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INDONESIA
Jurnal Cafetaria
Published by Universitas Karimun
ISSN : -     EISSN : 27210553     DOI : 10.2020
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Jurnal Cafetaria sebagai wadah berisi berbagai hasil penelitian Dosen, Mahasiswa, Alumni serta pihak lain terkait dengan keilmuan di Bidang Akuntansi dan Perekonmian pada umumnya. Cafetaria diambil dari Bahasa Inggris Jermatik pada abad pertengahan dikawasan Eropa Barat. Cafetaria merupakan tempat melayani penjualan makan dan minum kepada pelangan secara swalayan dan bermakna usaha produktif yang tidak hanya fokus pada profit oriented tetapi juga mencoba memenuhi kebutuhan dan kenyamanan kepada pelanggan. Cafetaria dipilih menjadi Nama Jurnal sebagai penanda bahwa hasil penelitian di Bidang Akuntansi & Keuangan yang diterbitkan ini dapat menjadi referensi pemerhati, praktisi maupun para pengambil kebijakan tingkat lokal maupun regional dalam mensiasati sekaligus diharapkan menjadi problem solver of economy yang mampu menjawab persoalan perekonomian terutama di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
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EFEKTIVITAS PENGGUNAAN MEDIA SOSIAL DALAM PERANAN SEBAGAI SARANA KOMUNIKASI DAN PROMOSI PRODUK Riki Riki; Hendri Kremer; Suratman Suratman; Vincentius Ade Arianto Ciptoputra; Hazriyanto Hazriyanto
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.811

Abstract

This study aims to find out how effective the use of social media as a means of communication and promoting products is among the general public, especially college students. The method used in this study is a qualitative one that is descriptive and tends to use data analysis. There were 10 students who were used as respondents. Based on the research that has been done, the use of social media is very effective as a means of communication and promotion of a product because, of the 10 student respondents, social media is the most frequently used means of communication and promotion to sell various products that everyone needs. In addition, students are very creative and productive, not only to learn to study on campus, but they are also looking for a side by selling online through social media. For some student respondents, with social media they can easily access and use it anywhere and anytime. Because only through gadgets that can be carried anywhere and can be updated at any time. There are also promotions on social media that are free without having to pay, and without having to open or rent a shop outside. So that with progress and the era of digitalization, ease of access on social media is very effective in means of communication and promotion of various products.
PENGARUH DISIPLIN KERJA DALAM MEDIASI HUBUNGAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA Tegor Tegor; Said Nuwrun Thasimmim; Eka Langgeng Dianasari; Yusmalina Yusmalina
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.815

Abstract

This study aims to see the influence of work discipline in mediating the relationship between the work environment and employee job satisfaction in the Regional Tax and Levy Management Agency (BPPRD) Batam city. The number of respondents used as samples in this study was as many as 70 civil servants. The results showed that: (1) The work environment has a positive and significant effect on the discipline of work in the Regional Tax and Levy Management Agency of Batam City, seen from the value of t values 184,194, (2) The work environment has a positive and significant effect on employee job satisfaction in the Tax and Levy Management Agency of Batam City with a value of t values of 21,699, (3) Work discipline has a positive and significant effect on employee job satisfaction in the Regional Tax and Levy Management Agency (BPPRD) Batam city with the value of t values amounting to 6,480, (4) The work environment positively and significantly affects the job satisfaction of employees in the Batam Regional Tax and Levy Management Agency mediated by the work discipline with a value of T values of 190,674.
STRATEGI PENGEMBANGAN PERGURUAN TINGGI (PTS) DI INDONESIA DALAM MENGHADAPI ERA PERUBAHAN Paradita Gea Brillikatrin; Muhammad Ramaditya
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.831

Abstract

This study aims to identify how private universities in Indonesia survive and develop and identify development strategies used by private universities in Indonesia in facing the era of change. This study uses a descriptive qualitative approach with a literature review research design and historical analysis methods. The data is sourced from news and journals, a total of 340 data sources and obtained from online publications through trusted sites and indexes. The results of this study are in the form of a strategy typology that can provide a broader view for private universities if they want to develop their institutions according to the resources they have. Developments in educational institutions can be in the form of restructuring, exploring new markets, establishing cooperation or networking with external parties, participating in private higher education development programs, developing human resources in private universities, especially educators and education staff, as well as university social responsibility.
ANALISIS STRUKTUR SEKTOR INDUSTRI PROVINSI NUSA TENGGARA BARAT MENGGUNAKAN ANALISA INPUT-OUTPUT (I-O ANALYSIS) Muhammad Nurjihadi; Abdul Hadi Ilman; Zulkieflimansyah Zulkieflimansyah
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.840

Abstract

This article aims to provide a structural analyses to determine which manufacturing subsectors are considered to be leading subsectors in the manufacturing industries of West Nusa Tenggara Province (NTB). Identifying leading manufacturing subsectors is important to develop strategies in improving the performance of manufacturing industries in NTB Province. Type of data used in this research was secondary data that was obtained from several relevant sources such as the bureau of statistics (BPS), the office of industry in NTB Province, and others. Result of the research revealed that foods and beverages industry was confirmed to be the leading industrial subsector in West Nusa Tenggara Province. Others industries that are potential to be leading subsectors in NTB manufacturing sector are basic metal industry, wood industry, and non-metal mineral industry.
PENGARUH SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERNAL PADA KOPERASI WANITA SEJAHTERA Nando Reza Kurnia Ramadhani; Zaki Bahrun Ni'am
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.841

