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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 The work should not be published or submitted for publication elsewhere.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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Opini Audit BPK-RI dan Substansi Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten di Provinsi Kalimantan Barat Zulkarnain Zulkarnain; Rezka Andriansyah
Cakrawala Repositori IMWI Vol. 1 No. 1 (2018): 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.v1i1.6

Abstract

This study aims to examine whether any significant differences the financial performance of the local city/regency government who gets unqualified audit opinion and qualified audit opinion. The financial performance of the local city/regency government measured by APBD financial ratios such as regional independence ratio, effectiveness ratio, effeciency ratio, activity ratio, and growth ratio. This study employs publicly available data from financial database of a sample of 14 local city/regency government-year in West Kalimantan Province, Indonesia for the years of 2012-2016. Using independent sample test, this study finds that there are no significant differences the financial performance of the local city/regency government who gets unqualified audit opinion and qualified audit opinion, except for regional independence ratio.
Pengaruh Retailing Mix dan Service Quality Terhadap Purchase Decision pada PT Akur Pratama (Toserba Yogya) Sukabumi Ade Munhiar; Zulfa Jalillah
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): 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.v1i2.7

Abstract

This study aims to determine : the effect of retailing mix on purchase decision, the effect of service quality on purchase decision, and the influence of retailing mix and service quality simultaneously on purchase decision. The subjects of this study are customers who visited and purchases products to Yogya Department Store Sukabumi with a total of 100 respondents. Methods of data collection through surveys by using questionnaires. Data analysis techniques used in this study are validity test, reliability test, classical assumption test and hypothesis test. The results of this study indicate that (1) retailing influences partially and significantly on the purchase decision with value (3,847> 1,9847), (2) service quality has a partial and significant effect on the purchase decision with value (5,466> 1,9847), (3) retailing mix and service quality simultaneously have a positive and significant effect on purchase decision with value (64,811> 3,94). Further research is needed by the company, increasing pricing, marketing and responsiveness in service to consumers.
Pengaruh Lifestyle dan Price Terhadap Buying Intention Produk Smartphone Samsung pada Pelajar di Kota Sukabumi. Umban Adi Jaya; Widia Sriningsih
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): 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.v1i2.8

Abstract

The purpose of this study is to determine the influence of lifestyle dimensions or variables on buying intention of Samsung Smartphone brand products. The research method uses quantitative methods by using primary that is taken from questionnaires and distributed to 100 respondents by stratified random sampling technique to senior high school students in Sukabumi City. Instrument testing techniques use validity and reliability testing. Data analysis techniques used descriptive and correlation analysis while for testing hypotheses using multiple regression analysis. In this study it can be concluded that lifestyle has a significant effect on buying intention with a value of t count 5,000 and t table 1,984 or 5,000> 1,984 as well as the price has a significant effect on buying intention with t count value 5.570 and t table 1.984 or 5.570> 1.984. Simultaneous results show lifestyle and price affect the buying intention with the results of table f 59.8882 and 3.940 or 59.8882> 3.940.
Pengaruh Quality of Work Life dan Motivation terhadap Employee Performance (Studi Kasus Pegawai Desa Cidahu Kabupaten Sukabumi) Wahyu Indra Gunawan; Lusi Fauzianingsih
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): 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.v1i2.9

Abstract

This study aims to determine: (1) the influence of quality of work life on employee performance, (2) the influence of motivation on employee performance, and (3) the effect of quality of work life and motivation simultaneously on employee performance. The subject of this research is all employees of Village Office Cidahu located in Cidahu Kabupaten Sukabumi. The number of respondents in this study as many as 63 people. Methods of data collection through surveys using questionnaires. Data analysis technique used in this research is Multiple Linear Regression Analysis. The results show that (1quality of work life has no effect on employee performance. (2) motivation positively affects employee performance. 3) simultaneously quality of work life and motivation positively affect employee performance. Further research is needed by this Village Office Cidahu so that employees are able to produce high performance.
Pengaruh Cash Flow dan NPM terhadap Stock Price (Studi Empiris pada Perusahaan LQ 45 di BEI) Derdjo Djony Saputro; Sri Astuti
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): 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.v1i2.10

Abstract

The purpose of this study is to examine whether the stock price can be influenced by cash flow and net profit margin. This study uses the LQ 45 company listed on the Indonesia Stock Exchange as a research population. The data used are secondary data available in the Financial Statements of LQ 45 companies in the period 2013 - 2017. The population contained in this study are 45 companies, then produced a sample of 41 companies through sampling techniques using purposive sampling method. Hypothesis testing is done by using multiple linear regression analysis techniques with SPSS version 20 application tools. The results of this study indicate that cash flow has a positive and significant effect on the stock price, and the net profit margin has a negative and insignificant effect on the stock price of the listed LQ 45 companies. on the Indonesia Stock Exchange.
Analisis Faktor-Faktor yang Memengaruhi Luas Pengungkapan Sukarela (Voluntary Disclosure) dalam Laporan Tahunan Perusahaan Mia Agustina Puspasari; Ayang Suchita Maladika Rahmah
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): 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.v1i2.11

Abstract

This research aimed to figured out the effect of company size, company age, leverage, profitability and liquidity towards voluntary disclosure. The data collection method used in this study was documentation by getting the data of published company annual report. The population used in this study was consumer goods industry sector of manufacturing company listed in Indonesia Stock Exchange along period of 2012-2016. The sample was taken using purposive sampling method which generated 95 samples of year 2012-2016. Moreover, the data analysis technique used was descriptive statistics. Also, this study used classical assumption test: normality test, multikolinearity test, autocorrelation test and heteroskedastisitas test. While for hypothesis testing using multiple linear regression analysis. The result of t-test (partially) showed that the two independent variables which consisted of company size and company age significantly effect the voluntary disclosure. Meanwhile, the other three variables (leverage, profitability and liquidity) had no significant effect towards the voluntary disclosure. Simultaneously, company size, company age, leverage, profitability and liquidity significantly effect the voluntary disclosure. This study was conducted only in one sector of manufacturing company.
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 & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v1i2.12

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 & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v1i2.13

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 & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v2i1.14

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 & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v2i1.15

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%.

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