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Cantaka: Jurnal Ilmu Ekonomi dan Manajemen
Published by PT Alahyan Publisher Sukabumi
ISSN : -     EISSN : 30251974     DOI : https://doi.org/10.61492/cantaka.v1i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen (ISSN: 3025-1974) adalah jurnal yang dikelola dan diterbitkan sebanyak dua kali dalam setahun (Juni dan Desember) oleh PT Alahyan Publisher Sukabumi sejak tahun 2023, yang bertujuan untuk memfasilitasi pemahaman yang lebih baik tentang ilmu ekonomi dan ilmu manajemen berbasis penelitian di kalangan akademisi dan peneliti. Cantaka: Jurnal Ilmu Ekonomi dan Manajemen berfokus pada penelitian dan tinjauan penelitian terkait ilmu ekonomi dan ilmu manajemen yang dilakukan dengan menggunakan kajian empiris, teoritis, dan literature review dibidang ilmu ekonomi dan ilmu manajemen. Cantaka: Jurnal Ilmu Ekonomi dan Manajemen berfokus terkait berbagai tema, topik dan aspek ekonomi dan manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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Optimalisasi Potensi Pajak Pertambangan Mineral Bukan Logam dan Batuan (MBLB) dengan UU Hubungan Keuangan Pusat dan Daerah (HKPD) di Kabupaten Sukabumi Rinaldi, Rinaldi; Ismatullah, Ismet
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 2 No. 2 (2024): Desember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v2i2.320

Abstract

This research was conducted to try to provide a strategy on how to optimize the potensial for non metallic mineral and rock mining taxes (MBLB) in Sukabumi. This type of research uses quantitative methods with a descriptive approach and analyzis the optimization of the potential for non metallic mineral and rock mining taxes (MBLB), especially in relation to increasing Regional Original Income (PAD).Optimizing regional income by taxing non metallic minerals and rock can be done by taking an inventory of the numbers of miners, both companies and individuals, who already have a mining business permit (IUP) and thos who do not, monitoring the amount of production produced by the miners, accurate assessment of potential taxes imposed, taxe rate policies determined, regional taxes management. Trend analysis show and increase in tax realization for coming years, where this trend analysis is used to predict future condition. It is hoped that the results of this research can provide input to related parties, in the sukabumi district government efforts to optimize the potential for non metallic mineral and rock mining taxes (MBLB).
Peran Media Sosial Dalam Meningkatkan Minat Belajar Bahasa Arab di Kalangan Remaja Zali, Muhammad; Ika Putri, Alifyah; Al Maghirah, Annisa; Nazwa Panjaitan, Aulia; Moestafidz, Chalieq; Rasyifa, Fayza; Hudzaifah Pohan, M. Harits; Balqis Tanjung, Nur Azizah Chairuna; Dila Seja T, Novia Syalsa; Nabila, Salma; Radya Ruslan, Shaiecka; Nurhaliza, Sindy; Nurhalijah, Sri
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.359

Abstract

The development of the digital era has made social media an integral part of life, including in the field of education. Students not only use it to socialize, but also as a means of obtaining information and learning materials. In the context of Arabic language learning, social media such as YouTube, Instagram, and TikTok in Arabic present educational content that is interesting and easily accessible. This has the potential to improve students' understanding and language skills. Given the importance of motivation in the learning process, it is interesting to study how social media can play a role in encouraging students' enthusiasm in learning Arabic actively and continuously. This study aims to analyze the role of social media in increasing students' motivation in learning Arabic, as well as to identify the types of social media content that are considered most effective in arousing students' enthusiasm for learning. This research utilizes a literature study, by collecting and analyzing written sources, such as scientific journals and articles that discuss social media, learning motivation, and Arabic language learning. From the results of the study, the researcher tries to compile a complete picture of how social media can support the learning process of Arabic among university students. The results of the literature study show that social media plays a significant role in supporting Arabic language learning. Audio-visual content such as conversation videos and infographics can increase students' interest in learning. Two-way interaction on social media also encourages the active use of Arabic in informal contexts. The literature review concludes that social media is an effective alternative means to increase motivation to learn Arabic, by presenting a learning experience that is fun, flexible, and in accordance with the characteristics of the digital generation.
Pemahaman Mahasiswa Terhadap Ungkapan Bahasa Arab Yang Sering Digunakan di Media Sosial Zali, Muhammad; Nurul Azkia, Aisha; Zahra Harahap, Atika; Sofia, Azyka; Manurung, Bela Wahyuni; Br Sitorus, Dini Sastra; Nazwa, Khairin; Cornelia Susilo, Maurinda; Luthfiyyah, Mahirah Azzah; Aini Lubis, Nazwa Septi; Khoiriyah, Nurul
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.363

