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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 The work should not be published or submitted for publication elsewhere.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 1,132 Documents
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Pengaruh Transfer Pricing, Karakter Eksekutif, dan Koneksi Politik Terhadap Tax Avoidance Santi Haztania; Tri Utami Lestari
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.112

Abstract

Tax is the largest contribution to the state made by taxpayers and is used as a state necessity for the prosperity of the people. For companies, tax is a profit deduction element which can be a factor that can harm the company. The difference in interests can lead to conflicts such as taxpayer non-compliance which will have an impact on the company's efforts to minimize taxes. This effort is carried out by carrying out a tax avoidance scheme, one of the tax avoidance efforts that is often carried out legally and safely is tax avoidance. Tax avoidance is a legal tax avoidance effort carried out by utilizing the loopholes (gray area) in the applicable tax laws and regulations with the aim of minimizing the amount of tax payable. The measurement of tax avoidance in this study is using the Cash Effective Taxes Rate (CETR) proxy. This study was conducted to analyze the effect of transfer pricing, executive character, and political connections on tax avoidance simultaneously and partially in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population in this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample selection technique used was purposive sampling. The sample obtained was 35 companies, so the number of observations in this study for 3 (three) years was 105 observation data. The data analysis method in this study was analyzed using descriptive statistics and panel data regression with the help of EViews 10 software. The results of this study indicate that simultaneously transfer pricing, executive character, and political connections affect tax avoidance. Partially, transfer pricing has no effect on tax avoidance, while executive character and political connections affect tax avoidance.
Analisis Yuridis Tindak Pidana Penganiayaan terhadap Hewan (Studi Kasus Putusan Nomor : 207/Pid.Sus/2022/PN. BLT) Nining Yurista Prawitasari; Husein Manalu; Riyanto Riyanto
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.138

Abstract

Korban tindak pidana penganiayaan tidak hanya terjadi pada manusia, melainkan hewan juga bisa menjadi korbannya. Penyiksaan terhadap hewan semakin merajalela dilakukan oleh sekelompok orang. Latar belakang masalah adalah berawal dari maraknya kasus-kasus penganiayaan terhadap hewan, baik terhadap hewan yang diambil dagingnya untuk dikonsumsi, hewan yang dimanfaatkan untuk atraksi hiburan, dan hewan langka/dilindungi oleh Pemerintah. Hal demikian merupakan suatu perbuatan melawan hukum dimana perbuatan tersebut telah dilarang dalam ketentuan peraturan perundang-undangan yang berlaku di wilayah Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pertimbangan hukum hakim dan penjatuhan hukuman yang tepat diberikan bagi pelaku tindak pidana penganiayaan hewan berdasarkan ketentuan umum pada Kitab Undang-Undang Hukum Pidana dan ketentuan khusus pada Undang- Undang tentang Peternakan dan Kesehatan Hewan. Metode penelitian yang digunakan adalah yuridis normatif dengan menganalisis KUHP, KUHAP, Undang-Undang tentang Peternakan dan Kesehatan Hewan, putusan pengadilan serta literatur-literatur terkait. Hasil dari penelitian yang dicapai adalah bagaimana analisa yuridis secara tepat terhadap putusan perkara nomor:207/Pid.Sus/2022/PN.BLT). Diharapkan agar manusia memiliki rasa saling mengasihi kepada hewan sebagai sesama makhluk ciptaan Tuhan dan kesadaran taat hukum bahwa menganiaya hewan merupakan suatu kesalahan dan tergolong tindak pidana.
Determinan Kemiskinan Ditinjau dari Pengaruh Sektor Pertanian Indonesia Tahun 2014-2018 Refo Aulia Alba; Liza Kurnia Sari
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.154

