cover
Contact Name
Tegor
Contact Email
tigor.belitong@gmail.com
Phone
+6281212454878
Journal Mail Official
tigor.belitong@gmail.com
Editorial Address
Jl. Canggai Puteri, Teluk Uma, Kabupaten Karimun Provinsi Kepulauan Riau
Location
Kab. karimun,
Kepulauan riau
INDONESIA
Jurnal Cafetaria
Published by Universitas Karimun
ISSN : -     EISSN : 27210553     DOI : 10.2020
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.
Articles 83 Documents
PENGARUH KEPEMIMPINAN DAN DISIPLIN TERHADAP KINERJA DOSEN STMIK DUMAI Mardayulis Mardayulis; Mufti Hasan Alfani
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.v4i1.837

Abstract

The purpose of this study was to determine and analyze the influence of leadership and work discipline partially and simultaneously on the performance of lecturers at STMIK Dumai. This type of research uses associative research. The population of this study were 30 permanent and non-permanent lecturers at STMIK Dumai, while the sample in this study was 30 respondents. The type of research data used is primary data, data collection techniques using questionnaires, literature study, observation. Data analysis techniques used data quality tests, multiple linear regression, classical assumptions and hypothesis testing. Based on the results of the study, it was shown that partially leadership and work discipline had a positive and significant effect on lecturer performance in carrying out their duties at STMIK Dumai. Simultaneously it shows that leadership and work discipline have a positive and significant effect on the performance of lecturers at STMIK Dumai. The coefficient of determination shows that leadership and work discipline have a very strong relationship to the performance of lecturers found at STMIK Dumai. Lecturer performance can be explained by leadership and work discipline found at STMIK Dumai by 92.6% and the remaining 7.40% can be explained by other variables outside the scope of research that were not carried out in this study.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DENGAN TATA KELOLA PERUSAHAAN YANG BAIK SEBAGAI VARIABEL MODERAT PADA BANK PEMBANGUNAN DAERAH Anhar, Febri; Abdurrahman, Abdurrahman; Bertuah, Eka; Jumono, Sapto
JURNAL CAFETARIA Vol 5 No 2 (2024): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v5i2.1393

Abstract

This research aims to determine the role of credit risk, liquidity and capital adequacy ratio on profitability moderated by Good Corporate Governance at Regional Development Banks in Indonesia for 2017 - 2022. Data obtained from the annual financial reports of Regional Development Banks and using 23 Regional Development Banks with a total sample 184 banks. Data collection used the purposive sampling method, and the data analysis used was Moderated Regression Analysis (MRA). Data analysis management uses Eviews 13.0 software. This test uses hypothesis testing in the form of the F and t-tests. Apart from that, classical assumption tests are also used in the form of normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. The results of this research indicate that credit risk has a negative effect on profitability, liquidity and capital adequacy do not affect profitability and good corporate governance can strengthen the relationship between the influence of credit risk, liquidity and capital adequacy on profitability.
STUDI KARAKTER KEPEMIMPINAN SERVANT TERHADAP MOTIVASI DAN PERILAKU KEWARGANEGARAAN ORGANISASI DI SEKTOR PUBLIK Ramadhan, Muhamad Nur Rahmat; Kustiawan, Unggul
JURNAL CAFETARIA Vol 5 No 2 (2024): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v5i2.1394

Abstract

The world is currently facing increasing challenges and demands for better public service delivery, therefore the public sector plays an important role where people increasingly demand high quality services in their daily interactions with public organizations. This research aims to explore the factors that influence public sector workers, especially the encouragement of servant leadership towards organizational citizenship behavior, with the help of public servant motivation as an intervening variable that makes workers have OCB traits thanks to the encouragement of a leader. The data in this study was designed using a survey method where questionnaires were distributed online, and respondents were selected using a purposive sampling method in the DKI Jakarta area from public sector civil servants who had worked for more than two years. For analysis using factor analysis and structural equation modeling with the smartPLS application. This study's results show a positive relationship between servant leadership and, public service motivation, and organizational citizenship behavior. The managerial implication of this research is that organizations must always pay attention to their leaders so that employees feel how servant leadership behavior can improve and foster OCB attitudes and traits in each employee.