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 222 Documents
 19   20   21   22   23 
Perancangan Aplikasi Pemesanan Berbasis Web Pada Café “Bullax Saung” Jember Mike Wahyuningtyas
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.v6i1.1218

Abstract

This research was conducted to design a web-based ordering system at Bullax Saung Café as a solution to various problems that arise in the manual ordering process, such as recording errors, late order delivery, and difficulty in recapitulating transactions. The research used a Waterfall approach with stages of observation, interviews, literature studies, needs analysis, and system design. System modeling was carried out using Unified Modeling Language (UML) including use case diagrams, activity diagrams, and database design using Entity Relationship Diagrams (ERD). The interface design was made based on the User Centered Design approach for ease of use. The findings indicate that the manual system has a high error rate and an inefficient workflow, so the digital system is more capable of supporting café operations. The resulting system design can be a solution to the operational problems of Bullax Saung Café and is able to increase the effectiveness of the ordering process.
Pengaruh Investasi dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi di Provinsi Jambi Suherman; Rika Neldawaty; abd halim
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.v6i1.1255

Abstract

This study aims to examine the role of Investment in economic development, which must be considered by various government and private parties when allocating capital or regional spending. In this study, we use investment and labor data on economic growth in Jambi Province from 2014 to 2023. The results of this study indicate that, in the t-test, the significance value of Investment partially influences economic growth. While labor shows partial influence, it does not have a significant influence on economic growth, as indicated by the hypothesis test, with a p-value of 0.040. The results of the test show that the simultaneous investment variables (X1) and labor (X2) have a significant effect on the economic growth variable (Y). Investment (X1) and labor (X2) account for 96% of the effect on economic growth (Y).
Penerapan Aplikasi Keuangan Berbasis Android SIAPIK Pada Penyajian Laporan Keuangan Anugrah Markisa Windi Wardana; Mukhammad Idrus; 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.v6i1.1256

Abstract

The purpose of this study is to examine the presentation of Anugrah Markisa's financial statements using the SIAPIK application, an Android-based financial application. The research subjects were the owners of Anugrah Markisa's MSMEs, who aimed to observe Anugrah Markisa's financial transaction records for 30 days. Data collection methods included documentation, observation, and interviews. Qualitative descriptive techniques were used in data analysis. Data collection, data presentation, and conclusion drawing are components of the observation technique. The data used included MSME overviews and related documents. The results of the study indicate that Anugrah Markisa's MSMEs have been greatly assisted and supported in preparing automated and more accurate financial statements since they implemented the SIAPIK application. The outputs from Anugrah Markisa's financial reporting capabilities include income statements, balance sheets, and cash flow statements. Simple bookkeeping in accordance with SAK-EMKM is also part of Anugrah Markisa's MSME capabilities.
Evaluasi Akuntansi Murabahah Berdasarkan PSAK 102 Pada KSPPS BMT Yayasan Baitul Maal Anabanua Kab. Wajo Sri Fitriani; Azwar Anwar; 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.v6i1.1258

Abstract

This study aims to evaluate the implementation of murabahah accounting based on PSAK 102/402, which includes the following main aspects: Recognition and measurement, presentation, and disclosure. The subject of this study was KSPPS BMT Yayasan Baitul Maal Anabanua, Wajo Regency, while the focus of the study was murabahah financing and financial statements. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The technique in this study began with observing data collection including a general description of the company and related documents, presenting data, and drawing conclusions. The results showed that the implementation of murabahah accounting at BMT Yayasan Baitul Maal Anabanua, Wajo Regency was in accordance with PSAK 102/402 in the aspects of measurement and presentation. However, in the recognition aspect, it was not fully in accordance because there was no evidence of delivery of goods as a condition for recognizing murabahah receivables.
Analisis Efektivitas Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produsi Pada Toko Bahagia Aluminium di Maros Zhalsabila Islamyah Mirza; Azwar Anwar; 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.v6i1.1264

Abstract

This study aims to analyse the effectiveness of the Activity-Based Costing (ABC) method in determining the cost of goods manufactured at the Happy Aluminium Store in Maros. The data analysis used is Descriptive Quantitative. Data collection was conducted through interviews, documentation, and literature reviews. The ABC method was chosen because it is able to allocate overhead costs more accurately based on the activities that cause costs, in contrast to traditional methods that tend to only use one charging base. The results of this study indicate that the Activity Based Costing (ABC) method produces a lower and more realistic cost of goods manufactured compared to the traditional method. The cost of goods manufactured for display products based on the ABC method is Rp15,485,872, while the traditional method produces Rp15,492,513, with a difference of Rp6,641. This indicates that the traditional method tends to experience overcosting.
Analisis Pengungkapan Sustainabilty Report Berdasarkan Standar GRI 400 Pada Sektor Properti Rafil Rafil; Muhammad Ridho; Kornella Kitty Sitanggang
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1267