Abstract

SIA is a system consisting of components used to achieve a company or business organization's goals. A cooperative is a business entity that bases its activities on cooperative principles as well as a movement to build a community economy based on the principle of kinship and members are the highest authority holders at the Annual Member Meeting (RAT). In this study, the data sources used were classified into two, namely primary data and secondary data. The approach in research is descriptive qualitative. To collect information in this study using interviews, field observations, and documentation to determine the process of receiving and disbursing cash at the Prosperous Women's Cooperative in improving internal control. From the results o f the study it was found that prosperous women's cooperatives in cash receipts and disbursements activities still did not fully implement an accounting information system effectively and efficiently.
PENGARUH PERSEPSI HARGA DAN KUALITAS PRODUK TERHADAP INTENSI PEMBELIAN ONLINE PADA PANDEMI DAN KEPERCAYAAN SEBAGAI VARIABEL MODERATING DI MASYARAKAT SUMBAWA Muhammad Nur Fietroh
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.842

Abstract

This study aims to examine the effect of price and product perceptions on online purchase intentions with trust as a moderating variable in the Sumbawa community. The number of population in this study is unknown. Sampling method using purposive sampling method with a total sample of 100 respondents. Retrieval of data using a questionnaire distributed using the Google form. The data analysis technique used is SEM. The results of this study indicate that price perceptions, products quality have a positive effect on online buying interest and trust can mediate price perception and product quality on online buying interest in the people of Sumbawa.
PENGARUH VOLUME PERDAGANGAN SAHAM, HARGA SAHAM DAN PENGEMBALIAN ABNORMAL TERHADAP KEPUTUSAN STOCK SPLIT Fadiela Rokhiliantien Nufus; Nurma Gupita Dewi
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.843

Abstract

The purpose of this study was to determine the effect of stock trading volume, stock prices and abnormal returns on stock split decisions. This study used purposive sampling and obtained 40 manufacturing companies in the consumer goods industry sector that were listed on the IDX for the 2019-2021 period. Methods of data collection using the method of documentation. The data analysis technique uses logistic regression analysis using the SPSS version 25 application. The results of this study indicate that stock trading volume has an insignificant negative effect on stock split decisions, stock prices have an insignificant positive effect on stock split decisions, and abnormal returns have a significant negative effect on stock split decisions. stock splits.
PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA (STUDI KASUS KECAMATAN UTAN KABUPATEN SUMBAWA) Fadli Faturrahman
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.844

Abstract

This study aims to determine the effect of internal control systems, accountability and organizational ethical culture on fraud prevention in village financial management in Utan District, Sumbawa Regency. The method used is quantitative with a descriptive approach. The data source used is primary data collected by distributing questionnaires. In this study using data analysis techniques, namely data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the internal control system and organizational ethical culture have no effect on fraud prevention, this is due to the fact that some village governments have not implemented proper separation of powers and duties due to a lack of human resources. As well as the ethical culture of the organization also has no effect on fraud prevention. While accountability has an effect on fraud prevention, this means that all village administrations understand the importance of understanding and applying the concept of accountability because fraud prevention can start from a lack of accountability and internal control.
PENGARUH DAUR HIDUP, KINERJA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL Dini Kusumastuti
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.845

Abstract

Capital structure is one of the important decisions taken by a company's financial manager because capital structure decisions determine the overall cost of capital of a company. One important factor for the success of a business is in determining the company's capital structure. This study aims to examine the effect of life cycle, performance, and company characteristics on capital structure decisions in mining companies in Indonesia. The variables used in this study include life cycle (DH1, DH2, DH3), profitability, liquidity, asset structure as independent variables, and capital structure as the dependent variable. The sample used in this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Obtained 47 companies as research samples using purposive sampling method obtained 181 company data. This study uses multiple linear regression analysis using the SPSS 25 application to analyze the data. The results showed that the company's life cycle and asset structure have no significant effect on capital structure. Meanwhile, profitability and liquidity have a significant negative effect on the capital structure of mining companies listed on the Indonesia Stock Exchange in 2017-2021.
PERLAKUAN PENERAPAN AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH DI RSUD ASY-SYIFA SUMBAWA BARAT Muhammad Aldi; Sudrajat Martadinata
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.846

Abstract

Environmental accounting is a record of environmental costs as a company's responsibility for the environment around the company which is isolated by company waste. The purpose of this study was to determine the application and disclosure of environmental accounting in waste management at the Asy-Syifa Regional General Hospital, West Sumbawa. The type of research used in this research is descriptive qualitative research. Based on the results of research conducted, the West Sumbawa Asy-Syifa Regional General Hospital has not implemented environmental accounting as a whole. Environmental activities carried out by the West Sumbawa Asy-Syifa Regional General Hospital are waste management activities resulting from hospital operational activities. The Asy-Syifa West Sumbawa Regional General Hospital has not implemented environmental accounting in theory, but has implemented it in practice. West Sumbawa Asy-Syifa Hospital does not have a special budget for environmental costs, but the budget for these costs is recorded as a whole in the Hospital Budget Realization Report.

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