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Cakrawala Repositori Imwi
Published by Institut Manajemen Wiyata Indonesia
ISSN : 26208490     EISSN : 26208814     DOI : https://doi.org/10.52851/cakrawala.
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Cakrawala Repositori IMWI focuses on publishing original research articles, reviewing articles from contributors, and current issues relating to Economics, Business and Management. The main purpose of the journal is to provide a platform for scholars, academics, and researchers to share contemporary thinking in the field. The work should not be published or submitted for publication elsewhere. The official language of the manuscript that will be published in Jurnal Cakrawala Repositori IMWI is Indonesian. For information and registration, contact cakrawala@imwi.ac.id. Jurnal Cakrawala Repositori IMWI is a peer-reviewed journal which is published six times a year. This journal is an open-access that publishes research outcomes with significant contributions to the understanding and improvement of management science. The review process in this journal employs a double-blind peer-review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,172 Documents
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Distinguishing Between Transfer Pricing, Transfer Mispricing, and Trade Mis Invoicing: Implications for Indonesia’s Fiscal Resilience Sahat Parlindungan Simarmata
Cakrawala Repositori IMWI 330-342
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

The erosion of the multinational tax base is not only related to transfer pricing, but also transfer mispricing and trade mis invoicing which have different normative characteristics and policy implications. PMK 172/2023 and PMK 136/2024 mark a shift in tax base protection from the fairness testing of affiliate transactions towards a global minimum tax architecture. This article analyzes the conceptual differentiation of the three terms and explains how the two PMKs complement each other in dealing with the erosion of the tax base and strengthening Indonesia's fiscal resilience. The research used a qualitative approach in the form of a conceptual study of the latest Indonesian tax regulations and journal literature and academic reports 2016–2026 on transfer pricing, base erosion and profit shifting, and Global Anti-Base Erosion Rules (GloBE). Transfer pricing is a legitimate practice as long as it meets the arm's length principle; Transfer mispricing is an aggressive irregularity that shifts profits to a low-tax jurisdiction; and trade mis invoicing is the manipulation of trade documents related to illicit financial flows. PMK 172/2023 functions as a micro instrument to test the fairness of affiliate transactions, while PMK 136/2024 is a macro instrument through IIR, UTPR, and QDMTT to ensure an effective tax rate of at least 15 percent. All three concepts cannot be treated equally. The protection of Indonesia's tax base requires clarity of terminology, supervision of affiliate transactions, inter-agency coordination, and readiness for compliance with the GloBE regime.
Strategies for Optimizing Land and Building Tax Revenue in Karawang Regency Frestya Kristyana Carry; Dedi Budiman Hakim; A Faroby Falatehan
Cakrawala Repositori IMWI 310-329
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Land and building tax (PBB) is a significant source of regional revenue, yet its realization in Karawang Regency remains low with declining taxpayer compliance. This research aims to describe PBB revenue, determine the level of taxpayer compliance, analyze the influence of the number of taxpayers, compliance rate, PBB receivables, population, and population density on PBB revenue, and formulate alternative strategies for optimizing PBB revenue in Karawang Regency. Primary data were obtained through interviews and questionnaires, while secondary data were derived from documents at relevant agencies. The analytical approaches used include descriptive analysis, panel data regression analysis, and multicriteria policy analysis (MULTIPOL). The results show that the majority of sub-districts in Karawang Regency have very low PBB revenue realization achievement with an average below 50% and tending to decline until 2024, with the compliance ratio decreasing from 38.00% in 2020 to 29.54% in 2024. The panel data regression analysis results indicate that simultaneously the variables of number of taxpayers, compliance rate, PBB receivables, population, and population density have a significant influence on PBB revenue realization, but only the number of taxpayers, compliance rate, and PBB receivables have a significant partial influence. Based on the MULTIPOL analysis with two scenarios, the results show that technology enhancement is the priority policy that must be implemented to optimize PBB revenue, followed by apparatus human resource development, database updating, regulatory availability, and increasing taxpayer awareness.
