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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 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 Online Customer Review dan Online Customer Rating terhadap Keputusan Pembelian Produk Elektronik pada Toko Online Multi Store: The Effect of Online Customer Review and Online Customer Rating on Electronic Product Purchase Decisions on Toko Online Multi Store Muhamad Abdul Aziz; Dedi Suharyadi; Endang Sri Andayani
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.v1i3.182

Abstract

This study aims to determine how customer reviews and ratings influence the purchasing decisions of electronic products in Multi Store consumers. The research method used in this study is a descriptive quantitative research method that aims to describe and explain a phenomenon based on facts that occur in the field. This study uses a Likert scale questionnaire and uses a Cochran sample involving hundreds of people. The data is processed using SPSS version 27 to analyze the questionnaire results and measure all variables, with several tests, namely; data quality test; validity test and reliability test. Classical assumption test; normality test, heteroscedasticity test, multicollinearity test, linearity test, multiple linear regression test. Hypothesis test; t test, f test and coefficient of determination test. The results of the study Online Customer Review (X1) and Online Customer Rating (X2) simultaneously have a positive and significant effect on Purchasing Decisions (Y). This can be proven through a determination test using an R Square value of 0.622 or 62.2%, while the remaining 37.8% is influenced by other variables outside the study.
Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian pada PT Mekarsempurna Jayalestari: The Influence of Service Quality and Price on Purchase Decisions at PT Mekarsempurna Jayalestari Titin Dwi Ariyani; Darma Wijaya
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.v1i3.184

Abstract

The research method used in this study is quantitative with a causal associative approach. The population in this study consisted of all employees of PT. Mekarsempurna Jayalestari, totaling 60 people. The sample was determined using the Slovin formula, resulting in 52 respondents. Data collection was carried out through a Likert-scale questionnaire. The validity test results showed that all statement items in the research instrument were declared valid, while the reliability test indicated that all variables had Cronbach’s Alpha values greater than 0.60, meaning that the instruments were reliable. Based on the classical assumption tests, the data met the requirements of normal distribution, there were no symptoms of multicollinearity, and the model was free from heteroscedasticity. Therefore, the multiple linear regression model was considered appropriate for use. The results of regression analysis and partial hypothesis testing (t-test) showed that offer service quality had a positive and significant effect on client purchase decisions. The price variable also partially had a strong positive and significant effect on client purchase decisions. Simultaneously (F-test), offer service quality and price together had a significant influence on client purchase decisions at PT. Mekarsempurna Jayalestari with a substantial contribution. Based on these results, the company is advised to continuously improve the responsiveness of its offer services and evaluate price suitability in order to maintain client purchase decisions in the future.
Pengaruh Lingkungan Kerja dan Kedisiplinan terhadap Kinerja Karyawan Bank Jakarta Kantor Cabang Utama Balaikota: The Influence of Work Environment and Discipline on the Performance of Bank Jakarta Employees Main Branch Office of City Hall Alif Raafi Ramadhan; Bilgah Bilgah
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.v1i3.185

Abstract

Employee performance is a key factor in supporting the operational effectiveness of banking companies. This study aims to determine the influence of work environment and work discipline on employee performance at Bank Jakarta Kantor Cabang Utama Balaikota, both partially and simultaneously. The method used is a quantitative approach with multiple linear regression analysis. The study population consists of 79 people with a sample of 66 respondents determined using the Slovin formula, and data were collected through questionnaires analyzed using SPSS 26. Partial test results show that work environment has a positive and significant effect on employee performance with a t-value of 12.562, greater than the t-table of 1.669 with a significance of 0.000, contributing 53,2% partially. Work discipline also has a positive and significant effect on employee performance with a t-value of 12.634, greater than the t-table of 1.669 with a significance of 0.000, also contributing 53,5% partially. Simultaneously, both variables have a significant effect with an F-value of 206.156, greater than the F-table of 3.14, and an R Square value of 0.867, meaning work environment and work discipline are able to explain 86.7% of the variation in employee performance.
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 Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan pada PT Oriental Consultants Indonesia: The Influence of Work Discipline and Work Motivation on Employee Performance at PT Oriental Consultants Indonesia Desi Andriani; Achmad Syahlani
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.v1i3.190

Abstract

Employee performance is an important factor in achieving organizational goals. This study examines the effects of work discipline and work motivation on employee performance at PT Oriental Consultants Indonesia, both partially and simultaneously. A quantitative survey approach was applied. The population consisted of 87 employees, and 47 respondents were selected using the Slovin formula. Data were collected using a Likert-scale questionnaire and analyzed with IBM SPSS Statistics 27. The results show that work discipline has a positive and significant effect on employee performance (p < 0.001). Work motivation also has a positive and significant effect (p < 0.001). Simultaneously, work discipline and work motivation significantly affect employee performance (F-test p = 0.001), with R² = 0.731. Thus, the two predictors explain 73% of the variation in employee performance. Practically, management should strengthen compliance with work rules while maintaining employees’ drive to achieve targets, take initiative, and develop their capabilities.
Pengaruh Kepuasan Kerja dan Komitmen Organisasi terhadap Kinerja Karyawan pada Bank Syariah Nasional KC Harmoni: The Effect of Job Satisfaction and Organizational Commitment on Employee Performance at KC Harmoni National Sharia Bank Theresia Anjelina; Achmad Syahlani
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.v1i3.191

