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INDONESIA
JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Published by PT Cakrawarti Empat Proksi
ISSN : -     EISSN : 31248977     DOI : https://doi.org/10.67183/jmac
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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.
Arjuna Subject : -
Articles 130 Documents
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Pengaruh Citra Negara Asal dan Persepsi Kualitas Produk Terhadap Keputusan Pembelian Anggur Hijau Impor Asal Cina (Studi Pada Pelanggan PT Cakka Cahaya Makmur): The Influence of Country of Origin Image and Product Quality Perception on Purchasing Decisions for Imported Green Wine from China (Study on PT Cakka Cahaya Makmur Customers) Audry Dwi Syah Fitri
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.158

Abstract

This research was conducted at PT Cakka Cahaya Makmur based on the decline in stock turnover of imported green grapes from China, Sweet Globe variety, from 70% in the first quarter of 2025 to 65% in the fourth quarter of 2025, even though its price is 18-20% cheaper than Australian grapes. This condition shows that price is not the only determining factor in purchase decisions. Therefore, this research aims to determine the influence of country of origin image and perceived product quality on the purchase decision of these grapes. The method used is quantitative associative causal, with a population of 150 customers of PT Cakka Cahaya Makmur, obtaining a sample of 109 respondents through purposive sampling technique and the Taro Yamane formula (5% margin of error). Data were collected through a Likert-scale questionnaire and processed using SPSS. The results show that partially, Country of Origin Image obtained a t-count of 3.924 > t-table 1.982 with a significance of 0.001<0.05, thus significantly affecting Purchase Decision. Perceived Product Quality obtained a t-count of 3.778 > t-table 1.982 with a significance of 0.001<0.05, thus also significantly affecting Purchase Decision. Simultaneously, both variables obtained an F-count of 76.200 > F-table 3.08 with a significance of 0.001<0.05. It can be concluded that country of origin image and perceived product quality significantly affect, both partially and simultaneously, the purchase decision of imported green grapes from China.
Pengaruh Penjualan, Laba Bersih Dan Aset Terhadap Perubahan Harga Saham Pada PT Mustika Ratu Tbk Periode 2021-2025: The Effect of Sales, Net Profit and Assets on Changes in Share Price at PT Mustika Ratu Tbk for the 2021-2025 Period Siti Nuraida; Darkiman Ruminta
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.160

Abstract

This study aims to analyze the influence of sales, net profit, and assets on stock price changes at PT Mustika Ratu Tbk for the 2021-2025 period. The research is motivated by changes in the company's stock price that are not influenced by internal company factors, specifically sales, net profit, and assets. The research study is based on the theory of sales, net profit, assets, and stock prices and is supported by previous research that shows mixed results regarding the relationship between these variables and stock price changes. This study uses a quantitative method with secondary data in the form of quarterly financial reports and stock price data for PT Mustika Ratu Tbk for the 2021-2025 period. Data collection techniques were carried out through documentation studies. The research sample consisted of 20 data, measured and analyzed using multiple linear regression with the help of SPSS. The results show that partially sales do not significantly affect stock price changes ( ), net profit significantly affects stock price changes ( ), while assets do not significantly affect stock price changes ( ). However, simultaneously sales, net profit, and assets significantly affect stock price changes at PT Mustika Ratu Tbk ( ) with an  of .
Pengaruh fanatisme dan harga terhadap keputusan pembelian Official Merchandise Persib Bandung di Kota Tasikmalaya: The Influence of Fanaticism and Price on the Decision to Buy Official Persib Bandung Merchandise in Tasikmalaya City Muhammad Hervy Riyaldy; Tri Lestari; Dian Berliansyah Putra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.162

Abstract

This study was motivated by the rapid growth of the football industry, which has increased the role of official merchandise as an important source of club revenue. Supporters' fanaticism and price perception are considered factors that may influence purchasing decisions for persib bandung official merchandise, particularly in tasikmalaya city. The study aimed to examine the effect of fanaticism and price on purchasing decisions, both partially and simultaneously. A quantitative approach with a causal associative design was employed. The sample consisted of 100 persib bandung supporters residing in tasikmalaya city who had previously purchased official merchandise, selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, f-test, and coefficient of determination (r²). The findings indicate that both fanaticism and price have a positive and significant effect on purchasing decisions. Simultaneously, the two variables significantly influence purchasing decisions and explain 62.8% of the variation in purchasing decisions, while the remaining 37.2% is explained by other factors outside the research model. These findings suggest that stronger supporter fanaticism and favorable price perceptions contribute to higher purchasing decisions for persib bandung official merchandise.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Restoran Geisha The Sushi House Jakarta Barat: The Influence of Product Quality and Service Quality on Customer Satisfaction at Geisha The Sushi House Restaurant West Jakarta Santi Santi; Aris Hidayat
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.163

