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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 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.
Analisis Kualitas Produk Menggunakan Metode Customer Satisfaction Index pada CV Zeus Perkasa Abadi Wilayah Depok: Product Quality Analysis Using the Customer Satisfaction Index Method at CV Zeus Perkasa Abadi Depok Region Siti Sahara; Aris Hidayat
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.v1i4.222

Abstract

This study analyzes consumer satisfaction with the quality of custom interior products at CV Zeus Perkasa Abadi Depok using the Customer Satisfaction Index (CSI) and identifies the product-quality attributes with the highest and lowest index contributions. A descriptive quantitative approach was employed. Data were collected through questionnaires from 90 consumers selected using purposive sampling; the sample size was determined using the Slovin formula with a calculation parameter of 10%. CSI analysis used the Mean Importance Score (MIS), Mean Satisfaction Score (MSS), Weight Factor (WF), and Weight Score (WS). The CSI value was 89.14%, indicating that consumer satisfaction with product quality was in the very satisfied category. Product durability recorded the highest MIS, MSS, WF, and WS values, whereas additional features supporting consumer needs recorded the lowest values. These findings provide a basis for maintaining high-performing attributes and evaluating attributes with relatively lower scores.
Pengaruh Citra dan Kepercayaan terhadap Loyalitas Pasien di Minimi Bumi Indah: The Influence of Image and Trust on Patient Loyalty at Minimi Bumi Indah Rika Meylina 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.v1i4.224

Abstract

sing competition in the healthcare industry, every healthcare institution tries to provide quality services to boost patient loyalty. Patient loyalty is influenced by several factors, including Image and Trust. This study aims to analyze the effect of Image and Trust on Patient Loyalty at Minimi Bumi Indah. This research uses a quantitative method with a descriptive approach. The population of this study consisted of 306 patients, with a sample size of 173 respondents calculated using Slovin's formula and selected through Purposive Sampling. Data was collected by distributing questionnaires using a Likert scale. The data was analyzed using validity tests, reliability tests, classical assumption tests, t-tests, F-tests, multiple linear regression analysis, and the coefficient of determination. The research results show that image and trust have a positive effect on patient loyalty, both partially and simultaneously. The coefficient of determination (R2) is 0.567 or 56.7%, meaning patient loyalty is influenced by image and trust, while the remaining 43.3% is affected by other factors outside of this study. The implication of this research shows that Minimi needs to maintain and improve patient image and trust by enhancing the quality of facilities, cleanliness, service punctuality, and providing clear and professional information. These efforts are expected to strengthen patient loyalty.
Pengaruh Penggunaan E-wallet Dan Literasi Keuangan Terhadap Keputusan Gen Z Dalam Bertransaksi Online Di Kota Bogor: The Influence of E-wallet Use and Financial Literacy on Gen Z's Decision to Make Online Transactions in Bogor City Natasya Permata Sari Watkaat; Ratih Hastasari; Wawan Saputra
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.v1i4.225

Abstract

Advances in digital technology have driven the increased use of e-wallets as a payment method for online transactions. This trend has encouraged Generation Z to use e-wallets to meet their various online transaction needs. E-wallet usage and financial literacy are factors that can influence an individual’s decisions regarding online transactions. This study aims to analyze the influence of e-wallet usage and financial literacy on Generation Z’s decisions regarding online transactions in the city of Bogor. The study employed a quantitative approach using a survey method with a questionnaire administered to 100 respondents selected via purposive sampling. Data were collected and analyzed using IBM SPSS Statistics 27, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination test. The results indicate that the use of e-wallets and financial literacy have a positive and significant effect on the decision to conduct online transactions, both partially and simultaneously. An R-squared value of 0.674 indicates that these two variables account for 67.4% of the variation in the decision to conduct online transactions, while the remaining 32.6% is influenced by other variables outside the scope of this study.
Pengaruh Kualitas Pelayanan, Ketepatan Waktu Pengiriman Barang Terhadap Kepuasan Pelanggan: The Effect of Service Quality, Timeliness of Delivery of Goods on Customer Satisfaction Sarah Apriliani Silitonga; 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.v1i4.227

