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JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Published by PT Cakrawarti Empat Proksi
ISSN : -     EISSN : 31248977     DOI : https://doi.org/10.67183/jmac
Core Subject :
Jurnal Manajemen dan Akuntansi Cakrawarti (JMAC) is a peer-reviewed academic journal dedicated to providing a platform for researchers, academics, practitioners, and policymakers to disseminate original research, theoretical insights, and critical perspectives that contribute to the advancement of knowledge and professional practice in the fields of management and accounting. The journal covers a wide range of topics within management and accounting disciplines, including: Human Resource Management, Financial Management, and Marketing Management. Strategic Management, Operations Management, Entrepreneurship, and Management Information Systems. Financial Accounting, Management Accounting, Auditing, and Taxation. Accounting Information Systems, Corporate Governance, and Sustainability Reporting. Islamic Management and Islamic Accounting. JMAC particularly encourages studies related to corporate governance, sustainability reporting, responsible business practices, and organizational accountability from both conventional and Islamic perspectives.
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Articles 19 Documents
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Search results for , issue "vol. 1 no. 4" : 19 Documents clear
Pengaruh Sistem Shift Kerja dan Lingkungan Kerja Terhadap Pencapaian Key Performance Indicator Pada Perusahaan Logistik Shopee Express Kota Bekasi: The Influence of the Work Shift System and the Work Environment on Achievement of Key Performance Indicators in Companies Logistics of Shopee Express Bekasi City Dede Lias; Hartanti Hartanti; Tedy Aliudin
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.116

Abstract

The logistics industry has grown rapidly alongside the rise of e-commerce as the backbone of the digital economy. To meet customer expectations for fast and accurate delivery, logistics operations are required to run 24/7 continuously. However, the implementation of shift work systems—particularly night shifts—and warehouse environmental conditions risk triggering physical fatigue, decreased concentration, and work stress. This issue is reflected in the significant drop in Key Performance Indicator (KPI) achievement at Shopee Express Bekasi City, falling from 100.00% (Excellent) during the November 2025–January 2026 period to 54.50% (Critical Alert) in February 2026. This quantitative study aims to analyze the impact of work shift systems and the work environment, both partially and simultaneously, on the company's KPI achievement. The sample comprised 93 out of 120 logistics division employees, determined using the Slovin formula. Data were collected via Google Forms and analyzed using IBM SPSS Statistics Version 27 through multiple linear regression analysis,. The results indicate that the shift system has a positive and significant influence on KPIs (tcount) 2.965 > (ttable) 1.984; sig. 0.004 < 0.05. Similarly, the work environment shows a positive and significant influence on KPIs (tcount) 7.743 > (ttable) 1.984; sig. 0.000 < 0.05. Simultaneously, both variables significantly influence KPIs (fcount) 30.722 > (ftable) 3.10; sig. 0.000 < 0.05 with a coefficient of determination (R2) contribution of 40.6%. The implications of this study highlight the necessity for management to optimize shift rotation schedules to reduce employee physical fatigue and improve warehouse facility conditions (such as ventilation, restroom standards, and operational layouts) to maintain worker productivity and restore company KPI targets.
Pengaruh Visual Marketing Dan Social Proof Terhadap Minat Pembelian Pada Toko Vimel Cookies Di Marketplace Shopee: The Influence of Visual Marketing and Social Proof on Purchase Interest in the Vimel Cookies Store on the Shopee Marketplace Vidya Andini Putri; Kurniawan Prambudi Utomo; Devy Sofyanty
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.144

