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: Implementation of PSAK 72 in Revenue Recognition of Star Hotels in Post-Pandemic Bali
items: The Influence of Inflation, DER, ROA, and NPM in Stock Returns in Mining Companies Listed on the Indonesia Stock Exchange
items: The Influence of Halal Marketing Strategy, Product Quality, and Price On Skincare Purchase Decisions in Masamba
items: The Effect of Hospital Management Information System and Good Clinical Governance on The Effectiveness of Health Services with Internal Control as A Moderating Variable at Hikmah Hospital, Makassar
items: The Effect of Profitability, Liquidity, Asset Structure, and Dividend Policy on Capital Structure
items: Evaluating the Implementation of COSO-Based Internal Control in Operating Cost Control
items: The Effect of Financial Stress on the Composite Stock Price Index (IHSG)
items: The Impact of Sustainability Reports on The Profitability of Companies In The Primary Consumer Goods Sector Listed on The IDX For The Period
items: Analysis and Design of a Human Resource Information System for Optimizing Human Resource Management at CV XYZ
items: Detecting Financial Statement Fraud in Indonesian Companies: The Beneish M-Score Model
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 Influence of Employee Engagement on Turnover Intention Mediated by Job Satisfaction and Quiet Quitting of Generation Z Employee
items: The Effect of Media Attention, Institutional Ownership and Political Connection on Tax Avoidance
items: The Influence of Environmental Management Accounting and Environmental Performance on Company Value with Environmental Disclosure as an Intervening Variable
items: The Effect of Financial Technology and Self-Control on Impulsive Buying
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 Impact of Business Transformation in Improving Operational Performance at PT Telkom Witel Sulbagteng
items: The Impact Gamification on User Engagement on Shopee (Analysis)
items: The Effect of Service Quality on Customer Satisfaction Mediated by Brand Image and Customer Experience of Indibiz in Palu City

Implementation of PSAK 72 in Revenue Recognition of Star Hotels in Post-Pandemic Bali
type: item
description: This study aims to analyze the implementation of Indonesian Financial Accounting Standard (PSAK) Number 72 on Revenue from Contracts with Customers in five-star hotels in the Nusa Dua area of Bali, within the context of the post-COVID-19 tourism industry recovery. Employing a descriptive qualitative method with a multiple case study approach, data were collected through in-depth interviews with income auditors, chief accountants, and financial controllers at three five-star hotels, supported by an analysis of financial statement documents for the 2022–2023 period. Data were analyzed using the interactive model of Miles, Huberman, and Saldana (2014), comprising data condensation, data display through cross-case comparison matrices, and conclusion drawing, with triangulation to ensure validity. The findings indicate that all three hotels have formally adopted the five-step revenue recognition model of PSAK 72; however, inconsistencies were identified in the recognition of bundled room packages that include services such as breakfast, spa, and airport transfers. Furthermore, the handling of advance payments and no-show revenue has not been fully aligned with the performance obligation principles stipulated in the standard. The significant recovery in hotel performance—with occupancy rates reaching 72% and RevPAR surpassing pre-pandemic benchmarks by 37% in 2023—has driven increased complexity in revenue transactions, demanding stricter application of accounting standards. This study recommends adjustments to internal accounting policies and improvements in human resource competency in the field of tourism accounting.
subject: Articles
  topic: section
subject: PSAK 72
  topic: keywords
subject: Revenue Recognition
  topic: keywords
subject: Tourism Accounting
  topic: keywords
subject: Post-Pandemic
  topic: keywords
creator: Kadek Dian Jatiwardani
creator: Putu Esa Naranata Dewi
creator: Ni Wayan Risna Swardani
creator: Nyoman Angga Pradipa
creator: Mertyani Sari Dewi
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
doi: 10.35129/simak.v24i01.710