Abstract

Kemiskinan merupakan inti dari masalah pembangunan di Indonesia, dimana target penurunan persentase kemiskinan nasional pada tahun 2018 belum mencapai target sesuai RPJMN tahun 2015-2019 sebesar 8-9 persen. Angka kemiskinan pada tahun 2018 masih berada pada angka 9,66 persen. Kemampuan penurunan kemiskinan pun semakin menurun dilihat dari lambatnya laju penurunan persentase kemiskinan. Penurunan kemiskinan yang semakin lambat dapat mengakibatkan pembangunan ekonomi suatu negara menjadi terhambat.Menariknya, jumlah penduduk miskin yang bekerja pada lapangan usaha utama sektor pertanian pada tahun 2018 cukup banyak yaitu sebesar 55,07 persen, angka ini tergolong besar karena lebih dari separuh penduduk miskin bekerja pada sektor pertanian. Oleh karena itu, penulis ingin meneliti bagaimana pengaruh sektor pertanian dilihat dari produktivitas tenaga kerja pertanian, pertumbuhan ekonomi sektor pertanian, dan realisasi anggaran pembangunan infrastruktur pertanian daerah terhadap kemiskinan menggunakan metode analisis regresi unbalanced data panel dengan REM. Didapat hasil bahwa dengan tingkat signifikansi sebesar lima persen, secara parsial variabel produktivitas tenaga kerja pertanian berpengaruh positif sedangkan pertumbuhan ekonomi sektor pertanian signifikan berpengaruh negatif terhadap kemiskinan. Belanja modal jalan, irigasi dan jaringan sektor pertanian berpengaruh tidak signifikan terhadap kemiskinan Indonesia tahun 2014 hingga 2018.
Analisis Efektivitas Penanggulangan Tindak Kejahatan Jalanan di Wilayah Hukum Polres Tangerang Selatan Mahendra Tri Octavianus; Eva Achjani Zulfa; Indriyanto Seno Aji
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.156

Abstract

The police are one of the many law enforcement officers who have the authority to carry out investigation and investigation duties for all criminal cases. Street crime is one of the many crimes classified as a criminal element that is still developing in society and often causes disturbances in security and order. The COVID-19 pandemic gives an indication of a significant increase in street crime, including in the jurisdiction of the South Tangerang Police. This study tries to see the effectiveness of law enforcement, especially the prevention of street crime from the pre-emptive aspect in the jurisdiction of the South Tangerang Police and identify important factors that affect.
Context-Aware Untuk Natural Language Processing Services Menggunakan Arsitektur Microservices Abdullah Aziz Sembada; Dhomas Hatta Fudholi; Raden Teduh Dirgahayu
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.163

Abstract

Berkembangnya era industri 4.0 dan big data membuat Natural Language Processing banyak dibutuhkan terutama saat melakukan preprocessing data. Dengan adanya Natural Language Processing service agar bisa mempermudah peneliti dalam melakukan penelitian karena beberapa kebutuhannya sudah disediakan. Sebelum menyediakan service-service Natural Language Processing terlebih dahulu melakukan perancangan sistem. Sistem di buat menggunakan microservice architecture, microservice dipilih karena memiliki karakteristik flexible, aman, error terisolasi sangat memudahkan dalam melakukan pengembangan sistem. Dalam sistem ini ditambahkan fitur Context-Aware untuk memudahkan pengguna dalam mengolah data. Tujuan dari penelitian adalah mampu mengintegrasikan Context-Aware ke dalam sistem Natural Language Processing service sehingga sistem mampu memberikan rekomendasi algoritma yang paling tempat dari data yang dimiliki pengguna. Hasil pengujian sistem menunjukan bahwa Natural Language Processing service dapat mempersingkat penelitian tentang natural language processing. Hasil tersebut tidak lepas dari fitur context-aware yang dapat memnentukan jenis file atau data yang di-input pengguna, dengan demikian pengguna langsung diarahkan oleh sistem untuk memproses file atau data tersebut dengan algoritma clustering atau classification. Implementasi microservices juga sangat membantu dalam pengembangan terutama penambah service atau algoritma tidak akan mengganggu service yang sudah ada.
Analysis Sentiment of Nestle Bear Brand during the Covid-19 Pandemic on Social Media Twitter Fauzan Kamil; Arga Hananto
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.166

Abstract

Position and brand image are important and crucial in marketing strategy. Brand position and image form strong associations with targeted consumers used to differentiate a brand from its competitors. Companies must understand good marketing strategies to improve their brand position in society based on consumer perspective. During the Covid-19 pandemic, especially in 2021, there was a unique phenomenon, whereby the demand for Bear Brand Milk was greater than the market leader, namely Ultra milk, while Ultra milk was even cheaper than the Bear Brand milk. This phenomenon is discussed on social media, especially Twitter regarding opinions from consumers in purchasing the products. This study aims to determine whether online text reviews can provide an overview of the position and brand image of Bear Brand Milk using LIWC (Linguistic Inquiry and Word Count) sentiment analysis and PCA (Principal Component Analysis). Based on our analysis, we can conclude that LIWC can provide an overview regarding the brand image and brand positioning of Bear Brand milk and Ultra milk. Brand image is obtained from variables that describe psychological variables when using or imagining the brands. Brand Position through PCA analysis describes the difference in gain between the dominant variables in the two brands.
Perencanaan Event Pementasan Tari Tradisional Dengan Tema “We Are Awesome” Oleh Siswa-Siswi Berkebutuhan Khusus Sekolah Mandiga Untuk Meningkatkan Kesadaran Publik Tentang Sekolah Mandiga Fitria Febriyola; Lia Wuliani; Ayu Ditha Greslya Puttileihalat
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.181