Abstract

The rapid growth of e-commerce has transformed shopping habits from conventional methods to digital ones, sparking intense competition in the food and beverage (F&B) industry—particularly in the cookie category. In this digital ecosystem, visual marketing and social proof are crucial tools for building consumer trust. However, Vimel Cookies faces challenges in optimizing purchase intent due to inconsistent visual aesthetics that weaken the brand’s identity, as well as customer reviews that lack specific details regarding taste quality. Consequently, the store experiences a conversion gap: although the number of visitors increased from 3,951 in January to 4,921 in March 2026, this traffic has not yet translated into consistent sales. The objective of this quantitative study is to examine how these two variables influence purchase intent by surveying 96 respondents using purposive sampling via a digital questionnaire. The collected data was then analyzed using SPSS, specifically through instrument validation, classical assumptions, multiple linear regression, t-tests, and F-tests. This study shows that, both individually and collectively, visual marketing and social proof have a positive and significant impact on purchase intent. Thus, strengthening the consistency of visual presentation and optimizing high-quality product reviews are essential strategies for digital SMEs to increase visitors’ propensity to make purchases
Pengaruh Live Streaming Dan Potongan Harga Terhadap Minat Beli Konsumen Pada Aplikasi Tiktok: The Effect of Live Streaming and Discounts on Consumer Buying Interest in the Tiktok Application Resa Parulika; Amas Sari Marthanti; Iwan Iwan
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.180

Abstract

The rapid development of social commerce requires businesses to understand the drivers of digital shopping adaptation behavior. This study aims to analyze the partial and simultaneous effects of Live Streaming and Price Discounts on Consumer Purchase Intention on the TikTok application in West Jakarta City. The research method used is quantitative associative with a sample of 100 TikTok users selected through a non-probability sampling technique. Data collection used questionnaires, while data analysis applied classical assumption tests, multiple linear regression, the coefficient of determination ( ), and t and F tests via SPSS. The partial results show that Live Streaming and Price Discounts each have a positive and significant effect on purchase intention. Simultaneously, both variables also have a significant effect, with an  value reaching 90.0%, while the remaining 10.0% is influenced by other variables outside the model. In conclusion, a strong integration between real-time interactive communication and financial incentives proves to be a crucial strategy in optimizing digital purchase decisions. These results are vital for businesses in designing effective shoppertainment strategies to capture the social commerce market.
Pengaruh Fasilitas dan Harga terhadap Kepuasan Pelanggan pada BSS Arena Mini Soccer Depok: The Effect of Facilities and Prices on Customer Satisfaction at BSS Arena Mini Soccer Depok Fatwa Tulada; Usran Masahere
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.187

Abstract

BSS Arena is one of the mini soccer field rental service providers in Depok City. This study aims to determine the effect of facilities and price on customer satisfaction at BSS Arena Mini Soccer Depok. This research employed a quantitative approach, with data collected through questionnaires distributed to customers who had used BSS Arena’s services. The sample consisted of 161 respondents selected using probability sampling with a systematic random sampling method. Data were analyzed using IBM SPSS Statistics through validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The results indicate that facilities have a positive and significant effect on customer satisfaction, with a t-value of 12.461 and a significance level of 0.000 < 0.05. Price also has a positive and significant effect on customer satisfaction, with a t-value of 13.150 and a significance level of 0.000 < 0.05. Simultaneously, facilities and price have a positive and significant effect on customer satisfaction, with an F-value of 394.849 and a significance level of 0.000 < 0.05. The coefficient of determination shows that facilities and price explain 83.1% of customer satisfaction, while the remaining 16.9% is influenced by other factors outside the study. Therefore, improving facility quality and setting prices according to customer expectations can increase customer satisfaction at BSS Arena Mini Soccer Depok.
Pengaruh Insentif Dan Beban Kerja Terhadap Kinerja Karyawan Pada Kantor Pusat Operasional PT. Yappindo Transportama: The Effect of Incentives and Workload on Employee Performance at the Operational Head Office of PT. Yappindo Transportama Muhammad Fachri; Achmad Syahlani
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.199

