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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 The work should not be published or submitted for publication elsewhere.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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Analisa Atas Besaran Underground Economy di Indonesia Pada Tahun 2016-2021 Dengan Pendekatan Moneter Dimas Andi Wirawan
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.v6i1.225

Abstract

This study aims to analyze and determine the magnitude of the value of underground economy activities in Indonesia in the first quarter of 2015 to the fourth quarter of 2021. The method in this study is quantitative analysis using multiple linear regression equations estimated by the least squares method (Ordinary Least Square). The regression equation model used is a monetary approach model, which is a measurement of the magnitude of the underground economy based on the sensitivity of demand for currency. The bound variables used are the amount of demand for currency while the free variables include tax burden, opportunity costs, inflation, nominal Gross Domestic Product (GDP) and financial innovation. The result of this study is that the value of underground economy activities in the research period shows fluctuating values, with a range of values ranging from 127,384 billion to Rp. 625,919 billion The average calculation in that period shows a value that reaches Rp. 325,127 billion or equivalent to 18.2% of Nominal GDP. The novelty of this study is to update the data until 2021 and make adjustments to the variables and models used by the previous study.
Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Metode Economic Value Added (EVA) Pada PT. Astra International Tbk – Auto 2000 Kapuk yang Terdaftar di Bursa Efek Indonesia (2018 – 2021) Gustiyan Taufik Mahardika; Marison Sitorus; Arif Dzulfikar
Cakrawala Repositori IMWI Vol. 6 No. 2 (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.v6i2.226

Abstract

The purpose of this study was to determine and analyze the continuity of financial performance at PT. Astra International Tbk which is engaged in the assembly and distribution of vehicles and spare parts. This study uses the Economic Value Added (EVA) method which is an economic added value during the period which is one way to assess the company's financial performance. The analytical method used is IC analysis, weighted cost of capital analysis (WACC), NOPAT analysis, and EVA analysis. The results of the Economic Value Added (EVA) in 2018 amounted to (Rp 117.438.000.000). Then in 2019 the value of EVA experienced a negative decrease to (Rp. 986.495.200.000). In 2019 the value of EVA experienced a negative increase to (Rp 360.005.100.000) then in 2021 it experienced a negative value decrease of (Rp 447.948,000,000.
Fleksibilitas dan Inovasi di Sektor Publik Zulkenedi Zulkenedi; Aldri Frinaldi
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.v6i1.227

Abstract

This paper aims to review various literatures and observe and analyze innovations in the public sector that occur in countries and regions. From the results of a review of several literatures, it turns out that there are still obstacles in developing and even implementing innovations in the public sector. This obstacle does not only occur in large conditions, for example in a country, but also in small areas, namely in an area. This reduction is basically the same. These include lack of support from immediate superiors, unsupportive systems for ideas management, poor facilities, little emphasis on dissemination and commercialization, inadequate reward and incentive systems, rigid and inefficient procedures due to working by existing rules. In fact, public service innovation activities that are effective, efficient and productive can still cause irregularities in their implementation. Starting from services that are not in accordance with community expectations. There are also deviations in service time uncertainty, cost uncertainty. In addition, the community has not been able to provide suggestions and criticisms for the services they receive. Illegal levies, disregard for the rights and dignity of service users also show irregularities in public services.
Pengaruh Penghindaran Pajak Terhadap Penerimaan Negara: Studi Kasus Pada Perusahaan Manufaktur di Indonesia Felgi Kiko Fananta; Hadri Mulya
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.v6i1.228

Abstract

The purpose of this study is to examine the effect of tax avoidance on state revenue with affiliated transactions as a moderating variable. Affiliate transactions are proxied by affiliate sales transactions, affiliate purchases and affiliate loans. This research method is a quantitative approach that is causal associative. The sample of this study is the financial statements of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data analysis technique is panel data linear regression with the help of Eviews 12 software. The results showed that tax avoidance has a positive and significant effect on state revenue; affiliate sales transactions do not moderate the relationship between tax avoidance and state revenue; affiliate purchase transactions do not moderate the relationship between tax avoidance and state revenue and affiliate loan transactions do not moderate the relationship between tax avoidance and state revenue. The results of this study as an illustration for the state how tax avoidance can affect state revenue so that it can be a reference material in making new rules in the future.
Penggunaan Nama Tiktok pada Aplikasi Tiktok Cash Secara Melawan Hukum Ditinjau dari Undang-Undang Nomor 19 Tahun 2016 Tentang Perubahan Atas Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik dan Peraturan Pelaksanaanya Syafira Aisya Kamila; Muhamad Amirulloh; Elisatris Gultom
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.v6i1.229

Abstract

Tort against the use of the application name in the Tiktok Cash application is one of the negative impacts of information technology-oriented social and economic activities. This study aims to find the legal responsibility of Tiktok Cash as the administrator of the electronic system operator and government responsibility. The approach method used in this study is the normative juridical research method approach with descriptive-analytical research specifications, mainly describing the laws and regulations associated with legal theories related to the problem of using the name Tiktok in the Tiktok Cash application. The results of the study concluded that the actions carried out by Tiktok Cash application were tort acts stipulated in Article 28 paragraph (1) EIT LAW. In line with Article 15 EIT LAW, Tiktok Cash provider is fault liability for the loss of its users, while the celebrities involved are responsible based on the element of limitation of liability. Furthermore, the form of government responsibility for the practice of using application names is by carrying out cyber patrols and blocking as stipulated in Article 40 of the EIT LAW and Article 97 paragraph (2) Government Regulation No. 71 Year 2019.
Pengaruh Orientasi Digital dan Pembelajaran Organisasi Terhadap Inovasi Digital di Lembaga Pelayanan Publik Robertus Adi Nugroho
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.v6i1.231

