SIMAK
type: channel
description: Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) publishing scientific study of System Information, Management, and Accounting with E-ISSN: 2621-0320 and P-ISSN: 1693-5047. SIMAK published by Economic and Business Faculty of Atma Jaya Makassar University and published twice a year (May and November).
publisher: Faculty of Economics dan Business, Atma Jaya Makassar University
language: en
publication name: SIMAK
issn: 1693-5047
items: QRIS Implementation and Its Impact on Financial Recording and Performance in UMKM at Mataram City
items: The Determinants of Professional Skepticism in Shaping Audit Judgment at the Regional Inspectorate of Gowa Regency
items: Investment Feasibility Analysis in MSMEs Using Payback Period and Profitability Index Approaches
items: The Influence of Biological Asset Intensity, Profitability, and Firm Size on Biological Asset Disclosure in Agricultural Companies
items: The Influence of Professional Ethics and Time Pressure on Auditors' Ability to Detect Fraud with Experience as a Moderating Variable
items: The Influence of Regional Accounting Systems, Public Transparency, and Financial Management on Government Accountability in South Sulawesi
items: The Effect of Financial Distress, Leverage, and Tax Avoidance on Firm Value with Firm Size as a Moderator
items: Design of Web-based Cash Sales Accounting Information System at Nesya Store
items: The Effect of Working Capital Turnover, Sales Growth, and Liquidity on Profitability(Coal Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023)
items: The Strategic Role of Coretax System as a Pillar of Tax Digitalization In Indonesia
items: Analysis of The Effect of Work Discipline and Career Development on Organizational Commitment at Farmers Market PTC Mall Palembang
items: The Influence of Adoption Digitally-Enabled Circular Strategies on the Economic Efficiency of MSMEs in Batam City
items: The Effect of Media Attention, Institutional Ownership and Political Connection on Tax Avoidance
items: The Influence of Employee Engagement on Turnover Intention Mediated by Job Satisfaction and Quiet Quitting of Generation Z Employee
items: The Influence of Environmental Management Accounting and Environmental Performance on Company Value with Environmental Disclosure as an Intervening Variable
items: The Impact Gamification on User Engagement on Shopee (Analysis)
items: The Impact of Business Transformation in Improving Operational Performance at PT Telkom Witel Sulbagteng
items: The Role of Leadership, Work Discipline, and Compensation in the Performance of the Sales Team at PT Indosat Ooredoo Sales Area Palembang
items: The Effect of Financial Technology and Self-Control on Impulsive Buying
items: The Effect of Service Quality on Customer Satisfaction Mediated by Brand Image and Customer Experience of Indibiz in Palu City
items: http://ojs.feb.uajm.ac.id/index.php/simak/article/view/568
items: Analysis And Design Of Sales Information System Using Personal Extreme Programming (PXP) At Sumber Prima Mitra
items: Analysis Of The Financial Performance Of Pt Multistrada Arah Sarana Tbk Before And After Debt Restructuring
items: The Influence Of Accounting Benefits, Individual Benefits, Enterprise Resource Planning (Erp) System Quality And Management Commitment On User Satisfaction
items: Students’ Intention to Pursue A Career in Taxation from the Perspective of the Theory of Planned Behavior
items: The Role of Driver Services and Application Quality in Enhancing Gojek Customer Loyalty Through Satisfaction
items: The Influence of Mobile Banking Innovation and Fee-Based Income on the Value of Banking Firms
items: SOR Theory in Chatbot Services to Increase Repurchase Intention
items: The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange
items: The Influence of Firm Characteristics on Earnings Management

QRIS Implementation and Its Impact on Financial Recording and Performance in UMKM at Mataram City
type: item
description: Digital transformation in the payment system has driven significant changes in the business practices of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. One of the key initiatives is the implementation of the Quick Response Code Indonesian Standard (QRIS), which was conceived to simplify cashless transactions and drive financial efficiency. This study aims to analyze the effect of QRIS implementation on financial records and financial performance of MSMEs in Mataram City. The research uses a quantitative approach, data collected through questionnaires from 60 business respondents who have used the QRIS payment system, and regression analysis using SPSS. The results showed that the implementation of QRIS has a positive and significant effect on financial recording and performance. This finding shows that the use of digital payment systems is able to encourage businesses to conduct more organized financial records and increase operational efficiency and income. Digital payment systems are not only a transaction tool, but also play a strategic role in improving the financial governance of micro, small and medium enterprises quantitatively and accountably.
subject: Articles
  topic: section
subject: Digital Payment
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Financial Recording
  topic: keywords
subject: MSME
  topic: keywords
subject: QRIS
  topic: keywords
creator: Ahmad Hadi Yamani
creator: Indria Puspitasari Lenap
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 37
ending page: 55
doi: 10.35129/simak.v23i02.661

