintenance stages. The application was developed using Microsoft Visual FoxPro 9.0. The results of this study indicate that the designed retail application is able to improve transaction efficiency, enhance data recording accuracy, and facilitate the preparation of sales, purchase, and financial reports.
Rancangan Aplikasi Sistem Informasi Administrasi SPP TK Ikhsan Kamil Berbasis Desktop Feni Kristanti; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1206

Abstract

This study aims to design a desktop-based tuition fee (SPP) administration information system for TK Ikhsan Kamil in Desa Tigasan, which still uses manual recording and is prone to errors, data loss, and delays in preparing financial reports. The development method used is the System Development Life Cycle (SDLC) with the Waterfall model, focusing on the stages of analysis, design, and testing without full implementation. This research also employs a mixed-method approach, combining qualitative methods through observation and interviews, and quantitative methods through the System Usability Scale (SUS) questionnaire to measure the usability level of the system design. The results of the study include business process analysis, use case design, activity diagrams, class diagrams, and interface designs covering student data management, teacher data management, tuition payment processing, payroll, and reporting. The designed system is expected to improve efficiency, accuracy, and transparency in administration management
Perancangan Sistem Informasi Keuangan Berbasis Web Pada Toko Sumber Hidayah Rizqi Hidayah; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1208

Abstract

This study aims to assist Toko Sumber Hidayah in managing transactions through a web-based information system. Previously, the store relied on manual bookkeeping, which often caused calculation errors, data loss, reporting delays, and difficulties for the owner in monitoring financial conditions in real time. This research uses the System Development Life Cycle (SDLC) method with a waterfall model approach. The stages include observation, needs analysis, system design using UML, implementation using PHP and CodeIgniter, testing with Blackbox Testing, and system deployment. Data collection was carried out through direct observation at Toko Sumber Hidayah, interviews with the store owner, and literature review. The results show that the developed system improves the accuracy of financial recording, simplifies inventory monitoring, accelerates the preparation of income statements, and assists in controlling customer receivables. Blackbox Testing results indicate that all features function as expected.
Perancangan Sistem Informasi Pelunasan Biaya Pendidikan Berbasis Web di TK Tunas Bangsa Imelda Sella Putri R Putri R; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1209

Abstract

This study aims to design a web-based Education Fee Payment Information System at Tunas Bangsa Kindergarten. Payment processes such as tuition fees, uniforms, activities, and stationery are still recorded manually, causing problems such as lost data, recording errors, and late reporting. A web-based information system is needed to simplify payment management and improve data accuracy. The study used a descriptive qualitative approach with observation, structured interviews, and documentation techniques. Data analysis used the Miles and Huberman model, while system development followed the waterfall model, starting from needs analysis to testing. The results showed that the designed system was able to accelerate the recording process, reduce input errors, and facilitate payment monitoring and the creation of integrated financial reports. The developed web-based information system successfully minimized errors, accelerated reporting, and increased the effectiveness of financial administration.
Perancangan Sistem Informasi Penjualan dan Pembelian Barang Berbasis Web Pada Mebel Balap Taufik fuadil hasan; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1210

Abstract

This study aims to design a web-based Sales and Purchase Information System at Mebel Balap Taufik to improve the effectiveness of transaction recording. Currently, the process of recording is still done manually using a note book, resulting in frequent recording errors, data duplication, late reports, and difficulties for business owners in monitoring cash flow in real-time. To overcome these problems, a web-based information system was developed using the PHP programming language, the CodeIgniter framework, and a MySQL database. The research method uses the SDLC Waterfall model approach, including observation, interviews, needs analysis, system design with UML, implementation, and testing using Blackbox Testing. Research data were collected through direct observation at Mebel Balap Taufik, interviews with business owners. The results of the study indicate that the designed system is able to automate the recording of sales transactions, purchases, stock management, and report preparation. The system helps owners minimize manual recording errors, speed up the reporting process, and improve operational efficiency. Testing using Blackbox Testing shows that all features run according to user needs.
Perancangan Sistem Informasi Akuntansi Kasir dan Laporan Keuangan Berbasis Web pada Warung Makan Muhammad Rizki; Kiky Zulkifli
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1211

Abstract

This study aims to design a web-based cashier accounting and financial reporting information system at the Nasi Goreng Ngejoss Food Stall, which still uses manual recording. This study uses the SDLC waterfall model with stages of analysis, design, implementation, testing, and maintenance. Data were obtained through observation, interviews, and literature review. The system was designed using UML and implemented with PHP, CodeIgniter, and MySQL. The results show that the system is capable of automatically processing sales transactions, generating sales receipts, managing menu data, and displaying daily, monthly, and profit and loss reports in real time. The system implementation has been proven to improve the operational efficiency of the stall, reduce recording errors, and make it easier for the owner to monitor financial conditions.    

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