Abstract

This study aims to analyze sustainability report disclosures based on the GRI 400 standards in property sector companies listed on the Indonesia Stock Exchange. The study used content analysis of sustainability reports for the 2024 period. Disclosure levels were measured using the GRI 400 disclosure index, which covers 36 social aspect indicators. The results show that property sector companies, on average, disclose only 28% of the GRI 400 indicators. A minimum value of 0 indicates that some companies do not disclose social aspects at all, while a maximum value of 0.75 indicates that no company has fully disclosed all GRI 400 indicators. Furthermore, a standard deviation value of 0.26 indicates significant variation in disclosure across companies. These findings indicate that social aspect disclosure practices in property sector companies' sustainability reports are still uneven and incomplete. Increased corporate commitment and a strengthened role of regulators are needed to encourage sustainability reporting in accordance with Global Reporting Initiative standards.
Review Literatur Implementasi Material Flow Cost Accounting dalam Peningkatan Efisiensi Sumber Daya dan Pengendalian Biaya Lingkungan Nola Rahma Diny; Kenya Adeliani
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.v6i1.1269

Abstract

This study aims to explore the application of Material Flow Cost Accounting (MFCA) as an environmental accounting approach to improve resource efficiency and control environmental costs. The analysis was conducted using a Systematic Literature Review (SLR) method based on 30 scientific articles published between 2020 and 2025, collected from both national dan international databases. The results show that MFCA assists organizations in identifying material waste, reducing hidden costs, and improving the efficiency of raw material and energy use by approximately 35%. Furthermore, the adoption of MFCA supports sustainability reporting in line with ISO 14051 and ISO 14053 standards and contributes to achieving the Sustainable Development Goals (SDGs) while enhancing corporate value. Although its implementation in developing countries such as Indonesia still encounters several technical and policy barriers. MFCA has proven effective as a strategic environmental accounting tool that aligns economic efficiency with environmental sustainability.
Peran Strategis Akuntan dalam Memperkuat Pelaporan Keberlanjutan dan Pelaporan Terintegrasi Rini Armaya; Tri Ramadhani
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1270

Abstract

This study aims to analyze the strategic role of accountants in strengthening sustainability reporting and integrated reporting. A literature review was conducted on relevant articles published between 2021 and 2025 related to accountants and sustainability reporting, ESG, sustainability reporting, integrated reporting, ESG assurance, and the accounting profession. The findings indicate that ESG has become a key framework influencing modern corporate reporting, which requires greater transparency and comparability of non-financial information. The review highlights that accountants play a strategic role not only in preparing reports but also in developing ESG measurement systems, strengthening internal controls, and enhancing the credibility of information through assurance practices. However, the implementation of ESG reporting still faces challenges such as competency gaps, limited technical guidelines, and organizational readiness.  
Pengungkapan Sustainability Report Berdasarkan GRI Standards 300 Pada PT.Bank Rakyat Indonesia dan PT. Bank Tabungan Negara Rizka Aulia; Sangra Puttidia Daulay
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1271

Abstract

This study examines sustainability report disclosures based on GRI Standards 300 (Environmental Topics) in PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Negara Indonesia (Persero) Tbk for 2024. Using content analysis, the reports were assessed against 31 GRI 300 indicators. The findings show that BBRI disclosed all indicators (100%), while BBNI disclosed 27 indicators (87%), with limited disclosure in material and energy aspects. These results indicate variations in environmental reporting compliance and highlight the need for improved consistency and completeness to enhance corporate transparency and accountability.
Peran Material Flow Cost Accounting (MFCA) dalam Pengambilan Keputusan Manajerial: A systematic Review Keani Isnaini; Eldo Maha Putra
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1272

Abstract

This study aims to analyze the literature on the role of Material Flow Cost Accounting (MFCA) in managerial decision making. MFCA is a method used to measure and manage the flow of materials and energy in the production process and identify waste in physical and monetary units. The results show that the application of MFCA allows companies to classify costs that generate added value and costs that originate from material loss. Through the application of MFCA, management can identify material and energy points in the production process, assess operational performance and design improvement measures for company sustainability. MFCA also plays a role in providing a basis for managers as a consideration in strategic decision making, such as supporting company sustainability, production planning, and technology investment. MFCA is not only a method for measuring the production process, but also as a means of supporting managerial decisions to improve company performance and competitiveness in a sustainable manner.

Page 21 of 23 | Total Record : 222

 19   20   21   22   23 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026) Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026) 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