Abstract

This study aims to determine and analyze the influence of product quality and service quality, both partially and simultaneously, on customer satisfaction at Geisha The Sushi House Restaurant, West Jakarta. The rapidly growing Japanese culinary industry demands that businesses maintain quality to create a maximum dining experience for consumers. The research method used was descriptive quantitative. Sampling was conducted using a probability sampling technique with a total of 106 customers as respondents. Data were collected using a structured questionnaire and processed using SPSS version 27 software. Hypothesis testing was conducted through multiple linear regression analysis, partial t-tests, simultaneous t-tests (F-tests), and coefficient of determination (R²) tests. The t-test results indicate that product quality has a positive and significant partial effect on customer satisfaction with an independent contribution of 19.98%. Service quality also has a positive and significant partial effect on customer satisfaction with an independent contribution of 14.29%. Furthermore, the F-test results confirmed that product quality and service quality simultaneously (together) have a positive and significant effect on customer satisfaction, with an F-value of 69.229. The simultaneous coefficient of determination (R²) indicates that these two independent variables explain 57.3% of the variation in customer satisfaction levels, while the remaining 42.7% is influenced by factors outside the research model.
Pengaruh Perceived Ease Of Use dan Trust Terhadap User Loyalty Aplikasi GoPay Pada Generasi Z Di Kota Depok: The Effect of Perceived Ease of Use and Trust on GoPay Application User Loyalty in Generation Z in Depok City Daniel Natanael Situmorang; Nurvi Oktiani
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.172

Abstract

Internet penetration in Indonesia exceeding 80% has driven the rapid adoption of fintech, with Generation Z as one of the largest user segments of GoPay. However, Generation Z's loyalty to GoPay is recorded as lower than other generations, while previous research on its determining factors still shows inconsistent results. This study aims to analyze the influence of Perceived Ease of Use (X1) and Trust (X2) on User Loyalty of the GoPay application among Generation Z in Depok City. A quantitative approach was used through a Likert questionnaire to 384 respondents selected by purposive sampling and the Lemeshow formula, analyzed using SPSS 25 through validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that Perceived Ease of Use (tcount 12.789 > ttable 1.966; Sig. 0.000) and Trust (tcount 3.024 > ttable 1.966; Sig. 0.003) have a significant positive effect partially, and a significant effect simultaneously (Fcount 198.979 > Ftable 3.018; Sig. 0.000) on User Loyalty, with a contribution (R²) of 51.1%. This finding emphasizes the importance of managing ease of use and trust simultaneously as a strategy to maintain GoPay user loyalty amidst the competition in the fintech industry.
Pengaruh Deskripsi Pekerjaan dan Spesifikasi Jabatan terhadap Kinerja Karyawan PT Toyopack Prima Mandiri: The Effect of Job Descriptions and Job Specifications on Employee Performance of PT Toyopack Prima Mandiri Anis Setiawan; Hartanti Hartanti; RM Tedy Aliudin
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.173

Abstract

Toyopack Prima Mandiri is a company operating in the service industry. This study aims to examine the influence of job descriptions and job specifications on employee performance at PT. Toyopack Prima Mandiri. Data were collected through questionnaires distributed to all 50 employees of the company using a saturated sampling (census) technique. This study employed a quantitative research approach, and the data were analyzed using multiple linear regression analysis to examine the relationship between the independent variables (job description and job specification) and the dependent variable (employee performance). All statistical analyses were performed using Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that the Job Description variable has a positive and statistically significant partial effect on employee performance, with a calculated t-value of 2.804, which is greater than the t-table value of 2.011, and a significance value below 0.05. Likewise, the Job Specification variable also has a positive and statistically significant partial effect on employee performance, with a calculated t-value of 2.573, which exceeds the t-table value of 2.011, and a significance value of 0.013, which is less than 0.05. Furthermore, the simultaneous F-test shows that the calculated F-value of 42.351 is greater than the F-table value of 3.19, with a significance value of 0.000 < 0.05, indicating that the independent variables jointly have a significant effect on employee performance. The findings demonstrate that job description and job specification simultaneously have a positive and significant influence on employee performance, with job specification showing a relatively stronger effect than job description. These results suggest that establishing clear job descriptions and appropriate job specifications can improve employee performance and contribute to organizational effectiveness.
Pengaruh Live Streaming dan Influencer Marketing terhadap Minat Beli pada Pengguna TikTok Shop di Tangerang Selatan: The Influence of Live Streaming and Influencer Marketing on Buying Interest in TikTok Shop Users in South Tangerang Shabita Nuria Zahra; Ratih Hastasari; Wawan Saputra
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.176