The Determinants of Professional Skepticism in Shaping Audit Judgment at the Regional Inspectorate of Gowa Regency
type: item
description: This study aims to identify and analyze the determinants of professional skepticism in shaping audit judgment at the Regional Inspectorate of Gowa Regency. Professional skepticism is an attitude of consistently questioning the audit evidence obtained; the presence of professional skepticism among auditors leads to higher-quality audit judgments. The population in this study is the Inspectorate of Gowa Regency. The sample consists of all Government Internal Supervisory Apparatus (APIP), totaling 55 respondents. The source of data is primary data collected through questionnaires, which employed a Likert scale. The analytical technique used is PLS-SEM. The results of this study indicate that auditor expertise has a positive but insignificant effect on the audit judgment of internal PPUPD auditors at the Inspectorate Office of Gowa Regency. Task complexity has a positive and significant effect on audit judgment of internal PPUPD auditors at the Inspectorate Office of Gowa Regency. Professional skepticism is able to mediate the effect of task complexity and auditor expertise on the audit judgment of internal PPUPD auditors at the Inspectorate Office of Gowa Regency in enhancing accountability, transparency, and efficiency.
subject: Articles
  topic: section
subject: Task Complexity
  topic: keywords
subject: Auditor Expertise
  topic: keywords
subject: Professional Skepticism
  topic: keywords
subject: Audit Judgement
  topic: keywords
creator: Muhammad Hardi Kasriadi Kamal
creator: Muh. Akob
creator: Annas Lalo
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 136
ending page: 160
doi: 10.35129/simak.v23i02.660

Investment Feasibility Analysis in MSMEs Using Payback Period and Profitability Index Approaches
type: item
description: This study aims to analyze the feasibility of investing in Jalangkote Master MSMEs using the Payback Period (PP) and Profitability Index (PI) methods, supported by Net Present Value (NPV) analysis. Research data were obtained through financial report documentation and interviews with business owners, then analyzed descriptively quantitatively. The results of the study indicate that an investment of IDR 806,150,000 can be returned within 1 year and 7 months 9 days according to the PP method, which is relatively fast. A PI value of 2 indicates that every IDR1 investment generates IDR2 in present value cash flow, so the investment is considered very profitable. Increased production and operational efficiency also strengthen these results. Thus, investing in Jalangkote Master is feasible and has the potential to provide significant benefits both financially and strategically.
subject: Articles
  topic: section
subject: MSMEs
  topic: keywords
subject: Payback Period
  topic: keywords
subject: Profitability Index
  topic: keywords
creator: Jeny Maharani Tulhayat
creator: Fajriani Azis
creator: Kartika Septiary Pratiwi Musa
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 103
ending page: 116
doi: 10.35129/simak.v23i02.658

The Influence of Biological Asset Intensity, Profitability, and Firm Size on Biological Asset Disclosure in Agricultural Companies
type: item
description: This study aims to analyze the effect of biological asset intensity, profitability, and company size on biological asset disclosure. The population used in this study were agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 amounting to 73 companies. The sample of this study was obtained by purposive sampling method with a total of 72 data. The data used is secondary data obtained from the company's audited annual report obtained from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. The method for conducting the analysis used is descriptive statistics and multiple linear regression analysis. Data processing is done with IBM SPSS Statistics software version 25. The results of this study indicate that profitability negatively affects the disclosure of biological assets. Meanwhile, biological asset intensity and company size have no effect on biological asset disclosure.
subject: Articles
  topic: section
subject: Biological Asset Intensity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Company Size
  topic: keywords
subject: Biological Asset Disclosure
  topic: keywords
creator: Felicia Trifosa
creator: Julianti Sjarief
rights: Copyright (c) 2025 SIMAK
date: 2025-12-18
publication date: 2025-12-18
starting page: 93
ending page: 102
doi: 10.35129/simak.v23i02.659

The Influence of Professional Ethics and Time Pressure on Auditors' Ability to Detect Fraud with Experience as a Moderating Variable
type: item
description: This study aims to analyze the influence of professional ethics and time pressure on auditors' ability to detect fraud, with experience as a moderating variable. The background of this study is based on the high number of corruption cases in the public sector, particularly in the Maminasata region, South Sulawesi Province, as well as the important role of auditors in creating clean and transparent financial governance. This study uses a quantitative approach with data collection techniques through questionnaires distributed to auditors at the Inspectorates of Maros, Gowa, Takalar, and Makassar City Regencies. The data analysis technique was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that professional ethics has a significant positive effect on auditors' ability to detect fraud, while time pressure has no significant effect. Furthermore, experience is proven to moderate the relationship between professional ethics and the ability to detect fraud, as well as moderating the effect of time pressure on that ability. These findings provide practical implications for strengthening the capacity of public sector auditors, particularly in developing ethical competencies and time management through work experience.
subject: Articles
  topic: section
subject: Professional Ethics
  topic: keywords
subject: Time pressure
  topic: keywords
subject: Experience
  topic: keywords
subject: Auditor Ability
  topic: keywords
subject: Fraud Detection
  topic: keywords
creator: Utamy Ermawati
creator: Andi Agus
creator: Nuramal
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 117
ending page: 135
doi: 10.35129/simak.v23i02.657

