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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 83 Documents
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Pengaruh Social Media Marketing Terhadap Brand Image Tour & Travel Hastuti Tour And Travel Hastuti Indra Sari
Cakrawala Akuntansi & Manajemen Vol 28 No 2 (2021): Juli - Desember
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v28i2.36

Abstract

Tour & Travel Agent is an old type of business that can still maintain its potential as a business opportunity every year. This is due to the use of the internet, thus presenting the online travel market. One of the travel agency businesses that use the internet, especially social media, as a marketing medium to build a company brand image is Tour & Travel Hastuti. However, the growth of followers on the hastuti.sari@stieswadaya.ac.id Instagram account is relatively slow, and the level of follower engagement is still low. This study aims to find out how Tour & Travel Hastuti grows a positive brand image for followers of their Instagram account, hastuti.sari@stieswadaya.ac.id. In addition, to see the influence that social media has had on followers of brand images on their Instagram accounts. The method used in this research is quantitative with the type of associative survey research. The data technique uses analysis from observations, literature studies, interviews and questionnaires. The sample in this study was 96 followers of the hastuti.sari@stieswadaya.ac.id Instagram account. The sampling technique used non-probability sampling, namely purposive sampling. The data analysis technique used simple linear regression analysis. This study indicates a significant influence of social media on the brand image of followers of the hastuti.sari@stieswadaya.ac.id Instagram account, meaning that if the social media marketing variable is getting better, the brand image will be getting better.
Vol 13 No 1 (2019) KUALITAS LAYANAN DAN SACRIFICE UNTUK MEMBENTUK PERCEIVED VALUE DARI KEPUASAN PELANGGAN UNTUK MEMPERKUAT PURCHASE DIINTENTION DAN INFORMASI LAYANAN TELKOM PELANGGAN KORPORASI Suratman Malik; Syaiful Syaiful
Cakrawala Akuntansi & Manajemen Vol 13 No 1 (2019): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The aim of the research is to investigate the influence of service quality and sacrifice on customer perceived value and customer satisfaction on purchase intention either partially or simultaneously. The variables influencing purchase intention are service quality, sacrifice, customer perceived value, and customer satisfaction. The populations were Telkom corporate customers in the working area of Eastern part of Indonesia involving customers in the sub area of Makassar, Palu, Menado,Bali, and West East Nusatenggara, sub area of Papua and Maluku. The selection of simple used Yamane Osida Takesih with the error standard level of 5%, so the selected simple consisted of 302 respondents, Meanwhile, the model used in the research was structural equation modeling (SEM) to find out the cusal relationship among the affecting variables in that model. The results of the research reveal that service quality of Telkom service product base don the value given by the customers is good.Among all indication, ROPMIS forms service quality, image indicator of Telkom corporate has the best value, while the lowest value indicator, which has agood category, is management indicator. The result of the research related to the influence of inter-variable are : Service quality and sacrifice variable have a positive and significant influence on customer perceived value variable, Service quality, scarifice, and customer perceived value variable have a positive and significant influence on customer satisfaction variable, Customer perceived value, and customer satisfaction have a positif and significant influence on purchase intention variable, Service quality, sacrifice, customer perceived value and customer satisfaction have a positive and significant influence on purchase intention variable.
Vol 13 No 1 (2019) PELATIHAN KEWIRAUSAHAAN BAGI MASYARAKAT DI ERA PANDEMI COPID SEBAGAI UPAYA MENAMBAH PENDAPATAN KELUARAGA DENGAN BUDIDAYA IKAN LELE Yusi Setianingsih Yusi Setianingsih; Hasanuddin Hasanuddin
Cakrawala Akuntansi & Manajemen Vol 13 No 1 (2019): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

Kegiatan pengabdian masyarakat dilaksanakan di Kelurahan Cipinang Melayu Kecamatan Makassar Jakarta Timur dengan mitra kelompok masyarakat yang terkena dampak pandemic covid-19. Kegiatan ini bertujuan untuk: 1) memberikan kepada mitra pengetahuan dan keterampilan budidaya ikan lele pada kolam terpal, 2) memberikan pengetahuan kepada mitra tentang manajemen wirausaha budidaya ikan lele pada kolam terpal, 3) Memeberikan pengetahuan kepada mitra tentang sistem pemasaran baik secara langsung atau melalui online. Metode kegiatan adalah dengan pelatihan dan penyuluhan tentang kewirausahaan budidaya ikan lele pada kolam terpal. Hasil yang dicapai setelah pengabdian ini dilakukan adalah mitra peserta pelatihan sudah mampu melakukan usaha budidaya ikan lele pada kolam terpal dan memiliki pengetahuan dan keterampilan dalam berwirausaha ikan lele pada kolam terpal.
