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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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Vol 28 No 1 (2021) Pengaruh Self Assessment System Dan Penerapan E-Faktur Terhadap Ketepatan Waktu Pelaporan PPN Pengusaha Kena Pajak Pada Kantor Pelayanan Pajak Pratama Pondok Gede Efa Nofitasari Efa Nofitasari; Bambang Tedja MR Bambang Tedja MR; Safrudin Safrudin
Cakrawala Akuntansi & Manajemen Vol 28 No 1 (2021): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

This study aims to determine the effect of the self assessment system and the application of e-invoices on the timeliness of reporting Value Added Tax (VAT) for taxable entrepreneurs at KPP Pratama Pondok Gede. The sample was taken by incidental sampling technique, with a total sample of 100 respondents. This research was conducted using primary data with a questionnaire by distributing it online. The data analysis technique used in this research is multiple linear regression, multiple linear correlation, and multiple linear determination. The analysis used in this study is a quantitative method using the SPSS program, with a significant value (α) of 5% with the Self Assessment System and the application of e-invoicing as the independent variable and the Timeliness of Reporting Value Added Tax (VAT) of Taxable Entrepreneurs as the dependent variable. Hypothesis testing with t-test shows that the Self Assessment System and e-Faktur implementation variables have a partially significant effect on Timeliness of Reporting Value added tax of Taxable Entrepreneurs with each significant value of 0.000 < 0.05 and 0.024 < 0.05. Meanwhile, simultaneously (together) the two variables, namely the Self Assessment System and the Implementation of e-Faktur, have a significant effect on the Timeliness of Reporting Value Added Taxes (VAT) for Taxable Entrepreneurs. The magnitude of the influence of the two variables, both the Self Assessment System and the Implementation of e-Invoices is 43.0% on the Timeliness of Reporting Value Added Taxes (VAT) for Taxable Entrepreneurs, while the remaining 57.0% are other variables outside of this study that affect the Timeliness of Tax Reporting. value added of the Taxable Entrepreneur.
PENGARUH ETOS KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN ZENA PURWA PERKASA BEKASI Tardin Tardin
Cakrawala Akuntansi & Manajemen Vol 28 No 1 (2021): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh signifikan terhadap etos kerja dan kinerja karyawan pada perusahaan Zena Purwa Perkasa Bekasi, apakah terdapat pengaruh signifikan terhadap budaya organisasi dan kinerja karyawan perusahaan Zena Purwa Perkasa Bekasi. Penelitian menggunakan metode deskripsi ko relasi kuantitatif dan kualitatif. Peneliti menggunakan sampling jenuh yaitu seluruh karyawan staf Perusahaan Zena Purwa Perkasa yang berjumlah 35 orang sebagai obyek penelitian. Teknik analisis data dalam penelitian ini menggunakan teknik analisis regresi linier berganda dengan menggunakan SPSS 19 Hasil penelitian analisis regresi linear berganda Etos kerja (X1) diperoleh thitung sebesar 2,308 lebih besar dari ttabel sebesar 2,036, dengan taraf signifikan 5%. Karena nilai thitung>ttabel (2,308>2,036), maka H0 ditolak, artinya secara parsial ada pengaruh signifikan terhadap Kinerja karyawan. H0: secara parsial tidak ada pengaruh secara signifikan antara Budaya organisasi dengan Kinerja karyawan. H1:secara parsial ada pengaruh secara signifikan antara Budaya organisasi dengan Kinerja karyawan.perhitungan parsial pada analisis regresi berganda variable Budaya organisasi(X2) diperoleh thitung sebesar 6,954 lebih besar dari ttabel sebesar 1,998 dengan taraf signifikan 5%. Nilai thitung>ttabel (6,954>1,998), maka H0 ditolak, artinya secara parsial ada pengaruh signifikan antara penerepan Budaya organisasi terhadap kinerja karyawan. Selanjutnya uji determinasi menujukkan bahwa nilai (adjusted R Square) 0,661 hal ini menujukkan bahwa Etos kerja dan Budaya organisasi berpengaruh 66,1% terhadap Kinerja karyawan dan sisanya 33,9% dipengaruhi oleh variable lain yang tidak diteliti. Hal ini berarti bahwa etos kerja yang diterapkan di PT. Zena Purwa Perkasa dan budaya organisasi yang dimiliki karyawan mampu meningkatkan kinerja karyawan.
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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Abstract

