Cakrawala Ekonomi dan Keuangan
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.
Articles
83 Documents
<![CDATA[Analisis Hasil Pemeriksaan Sistem Pengendalian Internal atas Pembayaran Hutang Usaha, Penerimaan Dan Pengeluaran Barang Pada PT Niaga Multi Indo ]]>
<![CDATA[Yenny Elfiza Abbas]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i2.13
<![CDATA[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.]]>
<![CDATA[Konsep AMO Dalam Penerapan Ghrm Mewujudkan Digitalisasi Kesehatan Di Lingkungan Smart City ]]>
<![CDATA[M. Abdullah Syaefuddina]]>;
<![CDATA[Asep Saifuddin]]>;
<![CDATA[Winaya Purwanti]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i2.14
<![CDATA[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.]]>
<![CDATA[Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada CV. KYNI Sukses) ]]>
<![CDATA[Endang Setyorini]]>;
<![CDATA[Har Agus Turjayawan]]>;
<![CDATA[Yenni Elfiza Abbas]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i2.15
<![CDATA[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]]>
<![CDATA[The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus ]]>
<![CDATA[Henny Risnawati]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i2.16
<![CDATA[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.]]>
<![CDATA[Peran Pengalaman Kerja Dalam Personal Performance Planning: Sebuah Tinjauan Teoritis Dan Empiris ]]>
<![CDATA[Asep Saifudin]]>;
<![CDATA[Hasanuddin Pasiama]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i2.17
<![CDATA[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.]]>
<![CDATA[Analisis Pengaruh Perputaran Kas, Piutang, Dan Persediaan Barang Terhadap Profitabilitas Di Masa Pandemi Covid-19 ]]>
<![CDATA[Yulia Fuziyati]]>;
<![CDATA[Herry Wira Wibawa]]>;
<![CDATA[Achmad Jaelani]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 2 (2022): Juli - Desember ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i2.18
<![CDATA[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]]>
<![CDATA[Pengaruh Customer Relationship Management Dan Kegiatan Sosialisasi Penggunaan E-Toll Terhadap Minat Masyarakat Menggunakan Pembayaran E-Toll Jasa Marga ]]>
<![CDATA[Sabar Napitupulu]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i1.19
<![CDATA[Hasil pengolahan data antara Customer Relationship Management dilihat dari Interact dengan hasil tidak ada pengaruh dan signifikan sehingga pada variabel ini tidak dapat dijadikan sebagai tolak ukur terhadap penguatan minat masyarakat dalam menggunakan alat e-toll pay. Terhadap hasil presentasi pada variabel Customer Relationship Management dilihat dari Customize memiliki pengaruh yang positif dan signifikan sehingga variabel Customize dapat dijadikan sebagai tolak ukur untuk memperkuat minat masyarakat dalam menggunakan alat pembayaran e-toll. Hasil penyajian data secara simultan antara Customer Relationship Management dilihat dari identifikasi, Differentiate Interact, Customize diperoleh pengaruh yang positif dan signifikan sehingga secara keseluruhan variabel Customer Relationship Management dapat dijadikan tolak ukur terhadap penguatan minat masyarakat dalam menggunakan alat e-toll pay]]>
<![CDATA[Peningkatan Kinerja Karyawan Dengan Pelatihan Melalui Kompetensi ]]>
<![CDATA[Hastuti Indra Sari]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i1.20
<![CDATA[The purpose of this research is to analyze employee performance affected by training through competency. Causality research using a quantitative approach. The sampling technique used samples saturated by the number of 40 respondents at PT Pos Indonesia (Persero) Cabang Surabaya Selatan. This research used Structural Equation Model (SEM) with the assistance of smartPLS 3.0 software as the statistical analysis. The results of this research show that employee performance is not affected by training, competence is affected by training significantly and positively, employee performance is affected by competence significantly and positively, and competence can be an intervening variable between training on employee performance.]]>
<![CDATA[Orientasi kewirausahaan dan kapabilitas pemasaran pada kinerja usaha kecil dan menengah: Peran faktor lingkungan yang dinamis sebagai pemoderasi ]]>
<![CDATA[Asep Saifudin]]>;
<![CDATA[Hasanuddin Pasiama]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i1.21
<![CDATA[The purpose of this study is to examine the impact of entrepreneurial orientation and marketing capabilities on the performance of small and medium-sized enterprises (SMEs), as well as how dynamic environmental factors moderate these relationships. The population was all managers or owners of SMES in Padang City. The sampling technique used a non-probability approach, namely purposive sampling. In the data analysis, 190 samples (response rate 84,44%) were used as a sample size. The Smart-PLS software is used in this study to perform variance-based structural equation modeling (VB-SEM). The findings show that (i) entrepreneurial orientation has a positive and significant effect on SME performance, (ii) marketing capabilities have a positive and significant effect on SME performance, and (iii) In these relationships, the role of dynamic environmental factors as a moderator is not supported. The managerial implications will be discussed later.]]>
<![CDATA[Kontribusi Adopsi Media Sosial dalam Menaikkan Penjualan dan Pengembangan Usaha Kecil dan Menengah di Indonesia ]]>
<![CDATA[Henny Risnawati]]>
<![CDATA[ Cakrawala Akuntansi & Manajemen Vol 29 No 1 (2022): Januari - Juni ]]>
Publisher : <![CDATA[LPPM Swadaya Institute of Business and Communication ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56070/cakrawala.v29i1.22
<![CDATA[Small and medium-sized enterprises (SMEs) are becoming an increasingly important economic factor in many developing countries, including Indonesia. Previous research shows that small businesses establish the concept of self-reliance. Even in times of economic hardship, small businesses are able to keep prices of national staples such as food and clothing low. In West Kalimantan, local SMEs produce a unique fabric called sasirangan, which has become the region's main product. As the use of IT infrastructure and platforms is usually concentrated in big cities such as the state capital of Pontianak, SMEs in the regions can rely on social media to promote their products. Therefore, this study aims to understand the attitudes of local SMEs towards using social media for commercial purposes. The sample size of this study includes 45 West Kalimantan SMEs in five districts outside the capital city of West Kalimantan. In this study, we used Partial Least Squares Structural Equation Modeling (PLS-SEM) to study the interaction between variables. The survey results show that small business entrepreneurs generally have a strong desire to use social media for commercial purposes. A more detailed description of the results and limitations of this study is available at the end of this document.]]>