Vol 14 No 1 (2020) PENERAPAN TEKNOLOGI PENGOLAHAN AGREGAT LIMBAH DAUR ULANG PADA BETON BERMUTU TINGGI UNTUK WILAYAH PESISIR PANTAI Muhammad Taufiq Muhammad Taufiq; Mulyadi Mulyadi
Cakrawala Akuntansi & Manajemen Vol 14 No 1 (2020): Januari- Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

Beton adalah suatu material bangunan yang diperoleh dari pencampuran agregat halus (pasir), agregat kasar (kerikil, split), air dan semen Portland dengan suatu takaran tertentu. Dalam perencanaan suatu beton dituntut adanya hasil perencanaan yang menghasilkan beton dengan kuat tekan yang sesuai dengan yang diinginkan. Agregat kasar selalu memiliki porsi perbandingan campuran yang lebih banyak dibanding bahan lainnya, sehingga peranan agregat kasar diduga akan sangat menentukan karakteristik dari beton yang akan dibuat. Sejalan dengan berkembangnya teknologi beton yang digunakan oleh masyarakat maka perlu dilakukan penelitian tentang penggunaan agregat dengan karakteristik tertentu agar dapat dihasilkan kuat tekan beton yang paling menguntungkan agar dapat menghindari terjadinya pengikisan pantai yang diakibatkan oleh tenaga gelombang laut dan arus laut atau pasang surut arus laut yang bersifat merusak. Hasil uji laboratorium menunjukkan bahwa kekuatan dan kekakuan benda uji terhadap beton agregat alam dengan kekuatan yang lebih tinggi dan kekakuan dibandingkan agregat kasar daur ulang beton. Tapi beton dengan kasar agregat daur ulang 20% memiliki kuat tekan lebih tinggi dari beton dengan agregat kasar daur ulang sebesar 10%. Setelah itu kekuatan dan kekakuan dari spesimen menurun sebanding dengan penambahan konten agregat daur ulang. Hal ini dikarenakan daya serap agregat kasar daur ulang lebih besar dari agregat alami. Artinya agregat yang didaur ulang untuk menyerap air lebih besar dibandingkan agregat alam. Hal ini akan menyebabkan penurunan kekuatan dari konkret. Perilaku yang sama ditunjukkan dalam pengujian terpisah. Pola retak di agregat daur ulang beton menunjukkan kondisi permukaan retak ada banyak rongga kosong. Hal ini karena kandungan agregat pada beton daur ulang mempengaruhi ikatan antara matriks dan partikel penyusun agregat diri. Kandungan semen yang telah melekat pada agregat daur ulang, keduanya matriks kasar dan halus yang melemahkan ikatan akan menurunkan kekuatan konkret. Namun secara umum, penggunaan agregat kasar daur ulang mencapai 30% dari jumlah tersebut persentase berat agregat kasar yang masih direncanakan untuk memenuhi kuat tekan (22,5 MPa).