The Influence of Regional Accounting Systems, Public Transparency, and Financial Management on Government Accountability in South Sulawesi
type: item
description: This study aims to analyze the influence of Regional Financial Accounting Systems, Public Transparency, and Financial Management Activities on Financial Accountability within regional government agencies in South Sulawesi Province. This research is a non-perceptual quantitative study using descriptive statistics and structural analysis with the Partial Least Squares (PLS) method. The population of this study includes all regional work units (SKPD) in South Sulawesi Province, totaling 108 institutions. The sampling technique employed was a census (saturated sampling) method, resulting in 63 usable responses. The data were obtained through financial reports and secondary documentation. The results show that the Regional Financial Accounting System has a positive and significant effect on Financial Accountability. Public Transparency also has a positive and significant influence on Financial Accountability. Likewise, Financial Management Activities significantly affect Financial Accountability. Simultaneously, the three independent variables explain 73.4% of the variability in Financial Accountability, indicating that the research model has strong predictive power. This study provides empirical contributions to improving financial accountability in regional governments and offers a basis for public policy decisions aimed at improving sound financial governance.
subject: Articles
  topic: section
subject: Regional Financial Accounting System
  topic: keywords
subject: Public Transparency
  topic: keywords
subject: Financial Management Activities
  topic: keywords
subject: Financial Accountability
  topic: keywords
subject: Local Government
  topic: keywords
subject: PLS
  topic: keywords
creator: Hasniati Hasniati
creator: Marwah Yusuf
creator: Eva Marin Sambo
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 56
ending page: 66
doi: 10.35129/simak.v23i02.656

The Effect of Financial Distress, Leverage, and Tax Avoidance on Firm Value with Firm Size as a Moderator
type: item
description: This study aims to determine the effect of financial distress, leverage, and tax avoidance on firm value with firm size as a moderating variable in the Indonesian consumer cyclicals sector. This type of research is quantitative research with a sampling method using purposive sampling, so that a sample of 57 companies in the consumer cyclicals sector is obtained. The data in this study was taken over a 5-year period from 2020-2024, so that the sample obtained was 285 processed data. The research data was analyzed using SPSS software. The findings indicate that financial distress and leverage substantially affect firm value, while tax avoidance has no significant direct effect. Firm size significantly influences the relationship between financial distress and firm value, suggesting that larger organizations are better able to withstand financial distress. However, firm size does not significantly moderate the effect of leverage and tax avoidance on firm value. This study enhances the literature by emphasising the influence of firm size on the effect of financial distress on firm value. The findings offer insights for managers and investors regarding the importance of internal financial indicators and organizational scale in maintaining firm value, especially during periods of financial uncertainty.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Leverage
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Anggelika Pingkan
creator: Kusuma Indawati Halim
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 67
ending page: 80
doi: 10.35129/simak.v23i02.655

Design of Web-based Cash Sales Accounting Information System at Nesya Store
type: item
description: With the advancement of technology, more and more companies and institutions are able to work quickly, accurately, and correctly in a competitive environment. Toko Nesya is one such company that needs a cash sales system that can be used quickly and efficiently to facilitate the cash sales process. Currently, Toko Nesya still uses manual record-keeping, which often leads to errors in transactions, calculations, delays in preparing sales reports, and even loss of transaction data. If such data loss and errors occur frequently, the store will not have clear and accurate sales reports. This study aims to design a web-based cash sales accounting information system for Toko Nesya, which currently still uses manual record-keeping. Data collection techniques include interviews, observations, documentation, and literature reviews. The system design follows the System Development Life Cycle (SDLC) stages, context diagrams, Data Flow Diagrams (DFD), and Entity Relationship Diagrams (ERD). With a computerized system, it is hoped that the cash sales accounting information system can improve work efficiency, reduce errors in transactions and sales report compilation, and enable quick data retrieval.
subject: Articles
  topic: section
subject: Information System
  topic: keywords
subject: Cash Sales Accounting
  topic: keywords
subject: Web-Based
  topic: keywords
creator: Kania Mutiar Maharani
creator: Eddy Winarso
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 1
ending page: 18
doi: 10.35129/simak.v23i02.654

The Effect of Working Capital Turnover, Sales Growth, and Liquidity on Profitability(Coal Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023)
type: item
description: In recent years, Indonesia's coal industry has undergone price fluctuate, impacting the financial stability of enterprises. This situation requires companies to manage their resources optimally in order to maintain profitability. The purpose of this study is to determine and test the impact of working capital turnover, sales growth, and liquidity on profitability. Quantitative methods are applied in this research. 18 companies were selected as the number of samples through the purposive sampling method. Data analysis in the research used multiple linear regression analysis with the help of SPSS software version 26. The results of this study indicate that partially Working Capital Turnover has no effect on Profitability, Sales Growth has a positive effect on Profitability, and Liquidity has a positive effect on Profitability. Simultaneously Working Capital Turnover, Sales Growth, and Liquidity have a positive effect on Profitability in coal mining sub-sector companies listed on the IDX for the period 2019-2023.
subject: Articles
  topic: section
subject: Working Capital
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: Devi Az Zahra
creator: Vicky Dzaky Cahaya Putra
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 19
ending page: 36
doi: 10.35129/simak.v23i02.653

