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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 30 No 2 (2023): Juli - Desember" : 8 Documents clear
ANALISIS PENGARUH MODAL KERJA, MANAJEMEN ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PT. MITRA SENTOSA ABADI Winaya Purwanti Winaya Purwanti; Darti Indriyani Darti Indriyani; Henny Risnawati Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The problem of this research is how the influence of working capital, asset management, and sales growth on profitability at PT. Mitra Sentosa Abadi. So the purpose of this study is to analyze the effect of working capital, asset management, and sales growth on profitability. The research uses multiple linear regression methods and also descriptively to detect any obstacles faced by the company in managing working capital, asset management, sales growth, and profitability. This study used secondary data sourced from the financial statements of a stevedoring company, PT Mitra Sentosa Abadi for the period 2018-2020. The independent variables that are tested in a row are using working capital turnover, total asset turnover, and sales growth ratio, and the dependent variable is a return on asset. The results showed that the working capital variable was negative (-0.001) with a significance value of 0.087 on profitability, asset management was positive (0.653) with a significance value of 0.000 on profitability, and sales growth was negative (-0.003) with a significance value of 0.408 on profitability. The significance value was set at 0.05. This study shows that partially only asset management variables have a positive and significant effect on profitability. Meanwhile, simultaneously the variables of working capital, asset management, and profitability have an effect on profitability with a coefficient of determination (R2) of 0.721. Suggestions and implications for management are to ensure that heavy equipment productivity is aligned with cost efficiency, so the resulting revenue is getting better quality.
ANALISIS PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP TINGKAT KESEHATAN KEUANGAN PERUSAHAAN: (Studi Kasus Pada PT Charoen Pokphan Tbk) Agus Solikhin Agus Solikhin; Herry Wira Wibawa Herry Wira Wibawa; Mulyadi Mulyadi
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

Tujuan penelitian untuk mengetahui pengaruh current ratio, net profit margin, return on equity, debt to equity ratio dan fixed asset turn over secara parsial dan secara simultan terhadap tingkat kesehatan keuangan perusahaan Metode yang digunakan pada penelitian ini adalah kuantitatif deskriptif. Populasi penelitian merupakan laporan keuangan triwulan PT Charoen Pokphan Tbk. Sampel penelitian berjumlah 36 dari laporan keuangan triwulan periode 2012-2020. Hasil penelitian menunjukkan secara parsial current ratio dan debt to equity ratio berpengaruh signifikan terhadap tingkat kesehatan keuangan perusahaan, sedangkan net profit margin, return on equity dan fixed asset turn over tidak berpengaruh signifikan. Secara simultan current ratio, net profit margin, return on equity, debt to equity ratio dan fixed asset turn over berpengaruh signifikan terhadap tingkat kesehatan keuangan perusahaan.
Strategi komunikasi pemasaran PT. Duta Intidaya Watson Indonesia dalam memasarkan produk kesehatan Asep Saifudin Asep Saifudin; Fadilah Fadilah; Henny Risnawati Henny Risnawati
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The success of a company in winning the competition does not only come from the right strategy but also comes from the efficiency of the company in formulating strategies. In this study, the author will conduct research on the Strategy and Communications used by PT. Watson's Intidaya Ambassador. Tbk. in marketing health products in Bekasi. As one of the multinational companies engaged in the FMCG industry. Watson Indonesia is a competitive company. Overall this thesis provides an overview of the strategy and communication of PT. Watson in marketing health products. In this campaign, Watsons wants to introduce to customers that Watsons also has a private-label product called the Watsons brand. In addition, Watsons also wants to show customers that the products offered by the Watsons brand are of good quality. It is tested to be made from natural, quality ingredients and has been dermatologically tested so it is safe to use. Marketing Public Relations analyzes both current and future problems. So one of the strategies used by the company's marketing is the Watson Try Me Love Me campaign. The marketing communication strategy carried out by the company certainly requires the media as a liaison between the company and its public. Therefore, in the Watsons Try Me Love Me campaign the media strategies used are offline media and online media. Watsons Indonesia tends to use social media so the most frequently used promotional media for this campaign is online media compared to offline media. Watsons Indonesia has its own social media, namely Facebook, Instagram, Twitter, Website, and Mobile apps.