Abstract

This study aims to examine the extent to which students understand Arabic expressions frequently used on social media and how these media play a role in the learning process. In the digital era, social media such as YouTube, Instagram, and TikTok have become popular means for students to learn Arabic flexibly and interactively. This study uses a qualitative method with a literature study approach. Data were obtained from various secondary sources such as scientific journals and previous research results. The results of the study show that social media can increase motivation, enrich vocabulary, and strengthen students' language skills, especially in listening and speaking. However, there are also challenges such as distraction from entertainment content, dependence on technology, and limitations in contextual and cultural understanding. Therefore, a balanced learning strategy is needed between the use of social media, teacher assistance, and the development of critical digital literacy so that Arabic language learning remains contextual and meaningful. In conclusion, social media has great potential as an effective Arabic language learning medium if used wisely and in a targeted manner.
Evaluasi Penerapan Visi Misi Pelayanan Villa Terhadap Kinerja Karyawan Berdasarkan Ulasan Tamu Susiana, R. Apria
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.364

Abstract

This study aims to evaluate the extent to which a villa's organizational vision and mission are implemented in employee service, based on guest perceptions reflected in online reviews. Using a descriptive qualitative approach and content analysis method, the research analyzes vision-mission documents and ten guest reviews from various digital platforms. The findings reveal that core organizational values such as hospitality, professionalism, aesthetics, and empathy have been effectively internalized by employees and are consistently acknowledged by guests. The reviews not only assess technical aspects of service but also reflect emotional engagement resulting from personalized and value-driven service. These results highlight that a well-implemented vision and mission can serve as a foundational element in building service quality and competitive advantage in the hospitality sector. Guest reviews are proven to be a valid external indicator for evaluating the effectiveness of organizational value strategies.
Penerapan Sistem Akuntansi Penjualan Produk dan Jasa pada UKM Bengkel Arm26 Farrouk, Sulthon
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.388

Abstract

This study aims to analyze the implementation of an accounting system for product and service sales at UKM Bengkel ARM26. The main issue faced by the business is the absence of a systematic financial recording system that aligns with accounting principles. This research uses a descriptive qualitative approach with data collected through observation, interviews, and documentation. The designed accounting system utilizes Microsoft Excel and includes account classification, general journal, ledger, income statement, and balance sheet. The results show that the implemented system is capable of recording transactions in a structured manner and generating more accurate financial reports. The reported income and profit after system implementation are more realistic due to the inclusion of all cost components. The system also enables the business owner to monitor financial performance and prepare financial reports that support decision-making and external needs such as loan applications. These findings indicate that a simple accounting system based on Excel can be an effective solution for small enterprises with limited resources and no formal accounting system in place.
Implementasi Kebijakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP Pratama Gresik Giyanto, Bambang; Rajab, Ridwan; Hernanda Puspitasari, Dewi
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.391

Abstract

Taxes are the primary source of state revenue, contributing approximately 80% to the financing of the State Budget (APBN). However, the effectiveness of tax collection faces significant challenges, particularly in cases involving bankrupt taxpayers. This study aims to analyze the implementation of tax collection policies for bankrupt taxpayers at the Gresik Primary Tax Office (KPP Pratama Gresik) using the policy implementation theory developed by Mazmanian and Sabatier. The findings reveal that the realization rate of tax receivables in bankruptcy cases remains very low, at only around 18%. Key obstacles include regulatory complexity, weak policy structure, and limited technical capacity among tax officers. The tractability of the problem is low due to overlapping regulations between the Law on General Provisions and Tax Procedures (UU KUP) and the Bankruptcy Law. Meanwhile, the ability of policy decisions to structure implementation is inadequate due to the absence of standardized technical guidelines. This research recommends regulatory harmonization and enhanced technical capacity among implementers to ensure that tax collection from bankrupt taxpayers is conducted more effectively and fairly, supporting long-term fiscal sustainability.
Efektivitas Sistem Akuntansi Penggajian Guru dan Karyawan Pada MTs Yasti 1 Cisaat Shabrina, Alifa Mujia
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.397