The Strategic Role of Coretax System as a Pillar of Tax Digitalization In Indonesia
type: item
description: The rapid growth of the digital economy has created new business models and increasingly complex transaction patterns, thereby demanding a more adaptive and responsive tax system. Digital transformation in tax administration is no longer merely an option, but an urgent necessity to ensure the sustainability of the national tax system. Digitalization of tax administration through coretax system offers various strategic advantages, such as improving data accuracy, enhancing processing time efficiency, and minimizing human error in tax administration. The use of coretax system is relatively simple, as taxpayers only need to access the coretax platform via the website. This study employs a literature review of scientific publications, regulations, and official reports to examine coretax strategic role in building a smart tax system aligned with Indonesia’s digital transformation agenda. The findings imply that coretax plays a crucial role in strengthening Indonesia’s tax system by improving data integration, efficiency, and compliance in the digital economy era. Its implementation also supports government efforts in expanding the tax base, monitoring cross-border and digital transactions, and ensuring long-term adaptability to technological and policy changes. To maximize its impact, strategic measures such as improving digital literacy, strengthening cyber security and conducting regular system evaluations are essential.
subject: Articles
  topic: section
subject: Coretax
  topic: keywords
subject: Digitalization
  topic: keywords
subject: Digital Economy
  topic: keywords
subject: Tax System
  topic: keywords
creator: Ida Ayu Trisna Yudi Asri
creator: Riza Edwindra
creator: Ida Ayu Rosa Dewinta
rights: Copyright (c) 2025 SIMAK
date: 2025-11-29
publication date: 2025-11-29
starting page: 81
ending page: 92
doi: 10.35129/simak.v23i02.643

Analysis of The Effect of Work Discipline and Career Development on Organizational Commitment at Farmers Market PTC Mall Palembang
type: item
description: This study aims to analyze the influence of work discipline and career development on employees' organizational commitment at Farmers Market PTC Mall Palembang. Using a quantitative approach with SPSS version 26, this research was conducted through a survey method by distributing questionnaires to 102 employees selected as samples from the total population of Farmers Market PTC Mall Palembang employees. The collected data were analyzed using multiple linear regression to examine the relationship between the studied variables. The results indicate that work discipline and career development have a positive and significant effect on employees' organizational commitment. Employees with a high level of discipline tend to have a greater sense of responsibility towards the organization, while well-structured career development programs, such as training and promotion opportunities, enhance loyalty and work motivation. These findings provide recommendations for the company to focus more on improving discipline strategies and career development programs to create a more productive and sustainable work environment.
subject: Articles
  topic: section
subject: Work Discipline
  topic: keywords
subject: Career Development
  topic: keywords
subject: Organizational Commitment
  topic: keywords
creator: Nency Agustin
creator: Luis Marnisah
creator: Susi Handayani
rights: Copyright (c) 2025 SIMAK
date: 2025-06-05
publication date: 2025-06-05
starting page: 95
ending page: 104
doi: 10.35129/simak.v23i01.591

The Influence of Adoption Digitally-Enabled Circular Strategies on the Economic Efficiency of MSMEs in Batam City
type: item
description: This study aims to analyse the effect of digital-based circular economy strategy adoption on the economic efficiency of Micro, Small, and Medium Enterprises (MSMEs) in Batam City. Using descriptive quantitative method and multiple linear regression analysis, this study involved 311 respondents from MSMEs in Batam City. The results showed that both circular economy and digitalization have a positive and significant effect on the economic efficiency of MSMEs by 38.8%. Circular economy helps reduce waste and optimize resources, while digitalization supports operational efficiency through automation and technological innovation. The combination of these two approaches can create a sustainable business ecosystem and improve the global competitiveness of MSMEs. However, challenges such as limited digital literacy, technological infrastructure, and resistance to change remain major obstacles. This research provides important insights for the development of policies and practices that support digital transformation and circular economy in MSMEs, particularly in Batam City.
subject: Articles
  topic: section
subject: Digitalization
  topic: keywords
subject: Circular Economy
  topic: keywords
subject: Economic Efficiency
  topic: keywords
subject: UMKM
  topic: keywords
subject: Batam City
  topic: keywords
creator: Vincent So
creator: Eryc Eryc
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 1
ending page: 20
doi: 10.35129/simak.v23i01.626

The Effect of Media Attention, Institutional Ownership and Political Connection on Tax Avoidance
type: item
description: The purpose of this study was to analyze the effect of media attention, institutional ownership and political connections on tax avoidance in State-Owned Enterprises (SOEs) companies. The population of this study is state-owned companies that will be listed on the Indonesia Stock Exchange during 2021-2023. During 2021-2023, 36 companies were used as research samples. The research approach used is a quantitative approach with multiple regression analysis. This research uses testing using the SPSS 25 statistical tool. This research technique uses purposive sampling in sample selection. The results found that institutional ownership has a significant effect on tax avoidance, political connections have a significant effect on tax avoidance, media attention has no significant effect on tax avoidance.
subject: Taxation
  topic: section
subject: Tax Avoidance
  topic: keywords
subject: Media
  topic: keywords
subject: Political Connections
  topic: keywords
subject: Institutional Ownership
  topic: keywords
creator: Adinda Melati
creator: Tusta Citta Ihtisan Tri Prasidya
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 45
ending page: 65
doi: 10.35129/simak.v23i01.580

