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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 46 Documents
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Analisis Kinerja Keuangan PT Total Bangun Persada Tbk: Pendekatan Profitabilitas, Likuiditas, dan Solvabilitas: Analysis of Financial Performance of PT Total Bangun Persada Tbk: Profitability, Liquidity, and Solvency Approach Ikfal Permana; Alfiansyah Wahyu Pratama; Muhammad Davi Rivaldi; Alif Shafiar
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.50

Abstract

This study aims to analyze the financial performance of PT Total Bangun Persada Tbk (TOTL) during the 2022-2024 period through an analysis approach of trends, Common Size, and financial ratios (profitability, liquidity, and solvency), as well as compare it with the average building construction industry in Indonesia. The data used is secondary data in the form of annual financial statements published through the Indonesia Stock Exchange (IDX). The results show that TOTL has better profitability than the industry average, with a net profit Margin that increased from 4.03% (2022) to 8.60% (2024). However, the company's liquidity and solvency aspects were recorded relatively lower than the industry average, driven by the dominance of current debt in the funding structure. The 2025 projection shows moderate profit growth, supported by new contracts worth IDR 2.49 trillion in the first semester of 2025. This research recommends management to optimize capital structure and maintain liquidity ratios to remain competitive amid industry pressures. The results of this study imply that companies need to maintain profitability advantages through operational efficiency while improving their capital structure so that short-term liquidity risks can be minimized.
Pengaruh Pelatihan Kerja dan Motivasi Kerja terhadap Kinerja Therapist pada PT XYZ : The Effect of Job Training and Work Motivation on Therapist Performance at PT XYZ Fariza Ananta; Lela Elvira; Maria Lapriska Dian Ela Revita
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.55

Abstract

This study aims to analyze the influence of job training and work motivation on therapist performance at PT. XYZ. The main problem in this study focuses on how employee technical competence and psychological motivation contribute to the company's service quality. The research method used was a quantitative approach. Data were collected from 69 respondents who were therapists at PT. XYZ. Data analysis was performed using the t-test for partial testing and the f-test for simultaneous testing, as well as coefficient of determination analysis. The results showed that partially, job training had a positive and significant effect on therapist performance (t-test 4.165 > t-table 1.997; p < 0.05). Similarly, work motivation had a positive and significant effect on performance (t-test 2.879 > t-table 1.997; p < 0.05). Simultaneously, these two variables significantly influenced therapist performance, with a calculated f-value of 21.328 (calculated f>ftable 3.14) and a significance level of 0.000. The coefficient of determination (R2) value was 0.393, indicating that job training and work motivation explained 39.3% of the variance in performance, while the remaining 60.7% was influenced by factors outside the scope of this study. In conclusion, improving the quality of training programs and strengthening work motivation will effectively drive therapist performance at PT. XYZ.
Analisis Deskriptif Rasio Perputaran Persediaan dan Rasio Perputaran Bahan Baku,dan Biaya Produksi PT Fast Food Indonesia Tbk (KFC) : Descriptive Analysis of Inventory Turnover Ratio and Raw Material Turnover Ratio, and Production Cost Ratio of PT Fast Food Indonesia Tbk Period 2022-2025 I&#039;anatunisa I&#039;anatunisa; Rista Afyani; Siti Nur Kholisoh; Vinka Ramadhani; Supriyati Supriyati
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.56

Abstract

Uncertainty in macroeconomic conditions, inflationary pressure on food commodity prices, and fierce competition in the fast food industry require companies to optimize their operational efficiency and logistics management strictly. This study aims to describe and analyze the development of the Inventory Turnover Ratio, Raw Material Turnover Ratio, and Production Cost Ratio and explain the logical relationship between these ratios in PT Fast Food Indonesia Tbk for the period of 2022 to 2025. The research method used is a descriptive quantitative method. The type of data used is secondary data in the form of quarterly financial statements of companies officially obtained from the Indonesia Stock Exchange (IDX) with a total sample of 12 time series observations. The analysis was carried out using descriptive statistics including the calculation of the average value (mean), maximum value, and minimum value in the financial ratio indicator. The results of the analysis show that during the observation period of 2022–2025, the Inventory Turnover Ratio and the Raw Material Turnover Ratio generally show dynamic logistics management performance, while the company's Production Cost Ratio absorbs a fairly significant proportion of total operating income on average. Quantitatively descriptive, the dynamics of Inventory Turnover and raw materials that tend to fluctuate descriptively show an inverse relationship pattern to fluctuations in the production cost ratio. The speed of activity ratio in managing logistics inventory and kitchen raw materials indicates a trend in the efficiency of production costs in real terms in KFC restaurants from year to year
Analisis Perhitungan HPP dengan Metode Full Costing dalam Menetapkan Harga Jual Produksi pada UMKM Martabak Manis Abang Adek Jakarta Barat: Analysis of HPP Calculation with the Full Costing Method in Determining Production Selling Price at Martabak Manis MSMEs Brother of the Brothers and Sisters of West Jakarta Bernadeta Ade Reany; Redita Putri Sunja; Desi Desi; Najwa Putri Rahmawati; Raden Giezka Putri Widjaja
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.57