Pendekatan Inovatif dalam Pemasaran Digital untuk Produk Sensitif: Penelitian pada UMKM Kafani Rokibullah Rokibullah
Cakrawala Repositori IMWI 28-40
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Perubahan sosial dan ekonomi akibat revolusi digital telah mengubah cara pemasaran di Indonesia, terutama bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis penerapan strategi pemasaran digital yang digunakan oleh UMKM Kafani dalam memasarkan produk kain kafan melalui platform TikTok, yang selama ini dianggap tabu dan kurang menarik. Melalui pendekatan pemasaran yang kreatif dengan humor dan narasi budaya, Kafani berhasil meraih perhatian pasar yang lebih luas, bahkan internasional. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, melibatkan wawancara mendalam dan analisis dokumentasi terhadap sesi live TikTok Kafani. Hasil penelitian menunjukkan bahwa penggunaan fitur live shopping, interaksi langsung dengan konsumen, serta penggabungan humor dengan edukasi dapat meningkatkan minat pasar terhadap produk yang sensitif. Implikasi praktis penelitian ini memberikan wawasan kepada UMKM dalam memanfaatkan media sosial untuk memasarkan produk dengan nilai religius dan budaya tinggi, serta membuka peluang pasar lebih luas. Secara teoritis, penelitian ini memperkaya literatur pemasaran digital dengan fokus pada produk sensitif yang memiliki nilai religius dan budaya.
The Effect of Social Media Marketing and Electronic Word of Mouth on Purchase Decisions, with Brand Awareness as A Mediating Variable, at Mosa Coffee Garage Damar Athala Raya; Vigory Gloriman Manalu
Cakrawala Repositori IMWI 172-182
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Competition among coffee shops in Bandung has become increasingly intense due to the rapid growth of coffee shop businesses and changing consumer behavior in digital environments. This study analyzed the effects of Social Media Marketing (SMM) and Electronic Word of Mouth (E-WOM) on Purchase Decisions, with Brand Awareness as a mediating variable at Mosa Coffee Garage. Using a quantitative associative approach with a survey method, an online questionnaire was distributed to 446 respondents who had previously purchased products at Mosa Coffee Garage. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) through SmartPLS 4.0. The results showed that SMM (coefficient = 0.491; T-statistic = 17.815) and E-WOM (coefficient = 0.641; T-statistic = 24.222) had significant and positive effects on Brand Awareness. Brand Awareness demonstrated the strongest positive effect on Purchase Decisions (coefficient = 1.095; T-statistic = 29.755). Interestingly, SMM (-0.165) and E-WOM (-0.314) exhibited negative direct effects on Purchase Decisions; however, Brand Awareness successfully mediated these relationships through positive indirect effects (SMM?BA?PD = 0.537; E-WOM?BA?PD = 0.702). The R² values indicated that 68.9% of the variance in Brand Awareness and 67.9% of the variance in Purchase Decisions were explained by the proposed model. These findings confirm that digital marketing strategies are more effective in influencing purchase decisions when they first strengthen brand awareness rather than relying solely on direct promotional approaches that may generate consumer resistance.
Determinants of Financial Statement Quality: The Role of Good Governance, Technology, and Work Motivation Rahma Danita; Nina Yusnita Yamin; Rahayu Indriasari; Phatra Anggana Djuri
Cakrawala Repositori IMWI 343-354
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Financial statements reflect the accountability and transparency of local governments to the community. This study aims to analyze the influence of Good Governance, Technology Utilization, and Work Motivation on the Quality of Financial Statements in Regional Apparatus Organizations (Organisasi Perangkat Daerah [OPD]) in Palu City. The study employed a quantitative approach involving 123 respondents consisting of OPD leaders, heads of finance sub-divisions, and operators of the Regional Government Information System (Sistem Informasi Pemerintahan Daerah [SIPD]) from 41 Regional Apparatus Organizations. Data analysis was conducted using SmartPLS with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings indicate that the implementation of Good Governance and Technology Utilization are key pillars that significantly enhance financial statement quality. Interestingly, Work Motivation, when examined individually, did not demonstrate a significant influence within this context. This suggests that effective systems and organizational mechanisms tend to play a more dominant role in determining financial reporting outcomes than the psychological factors of local government officials. These findings provide a new perspective for policymakers in local governments to prioritize systemic improvements and digital infrastructure development in efforts to achieve cleaner, more transparent, and more reliable financial governance.