The Influence of Employee Engagement on Turnover Intention Mediated by Job Satisfaction and Quiet Quitting of Generation Z Employee
type: item
description: In a company must have various resources that are useful for the sustainability of a company. One of the resources that is needed in an organisation or company is human resources. This study aims to determine that effect og Quiet Quitting on Turnover Intention and the mediating role of Job Satisfaction and and Quiet Quitting on the effect of job attachment on Turnover Intention. The implications discussed in this study are useful for companies to overcome Quiet Quitting especially for generation Z Employees. The novelty of this research is the study of the Quiet Quitting variable which is a phenomenon in generation Z employees, especially in the post-pandemic period, and there has not been much research on this variable. The author uses a quantitative research design and also uses a software from WarPLS (Partial Least Square). The result of previous research show Employee Engagement has a significant positive effect on Job satisfaction, and Job satisfaction has a significant negative effect on Quiet Quitting and then Quiet Quitting has a significant positive effect on Turnover Intention and Employee Engagement has an effect on Turnover Intentions with satisfaction mediating work and Quiet Quitting.
subject: Articles
  topic: section
subject: Human Resource Management
  topic: keywords
subject: Employee Engagement
  topic: keywords
subject: Quiet Quitting
  topic: keywords
subject: Turnover Intention
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Wiannisa Rizky Parsasi
creator: Tjahjani Prawitowati
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 31
ending page: 44
doi: 10.35129/simak.v23i01.621

The Influence of Environmental Management Accounting and Environmental Performance on Company Value with Environmental Disclosure as an Intervening Variable
type: item
description: This study aims to determine and test the effect of environmental management accounting and environmental performance on company value by using environmental disclosure as an intervening variable in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2023 period. Data collection utilizes secondary data obtained from financial reports and sustainability reports accessed through www.idx.co.id specifically within manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The population is 95 food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. With samples taken as many as 38 observation samples, with the analysis tool using smartpls.4. The results of the study indicate that environmental management accounting has a negative and insignificant effect on company value, environmental performance has a negative and insignificant effect on company value, environmental management accounting has a negative and insignificant effect on environmental disclosure, environmental performance has a positive and significant effect on environmental disclosure, environmental disclosure has a positive and insignificant effect on company value, environmental disclosure cannot be a mediating variable.
subject: Articles
  topic: section
subject: Environmental Management Accounting
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Environmental Disclosure
  topic: keywords
subject: Corporate Value
  topic: keywords
creator: Muhammad Rizal Abas
creator: Hisnol Jamali
creator: Asbi Amin
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 83
ending page: 94
doi: 10.35129/simak.v23i01.622

The Impact Gamification on User Engagement on Shopee (Analysis)
type: item
description: Shopee, one of the leading e-commerce platforms, has successfully utilized gamification to enhance user engagement and satisfaction. Gamification applies game design elements such as points, leaderboards, and rewards to motivate user interactions and loyalty. This study examines the impact of gamification on user engagement in Shopee through a mixed-method approach, combining quantitative and qualitative data. A structured questionnaire was distributed to 100 active Shopee users, collecting data on user behavior, satisfaction, and the influence of gamification features. Quantitative data were analyzed using SPSS for descriptive statistics, correlation, and regression, while qualitative responses were thematically analyzed. The results reveal that gamification features, particularly rewards and competitions, significantly increase platform visits, user satisfaction, and purchase likelihood. However, personalization and social interaction present opportunities for improvement. This study concludes that gamification enhances user loyalty and engagement, with recommendations for further personalization and interactive features to sustain its effectiveness
subject: Articles
  topic: section
subject: Gamification
  topic: keywords
subject: User Engagement
  topic: keywords
subject: E-commerce
  topic: keywords
subject: Shopee
  topic: keywords
subject: Rewards
  topic: keywords
subject: Loyalty
  topic: keywords
creator: Kelvin Kelvin
creator: Diny Anggraini Adnas
creator: Tony Wibowo
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 21
ending page: 30
doi: 10.35129/simak.v23i01.619

The Impact of Business Transformation in Improving Operational Performance at PT Telkom Witel Sulbagteng
type: item
description: This research was conducted to determine the impact of business transformation on improving operational performance at PT Telkom Witel Sulbagteng. The qualitative approach is based on a literature review of business transformation, Enterprise Resource Planning (ERP) systems, and operational performance. Microsoft Excel was used as the analysis tool. The study population consists of employees at PT Telkom Witel Sulbagteng. The results of this study indicate that service quality based on interviews, the top priority in improving operational performance is focusing on more responsive and high-quality customer services, such as enhancing customer trust through technologies such as cloud computing and big data, operational optimization is the second priority, although it faces challenges in coordination and service distribution, service diversification is critically important to meet changing market demands, making it a high priority, and human resource development does not dominate due to challenges in human resource capacity.
subject: Management
  topic: section
subject: Business Transformation
  topic: keywords
subject: ERP System
  topic: keywords
subject: Information Technology
  topic: keywords
subject: Operational Performance
  topic: keywords
creator: Rian Rian
creator: Syamsuddin Syamsuddin
creator: Asngadi Asngadi
creator: Kadek Agus Dwiwijaya
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 66
ending page: 82
doi: 10.35129/simak.v23i01.617