Abstract

This study analyzes the calculation of Cost of Goods Sold (COGS) using the Full costing method at the Martabak Manis Abang Adek micro and small enterprise in West Jakarta to determine a more optimal selling price compared to  the conventional method currently used by  including all production cost elements, namely raw material costs (flour, sugar, eggs, and milk), direct labor cost, and factory overhead (electricity, gas, and rent), based on the enterprise’s monthly production data. The research uses a descriptive quantitative approach through direct observation and interviews to document cost components and pricing pratices. Finding indicate a significant difference between the conventional COGS calculated with full costing. By incorporating the comprehensive daily factory overhead, including equipment depreciation and rent, the total daily production cost is determined at Rp338,357,resulting in an accurate COGS of Rp3,562 per unit. This accurate cost allocation eliminates undercosting risks, providing a more realistic foundation tp ensure business viability. The study recommends that similar culinary SMEs adopt data driven full Costing to improve pricing decision and financial sustainability.
Pengaruh Electronic Word of Mouth (E-WOM) Dan Harga Terhadap Keputusan Pembelian Lip stain TimePhoria Pada Platform Tiktok: The Influence of Electronic Word of Mouth (E-WOM) and Price on TimePhoria Lip Stain Purchase Decisions on the Tiktok Platform Ariqah Putri Khayyira; Lela Elvira; Maria Lapriska Dian Ela Revita
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.59

Abstract

This study aims to examine the influence of E-WOM (Electronic Word of Mouth) and Price on Purchase Decisions for TimePhoria lip stain products among TikTok users. TimePhoria is a brand that is widely discussed on TikTok through user reviews and recommendations, and has a variety of prices across various e-commerce platforms. In a competitive cosmetics market, understanding how much E-WOM and price influence purchasing decisions is crucial. A quantitative approach was applied in this study by distributing survey questionnaires to 100 respondents, namely female TikTok users who have experience purchasing TimePhoria brand lip stain products. Respondents were selected using a purposive sampling technique. Data analysis was carried out using multiple linear regression analysis which includes data quality testing, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and hypothesis testing through t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, E-WOM has a positive and significant effect on purchasing decisions with a calculated t value of 5.452 > t table 1.984 (Sig. 0.000), and Price has a positive and significant effect with a calculated t value of 8.024 > t table 1.984 (Sig. 0.000). Simultaneously, E-WOM and Price also have a significant effect on purchasing decisions with a calculated F value of 113.788 > F table 3.08 (Sig. 0.000), with a contribution of 69.5%. These findings imply that companies need to strengthen their E-WOM strategies and set competitive prices to improve consumer purchasing decisions on digital platforms such as TikTok.
Pengaruh Return on Assets Dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Healthcare Terdaftar Di BEI : The Effect of Return on Assets and Debt to Equity Ratio on Profit Growth in Healthcare Sector Companies Listed on the IDX Diffa Miftaah Huljannah; Nurul Aisah; Chodidjah
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.65