Abstract

This research is motivated by the stagnation in the percentage of logistics operational target achievement at PT. Yappindo Transportama in 2025, despite the continuous increase in work volume. This condition requires proper management of incentives and workload to prevent future performance decline. The objective of this study is to examine and analyze the effect of incentives and workload, both partially and simultaneously, on employee performance at the Operational Head Office of PT. Yappindo Transportama. The approach used in this research is quantitative with a descriptive causal method. The research population consists of 254 employees, with a sample of 72 respondents selected using a simple random sampling technique. Data collection was conducted using Likert scale questionnaires, while data analysis employed multiple linear regression assisted by IBM SPSS Statistics software. The results show that incentives have a positive and significant partial effect on employee performance. Similarly, workload has a positive and significant partial effect. Simultaneously, incentives and workload are proven to jointly have a significant effect on employee performance. The coefficient of determination value of 73.5% indicates that both variables strongly explain performance variation.
Pengaruh Gaya Kepemimpinan Transaksional dan Motivasi Kerja terhadap Kinerja Pegawai Divisi Operasional dan SDM pada PT Pertamina Gas Negara: The Influence of Transactional Leadership Style and Work Motivation on the Performance of Employees of the Operational and HR Division in PT Pertamina Gas Negara Sashi Bilqis Felisa; Tri Lestari; Dian Berliansyah Putra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.201

Abstract

Increasingly competitive labor market conditions require companies to possess a high-performing workforce. Optimal employee performance can be achieved through the application of effective leadership styles and the provision of work motivation that encourages employees to carry out their duties and responsibilities. This study aims to determine whether transactional leadership style and work motivation have a positive and significant effect on employee performance, both partially and simultaneously. Data were collected via questionnaires distributed to 50 employees using a saturated sampling technique, meaning the entire population served as the sample. Analysis was conducted using validity and reliability tests, classical assumption tests, t-tests, F-tests, the coefficient of determination, and multiple linear regression. The results indicate that transactional leadership style has a positive and significant effect on employee performance. This is evidenced by a calculated t-value of 9.754—exceeding the t-table value of 2.011—with a significance level of 0.000 (< 0.05). Work motivation also has a positive and significant effect on employee performance, with a significance level below 0.05 and a greater contribution to the outcome compared to the transactional leadership style variable. Furthermore, transactional leadership style and work motivation simultaneously exert a positive and significant influence on employee performance. This is demonstrated by a calculated F-value of 124.484—exceeding the F-table value of 3.20—and a significance level of 0.000 (< 0.05). The coefficient of determination (R²) of 0.841 indicates that 84.1% of the variation in employee performance can be explained by transactional leadership style and work motivation, while the remaining 15.9% is influenced by factors outside the scope of this study.
Pengaruh Digital Marketing dan Brand Image Terhadap Keputusan Pembelian Skincare Glad2Glow Pada E-commerce Shopee di Jakarta Timur: he Influence of Digital Marketing and Brand Image on Glad2Glow Skincare Purchase Decisions on E-commerce Shopee in East Jakarta Anisa Saputri
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.206

Abstract

The rapid development of the beauty industry triggers intense competition, demanding optimization of digital marketing strategies and brand image to influence consumer purchase decisions. However, gaps in prior research exist alongside the FOMO phenomenon and negative online reviews. This study aims to analyze the partial and simultaneous effects of digital marketing and brand image on purchase decisions for Glad2Glow skincare products among Shopee users in East Jakarta. A quantitative survey approach was applied to an infinite population aged 17–35. A sample of 96 respondents was selected using purposive sampling (Cochran formula). Primary data from Google Forms were analyzed via multiple linear regression using IBM SPSS Statistics 23. Partially, digital marketing has a significant positive effect with an 17,37% contribution (tcount 2.553 > ttable 1.986 and Sig. 0.012 < 0.05). Brand image also has a dominant significant positive effect with a 49,18% contribution (tcount 6.468 > ttable 1.986 and Sig. 0.000 < 0.05). Simultaneously, both variables have a significant effect (Fcount 92.628 > Ftable 3.09 and Sig. 0.000 < 0.05) with a contribution (R Square) of 66,6%.
Pengaruh Harga, Kualitas Produk, Dan Citra Merek Terhadap Minat Beli Ulang Coffee On Wheels Di Tangerang Selatan: The Influence of Price, Product Quality, and Brand Image on Coffee On Wheels Repurchase Interest in South Tangerang Ghea Amanda Putri
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.207