The Role of Leadership, Work Discipline, and Compensation in the Performance of the Sales Team at PT Indosat Ooredoo Sales Area Palembang
type: item
description: This study aims to analyze the impact of leadership, work discipline, and compensation on team performance at PT Indosat Ooredoo Sales Area Palembang. The research uses a quantitative approach with a survey method, involving 92 respondents who are employees of the company. Data were collected through questionnaires and processed using multiple linear regression analysis to test the impact of the three independent variables on the dependent variable, which is team performance. The results show that leadership and work discipline have a significant impact on team performance, while compensation does not show a significant effect. The results of the simultaneous test concluded that the independent variables simultaneously, namely Leadership, Work Discipline, and Compensation, had a significant influence on the dependent variable, namely Team Performance. These findings provide insights for the company to enhance team performance by improving leadership and strengthening work discipline. This study also suggests the importance of improving compensation strategies to increase employee motivation and performance.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Compensation
  topic: keywords
subject: Team Performance
  topic: keywords
creator: Selfi Saputri
creator: Susi Handayani
creator: Meilin Veronica
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 105
ending page: 120
doi: 10.35129/simak.v23i01.624

The Effect of Financial Technology and Self-Control on Impulsive Buying
type: item
description: This research seeks to examine the influence of financial technology usage and self-control on impulsive buying behavior, with income serving as a moderating variable. A quantitative approach with an explanatory method is employed in this study. A sample of 96 respondents was obtained through accidental sampling technique, namely Belikopi consumers in Sidoarjo who actively use fintech services in transactions. The data obtained was analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0 software. The results showed that the use of financial technology has a positive and significant effect on impulsive buying. In contrast, self-control does not have a significant effect on this behaviour. Moreover, income has been found to moderate and diminish the impact of financial technology on impulsive buying behavior. In contrast, income strengthens the effect of self-control on impulsive buying. This finding implies that income plays an important role in weakening or strengthening technological and psychological influences on impulsive consumption behaviour.
subject: Articles
  topic: section
subject: Financial Technology
  topic: keywords
subject: Self-Control
  topic: keywords
subject: Impulsive Buying
  topic: keywords
subject: Income
  topic: keywords
creator: Ani Mufassiro
creator: Achmad Zaki
creator: M. Mustaqim
creator: Devika Cherly Putrihadiningrum
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 121
ending page: 137
doi: 10.35129/simak.v23i01.623

The Effect of Service Quality on Customer Satisfaction Mediated by Brand Image and Customer Experience of Indibiz in Palu City
type: item
description: This study aims to analyze the influence of service quality on customer satisfaction mediated by brand image and customer experience of Indibiz n Palu City. This research employs a quantitative method. The population of the study consists of Indibiz customers at PT Telkom Witel Sulbagteng in Palu City, with a sample size of 105 respondents. Data collection was conducted using a Google Forms questionnaire, and the sampling technique applied was purposive sampling. The data analysis technique used in this study is Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SMARTPLS software. The results indicate that the brand image variable does not significantly affect customer satisfaction, while service quality has a significant impact on customer satisfaction, and customer experience also has a significant impact on customer satisfaction. The quality of service mediated by brand image does not have a significant effect on customer satisfaction. The quality of service mediated by customer experience has a significant effect on customer satisfaction.
subject: Management
  topic: section
subject: Brand Image Customer
  topic: keywords
subject: Customer Experience
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Service Quality
  topic: keywords
creator: Tri Ayu Sinta
creator: Ponirin Ponirin
creator: Syamsul Bachri
creator: Mohammad Zeylo Auriza
rights: Copyright (c) 2025 SIMAK
date: 2025-05-30
publication date: 2025-05-30
starting page: 138
ending page: 155
doi: 10.35129/simak.v23i01.627

http://ojs.feb.uajm.ac.id/index.php/simak/article/view/568
type: item
title: The Influence of Education Level, Accounting Understanding, and Business Size on The Preparation of Financial Reports of Micro, Small, and Medium Enterprises Based on Financial Accounting Standards for Micro, Small, and Medium Entities
description: MSMEs play a very important role in helping the economy in Indonesia. For every ongoing business? walk, No will let go from recording report finance. Research objectives for knowing the variables in influence compilation report MSME finances according to EMKM SAK which includes level of education, understanding accounting, and measurement business. Methodology study This method is quantitative. Research results using hypothesis testing show that Education level, understanding of accounting, and measurement of business influence compilation report MSME finance based on SAK EMKM. Increasing education levels tall will make perpetrator business to compose report correct finances. The more Lots understanding of accounting, the more good use of SAK EMKM. In addition, the more the magnitude of the business so must more thorough in do recording information.
subject: Articles
  topic: section
subject: Report Finance
  topic: keywords
subject: SAK EMKM
  topic: keywords
subject: UMKM
  topic: keywords
creator: Nabilah Hasyyati Winda Pratiwi
creator: Azfa Mutiara Ahmad Pabulo
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 74
ending page: 88
doi: 10.35129/simak.v22i02.568

Analysis And Design Of Sales Information System Using Personal Extreme Programming (PXP) At Sumber Prima Mitra
type: item
description: Sumber Prima Mitra currently relies on Microsoft Office such as Microsoft Word and Excel for administration and data storage purposes, as well as using Instagram and WhatsApp as communication and information media. This approach raises concerns regarding data security and the effectiveness of disseminating information about a company's products and services. This research aims to overcome this problem by designing a web-based sales information system that can increase the effectiveness of management and dissemination of information at Sumber Prima Mitra. The method applied in developing this information system is Personal Extreme Programming (PXP). PXP was chosen for its flexible and iterative approach, allowing for continuous customization according to the company's specific needs. This web-based sales information system is expected to provide an efficient platform for managing sales, marketing and promotional data. This sales information system was created using UI/UX as the basis for implementing the system. The UI/UX creation has been adjusted to the needs of Sumber Prima Mitra, so that the implementation of the system is faster and more targeted. With this system, Sumber Prima Mitra is expected to increase productivity, reduce the risk of data loss, and attract more customers through more effective and organized information dissemination.
subject: Articles
  topic: section
subject: Information System
  topic: keywords
subject: Sales
  topic: keywords
subject: Web
  topic: keywords
subject: Personal Extreme Programming (PXP)
  topic: keywords
creator: Arya Darmawan
creator: Zakki Abdillah
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 89
ending page: 99
doi: 10.35129/simak.v22i02.565