Abstract

Profit growth is one of the indicators used to assess a company's financial performance because it reflects the company's ability to improve finances from the previous period to the next. The purpose of this study is to analyze the effect of Return on Assets and Debt to Equity Ratio on Profit Growth in Healthcare Sector Companies listed on the IDX. This research method uses a statistical quantitative method with secondary data in the form of financial reports obtained from the company's official website or the official IDX website. The sampling technique in this study uses purposive sampling while data indicated as outliers are excluded to meet the research assumptions. The research findings show that Return on Assets has an effect on profit growth with t count 6.334 > 2.016 with sig. 0.000 < 0.05, Debt to Equity Ratio has an effect on profit growth with t count 4.360 > 2.016 with sig. 0.000 > 0.05. Return on Assets and Debt to Equity Ratio simultaneously influence profit growth with F count 20.989 > 4.067, with sig. 0.000 < 0.05.
Pengaruh Job Insecurity dan Pengawasan Kerja terhadap Kedisiplinan Kerja Karyawan Outsourcing pada PT Airkon Pratama Project RSUD Kota Bekasi Cucu Solihah; Hendra Kurniawan
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Work discipline is one of the essential factors in supporting organizational effectiveness, particularly for outsourced employees who are required to perform their duties in accordance with established operational standards. However, several conditions, including job insecurity and inadequate work supervision, may influence employees' level of discipline. This study aims to analyze the effect of job insecurity and work supervision on the work discipline of outsourced housekeeping employees at PT Airkon Pratama, RSUD Kota Bekasi Project. This research employed a quantitative descriptive approach. The population consisted of 100 outsourced housekeeping employees, while the sample comprised 74 respondents selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using Statistical Package for the Social Sciences (SPSS), including validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination analysis. The findings indicate that job insecurity and work supervision significantly influence employees' work discipline. Simultaneously, both independent variables contribute significantly to improving work discipline. Therefore, strengthening supervisory practices and managing employees' perceptions of job insecurity are essential strategies for improving organizational discipline. The findings are expected to provide valuable insights for organizations in developing more effective human resource management policies.
Analisis Pengaruh ROA dan DER terhadap Harga Saham pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2021–2025: Analysis of the Influence of ROA and DER on Stock Prices in Health Sector Companies Listed on the IDX for the 2021–2025 Period Catherinne Febrianti Siahaan; Hazwa Falina Yusyafin; Nur Intan Rahmania; Raesa Sekar Nadya; Rizky Ramadhan
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.71

Abstract

This study aims to analyze the effect of Return On Assets (ROA) and Debt to Equity Ratio (DER) on the stock prices of healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This research uses a quantitative approach with secondary data obtained from annual financial statements and annual closing stock prices. The research sample consists of seven healthcare sector companies selected using purposive sampling based on specific criteria. The data analysis technique used is multiple linear regression with the assistance of IBM SPSS 23, after conducting classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, ROA has no significant effect on stock prices, with a significance value of 0.416. DER also has no significant effect on stock prices, with a significance value of 0.340. Simultaneously, ROA and DER have no significant effect on stock prices, with an F value of 1.556 and a significance value of 0.226. The R Square value of 0.089 indicates that ROA and DER explain only 8.9% of the variation in stock prices, while the remaining percentage is influenced by other factors outside this study.
Pengaruh Beban Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Badan Narkotika Nasional Provinsi DKI Jakarta: The Effect of Workload and Work Motivation on the Performance of Employees of the National Narcotics Agency of DKI Jakarta Province Maulidya Aprilia; Lela Elvira; Maria Lapriska Dian Ela Revita
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.88

Abstract

  In the current development of the work world, human resources have an important role in achieving organizational goals. The National Narcotics Agency of DKI Jakarta Province is one of the government agencies tasked with the prevention, eradication, abuse, and illicit trafficking of narcotics. This study aims to determine the effect of workload, work motivation on the performance of employees of the National Narcotics Agency of DKI Jakarta Province. The method used is quantitative research with data collection through distributing questionnaires, so that 76 employees were obtained. Data were analyzed using SPSS version 21. through classical, partial, simultaneous assumption tests, coefficient of determination, and regression. The results of the study indicate that Workload has a positive and significant effect on Employee Performance with t count 4.047> t table 1.663 and sig 0.000 <0.05. Work Motivation has a positive and significant effect on Employee Performance with t count 6.541> t table 1.663 and sig 0.000 <0.05. Workload and Work Motivation simultaneously have a positive and significant effect on Employee Performance with F count 70.978 > F table 3.12 and sig 0.000 < 0.05.
Analisis Deskriptif Biaya Produksi dan Laba Bersih pada PT Ultrajaya Milk Industry Tbk Periode 2018–2025: Descriptive Analysis of Production Costs and Net Profit at PT Ultrajaya Milk Industry Tbk for the Period 2018–2025 Meysha Van Heving; Cut Sabina Ayuni; Angela Stevi Syakira; Nadila Yosep Mareta; Sarip Hidayatuwloh
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.90

Abstract

This study aims to analyze the effect of production costs on net profit at PT Ultrajaya Milk Industry Tbk during the period 2018–2025. The background of this research is based on the importance of controlling production costs in the food and beverage industry to maintain profitability in the midst of increasingly fierce market competition. The research method used is qualitative descriptive by utilizing secondary data in the form of the company's annual financial statements for the period 2018–2025 published through the Indonesia Stock Exchange. Data analysis techniques are carried out through document review, descriptive interpretation of cost and profit trends, and comparative studies between periods to understand the patterns of intervariable relationships in depth. The results of the study show that there is a tendency that changes in production costs are followed by changes in the company's net profit. When production costs can be managed more efficiently, net profit tends to increase. In contrast, the increase in production costs that is not offset by revenue growth is related to a decline in profit margins.

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