Abstract

Employee performance is one of the factors contributing to the achievement of organizational goals. Based on observations during an internship at Bank Syariah Nasional Harmoni Branch Office, inconsistencies in target achievement were found in several work units, along with sales pressure and workload experienced by some employees. This study aims to analyze the effect of job satisfaction and organizational commitment on employee performance at Bank Syariah Nasional Harmoni Branch Office. This study employed a quantitative approach. The population consisted of all employees, with a sample of 40 respondents selected using slovin method. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results showed that job satisfaction had a positive and significant effect on employee performance, with a t-value of 3.415 and a significance value of 0.002 < 0.05. Organizational commitment also had a positive and significant effect, with a t-value of 2.272 and a significance value of 0.029 < 0.05. Simultaneously, both variables had a positive and significant effect on employee performance, with an F-value of 21.470 and a significance value of < 0.001. The R Square value of 0.537 indicates that both variables explain 53.7% of the variation in employee performance.
Pengaruh Online Customer Review dan Harga terhadap Keputusan Pembelian pada Pengguna Shopee di Kota Tangerang Selatan: The Influence of Online Customer Reviews and Prices on Purchase Decisions on Shopee Users in South Tangerang City Fitri Puspita Ningrum; 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.v1i3.192

Abstract

The growth of e-commerce has changed consumer behavior from shopping in physical stores to making transactions online. When purchasing through Shopee, consumers cannot see the products directly, so online customer reviews and prices become important information for purchasing decisions. This study aims to find out the effect of online customer reviews and prices on the purchasing decisions of Shopee users in South Tangerang, both partially and simultaneously. The study used a quantitative method with 100 respondents who had made purchases before. The sampling technique used was purposive sampling, while data was collected through a Google Form questionnaire. Data analysis was done using IBM SPSS Statistics through validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and determination coefficients. The results of the study show that online customer reviews have a positive and significant effect with a t-value of 5.657. Price also has a positive and significant effect with a t-count of 3.784. Simultaneously, both variables have a significant effect with an F-count of 63.668. An R Square of 0.568 shows that both explain 56.8% of the purchasing decision.
Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Keputusan Pembelian di Ranch Market Pesanggrahan: The Influence of Service Quality and Product Quality on Purchase Decisions at Ranch Market Pesanggrahan Peni Wulandari; 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.v1i3.196

Abstract

The competition in the modern retail industry, especially in the premium supermarket segment, pushes companies to not only rely on having a complete range of products but also to offer added value through excellent service. This study aims to find out the effect of Service Quality and Product Quality, both partially and simultaneously, on consumer Purchase Decisions at Ranch Market Pesanggrahan. This research is a quantitative study with a causal associative approach. Data was collected through online questionnaires (Google Forms) from 100 respondents selected using purposive sampling. Data analysis included validity tests, reliability tests, classical assumption tests, and multiple linear regression using SPSS version 27. The study results show: (1) Service Quality partially has a positive and significant effect on Purchase Decision (t-count 8.361 > t-table 1.984); (2) Product Quality partially has a positive and significant effect on Purchase Decision (t-count 3.896 > t-table 1.984); (3) Service Quality and Product Quality together have a positive and significant effect on Purchase Decision (F-count 57.583 > F-table 3.09). The coefficient of determination (R²) indicates that these two independent variables can explain 54.3% of the variation in Purchase Decision, with Service Quality being the most dominant factor.
Pengaruh Citra Merek, Promosi Media Sosial dan Ulasan Online terhadap Keputusan Pembelian pada Produk Timephoria: The Influence of Brand Image, Social Media Promotions and Online Reviews on Purchase Decisions on Timephoria Products Winda Diniyati; Sofyan Marwansyah; Syafuddin Syafuddin
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.v1i3.197

Abstract

This study aims to determine and analyze the effect of Brand Image (X1), Social Media Promotion (X2), and Online Reviews (X3) on consumer Purchase Decisions (Y). The research method applied is quantitative with an associative approach. Primary data collection was conducted by distributing questionnaires to respondents, which were subsequently processed using SPSS 26 software. The results of the partial t-test indicate that Brand Image, Social Media Promotion, and Online Reviews each have a positive and significant effect on Purchase Decisions. Based on the partial determination analysis, the Social Media Promotion variable was found to be the most dominant factor influencing consumers with a contribution of 29.3%, followed by the Brand Image variable with a contribution of 19.7%, and the Online Reviews variable with the smallest contribution of 13.2%. Furthermore, the simultaneous F-test results confirm that the three independent variables jointly exert a significant effect on Purchase Decisions. The total coefficient of determination (R Square) value of 0.622 indicates that the combination of these three variables is able to explain 62.2% of the variance in consumer Purchase Decisions, while the remaining variance of 37.8% is influenced by other factors not examined outside this research model.

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