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Cakrawala Ekonomi dan Keuangan
Published by Institut Bisnis dan Komunikasi Swadaya
ISSN : 08547793     EISSN : 2714643X     DOI : https://doi.org/10.70005/cakrawala
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Cakrawala Ekonomi dan Keuangan : Jurnal Ekonomi, Manajemen dan Bisnis merupakan forum pertukaran ilmiah bagi akademisi, praktisi, dan peneliti independen. Jurnal ini diterbitkan secara berkala dua kali dalam setahun, yaitu pada bulan Januari, Juli . Tujuannya adalah untuk menyebarluaskan hasil-hasil penelitian, kajian, dan pengembangan di bidang ekonomi, manajemen, dan bisnis. Fokus kajian jurnal ini meliputi penelitian empiris pada topik-topik berikut: - Ekonomi: Melibatkan analisis ekonomi, kebijakan, dan isu-isu terkini yang memengaruhi perekonomian. - Manajemen: Mencakup aspek-aspek manajemen organisasi, strategi, sumber daya manusia, dan operasional. - Akuntansi: Menyelidiki praktik akuntansi keuangan, manajemen, serta audit dan pengendalian internal. - Pajak: Memahami peraturan perpajakan, kebijakan, dan dampaknya terhadap perusahaan dan individu.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol 29 No 2 (2022): Juli - Desember" : 8 Documents clear
ANALISIS SDM TERHADAP KINERJA KARYAWAN DI KANTOR AKUNTAN SUPARMAN BAMBANG GHANIS Hasanuddin Pasiama; Sabar Napitupulu; Adam Adam
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.10

Abstract

This study aims to determine how much influence human resource planning on employee performance can help companies to improve employee performance. The data used is secondary data from the results of questionnaires to sample employees. The analysis used in this study is a quantitative method test using SPSS Version 20.00 with a significant (α) of 5% and using a simple linear regression statistical model, correlation, and the coefficient of determination (R2), with the influence of human resource planning as the dependent variable. Hypothesis testing with T test shows that the influence variable of human resource planning influences employee performance with t count > t table. This means that employee performance is influenced by the influence variables of human resource planning, the rest is influenced by other variables not mentioned in the hypothesis testing results model, and the two independent variables have a significant effect on employee performance at a significant level of 5%.Based on the analysis, the relationship between the influence of human resource planning and employee performance on KAP Suparman Bambang Ghanis has a strong positive relationship. This can be seen and proved the relationship between the influence of human resource planning and employee performance in KAP Suparman Bambang Ghanis there is a strong positive relationship. This can be seen and proven from the value of Correlation = r = 0.878 (close to 1 relation x to strong Y positive). The results showed that (R square = 77.1%). So, the influence of human resource planning has an influence on employee performance by 77.1% while the remaining 28.9% is explained by other factors outside the variable sentences used in the study. Then the results of the study stated that the count of 8.343 is greater than t table (2.00856), the significance of 0.000 is smaller than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).Regression coefficient Y = a + bX, the effect of human resource planning (X) is 0, meaning that the employee's performance (Y) is positive 16,853. Regression coefficients influence variables of human resource planning (X) of 0.597, meaning that if the influence of human resource planning increases, employee performance increases, t count of 8.343 is greater than t table (2.00856), the significance of 0.000 is less than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).
Pengaruh Cost Leadership Dan Differentiation Strategy Terhadap Citra Produk PT. Asuransi Bumi Putra 1912 Sabar Napitupulu
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.11

Abstract

The results of the contemporaneous test between the Cost leadership Strategy and Isolation contemporaneously on Product Image, contemporaneously0.745 therefore there's a strong positive relationship the results of the direct retrogression test Y = 7.8950.647 X10.133 X2 the test results show the pure value of the image variable of7.895 while the donation of the Cost leadership variable is0.647 and the donation of the isolation variable is0.133 therefore the donation value of Costleadership is more dominant than the isolation variable, the results of the thesis test show Fhitung29.259> Ftabel also( Ha) is accepted with ρ = 0.000< α = 0.05 so it can be concluded that Costleadership and Isolation contemporaneously
Analisis Hasil Pemeriksaan Sistem Pengendalian Internal atas Pembayaran Hutang Usaha, Penerimaan Dan Pengeluaran Barang Pada PT Niaga Multi Indo Yenny Elfiza Abbas
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.13

Abstract

Internal Control is a process imposed by the management (board of directors) and overall management, designed to give a belief in the achievement of corporate objective that are generally divided into three categoris. Effectiveness and efficiency of company operations, reliable financial reporting, Compliance to procedures and regulations applied. In line with the development of the company, it will arise problems caused by the widespread scope and opertional activities of the company. This study aims to determine whether the “Internal Control System Against Procedure of Receipt and Spending on PT. Niaga Multi Indo Commerce”. The results of the analysis from audit and discussion in the research at PT. Niaga Multi Indo Commerce is the existence of a function or occupation positions performed by the accounting department that doubles as function of receipt of goods, the function of storage of goods (warehouse) due to the lack of separation of functions clearly in this section. Errors in the recording of debt, inventories, receipts and disbursement of goods, as a result of many request made orally, without using the form tothe parts concerned.
Konsep AMO Dalam Penerapan Ghrm Mewujudkan Digitalisasi Kesehatan Di Lingkungan Smart City M. Abdullah Syaefuddina; Asep Saifuddin; Winaya Purwanti
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.14