The Influence of Inflation, DER, ROA, and NPM in Stock Returns in Mining Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to analyze the factors influencing stock returns as a basis for investment decision-making. Stock return serves as an important indicator reflecting a company’s performance as well as investors’ confidence in its future prospects. Higher levels of return tend to increase the company’s attractiveness to investors. Therefore, understanding the determinants of stock returns is essential to assist investors in managing risk and optimizing investment gains. This study aims to examine and verify the effect of inflation, Debt to Equity Ratio (DER), Return on Assets (ROA), and Net Profit Margin (NPM) on stock returns. This research focuses on mining companies listed on the Indonesia Stock Exchange during the period 2021–2024, with a population of 46 companies. The sampling method used was purposive sampling, resulting in a sample of 28 companies. The data analysis technique employed was multiple linear regression analysis. The results show that inflation has a positive but insignificant effect on stock returns, Debt to Equity Ratio (DER) and Return on Assets (ROA) have a negative but insignificant effect on stock returns and Net Profit Margin (NPM) has a positive but insignificant effect on stock returns.
subject: Articles
  topic: section
subject: Inflation
  topic: keywords
subject: Debt To Equity Ratio
  topic: keywords
subject: Return On Assets
  topic: keywords
subject: Net Profit Margin
  topic: keywords
subject: Stock Returns
  topic: keywords
creator: Iis RInda Amaroh
creator: Hetty Muniroh
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
doi: 10.35129/simak.v24i01.708

The Influence of Halal Marketing Strategy, Product Quality, and Price On Skincare Purchase Decisions in Masamba
type: item
description: This study aims to examine the influence of halal marketing strategies, product quality, and price on consumer decisions to purchase halal skincare in Masamba District. This research is motivated by increasing public awareness of the importance of using halal products, especially among young women as the main users of skincare. The study used a quantitative approach with primary data collected through questionnaires from 115 respondents who use halal skincare. Data analysis was conducted using the SmartPLS 3.0 application to test validity, reliability, and relationships between variables. The results showed that halal marketing strategies, product quality, and price had a positive and significant effect on purchasing decisions. The coefficient of determination (R²) value of 0.718 indicates that 71.8% of the variation in purchasing decisions can be explained by these three variables, while the remaining 28.2% is influenced by other variables outside the research construct. These findings indicate that the implementation of Islamic value-based marketing strategies, superior product quality, and competitive prices can increase consumer trust and encourage purchasing decisions for halal skincare. Thus, a combination of halal marketing strategies, improving product quality, and setting appropriate prices are key factors in strengthening the competitiveness of halal skincare products.
subject: Articles
  topic: section
subject: Consumer Trust
  topic: keywords
subject: Halal Skincare
  topic: keywords
subject: Consumer Behavior
  topic: keywords
subject: Purchase Decisions
  topic: keywords
subject: Purchase Intention
  topic: keywords
creator: Miranda
creator: Suhardi M. Anwar
creator: Rahmawati
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
starting page: 57
ending page: 71
doi: 10.35129/simak.v24i01.707

The Effect of Hospital Management Information System and Good Clinical Governance on The Effectiveness of Health Services with Internal Control as A Moderating Variable at Hikmah Hospital, Makassar
type: item
description: This study aims to examine the influence of hospital management information systems and good clinical governance on the effectiveness of health services with internal control as a moderating variable at Hikmah Makassar Hospital. The population in this study was all employees of the Hikmah Hospital in Makassar City totaling 173 employees. Meanwhile, in determining the sample, we used several sample determination criteria so that the total sample in this study was 77 respondents. This research uses primary data by conducting direct research in the field, by giving questionnaires/statement sheets to 77 respondents. The data analysis method used is intervening analysis with the help of the Smart PLS application. Research results show that: partially that: Hospital Management Information Systems have a positive and significant effect on the effectiveness of health services in hospitals. Good Clinical Governance has a positive and significant effect on the effectiveness of health services in hospitals. Internal Control is able to moderate the Hospital Management Information System on the effectiveness of health services at the Hospital and Internal Control is able to moderate Good Clinical Governance on the effectiveness of health services in hospitals.
subject: Articles
  topic: section
subject: Hospital Management Information System
  topic: keywords
subject: Good Clinical Governance
  topic: keywords
subject: Effectiveness of Health Services
  topic: keywords
subject: Internal Control
  topic: keywords
creator: Nurul Auliah
creator: Marwah Yusuf
creator: Dahniyar Daud
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
starting page: 1
ending page: 11
doi: 10.35129/simak.v24i01.706