Abstract

The reform of public services and bureaucracy has been a long process in the journey of government in Indonesia. Bureaucratic reform in the perspective of state administration is an interesting study, because indeed in its development, public organization reform in Indonesia tends to lead to the New Public Management approach which prioritizes outcomes, innovation, and creativity, as well as the New Public Service approach which prioritizes public service innovation. In this era of change, workers in government institutions that serve the public are challenged to have innovative work behavior by maximizing digital technology. Various studies have proven that by increasing digital innovation, the performance of the organization and the human resources in it will also increase. To improve digital innovation behavior, there are various variables that must be considered, including digital orientation and the learning system of the organization. Therefore, this study seeks to examine the effect of digital orientation and organizational learning on digital innovation at the Surabaya City National Land Agency Office. The results of the study state that digital orientation and organizational learning have a positive and significant effect on digital innovation. This study provides advice for management or government officials engaged in public services to pay more attention to the orientation and organizational learning system to be able to support better innovation behavior and ultimately improve the quality of public services in Indonesia.
Tinjauan Yuridis Tindak Pidana Perbankan Yang Berkaitan Dengan Usaha Bank (Studi Kasus Putusan Pengadilan Nomor 2644/Pid.b/2021/PN Mdn) Asry Silvia Wulandari
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.v6i1.232

Abstract

This juridical review aims to determine the factors that cause banking crimes at banks in tackling banking crimes against banking crimes at banks. This juridical review uses a normative approach, namely by focusing on the study of regulations relating to banking crimes related to bank business. In addition, this study was carried out through juridical activities. This research was conducted by examining banking crimes related to bank business. The results of this juridical review show that the factors that lead to banking crimes at banks are economic factors, opportunity factors, and technological development factors.
Sistem Informasi Rekomendasi Penentuan Jurusan Sekolah Menengah Atas dengan Metode K-Means Clustering dan Algoritma Topsis Berbasis Multi User Syam Gunawan; Hanif Jusuf
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.v6i1.234

Abstract

Choosing a major for students is a positive step taken to focus students according to their potential, this is considered important as a department, students are expected to be able to develop academic abilities according to their field of expertise. In previous studies, majors in SMA are currently still done manually and have a tendency to look at students' academic scores only. If the student's score meets the KKM standard (Minimum Completeness Criteria) set by the school, it can be determined that the student will enter one of the existing majors. Meanwhile, to see student interest, students are usually asked to fill out a questionnaire manually. The manual method is less practical and takes a long time, prone to errors in examination and assessment so that errors can occur in determining the value. Mistakes in choosing a major will be detrimental to students, both in terms of cost and time. The decision support system for selecting majors in high school uses the K-Means Clustering and the Algoritma Topsis was built to help schools make it easier to determine major recommendations. The criteria used are students' academic scores and student interests.
The Influences of Digital Technology, Digital Literacy, and Digital Marketing On The Performance of SMEs in Bekasi Harry Patria; M. Arfani Fatchul Alam; Agus Mulyadi; Ardhi Setyarko
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.v6i1.235

Abstract

This research aimed to determine the influences of digital technology, digital literacy, and the use of digital marketing on the performance of small and medium enterprises (SMEs) in Bekasi, West Java. The study is quantitative research with a survey method. Study data were collected using a questionnaire technique with a sample of 338 respondents through convenience and snowball sampling. The SPSS software version 25.0 was used to analyze the research data. To ascertain the effects of independent variables on dependent variable, multiple regression analysis was used. This study has limitations, such as data collection was only limited in Bekasi area and the sampling was conducted without dividing the sector or business type of SMEs. Future studies in other areas with distinctive characteristics or in other parts of the world by using other methods such as random sampling by dividing SMEs based on business sector are potential to increase the model's validity and reliability. The findings of this study demonstrate that the use of digital technology, digital literacy, and digital marketing all significantly and favorably affect the performance of SMEs, with the usage of digital marketing having the most impact. By emphasizing the advancement of digital technology, employee digital literacy, and the use of digital marketing to enhance performance and maintain sustainable growth, the study's findings also offer SMEs improvement strategies.
Service Time Improvement Proposition For Insurance Customer Operation At Bpjs Kesehatan West Bandung Office: A Discrete Event Simulation Approach Rizka Utami Sri Hajarismala; Meditya Wasesa
Cakrawala Repositori IMWI Vol. 6 No. 3 (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.v6i3.237

Abstract

BPJS Kesehatan is one of the public legal entities in Indonesia and provides public services to the public, one of which is the administration process service and the provision of face-to-face information directly to the nearest BPJS Kesehatan office. The Customer Satisfaction Index is an assessment of whether the services provided by BPJS Kesehatan are in accordance with participants' expectations. To create excellent service for participants, BPJS Kesehatan refers to 5 dimensions of service quality, namely Tangibility, Empathy, Responsiveness, Reliability, and Assurance. One of the face-to-face service problems faced by BPJS Kesehatan West Bandung Office every day is the waiting time and long queues. This problem was even listed on the Customer Satisfaction Index as one of the participants' dissatisfaction points. To find out what causes long queues and the long waiting time for participants, interviews, and observations of conditions in the field are needed. This can be searched in a structured manner using Fishbone Analysis. To help find solutions to these problems, we use Discrete Event Simulation in the Anylogic application to analyze the existing service conditions and find alternative solutions to solve the issue. As a result, we propose several alternative operational scenarios and define the best scenario that can be applied to increase CSI and reduce participant complaints about waiting times and long queues.

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