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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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Influence of Social Media on Students' Business Interest at A Young Age Hutabarat, Imran; Azzahra, Nadia; Sitepu, Putri Azhra
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.562

Abstract

The objective of this study is to determine and analyze the impact of social media on the business interest of students at a young age. Primary data was collected through surveys using questionnaires distributed to a sample of 40 respondents. The gathered data was then subjected to analysis using SPSS software. The results indicated that the null hypothesis (H0) was accepted. This suggests that there is indeed an influence of social media on the business interest of students at a young age. In more specific terms, the data revealed that social media accounts for 75.7% of the observed influence on students' business interest during their early years. These findings provide insights into the significant role that social media plays in shaping the entrepreneurial interests of young students
The Role of Students In Facing The Challenges of The World of Work Marbun, Jesiska; Ramadhani, Rani; Sembiring, Otnial
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.563

Abstract

It's definitely not an intellectual thing, but maybe it's not.Both hard skills and soft skills are competencies that have spiritual value.However, there are also challenges and problems which are called difficulties, obstacles, confusion, dissatisfaction, gaps, and so on.In the world of work, students experience challenges in studying and working.Students must be able to plan and manage their time well so that they can run without disrupting other activities or events.Therefore, problem solving is a scientific process that goes through the stages of understanding the problem, determining a solution, and searching for the information needed to evaluate the solution.This means that when facing a problem, you should first look for the root source of the problem.Makes it easier for someone to decide which solution to use to solve a problem.
The Impact of The Implementation of The Latest Auditing Standards on The Quality of Financial Statements Pasaribu, Lamtiur; Situmorang, Riadul Zannah; Nazwa, Syafira
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.564

Abstract

This study aims to analyze the impact of the implementation of the latest auditing standards on the quality of financial statements. The latest auditing standards refer to the guidelines and procedures applied by auditors in conducting audits of an entity's financial statements. This research applies a qualitative research approach in our writing. The method of analysis we apply is a literature study that analyzes the content of articles from online-based sources, such as Google Scholar. We collected and processed this data from journal abstracts that included information about the author, year of journal publication, a brief description of the research, research objectives, samples used, and measurement results or findings found in the article. From the results of these studies, it can be concluded that the implementation of the latest auditing standards has a positive impact on the quality of financial statements. Factors such as audit quality, auditor independence, auditor experience, and audit structure also play an important role in shaping the quality of financial statements. Therefore, auditors and public accounting firms need to maintain independence, improve audit quality, and keep abreast of the latest audit standards to ensure optimal financial statement quality
The Influence of Audit Quality in Controlling Practice Earnings Management Pinem, M Rizky Arbi; Sihombing, Geraldo; Sidabutar, Fhilvino
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.565

Abstract

The purpose of this research is to determine the effect of audit quality in controlling earnings management practices. This research uses qualitative research with the literature review method as the methodology. The research will use literature study data analysis and the results obtained show that the influence of audit quality in controlling earnings management practices in a corporate entity. It is hoped that the results of this research will provide insight into the understanding of the important role of audit quality and earnings management. The aim of studying the influence of audit quality on controlling earnings management activities is to evaluate the extent of the role of audit quality in preventing, detecting or minimizing the results of management activities in the business environment. This research may include evaluating the accuracy, completeness and integrity of the audit as well as its impact on the integrity of the financial information the company presents to its stakeholders.
The Effect of Financial Technology and Innovation on Financial Performance in The Digital Age Sagala, Indri Yani Agustia; Sihite, Margareth; Napitupulu, Melani
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.566

Abstract

This study investigates the impact of financial technology and innovation on companies' financial performance during digital transformation. As digitalization reshapes the financial industry, understanding the role of financial technology and innovation is crucial for effective financial management. The research employs a theoretical framework integrating concepts of financial technology, innovation, and financial performance. Focused on the digital era, the study utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) through the G-Form approach to establish a positive and significant influence of technological developments and innovation on performance. The findings underscore the vital contribution of adopting financial technology and innovation to enhance financial performance in the digital era. The research offers valuable insights for companies and decision-makers, providing evidence-based guidance amid the dynamic digital landscape. The results affirm that comprehending the impact of financial technology and innovation on financial performance enables the design of more effective strategies to optimize outcomes in the digital business environment. In conclusion, the study emphasizes the pivotal role of financial technology and innovation in elevating company financial performance during the digital era. It deepens our understanding of how companies can strategically leverage these advancements to achieve financial success. The research contributes to a nuanced comprehension of the intricate relationship between financial technology, innovation, and company financial performance, offering a roadmap for navigating the challenges and opportunities presented by digital transformation
The Influence of Advances in Information Technology on the Development of Accounting Among Accounting Students Medan State University Nurisky, Inez Bita; Gabriela, Michel; Aritonang, Luna Putri
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.567