The Effect of Profitability, Liquidity, Asset Structure, and Dividend Policy on Capital Structure
type: item
description: This study aims to analyze the effect of profitability, liquidity, asset structure, and dividend policy on capital structure. This study uses a sample of 70 infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used is quantitative and takes secondary data from annual reports, which are analyzed using panel data regression using Eviews12. The results show that profitability and asset structure do not significantly influence capital structure. Meanwhile, liquidity has a negative effect and dividend policy has a positive effect on capital structure. The conclusion of this study is that high profitability does not always reduce debt because the infrastructure sector requires large amounts of external funding. High liquidity actually has a negative effect on capital structure. The higher the liquidity, the lower the use of debt because the company is able to finance its needs with internal funds. Asset structure has not had a significant impact on capital structure, the large proportion of fixed assets is not always a primary consideration for companies in determining funding decisions through debt. Dividend policy has a positive effect on capital structure. The greater the dividends distributed, the greater the company's need for external funding, so the use of debt in the capital structure increases.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Asset Structure
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Capital Structure
  topic: keywords
creator: Jihanu Tufahu
creator: Menik Indrati
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
starting page: 72
ending page: 91
doi: 10.35129/simak.v24i01.705

Evaluating the Implementation of COSO-Based Internal Control in Operating Cost Control
type: item
description: This study aims to evaluate the implementation of COSO-based internal control in supporting operating cost control at PT Barru Barakah Properti. This research employs a descriptive qualitative case study approach. Data were collected through semi-structured interviews, documentation, and observation involving internal parties from the finance, accounting, administration, and operational departments. Data validity was strengthened through source and technique triangulation by comparing interview findings with company documents and field observations. The analysis was conducted based on the five components of the COSO Framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The findings show that the company has implemented control environment, control activities, and information and communication components through organizational structure, authorization procedures, supporting documents, and routine reporting mechanisms. However, risk assessment and monitoring have not been formally and systematically implemented, as risk identification, evaluation, and follow-up mechanisms remain informal and are not supported by written procedures or evaluation reports. These findings indicate that the company’s internal control system is still operationally oriented and has not fully functioned as an integrated control mechanism. This study contributes to the practical evaluation of COSO-based internal control in operating cost control, particularly in a property service company context.
subject: Accounting Information System
  topic: section
subject: COSO
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Operational Cost Control
  topic: keywords
creator: Warnila
creator: Azwar Anwar
creator: Nurafni Oktaviyah
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
starting page: 120
ending page: 130
doi: 10.35129/simak.v24i01.703

The Effect of Financial Stress on the Composite Stock Price Index (IHSG)
type: item
description: This study is motivated by the increasing instability of the global economy, which impacts the Indonesian financial market, particularly through financial stress that affects the movement of the Composite Stock Price Index (IHSG). The aim of this study is to analyze the influence of the Financial Stress Index (FSI) on the IHSG in Indonesia. The research method used is a quantitative approach with multiple linear regression analysis based on monthly data over a specific period. The results indicate that the FSI has a significant effect on the movement of the IHSG, reflecting that financial stress has a spillover effect on the domestic stock market. These findings highlight the importance of financial stability policies to minimize the impact of financial stress on the Indonesian capital market.
subject: Articles
  topic: section
subject: Composite Stock Price Index
  topic: keywords
subject: Economic Policy Uncertainty
  topic: keywords
subject: Financial Stress Index
  topic: keywords
creator: Afrilianto
creator: Animah
creator: Tri Hanani
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
starting page: 12
ending page: 25
doi: 10.35129/simak.v24i01.702