Abstract

This study aims to analyze the effect of service quality and delivery timeliness on customer satisfaction at PT J&T Kamal Kalideres, both partially and simultaneously. This research employed a quantitative approach with an associative method. Data were collected through questionnaires distributed to 96 PT J&T customers residing in the Kamal Kalideres area. The sample was selected using purposive sampling based on predetermined respondent criteria. The research instrument used a five-point Likert scale, and the data were analyzed using SPSS version 27 through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination analyses. The results indicate that service quality has a positive and significant effect on customer satisfaction. Delivery timeliness also has a positive and significant effect on customer satisfaction. Simultaneously, service quality and delivery timeliness significantly affect customer satisfaction, as indicated by an F-value of 181.577 > 3.09 and a significance level of 0.000 < 0.05. The R Square value of 0.796 indicates that the two independent variables explain 79.6% of the variation in customer satisfaction, while the remaining 20.4% is explained by other factors outside the research model.
Peran Perencanaan Sumber Daya Manusia dalam Meningkatkan Retensi dan Mengurangi Turnover Karyawan : The Role of Human Resource Planning in Increasing Retention and Reducing Employee Turnover Laniyafi Rahili; Irma Wahyuningsih; Rani Sudrajat; Ajat Sudrajat; Ahmad Sahdeli
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.v1i4.233

Abstract

Human resource planning is an important part of organizational management because it is related to workforce requirements, competency development, and the sustainability of human resources. One of the issues that needs to be considered in human resource planning is employee turnover, which can cause organizations to lose employees and create the need for recruitment and workforce adjustment. Therefore, employee retention is important to help organizations retain employees who have relevant competencies and contribute to organizational goals. This article aims to analyze the strategic role of human resource planning in improving employee retention and reducing employee turnover. The method used in this article is a literature review by examining various relevant sources related to human resource planning, turnover, retention, employee development, and workforce management strategies. The results of the literature review indicate that human resource planning not only functions to determine the number of employees needed, but also serves as a basis for developing competencies, providing career opportunities, preparing workforce requirements, and supporting employee retention strategies. Continuous human resource planning can help organizations anticipate workforce needs and reduce the risk of losing competent employees. Therefore, human resource planning needs to be integrated with employee retention strategies, employee development, and turnover anticipation to help organizations maintain the sustainability and quality of their human resources
Pengaruh Fear of Missing Out (FOMO) dan Shopping Lifestyle terhadap Impulse Buying Pengguna TikTok Shop Generasi Z di Kabupaten Tangerang: The Influence of Fear of Missing Out (FOMO) and Shopping Lifestyle on Impulse Buying of Generation Z TikTok Shop Users in Tangerang Regency Audrey Pinkan; Ria Andriani
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.v1i4.234

Abstract

The growth of social commerce platforms such as TikTok Shop has significantly transformed consumer shopping behavior, particularly by encouraging Impulse Buying among Generation Z, a demographic known for high social media engagement. This study aims to examine the effect of Fear of Missing Out (FOMO) and Shopping Lifestyle on Impulse Buying among Generation Z users of TikTok Shop in Tangerang Regency, both partially and simultaneously. A quantitative approach with a causal associative design was applied, involving 97 respondents selected through purposive sampling, with the sample size determined using the Cochran formula. Data were analyzed through data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination) using SPSS Statistics 25. The findings reveal that FOMO has a positive and significant effect on Impulse Buying (t = 5.322; sig = 0.000), while Shopping Lifestyle also exerts a positive and significant influence (t = 4.412; sig = 0.000). Simultaneously, both variables significantly affect Impulse Buying, accounting for 58.3% of the variance (R² = 0.583). These results confirm that Fear of Missing Out and a shopping-oriented lifestyle are key determinants of unplanned purchasing behavior in the social commerce environment, offering practical insights for marketers in designing engagement strategies on platforms like TikTok Shop.
Pengaruh Promosi Dan Kualitas Pelayanan Terhadap Kepuasan Orang Tua Murid Di Bimba Aiueo Grand Cisoka Tangerang: The Effect of Promotion and Service Quality on the Satisfaction of Parents of Students at Bimba Aiueo Grand Cisoka Tangerang Ayu Setia Lestari; Teni Agustina; Supriatin Supriatin
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.v1i4.236