Abstract

This study aims to analyze the effectiveness of the payroll accounting system applied at MTs Yasti 1 Cisaat, a private educational institution under the Tarbiyah Islamiyah Foundation. The method used is a qualitative approach with a descriptive method. Data collection techniques are carried out through observation, in-depth interviews, and documentation of school principals, treasurers, heads of administration, and teachers as key informants. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the payroll accounting system used has run quite effectively, especially in terms of the timeliness of payments, the accuracy of salary calculations and deductions, as well as the completeness of supporting documents such as salary slips and attendance lists. Although it does not yet use a dedicated application-based system, the use of Excel has helped with the efficiency of the calculation process. However, some weaknesses are still found, including the absence of written SOPs, dual functions in management, and the lack of regular internal audits. However, the level of user satisfaction with this payroll system is relatively high. This study recommends the need to strengthen the system through the preparation of standard procedures, the use of accounting information technology, and a clearer separation of work functions to increase the effectiveness and transparency of the payroll system in the educational environment.
Pengaruh Country Of Origin dan Label Halal Terhadap Minat Beli Ulang Konsumen Muslim pada Produk Mi Instan Impor Merek Samyang di Kota Medan Ramanda, Bima; Dirbawanto, Nana Dyki; Siregar, Onan Marakali; Adlina, Hafiza
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 1 (2025): Juni
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i1.407

Abstract

The dominance of local products has intensified competition in Indonesia’s instant noodle industry, pushing imported brands such as Samyang to innovate in order to attract consumers, including Muslim customers. This study aims to analyze the influence of country of origin and halal label on Muslim consumers’ repurchase intention of imported Samyang instant noodles.The research employed a quantitative method with an associative approach. A total of 96 respondents were selected using purposive sampling. Data were collected through questionnaires and literature studies.The results indicate that both country of origin and halal label significantly influence repurchase intention, both partially and simultaneously. The coefficient of determination shows a moderate strong relationship with R = 0.653. Meanwhile, the adjusted R square value of 39.1% indicates that the two variables contribute to repurchase intention, while the remaining 60.9% is influenced by other factors beyond the scope of this study.
Pengaruh Viral Marketing dan Turbo Marketing Terhadap Keputusan Pembelian Produk Somethinc: (Studi Pada Konsumen di Kota Medan) Sitanggang, Lidia Katarina; Simanjorang, Feronica; Siregar, Onan Marakali
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 2 (2025): Desember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i2.420

Abstract

The development of digital marketing has transformed consumer behavior, including in purchasing decisions for skincare products. This study aims to analyze the effect of viral marketing and turbo marketing on the purchasing decisions of Somethinc products in Medan City. The research method used was associative quantitative with a sample of 97 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with multiple linear regression. The results show that Viral Marketing has a positive and significant effect on Purchase Decisions with a t-value of 10.982 > 1.985 and a significance of 0.000. Turbo Marketing also has a positive and significant effect with a t-value of 3.480 > 1.985 and a significance of 0.000. Simultaneously, both variables have a significant effect with an F-value of 169.273 > 3.094. The Adjusted R Square value of 0.778 indicates that 77.8% of the variation in Purchase Decisions can be explained by these two variables, while the remaining 22.2% is influenced by other factors outside the model.
Pengaruh Persepsi Harga dan Pengalaman Pelanggan Terhadap Minat Beli Pada Layanan ShopeeFood: (Studi Pada Pengguna di Kota Medan) Tampubolon, Claudia Yonica; Simanjorang, Feronica; Siregar, Onan Marakali
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 3 No. 2 (2025): Desember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v3i2.425

Abstract

Consumer’s purchase intention in food delivery services is increasingly influenced by price perception and customer experience, particularly amid the intense competition between ShopeeFood, GoFood, and GrabFood in Medan. A fair price perception and a positive customer experience can enhance consumers’ intention to make purchases. This study aims to analyze the effect of price perception and customer experience on purchase intention in ShopeeFood services in Medan. Both variables were tested partially and simultaneously to determine the extent of their impact on consumers’ purchase intention. The research employed a quantitative approach with an associative research type. The population in this study consisted of people in Medan who know and are interested in using ShopeeFood. The sample approach used in this study was probability sampling specifically simple random sampling, resulting in 97 respondents calculated with the Cochran formula. Primary data were collected through questionnaires, while secondary data were obtained from literature studies. The data analysis methods included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The findings indicate that, partially, price perception has a positive and significant effect on purchase intention. Customer experience also has a positive and significant effect on purchase intention. Simultaneously, both variables significantly influence purchase intention among ShopeeFood users in Medan. The correlation coefficient (R) of 0.672 or 67% shows a strong relationship between price perception and customer experience on purchase intention. Furthermore, the Adjusted R Square value indicates that both variables contribute 44.1% to purchase intention, while the remaining 55.9% is influenced by other factors not examined in this study.

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