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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.
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Articles 130 Documents
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Pengaruh Digital Service Quality dan Customer Experience terhadap Kepuasan Nasabah pada PT Bank Syariah Indonesia Tbk KCP Pasar Modern BSD: The Influence of Digital Service Quality and Customer Experience on Customer Satisfaction at PT Bank Syariah Indonesia Tbk KCP BSD Modern Market Salsabila Rosdiana
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.v1i3.198

Abstract

The development of digital banking services has increased customers’ expectations for convenience, speed, security, and a positive usage experience. This study aims to determine the effect of Digital Service Qu  ality and Customer Experience   on Customer Satisfaction at PT Bank Syariah Indonesia Tbk KCP Pasar Modern BSD. The study employed a quantitative approach with descriptive and verificative (associative) methods. Data were collected through questionnaires from 150 respondents selected using purposive sampling. Because the population size could not be determined precisely, the sample size was established using the Cochran formula with a 95% confidence level and an 8% sampling error. Data were analyzed using SPSS through data quality tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that Digital Service Quality has a positive and significant effect on Customer Satisfaction with a Standardized Beta of 0.797. Customer Experience   also has a positive and significant effect with a Standardized Beta of 0.137. Simultaneously, both variables significantly affect Customer Satisfaction and explain 74.9% of its variation based on the Adjusted R Square. These findings indicate the importance of continuously maintaining digital service quality and Customer Experience  .
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 Promosi Dan Kualitas Pelayanan Terhadap Kepuasan Pengunjung Taman Margasatwa Ragunan: The Influence of Promotion and Service Quality on Visitor Satisfaction of Ragunan Wildlife Park Alnie Nazarian Yasta; 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.v1i3.202

Abstract

Ragunan Wildlife Park is one of the most popular tourist destinations in Jakarta that continuously strives to enhance visitor satisfaction through effective promotional strategies and high-quality services. Amid the increasingly competitive tourism industry, these two aspects have become essential factors in creating a satisfying visitor experience. This study aims to analyze the influence of promotion and service quality on visitor satisfaction at Ragunan Wildlife Park, both partially and simultaneously. This research employed a quantitative statistical approach. Data were collected through an online questionnaire distributed to 120 respondents selected using a purposive sampling technique. The research instruments were found to be valid and reliable and met all classical assumption test requirements, indicating their suitability for further ana lysis. The results revealed that both promotion and service quality have a positive and significant influence on visitor satisfaction, both partially and simultaneously. Furthermore, the coefficient of determination (R²) of 65.4% indicates that visitor satisfaction can be explained by the promotion and service quality variables, while the remaining 34.6% is influenced by other factors beyond the scope of this study.
Pengaruh Brand Trust dan Flash Sale terhadap Impulsive Buying Parfum Scarlett pada TikTok Shop di Jakarta Timur: The Influence of Brand Trust and Flash Sale on Impulsive Buying of Scarlett Perfume on TikTok Shop in East Jakarta Mohammad Aditia Iqbal; Enggar Widianingrum
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.v1i3.203

Abstract

The development of social commerce has driven changes in consumer behavior when shopping online, including the emergence of Impulsive Buying behavior. This study aims to determine the effect of Brand Trust and Flash Sale on Impulsive Buying of Scarlett Perfume on TikTok Shop in East Jakarta. This study uses a quantitative research method with multiple linear regression analysis, t-test, F-test, and coefficient of determination. The sampling technique used Purposive Sampling followed by the Lemeshow formula, with a total sample of 100 respondents. The results show that Brand Trust has no significant effect on Impulsive Buying (t-value 0.111 < t-table 1.985; significance 0.911 > 0.05). Flash Sale has a significant effect on Impulsive Buying (t-value 6.231 > t-table 1.985; significance 0.001 < 0.05). Simultaneously, Brand Trust and Flash Sale have a significant effect on Impulsive Buying (F-value 33.973 > F-table 3.09; significance 0.001 < 0.05). The R Square value of 0.412 indicates that Brand Trust and Flash Sale are able to explain 41.2% of Impulsive Buying, while the remaining 58.8% is influenced by other factors. These findings imply that flash sale strategies should be a primary focus in encouraging impulsive purchases among consumers on TikTok Shop.
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 Kualitas Pelayanan dan Waktu Tunggu terhadap Kepuasan Masyarakat pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak di Tangerang: The Effect of Service Quality and Waiting Time on Community Satisfaction at the Women's Empowerment Office and Child Protection in Tangerang Rivaldo Herniza 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.v1i3.215

Abstract

This study aims to analyze the effect of Service Quality and Waiting Time on Public Satisfaction at the Women's Empowerment and Child Protection Service in Tangerang. The study was motivated by several challenges in public service delivery, including unclear service information, suboptimal responsiveness of service officers, and relatively long waiting times, which may affect the level of public satisfaction. This research employed a quantitative method with a descriptive and verificative approach. The population consisted of members of the public who received services at the Women's Empowerment and Child Protection Service, with a sample of 100 respondents determined through a saturated sampling technique, in which the entire population was used as the research sample. Data were collected through questionnaires using a Likert scale. Data analysis was conducted with the assistance of IBM SPSS Statistics version 25 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination. The results indicate that Service Quality has a positive and significant effect on Public Satisfaction, with a t-value of 7.352 and a significance value of 0.000. Waiting Time also has a positive and significant effect on Public Satisfaction, with a t-value of 4.150 and a significance value of 0.000. Simultaneously, Service Quality and Waiting Time have a positive and significant effect on Public Satisfaction, with an F-value of 822.234 and a significance value of 0.000. The coefficient of determination (R Square) of 0.966 indicates that the two variables explain 96.6% of the variation in Public Satisfaction, while the remaining 3.4% is influenced by other factors outside this study.
Pengaruh Literasi Keuangan Digital dan Persepsi Kemudahan Dalam Bertransaksi Terhadap Keputusan Penggunaan Paylater Pada Generasi Z di Kota Tangerang: The Influence of Digital Financial Literacy and the Perception of Ease of Transaction on Paylater Use Decisions In Generation Z in Tangerang City Devinda Nur Syaharani; 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.v1i3.218

Abstract

The rapid development of digital technology has increased the use of Paylater services in e-commerce transactions, particularly among Generation Z. The convenience and flexibility offered by Paylater have made it increasingly popular. This study aims to analyze the influence of Digital Financial Literacy and Perceived Ease of Transaction on Paylater Usage Decisions among Generation Z in Tangerang City, both partially and simultaneously. This study employed a quantitative method with descriptive and verificative approaches. The sample consisted of 160 respondents selected using purposive sampling. Data were collected through an online questionnaire and analyzed using multiple linear regression with SPSS version 27. The results indicate that Digital Financial Literacy has a positive and significant effect on Paylater Usage Decisions (t = 4.463; sig. = 0.000). Perceived Ease of Transaction also has a positive and significant effect on Paylater Usage Decisions (t = 3.686; sig. = 0.000). Simultaneously, both variables significantly affect Paylater Usage Decisions (F = 42.436; sig. = 0.000), with an Adjusted R Square value of 0,343. Therefore, Digital Financial Literacy and Perceived Ease of Transaction have a positive and significant influence on Paylater Usage Decisions among Generation Z in Tangerang City.

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