Analysis Of The Financial Performance Of Pt Multistrada Arah Sarana Tbk Before And After Debt Restructuring
type: item
description: This study aims to determine the significant differences in the level of liquidity, profitability, and solvency of PT Multistrada Arah Sarana before and after debt restructuring. The results showed that debt restructuring managed to improve the company's liquidity and profitability significantly, but did not have a significant impact on solvency. Significantly, but did not have a significant impact on solvency. Overall, this study concludes that debt restructuring has a positive impact on the company's positive impact on the company's financial performance, especially in terms of its ability to meet short-term to fulfill short-term obligations and generate profits, although it was not followed by an increase in the ability to fulfill long-term obligations. with an increase in the ability to meet long-term obligations. The increase in liquidity and profitability indicate that debt restructuring efforts have succeeded in strengthening the financial position of the company and providing efforts have successfully strengthened the company's financial position and contributed positively to positive contribution to business continuity and future financial performance. The findings of This confirms the benefits of debt restructuring in improving the company's financial performance, especially in the aspects of liquidity and profitability. the company, especially in the aspects of liquidity and profitability
subject: Articles
  topic: section
subject: Debt Restructuring
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Solvability
  topic: keywords
creator: Yohana Elisa Paba Folo
creator: Yudas Tadius Andi Candra
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 100
ending page: 116
doi: 10.35129/simak.v22i02.566

The Influence Of Accounting Benefits, Individual Benefits, Enterprise Resource Planning (Erp) System Quality And Management Commitment On User Satisfaction
type: item
description: This study aims to examine and analyze the influence of accounting benefits, individual benefits, ERP (Enterprise Resource Planning) system quality, and management commitment on user satisfaction in companies located in the City of Makassar that use the ERP system. This research employs a quantitative approach, which emphasizes the analysis of numerical data processed using quantitative research statistical methods with a correlational study approach. The data used in this study is primary data obtained from ERP system users. The data analysis technique used is Structural Equation Modeling (SEM), assisted by Partial Least Squares (PLS) software. The results of this study indicate that accounting benefits, individual benefits, ERP system quality, and management commitment have a positive and significant impact on user satisfaction. This means that, overall, the ERP system is capable of assisting individuals in performing assigned tasks to achieve optimal results.
subject: Articles
  topic: section
subject: Enterprise Resource Planning
  topic: keywords
subject: User Satisfaction
  topic: keywords
subject: Benefits of Accounting
  topic: keywords
creator: Anugra Hana Safitra
creator: Grace T Pontoh
creator: Hermita Arif
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 117
ending page: 129
doi: 10.35129/simak.v22i02.567

Students’ Intention to Pursue A Career in Taxation from the Perspective of the Theory of Planned Behavior
type: item
description: This research aims to examine and analyze the intention of students to pursue a career in taxation among accounting students at Hasanuddin University. This study uses three constructs in the theory of planned behavior (TPB), namely attitude, subjective norm, and perceived behavioral control, as well as learning experience as a moderating variable. This research uses primary data from questionnaires distributed to 185 respondents, accounting students class 2021-2022. The research results indicate that attitude, subjective norms, and perceived behavioral control influence students' intention to pursue a career in taxation, while learning experience fails to moderate the influence of attitude, subjective norms, and perceived behavioral control on students' intention to pursue a career in taxation.
subject: Taxation
  topic: section
subject: Career
  topic: keywords
subject: Intention
  topic: keywords
subject: Learning Experience
  topic: keywords
subject: Taxation
  topic: keywords
subject: Theory of Planned Behavior
  topic: keywords
creator: Gloria Gloria
creator: Grace Pontoh
creator: Amiruddin Amiruddin
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 145
ending page: 161
doi: 10.35129/simak.v22i02.569

The Role of Driver Services and Application Quality in Enhancing Gojek Customer Loyalty Through Satisfaction
type: item
description: The purpose of this research is to determine the influence of Driver Services and Application Quality on Customer Loyalty through Customer Satisfaction, both directly and indirectly. Primary data was obtained through a Google Form questionnaire, the link of which was distributed online to Gojek customers throughout Indonesia resulting 120 respondents. Four data contained missing value and outliers so 116 data were used. Data was processed using Smart PLS 4.0. This research propose seven hypotheses. The results show five hypotheses can be accepted, however hypothesis of Application Quality on Customer Loyalty and Driver Services on Customer Loyalty through Customer Satisfaction obtained p-value > 0.05 so concludes to not influential.
subject: Management Information System
  topic: section
subject: Driver Services
  topic: keywords
subject: Application Quality
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Customer Loyalty
  topic: keywords
subject: Gojek
  topic: keywords
creator: Atika Mutiarachim
creator: Nur Atika Yuniarti
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 130
ending page: 144
doi: 10.35129/simak.v22i02.562