Vol 16 No 1 (2022) PENGARUH EKSPOR PRODUK HANDICRAFT TERHADAP PENINGKATAN PENDAPATAN PERAJIN DAN IMPLIKASINYA TERHADAP PEMBANGUNAN NASIONAL Dr. Winaya Purwanti, SE.,MM Dr. Winaya Purwanti, SE.,MM; Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 16 No 1 (2022): Januari-Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

Exports and investment play an important role in the economic activity of a country. Exports will generate income that will be used to finance the import of capital goods and raw materials required in the production process that will create value added. Aggregation of value added generated by all units of production in the economy is the value of the Gross Domestic Product (GDP). Handicraft is one of the sub-sectors of creative industries. Indonesia is rich in a variety of handicraft done by many people and many take advantage of local raw materials. In fact, the potential to be the mainstay of handicraft products to compete in the global marketplace. The research approach refers to the Cobb-Douglas production function. In connection with the paradigm of macroeconomic theory, the theory of production can be seen from the end of a maximized output in an economy is through the Gross Domestic Product (GDP). To declare a function Coob-Dauglas production in linear form, the production function is transformed in log-linear form is common in econometric analysis. The analysis in this study using multivariate regression with software tools Eviews7. The results were: 1) In simultaneous and partial GDP USA, Middle Rate USD, BOP Indonesia, Shopping ICT / IT, education spending has a significant effect on handicraft exports and GDP partially USA, Middle Rate USD, and Shopping ICT / IT impact positive and significant impact on exports of handicraft products but BOP Indonesia and Shopping Education has no significant positive effect on exports of handicraft products. 2) Export of handicraft products have a positive and significant effect on income of craftsmen. 3) Export of handicraft products and Revenue Craftsmen significant effect on Indonesia's GDP and 4) Export of handicraft products directly influence the income artisans and handicraft exports also affects indirectly through income artisans as intervening significantly to the GDP of Indonesia.
Vol 15 No 1 (2021) Tata Kelola Manajemen Kepala Desa dan Implikasi UU No. 6 Tahun 2014: Studi Kasus Desa Sukaharja Kecamatan Cijeruk Kabupaten Bogor Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 15 No 1 (2021): Januari-Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The political contestation in Sukaharja Village, District Cijeruk, Bogor Regency, West Java is interesting to research The fight for the position of village chief in the village is dominated by the two strongholds. Those are stronghold of Mr. Tatang and stronghold of Mr. Santoso. The process of village elections (Pilkades) was unfair and gave benefit for certain stronghold. When they served, either in the reign of Mr. Tatang and in the present government (Mr. Santoso), both of them practice nepotism by appointing RT and RW from relatives / family. The community lets the practice of nepotism occurs for the reasons like they can still live comfortably and prosperously despite the fact that it only be a time bomb and will be a negative impact for the communities themselves at a later date. The enactment of UU No. 6 tahun 2014 became the hope that the practice of nepotism that has entrenched can be prevented and minimized.
Vol 17 No 1 (2023) Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan PT Yummy Corp Hub Kemang Gugum Zulkarnain Ishaq Gugum Zulkarnain Ishaq; Safrudin Safrudin; Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 17 No 1 (2023): Januari-Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The purpose of this study was to test whether the Accounting Information System, Work Motivations and Leadership Style at PT. Yummy Corp Hub Kemang can affect Employee Performance. This type of research uses quantitative methods. The quantitative method is to emphasize the analysis of numerical data (numbers) processed by statistical methods. The population in this study were all employees workingat PT. Yummy Corp Hub Kemang in 2021 totaling 80 people. Sampling uses a purposive sampling method, which is a sampling approach based on researchers' consideration and has a relevance to the character of the population. The criteria used in this sampling are employees who work as Accounting Staff, Finance, SPV (Supervisor) Storage, and Administrative Staff, so the sample size is 59 people. Data analysis techniques used are description statistics, data validity and reliability, classical assumptions, multiple linear regression, correlation coefficients, coefficient of determination, partial test and simultaneuo tests using the IBM SPSS 21 application. The results of this study indicate that partially Accounting Information Systems and Work Motivations significantly influence Employee Performance. While the Leadership Style does not significantly influence Employee Performance. Simultaneously or simultaneously Accounting Information Systems, Work Motivations, and Leadership Styles have a significant effect on Employee Performance.
