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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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Penerapan Standar Global Reporting Initiative (GRI) 200 Pada Laporan Keberlanjutan Perusahaan Sektor Industri Tahun 2024 Fajar; Indarti Melita Hutagalung; Deanisa Oktavianti
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.v6i2.1274

Abstract

This study aims to analyze the level of implementation of the GRI 200 standards in the sustainability reports of industrial sector companies listed on the Indonesia Stock Exchange in 2024. The study used a qualitative descriptive approach with a content analysis method on the sustainability reports of companies selected through a purposive sampling technique. The results show that the level of disclosure of economic aspects of industrial sector companies is still relatively low with a total SRDI value of 0.0683. The economic performance indicator (GRI 201) has the highest level of disclosure, while indicators of anti-competitive behavior (GRI 206) and tax (GRI 207) show the lowest levels of disclosure. These findings indicate that companies tend to prioritize financial economic disclosures and avoid disclosing economic information considered sensitive. This study provides implications for companies and regulators to improve the quality and completeness of economic aspect disclosures in sustainability reports to support corporate transparency and accountability.
Analisis Penerapan Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil, dan Menengah (SAK-EMKM) Pada Usaha Kecil Namira Bakery di Kabupaten Enrekang Nur Fadillah; Sahade; 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.v6i1.1289

Abstract

This study aims to analyze the implementation of financial reporting at the small business Namira Bakery in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities. The research method used is descriptive qualitative, employing an analytical approach to data collected in both written and oral forms. The focus of the study is to assess the extent to which Namira Bakery’s financial reports comply with the requirements of SAK EMKM. Data collection techniques include interviews, documentation, and observations related to the financial records of Namira Bakery. The research results indicate that the financial statements of the small enterprise Namira Bakery do not yet fully comply with the provisions of SAK EMKM. The business still uses a simple bookkeeping system that only documents cash inflows and outflows, without generating any formal financial statements. Namira Bakery has not prepared the three main financial reports required by SAK EMKM, namely the income statement, the statement of financial position (balance sheet), and the notes to the financial statements.
Analisis Sistem Informasi Akuntansi Atas Siklus Penggajian Pada PT. Perkebunan Nusantara Satu Regional Delapan di Makassar Abd. Mursyid; Sitti Hajerah Hasyim; Nur Afiah
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.v6i2.1320

Abstract

This study aims to analyze the accounting information system for the payroll cycle and determine the level of effectiveness of the payroll cycle at PT Perkebunan Nusantara Satu Regional Delapan. The subjects in this study were the Accounting & Finance Department and the Human Resources (HR) Department which are related to the payroll cycle. Data collection techniques used interviews and documentation. The results show that the payroll system at PTPN implements regular employee data updates before payroll, with a focus on grades that change once a year, and attendance is updated monthly through the SAP application. Employee attendance is recorded through a fingerprint system and submitted to HR for salary recaps, discrepancies in attendance numbers can affect salaries. The payroll process involves the HR department, approval from the Region Head (RH), and verification from the financial accounting department. Automatic salary journaling through Excel and SAP integration produces financial reports, and salary payments are attempted on time, namely every 25th. The payroll system also includes tax deductions and other agreed deductions, as well as PPh 21 calculations that use SAP and are verified manually.
Analisis Penerapan SAK EMKM Sebagai Dasar Penyusunan Laporan Keuangan Pada UMKM Sambal Mama’ Aji Dewi Fatimah; Masnawaty Sangkala; Samsinar
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.v6i2.1321

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a basis for preparing financial reports at the Sambal Mama'Aji MSME in Bulukumba Regency. A qualitative descriptive approach was used with data collection techniques through observation, interviews, and documentation. The results show that the Sambal Mama'Aji MSME has begun to apply the principles of SAK EMKM although still using manual recording methods. The separation between business and personal finances has been carried out well, and there is awareness among the owners of the importance of accountable and structured financial reports. However, limitations in technology and human resources are still found, which pose challenges in the full implementation of these accounting standards. The implementation of SAK EMKM has been significantly beneficial in increasing the transparency and professionalism of MSME financial management.
Analisis Potensi Kebangkrutan Dengan Model Altman Z-Score Pada PT. Matahari Department Store Tbk Alisa Misran; Sitti Hajerah Hasyim; Samirah Dunakhir
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.v6i2.1328

Abstract

This study aims to analyze the potential bankruptcy of PT Matahari Department Store Tbk for the 2021–2024 period using the Revised Altman Z-Score model. Bankruptcy analysis is measured through financial ratios in the Altman model. The results show that the financial condition of PT Matahari Department Store Tbk during the 2021–2024 period fluctuated. The company's working capital value showed an unstable condition with several years in a negative position. Retained earnings and EBIT also showed a significant decline in 2023 before increasing again in 2024. Analysis based on the Revised Altman Z-Score model shows that the company's Z-score tends to move between the gray area and potential distress categories, reflecting the presence of financial pressure that needs to be anticipated. This is influenced by declining profitability, high liabilities, changes in retail market conditions, and increasing industry competition
Pengaruh Kreativitas Guru dan Motivasi Belajar Siswa Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Akuntansi Kelas XI di SMKN 1 Jeneponto Israwati; Muhammad Azis; Sitti Hajerah Hasyim
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.v6i2.1358