System Implementation, Evaluation Methods, Utilization of Results, and Effectiveness of the Performance Evaluation System at the Refinery Arif Indra Nugraha; Isnurhadi; Mu'izzuddin; Wita Farla WK; Yomeini Margareth
Cakrawala Repositori IMWI 444-457
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Performance appraisal systems often appear procedurally complete; however, their effectiveness does not always result from the completeness of these stages alone. This study analyzed the effects of performance appraisal system implementation and performance appraisal methods on the effectiveness of the employee performance appraisal system, with the utilization of performance appraisal results as a mediating variable. The research was conducted at PT X, one of the processing units (refineries) of an energy company operating in the oil and gas processing sector in Indonesia, an industry that requires work precision, safety compliance, cross-functional coordination, and operational reliability. Data were collected through questionnaires distributed to 72 employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results showed that performance appraisal methods had positive and significant effects on the utilization of performance appraisal results and the effectiveness of the employee performance appraisal system. The utilization of performance appraisal results also had a positive and significant effect on the effectiveness of the employee performance appraisal system. In contrast, the implementation of the performance appraisal system had a positive but statistically insignificant effect. The mediation analysis revealed that the utilization of performance appraisal results mediated the relationship between performance appraisal methods and the effectiveness of the employee performance appraisal system but did not mediate the relationship between performance appraisal system implementation and the effectiveness of the employee performance appraisal system.
Navigating Performance: Organisational Culture and Transformational Leadership in Yogyakarta Telesales Katarina Wulandari; Norman Santoso; Silviana Halim; Abdul Rohman
Cakrawala Repositori IMWI 388-402
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

This study examined how organisational culture and transformational leadership influenced telesales performance within a highly structured digital workplace, with a focus on the mediating role of job satisfaction. Although numerous studies have explored leadership and organisational culture in general contexts, limited research has investigated these factors within technology-mediated telesales sectors in emerging economies, where operations rely heavily on automated systems and strict performance metrics. This study hypothesised that organisational culture had a significant positive relationship with both job satisfaction and job performance, and that transformational leadership also had a significant positive relationship with both variables. Furthermore, it was hypothesised that job satisfaction had a significant positive relationship with job performance and mediated the relationships between organisational culture and job performance, as well as between transformational leadership and job performance. The researchers collected data through an online survey and analysed 143 valid responses using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that organisational culture had a strong positive effect on job satisfaction and job performance. Transformational leadership positively influenced job satisfaction; however, it unexpectedly demonstrated a significant direct negative effect on job performance, suggesting that its influence on operational performance occurred primarily through job satisfaction rather than through a direct pathway. Job satisfaction was found to be an important mediator in the relationship between organisational culture and transformational leadership with job performance. These findings provide valuable insights for telesales companies in developing economies, particularly by highlighting the importance of a supportive organisational culture and effective job satisfaction strategies in strengthening the contribution of leadership toward improved employee performance.