ANALISIS PENGARUH STRUKTUR PERTUMBUHAN PENJUALAN, STRUKTUR MODAL INFLASI, INDEKS HARGA SAHAM GABUNGAN, NILAI TUKAR MATA UANG ASING TERHADAP NILAI PERUSAHAAN YANG TERCATAT DIINDEKS LQ45: (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019) Fitrah Aulina Fitrah Aulina; Silfrida Yulianti Silfrida Yulianti; Hasanuddin Hasanuddin; Herry Wira Wibawa Herry Wira Wibawa
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The development of the business world at this time is getting higher. It can be seen from the many companies that are competing to attract investors to cooperate, with the aim that investors are interested in investing in the company. Before investors make a choice, it is necessary for these investors to look at financial reports, especially company value and financial reports. This study aims to analyze (1) the effect of sales growth, capital structure, inflation, composite stock price index, and foreign currency exchange rates on firm value simultaneously. (2) the effect of sales growth on firm value, (3) the effect of capital structure on firm value, (4) the effect of inflation on firm value, (5) the effect of the composite stock price index, (5) the effect of foreign currency values on firm value. The sampling method used is the purposive sampling method. The data used in this study were obtained from financial reports published through www.idx.co.id during the period January 2015 - December 2019. The population in this study were companies listed on the LQ 45 index and listed on the Indonesia Stock Exchange, totaling 45 companies with the number of samples 10 companies. Analysis of the data used is by using multiple regression analysis. Furthermore, the hypothesis testing used is the partial test (t test) and linear simultaneous test (f test). The hypothesis results show that (1) sales, and capital structure, have a significant effect on firm value simultaneously, (2) inflation, the composite stock price index, and foreign exchange rates have no significant effect on firm value simultaneously.
PENGARUH INTELLECTUAL CAPITAL, MARKET VALUE ADDED DAN DEBT TO EQUITY RATIO TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022 Safrudin Safrudin; Frisca L. Siagian Frisca L. Siagian; Bambang Santosa Bambang Santosa; Adam Adam
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

This study aims to examine the effect of Intellectual Capital (IC), Market Value Added (MVA), and Debt to Equity Ratio (DER) on the financial performance (Return on Equity) of a manufacturing company listed in the Indonesia Stock Exchange (Bursa Efek Indonesia) in 2017- 2021” The study using purposive sampling method to collect samples. The population of this study amounted to 9 from 26 companies that are in accordance with predetermined criteria. Data tests are done by using the software SPSS 25 and using a descriptive test, classical assumption test, multiple linear regression test, and hypnotist test. The results of this study state that partial Intellectual Capital (IC) has a positive effect on financial performance; Market Value Added in partial (MVA) has a positive effect on financial performance and in partial Debt to Equity Ratio (DER) has no positive effect on financial performance. While simultaneously together Intellectual Capital (IC), Market Value Added (MVA), and Debt to Equity Ratio (DER) have a positive effect on the financial performance of manufacturing companies segmented in food and beverage listed in the Indonesian Stock Exchange period 2017-2021.
ANALISIS PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA, DAN PELATIHAN TERHADAP KINERJA KARYAWAN PT. SURYA KARSA MEDIAFORMASINDO Moedigdo Sigit Prakoso Moedigdo Sigit Prakoso; Iis Darningsih Iis Darningsih
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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The problem of this research is how the influence of leadership style, work motivation, and job training on employee performance at PT Surya Karsa Mediaformasindo. So this study aims to examine and analyze the influence of leadership style, work motivation, and job training on employee performance both partially and simultaneously at PT Surya Karsa Mediaformasindo. The research method used is a survey method with a quantitative approach. The data was obtained by using an instrument in the form of a questionnaire. The research population consisted of 320 employees of PT Surya Karsa Mediaformasindo, 96 people were taken as a sample using a random sampling method. The collected data were processed and analyzed using descriptive statistics and inferential statistics. Hypothesis testing uses the t-test and F-test which were previously carried out by the classical test as a requirement for regression analysis. The regression equation obtained Y=5.003+0.320X1+0.468X2+0.172X3. The results of the study: 1) Leadership style has a significant effect on employee performance with a sig.0.00 value <0.05 and a t count value of 4.467>t table 1.990, 2) Work motivation has a significant effect on employee performance with a sig.0.00 value <0.05 and t count value 6.725 > t table 1.990, 3) Training has a significant effect on employee performance with a sig. value of 0.017<0.05 and t count value 2.421> t table 1.990. 4) Leadership style, work motivation, and training simultaneously have a significant effect on employee performance with a sig.0.00 value <0.05 and an F count of 64.768. The relationship between the independent and dependent variables with an r-value of 0.824 means that 82.4% has a strong relationship. Based on an Adjusted R Square of 0.668, it shows the influence of leadership style, work motivation, and training on performance variables of 66.80%, while the remaining 33.20% is influenced by other variables.