Abstract

Dengan manfaat yang baik untuk tubuh dan kemampuan komunikasi anak autisme, saya selaku pembuat karya ingin membuat serangkaian event yang ditujukan untuk siswa/i Sekolah Mandiga yang berjudul “Perencanaan Event Pementasan Tari Tradisional oleh Siswa-Siswi Sekolah Mandiga untuk Meningkatkan Awareness”. Selain itu, event ini dapat dijadikan sebagai media komunikasi untuk meningkatkan pengetahuan publik mengenai Sekolah Mandiga ke masyarakat, orang tua yang memiliki anak dengan autisme dan orang-orang yang peduli dengan autisme agar anak-anak autisme dapat berkarya seperti anak yang tidak memiliki kebutuhan khusus.
Pengaruh Berakhirnya Wabah Covid-19 Terhadap Perekonomian UMKM di Kota Surakarta Farah Dina Eka Putri; Sapta Mei Budiyanto
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.184

Abstract

This study aims to determine the effect of the end of the Covid-19 outbreak on the economy of MSMEs (Micro, Small and Medium Enterprises) in Surakarta City. This research method is a qualitative method with a descriptive approach. Data were collected through participatory observation, in-depth interviews and document studies. Informants in this study consisted of MSME (Micro, Small and Medium Enterprises) owners, MSME (Micro, Small and Medium Enterprises) workers and other MSME (Micro, Small and Medium Enterprises) actors. The results showed that the Covid-19 pandemic had a significant negative impact on the economy of MSMEs in Surakarta City. The solutions proposed to overcome this problem include social protection, tax reduction, and infrastructure development. This research is expected to provide important information for the government, entrepreneurs and workers of MSMEs (Micro, Small and Medium Enterprises) about the negative impact of the end of the Covid-19 outbreak on the economy of MSMEs (Micro, Small and Medium Enterprises) in Surakarta City, and assist the government in determining the right strategy to promote the economy of MSMEs (Micro, Small and Medium Enterprises) in the region.
Deconstruction Of Content As Prevention Of Terrorism: Social Media Study Of The National Agency For Counterterrorism (BNPT) Febrityas Febrityas; Muhammad Syauqillah
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.185

Abstract

The role of government and society in social media is urgently needed as a counter-narratives of propaganda from terrorist group to against the spread of narratives of hoax, intolerance, extremism and radicalism. However, there is still a bias in building narratives against terrorist groups. It is necessary to carry out deconstruction efforts to prevent terrorism through the media. This study uses a virtual ethnographic approach to see how far the construction of counter-narratives, counter-propaganda is made by the government, so we can see things that need to be deconstructed. The results of the study show that in some BNPT social media, the counter-narrative content towards radical groups is more dominant, so it is giving rise to stigma, secondary deviation, and the difficulty of understanding the diction that appears in a counter-narrative content by the society. So that later it can be classified what can be consumed by the public and not. The public wants practical and instant content, short videos, and information that can be understood by all people.
Pengaruh Online Customer Review dan Online Customer Rating Terhadap Keputusan Pembelian Pada Aplikasi Tokopedia Dimoderasi Oleh Kualitas Produk Virgo Simamora; Dina Maryana
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.189

Abstract

This research seeks to explain the moderating effect of product quality on the relationship between online customer reviews and ratings and online purchasing decisions. Unknown number of Tokopedia application users in Jakarta constitute the population for this research. This study used a technique of purposive sampling in which the sample must meet the requirements specified. For data collection, online questionnaires were used in this study. Smart PLS3 software is used for data processing. As a result, 100 Tokopedia application users fulfilled the research criteria and participated in this study. The findings of the research indicate that product quality moderates the impact of online customer reviews on online purchase decisions. Similarly, product quality moderates the impact of online customer ratings on purchase choices made online. The results of this research may give entrepreneurs with information on the online behavior of customers.

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