Abstract

Increasingly fierce competition among non-formal educational institutions requires institutions to provide quality service and conduct effective promotions. Parent satisfaction as users of educational services is a crucial factor in building trust and loyalty toward the institution. Therefore, promotion and service quality must be prioritized to enhance parents' satisfaction. This study aims to determine and analyze the partial and simultaneous effects of promotion and service quality on parents' satisfaction at BIMBA AIUEO Grand Cisoka Tangerang. This study utilizes a quantitative method with an associative approach. The research sample consists of 60 parents selected using a purposive sampling technique. Data were analyzed using IBM SPSS Statistics 27 through validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that promotion has a positive and significant effect on parents' satisfaction, with a calculated t-value of 4.118 > t-table 1.672 and a significance value of 0.000 < 0.05. Service quality also has a positive and significant effect, with a calculated t-value of 5.277 > t-table 1.672 and a significance value of 0.000 < 0.05. Simultaneously, promotion and service quality have a positive and significant effect on parents' satisfaction, with a calculated F-value of 51.553 > F-table 3.16 and a significance value of 0.000 < 0.05.
Pengaruh Promosi Tanggal Istimewa dan Kualitas Produk terhadap Keputusan Pembelian pada E-commerce Shopee: he Effect of Special Date Promotions and Product Quality on Purchase Decisions on Shopee E-commerce Agnes Yussanti; Syahrial Addin
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.v1i4.237

Abstract

The growth of e-commerce has made it easier for consumers to conduct online buying and selling transactions. Shopee is one such e-commerce platform that offers various promotions, including those tied to special dates. This study aims to determine the impact of special-date promotions and product quality on purchasing decisions on Shopee, both individually and simultaneously. A quantitative approach was employed, utilizing a sample of 80 respondents selected through non-probability sampling—specifically, accidental sampling. Data were collected via questionnaires and analyzed using SPSS version 25. The analysis techniques included data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and determination of the coefficient of determination. The simultaneous test (F-test) yielded an F-statistic of 43.411 with a significance value of 0.000. These results indicate a significant simultaneous effect of special-date promotions and product quality on purchasing decisions, based on the applied testing criteria. The Adjusted R-Square value of 0.518 indicates that the research model explains 51.8% of the variation in purchasing decisions, while the remaining 48.2% is explained by factors outside the model. Conclusions and interpretations regarding the influence of each variable must be aligned with the results of the partial tests and the research data used.
Pengaruh Linkungan Kerja dan Work-Life Balance Terhadap Kepuasan Kerja Karyawan Pada PT. Pelayaran Tresmuda Sejati: The Influence of Work Environment and Work-Life Balance on Employee Job Satisfaction at PT Pelayaran Tresmuda Sejati Khansa Isabella; Agus Tri Indah Kusumawati
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.v1i4.220

Abstract

This study aims to determine the effect of Work Environment and Work-life balance on Employee Job Satisfaction at PT. Pelayaran Tresmuda Sejati. This research used a quantitative method with an associative approach. Data were collected through questionnaires distributed to 40 employees of PT. Pelayaran Tresmuda Sejati. The data analysis techniques included validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination using SPSS. The results showed that partially, Work Environment (X1) had no significant effect on Employee Job Satisfaction (Y), with a t-value of 0.634 < t-table 2.026 and a significance value of 0.530 > 0.05. Meanwhile, Work-life balance (X2) had a positive and significant effect on Employee Job Satisfaction (Y), with a t-value of 4.498 > t-table 2.026 and a significance value of 0.000 < 0.05. Simultaneously, Work Environment and Work-life balance had a positive and significant effect on Employee Job Satisfaction, with an F-value of 27.254 > F-table 3.245 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) was 59.6%, while the remaining 40.4% was influenced by other factors outside this study.

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