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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 The work should not be published or submitted for publication elsewhere.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 1,122 Documents
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Pengaruh Bonus Plan dan Firm Size terhadap Earning Management (Studi Empiris pada Perusahaan Manufaktur di BEI) Naomi Nababan; Lisnawati Lisnawati
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This study aims to analyze the effect of bonus plan, and firm size on earnings management. Earnings management is measured using discretionary accruals. The independent variables used in this study are the bonus plan of the board of directors and commissioners, and the size of the company while the dependent variable is earnings management. Several previous studies have shown mixed results. To get valid results, testing is carried out on each variable based on the hypothesis built. The study population is 143 manufacturing companies listed on the Indonesia Stock Exchange. The sample used was selected by purposive sampling method. After reduction with several criteria, 28 companies were identified as samples. The observation period is 2012-2016 years, so the number of samples used is 140 samples. Hypothesis testing is carried out using multiple linear regression analysis, determination coefficient, t test and f test. The results of this study indicate that company size affects earnings management, while bonus plans do not affect earnings management. This study has limitations, namely the bonus plan data used in this study is still in the form of total remuneration received by the board of directors and commissioners, where there are various components such as salaries, benefits, and bonuses. This study does not classify companies based on the size of the company owned by the company, and this research uses only two factors that can motivate earnings management in a company.
Peran Profitability dan Capital Structure dalam Memengaruhi Firm Value Zulkarnain Zulkarnain; Rida Farida
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This study aims to examine the effect of profitability and capital structure to firm value. Data collected from manufacturing company sub sector secondary of consumer goods industry listed in the Indonesia Stock Exchange in 2012-2016. The sample collection technique is carried out by using purposive sampling method. Based on the determined criteria, so the samples are 31 manufacturing companies sub sector secondary of consumer goods industry which have continuously published their financial annual report during the period of 2012-2016. The research hypothesis is performed by using multiple linear regressions analysis technique with the assistance of SPSS application version 20. The result of this study shows that profitability, represent by Return on Asset (ROA) has significant positive effect to the firm value, represent by Price to Book Value (PBV). Capital structure, represent by Debt to Equity Ratio (DER) on the other hand has insignificant negative effect to the firm value (PBV). The result of F test shows that simultaneously Return on Asset (ROA) and Debt to Equity Ratio (DER) has significant positive effect to firm value (PBV).
Realisasi Belanja Pemerintah Sektor Kesehatan dan Pendidikan, serta Pengaruhnya terhadap IPM Kabupaten/Kota di Jawa Barat Yuli Novitasari; Dila Hapitri
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This study aims to find out the evidence about the influence of health sector government spending and the education sector on the Human Development Index (HDI) of Districts and Cities in West Java Province. The type of data used is secondary data obtained from the realization of expenditures based on health and education functions in West Java Province. The analytical method used in this study is multiple linear regression analysis using simple least squares method (OLS). Data used is the data period of 2011-2016. The results of this analysis indicate that health sector government expenditure realization variables have a significant positive effect on the District and City Human Development Index (HDI) in West Java Province, while the results of the analysis for the realization variable of government expenditure in the education sector have no effect and are not significant to the Human Development Index (HDI) of the District and City in West Java Province. Taken together the realization variables of government spending in the health sector and education sector have a significant and significant impact on the Human Development Index (HDI) of Districts and Cities in West Java Province.
Pengaruh Store Environtment terhadap Purchase Intention pada Pusaka Motor Suzuki Kalibata Dixon R. M. Simangunsong; Megan Anneta Rizkyasti
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This research is motivated by the existence of problems related to the sales of Suzuki vehicles which tend to decline in the last 3 (three) years. The interview results indicate that there are still problems related to store image and store atmosphere that affect to purchase intention. This is very closelyrelated because a consumer often assesses a vehicle showroom on its first impression seen from the store image then when it is felt in the store atmosphere in the form of exterior, general interior, store layout, and interior display. The purpose of this study was to determine the effect of store image and store atmosphere on purchase intention. The research method used is quantitative and causal methods. The sampling technique uses incidental sampling method, with a total of 97 respondents. Data analysis using multiple regression analysis, t test, F test. The results of this study are store image has no effect on purchase intention. While store atmosphere influences on purchase intention. Store image and store atmosphere simultaneously significantly influence on consumer purchase intention by 80%.
Pengaruh Budaya dan Kepercayaan Merek Terhadap Pengambilan Keputusan Mahasiswa Memilih Kuliah di Institut Manajemen Wiyata Indonesia Mariati Tirta Wiyata; Nova Nuraini Awaliah
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This study aims to determine: (1) the influence of culture on student decision making, (2) the influence of brand trust on student decision making, and (3) the influence of culture and brand trust on student decision-making. The subjects of this study were all students of the Institut Manajemen Wiyata Indonesia. The number of respondents in this study were 174 people. Methods of data collection through surveys using questionnaires. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of the study show that (1) culture influences positively and significantly on student decision-making with a value of 5.430> 1.974 and a significance value of 0.000 <0.05; (2) brand trust has a positive and significant influence on student decision-making with a value of 3.887> 1.974 and a significance value of 0.000 <0.05; (3) simultaneous culture and brand trust have a significant effect on decision making students with a value of 43.97> 0.10 and a significance value of 0.000 <0.05.
Hubungan Kepuasan Kerja terhadap Kinerja Karyawan pada PT Glostar Indonesia 2 Departemen Gudang Mochamad Afrizal Maulana; Agisna Tri Munandar
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This research is motivated by the problem of turn over that continues to occur at PT Glostar Indonesia 2 Department of Warehouse. The results of interviews with managers and staff show the assumption that they generally think turn is normal. Then the purpose of this study was to determine the effect of job satisfaction on employee performance. The research method used is quantitative and associative methods. The sampling technique uses population sampling method, with 25 respondents. Data analysis used multiple regression analysis, t test, which was preceded by validity test, reliability test, normality test, heteroscedasticity test. The results of this study are job satisfaction has a significant positive effect on employee performance.
Sistem Informasi Manajemen Restoran Berbasis Web Responsive (Studi Kasus pada Restoran Mesra Sukabumi) Didik Indrayana; Prayoga Dwi Agung Wibisono
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