Abstract

This study aims to determine the effect of teacher creativity and learning motivation on the learning outcomes of class XI Accounting students at SMKN 1 Jeneponto. The population of this study was 61 students of class XI AKL 1 and XI AKL 2 accounting expertise program at SMKN 1 Jeneponto, while the overall sample population was 61 students taken using saturated sampling techniques. Data collection was carried out using questionnaires and documentation. Data analysis was carried out using descriptive statistical analysis, instrument testing, classical assumption testing and hypothesis testing. The results showed that teacher creativity had a simultaneous effect on student learning outcomes. Learning motivation partially had a significant effect on student learning outcomes. Learning motivation was the most dominant influence on student learning outcomes. Teacher creativity and learning motivation simultaneously had a significant effect on the learning outcomes of class XI accounting expertise program at SMKN 1 Jeneponto. Teacher creativity and learning motivation partially had a significant effect on the learning outcomes of class XI accounting expertise program at SMKN 1 Jeneponto.
Pengaruh Penggunaan Smartphone, Manajemen Waktu, dan Motivasi Belajar Terhadap Hasil Belajar Mata Pelajaran Ekonomi Siswa Kelas XI Di SMA Negeri 3 Pinrang Rahma; Muhammad Azis; Nuraisyiah
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.v6i2.1359

Abstract

The purpose of this study was to examine the effect of smartphone use, time management, and learning motivation on the economics learning outcomes of grade XI students of SMA Negeri 3 Pinrang. The proportional stratified random sampling technique used resulted in 48 samples which were then surveyed with a questionnaire. The results showed that smartphone use, time management, and learning motivation in partial and simultaneous terms had a good and real influence on the economics learning outcomes of grade XI students of SMA Negeri 3 Pinrang, and the learning motivation variable had a controlling influence on learning outcomes.
Pengaruh Kedisiplinan Belajar dan Iklim Komunikasi Terhadap Hasil Belajar Produktif Persamaan Dasar Akuntansi Pada Siswa Kelas X Jurusan Akuntansi SMK Negeri 6 Makassar Sitti Fatimah Azzahra B; M. Ridwan Tikollah; Sitti Hajerah Hasyim
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.v6i2.1360

Abstract

This study aims to analyze the influence of learning discipline and communication climate on the productive learning outcomes of basic accounting equations in class X accounting students at SMK Negeri 6 Makassar. A saturated sample was used in this study with 97 students as respondents. Data were collected using a questionnaire survey to the students. The results show that the communication climate has a partial effect on the productive learning outcomes of basic accounting equations. Learning discipline and communication climate have a simultaneous effect on the productive learning outcomes of basic accounting equations. Learning discipline has a dominant effect on the productive learning outcomes of basic accounting equations.
Reviu Literatur Determinan Kualitas Laba di Indonesia Windi Sutriani; Nadya Khairiah; Anis Karlina; Zul Azmi
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.v6i2.1377

Abstract

This study aims to analyze the development of research on earnings quality in Indonesia. The review was conducted on scientific articles from 2021 to 2026 using Google Scholar. After a selection process, 19 articles were analyzed. The results indicate that the highest number of publications on earnings quality were found in 2022 and 2025. The most dominant variables related to earnings quality are capital structure, liquidity, company size, earnings growth, and profitability. The most widely used theory explaining the variables influencing earnings quality is Agency Theory. Based on bibliometric analysis, two main themes can be classified: quality-performance and structure-growth.
Dampak Ekspansi Ritel Modern Terhadap Keberlangsungan UMKM di Kabupaten Dairi: Tantangan dan Strategi Dalam Perekonomian Indonesia Daud Frandes Sianturi; Nadine Winata Silitonga; Joice Lwisa Nababan; Dian Sasmita Pasaribu
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.v6i2.1426

Abstract

The expansion of modern retail in Dairi Regency has raised concerns regarding the sustainability of local Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the impact of this expansion on MSME performance and evaluate adaptive strategies that can be implemented. This research employs a literature study method by collecting secondary data from various sources, such as academic journals and government reports. The findings indicate that the expansion of modern retail can have negative impacts on the income of Micro, Small, and Medium Enterprises (MSMEs), a reduction in job opportunities, and a weakening of the local economy. However, by adopting adaptive strategies such as digital transformation, product quality improvement, and strategic collaboration, MSMEs can enhance their competitiveness. The implementation of supportive government policies also plays a crucial role in maintaining MSME sustainability amidst competition with modern retail

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