The Influence of Mobile Banking Innovation and Fee-Based Income on the Value of Banking Firms
type: item
description: In today's world, banks are all about making life easier for their customers through technology. But shifting from traditional systems to these modern, innovative solutions isn't always a walk in the park. For banks to thrive in this competitive environment, they need to dive into digital transformation, like developing mobile banking apps and boosting fee-based income. This study looks at how these mobile banking innovations and fee-based income affect the value of banking firms on the Indonesia Stock Exchange (IDX) between 2021 and 2023. With 57 banks on the IDX as our study group, we used purposive sampling to pick our samples and multiple linear regression analysis with SPSS as our tool. The results show that mobile banking doesn't significantly impact the value of banking firms, but fee-based income does have a positive impact.
subject: Articles
  topic: section
subject: Mobile Banking
  topic: keywords
subject: Fee Based Income
  topic: keywords
subject: Value of Banking Firms
  topic: keywords
creator: Taufiq Andre Setiyono
creator: Widhy Setyowati
creator: Wahdinii Widi Nurjanah
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 65
ending page: 73
doi: 10.35129/simak.v22i02.558

SOR Theory in Chatbot Services to Increase Repurchase Intention
type: item
description: The Indonesian banking industry is currently undergoing rapid digital transformation, with the adoption of new technologies such as Artificial Intelligence (AI) to enhance customer service and operational efficiency. One interesting application of AI is chatbot services, computer programs that can simulate direct conversations with customers. AI chatbots offer various benefits to the banking industry, such as 24-hour customer service. However, there is limited research evaluating the impact of AI marketing activities through chatbots on repurchase intention in the Indonesian banking sector. This study analyzes the influence of AI marketing activities through AI chatbots on repurchase intention of banking services, with Word of Mouth (WOM) as a mediating variable. This study provides new insights into the impact of AI marketing activities on brand experience and customer repurchase intention. Using a quantitative method with a questionnaire on 300 bank customers. Banks should increase the use of AI and chatbots to increase repurchase intention through WOM.
subject: Articles
  topic: section
subject: Chatbot AI
  topic: keywords
subject: Marketing Activities
  topic: keywords
subject: Brand Experience
  topic: keywords
subject: Repurchase Intention
  topic: keywords
subject: WOM
  topic: keywords
creator: Hafiz Fadhly
creator: Kurniawati Kurniawati
creator: Yolanda Masnita
rights: Copyright (c) 2024 SIMAK
date: 2024-11-30
publication date: 2024-11-30
starting page: 41
ending page: 64
doi: 10.35129/simak.v22i02.536

The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange
type: item
description: The effect of IFRS 17 implementation on audit delay in insurance companies listed on the Indonesia Stock Exchange. Audit delay, which can affect the quality of financial statements, is expected to increase due to new complexities in insurance contract accounting. The objective is to understand how IFRS 17 impacts the completion time of the audit process. The dependent variable is audit delay, while the independent variables include operational complexity, profitability (ROA), and financial statement presentation. The results of the analysis show that operational complexity and profitability have no significant effect on audit delay, with significance values ??of 0.225 and 0.105, respectively. In contrast, the quality of financial statement presentation has a significant effect (0.036), affecting the efficiency of the audit process. This finding emphasizes the importance of improving the quality of financial statements to minimize audit delay. The conclusion is that operational complexity and company profitability have no significant effect on audit delay. In contrast, the quality of financial statement presentation has a significant effect. Good reports make it easier for auditors and speed up the audit process. Poor report quality slows down verification and evidence collection, increasing audit delay.
subject: Articles
  topic: section
subject: Audit Delay
  topic: keywords
subject: Financial Statement Quality
  topic: keywords
subject: IFRS 17
  topic: keywords
subject: Insurance Companies
  topic: keywords
subject: Operational Complexity
  topic: keywords
subject: Profitability
  topic: keywords
creator: Marsela Yunita Maan
creator: Azfa Mutiara Ahmad Pabulo
rights: Copyright (c) 2024 SIMAK
date: 2024-11-29
publication date: 2024-11-29
starting page: 23
ending page: 40
doi: 10.35129/simak.v22i02.552

The Influence of Firm Characteristics on Earnings Management
type: item
description: This study aimed to examine whether factors such as firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure influence real earnings management in firms listed on the LQ45 index. A purposive sampling method was used to collect data, with a total of 64 valid observations, free of outliers. To assess how independent variables—firm size, managerial ownership, leverage, audit committee tenure, and expertise—affect the dependent variable of earnings management, multiple linear regression analysis was employed. The analysis was conducted using SPSS version 27. The findings reveal that firm size has a significant negative effect on earnings management while managerial ownership, leverage, audit committee expertise, and audit committee tenure do not have a significant impact.
subject: Articles
  topic: section
subject: Earnings Management
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Audit Committee
  topic: keywords
creator: Ika Ayu Nurjannah
creator: Loggar Bhilawa
rights: Copyright (c) 2024 SIMAK
date: 2024-11-29
publication date: 2024-11-29
starting page: 1
ending page: 22
doi: 10.35129/simak.v22i02.539