Food ordering system that exist in Restaurant Mesra still use the usual way, to make customer reservations come and then the waiters deliver the menu while the waiter is still manually writting customer’s orders using paper. After that the waiters deliver the customer's order to the kitchen and deliver to the customer who ordered the food, after that the customer pays to the cashier. This has an impact on the inaccuracies and delays in the ordering process. This happens because Mesra Restaurant has not implemented a computer-based system that can facilitate the ordering of the menu, and making sales reports. This research was conducted to make restaurant management information system at Mesra Restaurant to resolved these problems. The methodology used is the analysis and design of object-based systems with UML diagrams and website creation with PHP programming language. The final result of this research is the formation of a website of restaurant management information system at Mesra Restaurant in accordance with the description of system analysis and can meet the desire of consumers and the restaurant.
Modelling and Optimization Containers Dwell-Time in Tanjung Priok Port Indonesia Aryo De Wibowo; Efendi Efendi
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

Import containers stay too long, around 6.2 days at container terminals in Indonesia, which is negatively affecting logistics cost and is causing a serious adverse effect in terms of logistic costs for domestic businesses and prices paid by consumers. In this paper, we propose a method which controls and reduces dwell-time of import containers in The Port of Tanjung Priok. The controlled object is modeled as a reengineering business proses of import containers which controls time duration, processes and weights. Experimental results demonstrate the optimization of the proposed method and reduce the dwell-time.
Perancangan Model Bisnis Kuma Suki Menggunakan Bisnis Model Kanvas Putri Berlianti; Imanuddin Hasbi
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

The growing variety of culinary business in Indonesia, especially foreign food, makes the business continues to create innovation and creativity, one of which is Kuma Suki. By researching Kuma Suki, researchers took the initiative to solve problems and provide solutions for Kuma Suki to be better.This study aims to identify, make SWOT analysis, and map business processes Kuma Suki using nine elements of the business model canvas that can solve problems. The research method used is qualitative with descriptive research design. Data collection methods used are primary data collection methods with data collection techniques interviews, observation, documentation and triangulation. The results showed that the business model needs improvement of value proposition by adding flavor variant, menu innovation every month, and welcome drink. Customer segments by serving catering to add consumers in the office environment and parties. Channel to have a website for consumers to make reservations easily. Customer relationships in order to hold a promo, follow the culinary event, provide souvenirs and provide a membership system. Key activities to control the product. Key resources to expand the stock of raw materials and decoration. Key partnerships to partner with labeling companies and ICA. Revenue stream to open franchise.
Kepatuhan Wajib Pajak Melalui Pengetahuan Perpajakan dan Kepercayaan pada Pemerintah Zulkarnain Zulkarnain; Elvan Alvian Iskandar
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This research is aimed at finding influence of: (1) Taxation knowledge on individual taxpayer’s compliance, (2) Trust in government on individual taxpayer’s compliance, and (3) Both taxation knowledge and trust in government on individual taxpayer’s compliance. The population on this research are 62 employee of PT Usaha Giat Sejahtera. Collecting data using primary data source on the form of questionnaire. This research used some perquisite tests analysis such as normality test, multicolinearity test, and heteroscedasticity test. This research use double linear regression analysis as for the data analysis technique. The research reveal that the taxation knowledge gives positive influence on taxpayer’s compliance. Trust in government did not influence taxpayer’s compliance. Taxation knowledge and trust in government simultaneity show a positive influence.

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