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 LOCUS OF CONTROL, LINGKUNGAN KERJA, DAN KESEJAHTERAAN TERHADAP KINERJA PEGAWAI DI SEKOLAH ISLAM PLUS DAARUL JANNAH CIBINONG KABUPATEN BOGOR Nur Kholis, Nur Kholis; Arsid, Arsid; Moedigdo Sigit Prakoso, Moedigdo Sigit Prakoso
Cakrawala Akuntansi & Manajemen Vol 31 No 1 (2024): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i1.55

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh locus of control, lingkungan kerja, dan kesejahteraan terhadap kinerja lingkungan di Madrasah Ibtidaiyah Daarul Jannah Plus Kabupaten Bogor baik secara parsial maupun simultan. Populasi penelitian adalah seluruh pegawai di Madrasah Ibtidaiyah Daarul Jannah Plus, jumlah sampel sebanyak 92 orang/pegawai. Pemilihan sampel diambil secara acak (simple random sampling). Penelitian ini termasuk penelitian survei dengan pendekatan kuantitatif, variabel bebasnya terdiri dari locus of control, lingkungan kerja, dan kesejahteraan pegawai, sedangkan variabel pengikatnya adalah kinerja pegawai. Teknik pengumpulan data menggunakan kuesioner dan dianalisis menggunakan regresi berganda. regresi diperoleh Y = 37.627+0.470X1+0.543X2+0.628X3+e. Hasil penelitian menunjukkan bahwa: (1) variabel locus of control (X1) secara parsial berpengaruh signifikan terhadap kinerja karyawan dengan koefisien variabel locus of control sebesar 0,000<0,05 dan pada nilai tabel sebesar 4,129. (2) Variabel lingkungan kerja (X2) secara parsial berpengaruh signifikan terhadap kinerja pegawai dengan koefisien variabel lingkungan kerja sebesar 0,000<0,05 dan pada nilai tabel sebesar 4,290. (3) Variabel kesejahteraan (X3) secara parsial berpengaruh signifikan terhadap kinerja pegawai dengan koefisien variabel kesejahteraan pegawai sebesar 0,010<0,05 dan nilai tabel sebesar 2,616. (4) Secara simultan variabel locus of control (X1), lingkungan kerja (X2), dan kesejahteraan pegawai (X3) berpengaruh signifikan terhadap kinerja pegawai dengan koefisien F hitung sebesar 0,000<0,05 dan nilai F tabel sebesar 52,470. Nilai R Square sebesar 0,641 menunjukkan bahwa kinerja karyawan dipengaruhi oleh variabel locus of control, lingkungan kerja, dan kesejahteraan karyawan sebesar 64,10%, sisanya sebesar 35,90% dipengaruhi oleh variabel lain yang belum diteliti dalam penelitian ini.
PENGARUH KUALITAS LAYANAN DAN PENETAPAN HARGA JASA KARGO TERHADAP LOYALITAS PELANGGAN PADA PT. PROCARGA UTAMA MANDIRI Riduan Lumbantobing, Riduan Lumbantobing; Sabar Napitupulu, Sabar Napitupulu
Cakrawala Akuntansi & Manajemen Vol 31 No 1 (2024): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i1.56

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan harga terhadap loyalitas pelanggan pada PT PROCARGO UTAMA MANDIRI, sebuah perusahaan ekspedisi di Jakarta. Penelitian ini juga bertujuan untuk memberikan manfaat praktis bagi perusahaan. Jurnal ini juga memberikan gambaran umum tentang pemasaran jasa dan berbagai definisi layanan. Dalam penelitian ini, konsep kualitas layanan, penetapan harga, dan loyalitas pelanggan dikaji. Jurnal ini menyajikan berbagai model dan indikator terkait konsep tersebut, serta kesenjangan yang dapat terjadi dalam kualitas layanan. Selain itu juga dijelaskan karakteristik pelanggan setia dan metodologi yang digunakan dalam penelitian. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan harga terhadap loyalitas pelanggan. Hipotesis penelitian menunjukkan adanya hubungan antara kualitas layanan dan loyalitas pelanggan, serta antara harga dan loyalitas pelanggan. Metode analisis data yang digunakan adalah regresi linier berganda. Validitas dan reliabilitas kuesioner diuji, dan data memenuhi persyaratan untuk dianalisis. Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif signifikan terhadap loyalitas pelanggan. Penelitian ini menganalisis hubungan antara kualitas layanan, harga, dan loyalitas pelanggan. Hasil penelitian menunjukkan bahwa baik kualitas pelayanan maupun harga.

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