Abstract

In the dynamic and growing society, the digitalization process has been a must thing to do in every aspects. Particularly in life necessities like health that is one of the essential parts in a Smart City ecosystem. The need to transform into Society 5.0 and the pandemic condition are factors that influence the needs for ‘multiple product in one touch service’ app that emphasizes on integrated Healthcare based on Green Human Resources Management (GHRM). The purpose of this research is to see the effect of GHRM concept’s effectivity has on the implementation of healthcare digitalized agregation at Indonesia from the viewpoint of AMO (Ability – Motivation – Opportunity) theory, from the health consultation, pharmacy serevices, to medication, as well as looking for applied effective and efficient digital-based solutions. The research method is mixed between primary and secondary data, both are qualitative-based. The result is to give a solution that the need for GHRM is a crucial matter for giving value to consumers. And so, it takes an integrated healthcare app named InDimensia Mobile App (Integrated Digital Medicine for Smart City) with features that are needed by society and also can be the answer to face the cllanges from Society 5.0 and Smart City. This healthcare app will be an effective and efficient solution for modern society in order to prepare themselves to face the transformation to Society 5.0.
Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada CV. KYNI Sukses) Endang Setyorini; Har Agus Turjayawan; Yenni Elfiza Abbas
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.15

Abstract

Dry clean laundry services are small and medium enterprizes (UKM) which are engaged in washing clothes, bed sheets, bed cover and others. Every laundry servies are required to be a service organization that focuses in customer service, so it has an ability to sustain the company operational audit and internal control are also implemented by CV Kyny Sukses for improving the company performance. This research is a causal comparative study with quantitative approach. This research proves that there is a positive and significant influence between operational audit on company performance. Meanwhile, internal control has a negative effect on CV Kyni Sukses’s company performance and does not has a significant effect. From the test result of the coefficient of determination (R2) which produces independent variables, namely operational audits and internal control on CV Kyni Sukses performance is equal to 19,8%. While the remaining 80,2% can be influenced by other variable such as the company’s financial condition, SOP system that applied in this company. This study proves that there is a positive and significant influence between operational audits on company performance
The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.16

Abstract

Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.
Peran Pengalaman Kerja Dalam Personal Performance Planning: Sebuah Tinjauan Teoritis Dan Empiris Asep Saifudin; Hasanuddin Pasiama
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.17

Abstract

Work experience is very necessary in improving employee performance in the company. Employee work experience shows the level of mastery of skills. Employees who have had more years of service will have various kinds of work experience in solving various kinds of problems within the company. It is expected that employees will have good quality resources in improving work performance. The purpose of this study is to describe the role of work experience in improving employee performance scientifically based on the results of the existing literature review. If employees have a lot of work experience, then the abilities possessed by employees will be in accordance with the work given, so that employees have high performance. This employee performance refers to the results of work in completing the work. This role has a positive nature which means the more work experience an employee has, the employee's performance will increase.
Analisis Pengaruh Perputaran Kas, Piutang, Dan Persediaan Barang Terhadap Profitabilitas Di Masa Pandemi Covid-19 Yulia Fuziyati; Herry Wira Wibawa; Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v29i2.18

Abstract

Profitabilitas merupakan kemampuan perusahaan dalam memperoleh laba atau keuntungan. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas terhadap profitabilitas, pengaruh perputaran piutang terhadap profitabilitas, dan pengaruh perputaran persediaan barang terhadap profitabilitas, untuk mengetahui tingkat pengaruhnya terhadap profitabilitas maka digunakan dengan rasio Return On Asset pada PT Cibubur Raya Indosteel. Variabel dalam penelitian ini meliputi perputaran kas, perputaran piutang,perputaran persediaan barang dan profitabilitas. Metode yang digunakan dalam penelitian ini menggunakan jenis penelitian kuantitatif, sampel yang digunakan pada penelitian ini yaitu laporan keuangan meliputi laporan posisi keuangan dan laporan laba rugi selama 31 bulan dari bulan juni tahun 2018 sampai dengan desember 2020. Teknik pengumpulan data yang digunakan dalam penelitian ini dengan menggunakan teknik penelitian lapangan dengan pengumpulan data yang didapat dari internal perusahaan. Teknik analisis data menggunakan alat analisis regresi berganda time series dengan tingkat signifikan 5%. Pengolahan data dalam penelitian ini menggunakan Eviews 10 Tahun 2021. Berdasarkan penelitian menunjukkan bahwa secara parsial perputaran kas berpengaruh signifikan positif terhadap profitabilitas, perputaran piutang berpengaruh signifikan terhadap profitabilitas, dan perputaran persediaan berpengaruh tidak signifikan terhadap profitabilitas. Secara simultan perputaran kas, perputaran piutang dan perputaran persediaan berpengaruh signifikan positif terhadap profitabilitas

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