The Impact of Sustainability Reports on The Profitability of Companies In The Primary Consumer Goods Sector Listed on The IDX For The Period
type: item
description: This study aims to examine the effect of sustainability reporting on the profitability of primary consumer goods companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Sustainability reporting is measured using the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) Standards, while profitability is measured by Return on Assets (ROA). The sample was selected using purposive sampling, resulting in 68 observations, and analyzed using simple linear regression. The results indicate that sustainability reporting has a significant negative effect on profitability of companies in the primary consumer goods industry, suggesting that increased disclosure tends to reduce ROA in the short term. This study is limited by the quantitative measurement of SRDI, the use of ROA as the sole profitability indicator, and the relatively short observation period.
subject: Articles
  topic: section
subject: Primary Consumer Goods,
  topic: keywords
subject: Profitability,
  topic: keywords
subject: Return on Assets
  topic: keywords
subject: Sustainability Report
  topic: keywords
creator: Nurul Asma Rani
creator: Hariany Idris
creator: Azwar Anwar
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
doi: 10.35129/simak.v24i01.679

Analysis and Design of a Human Resource Information System for Optimizing Human Resource Management at CV XYZ
type: item
description: This study aims to analyze and design a web-based Human Resource Information System (HRIS) at CV XYZ, a company engaged in the distribution of fast moving consumer goods. The current human resource management process is still conducted manually, leading to inefficiencies, data inconsistencies, and delays in report generation. Data were collected through interviews, observation, documentation review, and literature study. The collected data were analyzed using a descriptive analysis approach to identify system requirements and existing problems. The system was developed using the Agile software development approach and modeled using Unified Modeling Language (UML). The results of this study produce an integrated HRIS that supports employee data management, attendance, payroll, leave, and shift scheduling within a single platform. The proposed system provides a structured solution for managing human resource data and demonstrates the potential to improve efficiency, accuracy, and accessibility of information. The system can also serve as a reference model for similar organizations facing comparable human resource management challenges.
subject: Management Information System
  topic: section
subject: Information System
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Agile
  topic: keywords
subject: UML
  topic: keywords
creator: Stefanie Quinevera
creator: Desta Ovilini
creator: Desiana Dian Malasari
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
doi: 10.35129/simak.v24i01.678

Detecting Financial Statement Fraud in Indonesian Companies: The Beneish M-Score Model
type: item
description: This study aims to detect financial statement fraud in Indonesian companies using the Beneish M-Score model. The research covers 622 companies from ten sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024, with a total of 2,488 financial statements. The data was obtained from the IDX's published financial reports and analysed using eight Beneish M-Score ratios to classify companies into manipulator and non-manipulator categories. The results show that 34.03% of companies were identified as manipulators, while the remaining 65.97% were classified as non-manipulators. The technology sector had the highest percentage of manipulators (45%), followed by the raw materials sector (37%) and energy (36.49%). Conversely, the transportation (24.04%) and health (27.68%) sectors had the lowest percentages. These findings confirm that financial statement fraud remains a serious problem, with varying levels of risk across sectors. The implications of the study emphasise the importance of strengthening corporate governance, the role of external audits, and regulatory oversight to prevent manipulative practices. In addition, this study contributes to academic literature by providing a comprehensive overview of cross-sector manipulation trends in Indonesia.
subject: Articles
  topic: section
subject: Financial Statement Fraud
  topic: keywords
subject: Beneish M-Score
  topic: keywords
subject: Profit Manipulation
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Ghazi Althof Ayyasy
creator: Isnawati
rights: Copyright (c) 2026 SIMAK
date: 2026-05-31
publication date: 2026-05-31
doi: 10.35129/simak.v24i01.667

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 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 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 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 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 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 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 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 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