Abstract

Advances in information technology have had a significant impact on the development of accounting, especially in terms of accounting information systems. This research aims to analyze the influence of advances in information technology on the development of accounting, with a focus on accounting information systems. The research method used is a literature study using the keywords information technology, accounting developments, and accounting information systems. The research results show that advances in information technology have enabled the development of more efficient and effective accounting information systems. An accounting information system that is integrated with information technology can increase the accuracy and speed of data processing, and enable better decision-making. However, the use of information technology can also pose challenges, such as data security risks and the need for special skills in its use. Therefore, companies should carefully consider the use of information technology in their accounting information systems and ensure that they have sufficient resources to manage it.
Analysis of The Effect of Financial Literacy, Investment Knowledge, Investment Motivation and Perception of Return on Interest Accounting Student Investments Wardana, Nahdah Ayu; Olda, Yuki; Rena, Rena
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.568

Abstract

This research aims to see how financial literacy, investment knowledge, investment motivation, and return perceptions influence accounting students' investment interest. The aim is to analyze how the influence of Financial Literacy has a significant influence on investment interest, analyze how the influence of Investment Knowledge has a significant influence on investment interest, analyze how the influence of Investment Motivation has a significant influence on investment interest, and to analyze how the influence of Return Perception has a significant influence on investment interest. This research uses quantitative methods. The data collection technique uses a closed questionnaire using a 20 point Likert scale. In accordance with the findings of research conducted on the FE Accounting Student Force at Medan State University, students' ability to invest in the capital market is significantly influenced by finances, motivation and perception of return. The results of this research indicate that the Financial Literacy variable has an effect on accounting students' investment interest, the Investment Knowledge variable has no effect on students' investment interest accounting, the Investment Motivation Variable influences students' investment interest accounting, and the Return Perception Variable influence students' investment interest accountancy.
The Influence of Liquidty, Profitbality and Ratios on Company Financial Performance (Case Study of PT Garuda Indonesia’s Financial Reports on the IDX in 2020-2022) Quraini, Nur Indah; Fauzy, Resty
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.569

Abstract

This research aims to determine the financial performance of PT Garuda Indonesia Tbk in terms of Liquidity, Profitability and Activity Ratios. The data form of financial reports of airline companies listed on the IDX for 2020-2022. The data collection techniques used are documentation techniques and library techniques. The results of this research prove that PT Garuda Indonesia Tbk experiences fluctuations in financial performance from year to year, which is reflected in changes in the values of liquidity ratios, profitability ratios and activity ratios. Even though there has been an increase in several ratios, the company is still faced with liquidity risk because the liquidity ratio figure is below 1. Apart from that, another challenge faced by the company is achieving better efficiency in generating net profits for shareholders and increasing the use of assets and working capital efficiently. Therefore, companies need to improve the management of their current assets, inventories, current liabilities and cash to maintain and improve better financial performance, as well as improve asset and working capital management strategies to achieve more profitable results for shareholders
Enhancing Accounting Learning Motivation Through Artificial Intelligence Driven Optimization Strategies For Students Huda, Nurul; Abdurrahman, Abdurrahman; Hidayati, Nurul
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.570

Abstract

This research explores the impact of AI on accounting students' learning motivation, using a quantitative associative causality approach. This research, which involved 31 accounting students at Medan State University, revealed that there was a significant influence of the use of AI on student learning motivation of 61.4%. This study advocates integrating AI into accounting curricula to increase student motivation and prepare them for the demands of the digital era. The remaining 38.6% of factors influencing motivation require further investigation. Overall, these findings emphasize the critical role of AI in shaping educational outcomes in accounting and underscore the importance of technological competency for students in an evolving landscape
The Effect of Disclosure of Financial Reporting Information on The Level of Public Trust in Government Institutions Bintang, Krista D.O; Sabrina, Indri; Samosir, Joy Tracy
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.571

Abstract

This study aims to analyze the effect of disclosing financial reporting information on the level of public trust in government institutions. The background of this research is the disclosure of financial reporting information and the variables that influence it. This research method uses primary data, namely data obtained from surveys conducted through questionnaires distributed to respondents. The questionnaire used is a type of choice with a scale that is given a score (value) for each category. The main findings show that there are variables X1, X4, and X5, H0 is accepted and H1 is rejected or in other words these five variables do not significantly affect the level of trust in government institutions. And there are also variables X2 and X3, H0 is rejected and H1 is accepted or in other words these two variables significantly affect the level of trust in government institutions

Page 9 of 20 | Total Record : 192

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