Abstract

The growth of TikTok Shop as a social commerce platform has encouraged businesses to utilize live streaming and influencer marketing to boost consumer purchase intention. However, not all live streaming and influencer marketing activities effectively drive purchase intention, as some live broadcasts lack interactivity and certain influencers are perceived as lacking credibility. This study aims to analyze the influence of live streaming and influencer marketing on the purchase intention of TikTok Shop users in South Tangerang. A quantitative research method was employed, involving the distribution of questionnaires to 100 respondents selected through purposive sampling. Data analysis was conducted using SPSS 29, encompassing validity tests, reliability tests, classical assumption tests, and hypothesis testing. The findings reveal that purchase intention is significantly and positively influenced by live streaming when analyzed individually. Purchase intention is also significantly and positively influenced by influencer marketing when analyzed individually. Furthermore, when analyzed simultaneously, purchase intention is significantly and positively influenced by both live streaming and influencer marketing. These findings indicate that TikTok Shop users in South Tangerang exhibit high purchase intention when live streaming and influencer marketing strategies are effectively implemented.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets Perusahaan Makanan dan Minuman di BEI 2021 - 2025: The Effect of Current Ratio and Debt to Equity Ratio on the Return on Assets of Food and Beverage Companies on the IDX 2021 - 2025 Asti Nuraliya Rahman; Suharini Suharini
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.177

Abstract

The food and beverage sector is the manufacturing sub-sector with the largest contribution to Indonesia's GDP, making the financial performance of its companies a critical concern for investors and stakeholders. Profitability measured through Return on Assets (ROA) is influenced by various financial factors, including liquidity proxied by Current Ratio (CR) and capital structure proxied by Debt to Equity Ratio (DER). This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021 - 2025. Data were collected through documentation study in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The research sample consists of 24 companies selected through purposive sampling with a total of 120 observations. The analytical method employed is panel data regression using the Fixed Effect Model (FEM) approach with Panel EGLS (Cross-section Weights) estimation through EViews 13. The results indicate that partially, CR and DER individually have a positive but not significant effect on ROA. However, simultaneously, CR and DER have a significant effect on ROA with an Adjusted R-squared value of 90.09%.
Pengaruh Brand Ambassador NCT dan Strategi Viral Marketing terhadap Keputusan Pembelian Produk TicTac Di Jabodetabek: The Influence of NCT Brand Ambassadors and Viral Marketing Strategies on TicTac Product Purchase Decisions in Greater Jakarta Indah Khurnianingsih; Usran Masahere
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.178

Abstract

Strong business competition encourages companies to implement marketing strategies to attract attention and influence consumer decisions. Two strategies are widely applied: Brand Ambassadors and viral marketing through digital media. This study aims to determine and analyze the influence of NCT Brand Ambassadors and viral marketing strategies on purchasing decisions for TicTac products of PT Dua Kelinci in the Jabodetabek area, partially and simultaneously. The study uses a survey method. Data were obtained through questionnaires from 100 respondents selected using purposive sampling. Respondents were residents of the Jabodetabek area who knew and had purchased or consumed TicTac products, and had seen TicTac promotions related to NCT/Jaehyun or viral marketing strategies. Data were analyzed using SPSS version 26 through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination. Results show that the Brand Ambassador has a positive and significant effect on purchasing decisions, with a t-value of 17.073 greater than the t-table value of 1.984 and a significance value of 0.000 < 0.05. The viral marketing strategy also has a positive and significant effect, with a t-value of 27.858 > 1.984 and a significance value of 0.000 < 0.05. Simultaneously, both variables have a positive and significant effect on purchasing decisions, with an F-value of 476.269 > F-table 3.09 and a significance value of 0.000 < 0.05. The R Square value of 0.908 or 90.8% indicates that both variables jointly explain variation in purchasing decisions, while 9.2% is explained by other factors not further examined in this study.
Analisis Efektivitas Penerapan Lean Man ufacturing Dengan Metode Value Stream Mapping (VSM) Pada PT Panasonic Manufacturing Indonesia: Analysis of the Effectiveness of the Implementation of Lean Man ufacturing Using the Value Stream Mapping (VSM) Method at PT Panasonic Manufacturing Indonesia Prawita Dameyanti; Usran Masahere
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 3 (2026): Oktober 2026 - Desember 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i3.179

Abstract

PT Panasonic Manufacturing Indonesia is an electronics manufacturing company that needs to continuously improve operational efficiency, including operator activities on the production line. This study aims to analyze the effectiveness of lean manufacturing implementation using the Value Stream Mapping (VSM) method on the Motor Assembly production line of the Fan Business Unit, IAQ Department, PT Panasonic Manufacturing Indonesia. The study uses a non-statistical quantitative approach. Data were collected through observation, documentation, literature study, and structured interviews with 11 operators. The analysis included lead time calculation, classification of activities into Value Added (VA), Necessary Non-Value Added (NNVA), and Non-Value Added (NVA), identification of motion and waiting waste, development of Operator Workflow Maps, and Process Cycle Efficiency (PCE) calculation before and after improvement. The results show a lead time of 540 minutes. Before improvement, VA was 416 minutes, NNVA 108 minutes, NVA 16 minutes, and PCE 77.04%. After improvement, VA increased to 448 minutes, NNVA decreased to 92 minutes, NVA became 0 minutes, and PCE increased to 82.96%. The improvements consisted of using personal protective equipment before entering the production line, moving the drinking water dispenser closer to the production area, and providing a dedicated mobile-phone storage cabinet. The 5.92 percentage-point increase in PCE indicates that lean manufacturing implementation using VSM was effective in improving operator work efficiency.

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