Abstract

The growth of Coffee On Wheels businesses has been accompanied by increasing competition in the coffee industry, making the ability to retain consumers through repeat purchases an important aspect of business sustainability. In this context, price, product quality, and brand image are relevant factors that may contribute to consumers repurchase intention. This study aims to analyze the effect of price, product quality, and brand image on the repurchase intention of Coffee On Wheels consumers in South Tangerang. This study employed a quantitative approach using a survey method. Data were collected through a five-point Likert-scale questionnaire from 166 respondents selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The results showed that price had a positive and significant effect on repurchase intention with a significance value of p < 0.001, product quality had a positive and significant effect with p < 0.001, and brand image had a positive and significant effect with p < 0.001. Simultaneously, price, product quality, and brand image had a positive and significant effect on repurchase intention. The implications of this study indicate that Coffee On Wheels operators should pay attention to the alignment between price, product quality, and the benefits received by consumers, maintain consistent product quality, and strengthen brand image to support consumers repurchase intention.
Pengaruh Beban Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT Tunas Ridean Cabang Tunas Toyota Cakung Jakarta Timur: The Influence of Workload and Work Discipline on Employee Performance PT Tunas Ridean Branch Tunas Toyota Cakung East Jakarta Ravi Tri Pamungkas; Diana Tambunan
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.209

Abstract

Human resource management within a company must be properly managed as an effort to maintain smooth operational activities; however, numerous factors can hinder operational flow, such as a decline in performance. This study aims to determine the effect of workload and work discipline on employee performance at PT Tunas Ridean, Tunas Toyota Cakung Branch, East Jakarta. This research employs a quantitative statistical method by processing questionnaire data collected from 50 respondents. The sampling technique utilizes a census method, where the entire population is sampled. The data was processed using SPSS through validity, reliability, classical assumption, and hypothesis testing. The results of this study indicate that workload has no significant partial effect on employee performance at PT Tunas Ridean, Tunas Toyota Cakung Branch, whereas work discipline has a positive and significant partial effect on employee performance at PT Tunas Ridean, Tunas Toyota Cakung Branch. Furthermore, workload and work discipline simultaneously exert a significant effect on employee performance at PT Tunas Ridean, Tunas Toyota Cakung Branch. The  value of 0.327 indicates that the workload and work discipline variables simultaneously account for 32,7% of the variance in employee performance at PT Tunas Ridean, Tunas Toyota Cakung Branch, while the remaining 67,3% is explained by other factors outside of workload and work discipline.
Pengaruh Fasilitas dan Kualitas Pelayanan terhadap Kepuasan Pelanggan di Aqilah Vila Bali: The Influence of Facilities and Service Quality on Customer Satisfaction in Aqilah Villa Bali Maria Ivelin Nehe; Wiwin Wianti; Yosie Noverha
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 4
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i4.219

Abstract

Competition in Bali’s accommodation industry requires villa managers to provide adequate facilities and high-quality services to maintain customer satisfaction. This study aims to analyze the effect of facilities and service quality on customer satisfaction at Aqilah Vila Bali. A quantitative approach was employed with a population of 260 customers during January–March 2026. A sample of 72 respondents was determined using the Slovin formula with a 10% margin of error and selected through probability sampling using simple random sampling. Data were collected through a Google Form questionnaire distributed via WhatsApp and analyzed using SPSS version 27 through multiple linear regression. The resulting regression equation was Y = 13.154 + 0.181X1 + 0.490X2. Facilities had a positive and significant effect on customer satisfaction, with a t-value of 3.681 and a significance level of 0.000, while service quality also had a positive and significant effect, with a t-value of 8.750 and a significance level of 0.000. The simultaneous test produced an F-value of 89.632 with a significance level of 0.000. The R² value of 72.2% indicates that facilities and service quality jointly explain 72.2% of the variation in customer satisfaction.

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