"PENGARUH KOMPETENSI, PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT ": Studi Pada Kantor Akuntan Publik Di Wilayah Jakarta Timur Buga Lona; Rina Pratiwi
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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Suatu kajian research yang merupakan tujuan dalam mengetahui suatu pengaruh kompetensi, profesionalisme dan independensi Auditor terhadap kualitas audit pada Auditor yang bekerja di Kantor Akuntan Publik di Wilayah Jakarta Timur. Dimana populasi dalam karya ilmiah ini adalah Auditor yang bekerja di kantor KAP wilayah Jakarta Timur, metode ekspedisi sampel atau biasa disebut p urposive samplingyang diperoleh dari 70 responden pada kator willyah KAP tersebut. Penggunaan data primer dengan menggunakan Kuesioner yang disebar kpd 70 responden tersebut. Analisis data dengan regresi linier berganda. Dalam penelitian karya ilmiah ini menjabarkan tiga variabel independen yang dapat mempengaruhi kualitas audit dalam penelitian, yaitu kesadaran kompetensi, profesionalisme dan independensi auditor pada 70 responden yang diteliti, dengan melihat hasilnya maka dapt suatu beban kompetensi Auditor pada KAP wilayah Jakarta Timur berpengaruh positif terhadap hasil kualitas Audit yang dihasilkan, dari hasil hasil penelitian ini juga menunjukkan bahwa kompetensi berpengaruh signifikan secara parsial terhadap kualitas audit pada KAP Jakarta Timur yang ditunjukkan dengan t hitung (2.587) > ttabel (1,996) dengan nilai signifikansi besar sebesar 0,012 > 0,05, sehingga H 1 diterima dan H 0 ditolak. Sedangkan profesionalisme seorang auditor pada KAP wilayah Jakarta Timur tidak berpengaruh terhadap kualitas audit yang dihasilkan dimana dapat dilihat dari hasil t hitung (-0,568) > ttabel ( 1,996) dengan nilai signifikansi sebesar 0,572 > 0,05, sehingga H 2 ditolak dan H 0diterima. Maka dapat diartikan meningkatnya profesionalisme seorang auditor tidak mempengaruhi kualitas audit yang dihasilkan. Demikian pula terhadap Independensi auditor pada KAP wilayah Jakarta Timur dimana hasilnya berpengaruh positif dan signifikan terhadap kualitas audit yang dihasilkan dilihat dari hasil t hitung (2,705) > ttabel (1,996) dengan nilai signifikansi sebesar 0,009 > 0,05, sehingga H 3 diterima dan H 0ditolak. Maka dapat diartikan meningkatnya independensi seorang auditor dapat mempengaruhi kualitas audit yang dihasilkan. Hasil penelitian ini menunjukkan bahwa kompetensi berpengaruh terhadap kualitas audit, profesionalisme tidak berpengaruh terhadap kualitas audit, sedangkan independensi auditor berpengaruh terhadap kualitas audit.
Kajian Literatur mengenai Arah Pengembangan Ekonomi Kreatif di Indonesia Menuju Tahun 2030 Rahmat Prayoga; Julius Christian Sitohang Julius Christian Sitohang
Cakrawala Akuntansi & Manajemen Vol 30 No 2 (2023): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

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An in-depth look at the potential and challenges of the creative economy in 2030 and the strategies that need to be adopted to achieve a strong, creative, inclusive, and sustainable economic recovery, is presented by researchers compiled in the work of the book "Creative Economy 2030: Imagining and Delivering a Robust, Creative, Inclusive, and Sustainable Recovery" and added with other relevant sources. This paper examines the latest developments and innovations in the creative economy space, including the role of technology and digitalization in expanding the sector's reach and impact. This involves an in-depth analysis of how information and communication technologies, including artificial intelligence and blockchain, affect the way production and interaction with consumers in the creative sector. This book outlines the importance of the creative economy sector as one of the main pillars in spurring growth and innovation in the future. Through an interdisciplinary approach, the authors explore important aspects such as technology, art, culture, entrepreneurship, and innovation in shaping an economy driven by creativity.

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