The Influence of Strategic Decision-Making Behavior on Internal Negotiation Effectiveness and Organizational Performance in Mining Companies Gong Zibo; Gallang Perdhana Dalimunthe
Cakrawala Repositori IMWI 403-422
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

The study was motivated by the complexity and uncertainty of the mining industry, which requires organizations to develop effective decision-making processes and strong internal coordination to achieve sustainable performance. Although strategic decision-making has been widely recognized as an important determinant of organizational success, limited research has examined the mediating role of internal negotiation effectiveness, particularly within the mining sector. This study employed a quantitative approach with a causal-associative research design. Data were collected through a structured questionnaire distributed to 200 employees involved in strategic decision-making and internal coordination processes. Respondents were selected using purposive sampling, and data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the direct and indirect relationships among variables. The results showed that strategic decision-making behavior had a positive and significant effect on organizational performance and internal negotiation effectiveness. Furthermore, internal negotiation effectiveness positively influenced organizational performance and significantly mediated the relationship between strategic decision-making behavior and organizational performance. These findings indicated that effective strategic decisions produced stronger performance outcomes when supported by effective internal communication, collaboration, and negotiation processes. This study contributed to the strategic management literature by highlighting the role of internal negotiation effectiveness as a mechanism that strengthens the relationship between managerial decision-making and organizational performance. Practically, these findings provide valuable insights for mining company managers to improve decision quality and strengthen internal coordination capabilities.
Global Marketing Plan and Strategy of PT Sumber Daya Energi Coal Mine Under China Qinfa Group Chen Xiaoli; Gallang Perdhana Dalimunthe
Cakrawala Repositori IMWI 423-443
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

The global coal industry is undergoing significant transformation due to energy transition policies, environmental regulations, geopolitical uncertainties, and fluctuations in commodity prices. Although coal demand has declined in some developed countries, Asian markets—particularly China, India, and Vietnam—continue to present substantial opportunities. PT Sumber Daya Energi (SDE) Coal Mine, a strategic mining project under China Qinfa Group, has significant production capacity and integrated infrastructure; however, it faces challenges in global market penetration, brand recognition, product acceptance, buyer confidence, and sustainable competitiveness. This study aimed to formulate an effective global marketing strategy for SDE Coal Mine to strengthen its international market position and support long-term business growth.This research employed a qualitative case study approach by integrating industry analysis, interview insights, pattern matching, SWOT analysis, and a multi-criteria decision-making approach using AHP and EDAS. The findings revealed that market size, price attractiveness, product compatibility, and relationship potential were the most influential factors in selecting export markets. The AHP-EDAS analysis identified China, South Korea, and Vietnam as the most attractive markets. Considering current production capabilities and product specifications, China, India, and Vietnam were prioritized as the main target markets. The proposed global marketing strategy consisted of five key areas: product differentiation, market-based pricing, distribution optimization, relationship-oriented promotion, and strategic partnership development.
The Effect of Performance Measurement on Product Innovation, with Leadership Style as A Moderating Variable Retalia Risma Sari
Cakrawala Repositori IMWI 366-387
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Product innovation has become an essential capability for manufacturing companies to maintain competitiveness in an increasingly dynamic market environment. However, achieving sustainable innovation requires effective managerial mechanisms, including the implementation of performance measurement systems and appropriate leadership approaches. This study aimed to examine the effect of performance measurement on product innovation and analyze the moderating role of leadership style in strengthening the relationship between performance measurement and product innovation. The research employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 100 respondents consisting of business owners and production managers from manufacturing companies in Jember Regency, East Java. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results showed that performance measurement had a positive and significant effect on product innovation, with a path coefficient of 0.373 and a significance value of 0.000. Furthermore, leadership style significantly moderated the relationship between performance measurement and product innovation, as demonstrated by an interaction coefficient of 0.602 and a significance value of 0.000. The structural model explained 68.4% of the variance in product innovation, indicating strong predictive capability. These findings indicate that performance measurement functions not only as an evaluation instrument but also as a strategic mechanism for encouraging innovation activities. This study contributes to the management literature by emphasizing the importance of integrating performance measurement systems and leadership styles to strengthen innovation capabilities within manufacturing organizations.

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