Vol 14 No 1 (2020) DETERMINAN VARIABEL YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN-PERUSAHAAN YANG TERGABUNG DALAM LQ45 Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 14 No 1 (2020): Januari- Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The purpose of this study is to conduct an analysis of factors affecting the company’s payout ratio dividend incorporated in LQ45 which listed on the Indonesia Stock Exchange. Seven independent variables to predict the simultaneous influence of the dividend payout ratio were tested using multiple regression analysis of the profitability (ROE), and debt to equity ratio. This study used a sample of companies incorporated in LQ45 during the period 2009-2011, which generates 45 observations. The result of the analysis indicate that there are only four independent variables have significant influence on dividend payout ratio that are free cash floq, growth, cash position and debt to equity, where as the other three variables had no significant effect.This study also indicates that the variable divident payout ratio can be explained by the seven independent variables by 71,6% while 28,4% can be explained by other variables.
Vol 17 No 1 (2023) PENGARUH KARAKTERISTIK INDIVIDU DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. DATATEL INDONESIA Anis Maela Anis Maela; Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 17 No 1 (2023): Januari-Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Karakteristik Individu dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Datatel Indonesia. Penelitian dilaksanakan di PT. Datatel Indonesia Jl. Minangkabau No.08 D Ps Manggis Jakarta Selatan dengan menggunakan metode survey. Populasi penelitian terdiri atas seluruh pegawai di PT. Datatel Indonesia. Teknik pengumpulan data dalam penelitian menggunakan kuesioner, penyebaran kuesioner kepada subjek penelitian bertujuan untuk memperoleh data atau informasi mengenai masalah penelitian, kuesioner yang diedarkan kepada responden berupa kuesioner dalam bentuk pertanyaan yang mengajukan pilihan jawaban kepada responden. Pengujian kualitas data menggunakan uji validitas dan uji reliabilitas. Data dianalisis dengan menggunakan analisis korelasi dan regresi linier, uji T, uji F, uji koefisien determinasi, dan disertai dengan uji asumsi klasik. Hasil analisis korelasi dan regresi linier berganda menunjukkan bahwa Karakteristik Individu dan Lingkungan Kerja berhubungan positif dan signifikan terhadap Kinerja Karyawan di PT. Datatel Indonesia, hal ini ditunjukkan oleh angka koefisien korelasi yang positif. Hasil uji t menjelaskan bahwa Karakteristik Individu dan Lingkungan Kerja secara individu berpengaruh terhadap Kinerja Karyawan di PT. Datatel Indonesia, hal ini ditunjukkan angka signifikansi yang dihasilkan pada masing-masing variabel adalah di bawah 0,05. Hasil uji F menjelaskan bahwa Karakteristik Individu dan Lingkungan Kerja secara bersama-sama berpengaruh positif dan signifikan terhadap Kinerja Karyawan di PT. Datatel Indonesia, hal ini ditunjukkan oleh angka signifikan yang dihasilkan adalah di bawah 0,05. Berdasarkan hasil uji koefisien determinasi dapat dijelaskan bahwa terdapat pengaruh Karakteristik Individu dan Lingkungan Kerja terhadap Kinerja Karyawan di PT. Datatel Indonesia sebesar 63,0%.
ANALISIS PENGARUH SANKSI PAJAK, TAX AMNESTY, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Pasar Rebo) Diah Maulia Sari Diah Maulia Sari; Ambar Ari Wibowo Ambar Ari Wibowo; Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 17 No 1 (2023): Januari-Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The purpose of this study was to determine how the effect of tax sanctions, tax amnesty, and quality of tax service services on individual taxpayer compliance at KPP Pratama Pasar Rebo. The data of this study were obtained from primary data through the distribution of questionnaires. The population in this study are individual taxpayers registered at KPP Pratama Pasar Rebo. By using multiple regression techniques, the results of this study indicate that Tax Sanctions have a significant positive effect on Individual Taxpayer Compliance, Tax Amnesty has a significant positive effect on Individual Taxpayer Compliance, and the Quality of Fiscus Service has a positive effect on Individual Taxpayer Compliance.

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