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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 Promosi Digital Dan Tanggal Cantik Terhadap Keputusan Pembelian Pengguna E-Commerce Shopee Di Kota Bekasi: The Influence of Digital Promotions and Beautiful Dates on Shopee E-Commerce Users' Purchase Decisions in Bekasi City Dhea Ajeng Alyanda; Desy Suryani; Martinus Wahyu Purnomo
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.v1i3.100

Abstract

The growth of e-commerce in Indonesia has prompted Shopee to leverage digital promotions and the Beautiful Date program to enhance consumers' purchase decisions. However, the individual effects of each strategy and their combined effect on purchase decisions of users in Bekasi City still need empirical verification. This study aims to analyze the influence of digital promotions and the Beautiful Date program on Shopee users' purchase decisions in Bekasi City, both partially and simultaneously. The study uses a quantitative approach with purposive sampling yielding 96 respondents. Data were collected via questionnaires and analyzed using SPSS version 27 with multiple linear regression analysis, t-tests, F-test, and coefficient of determination. The results show that digital promotions and the Beautiful Date program each have a positive and significant partial effect on purchase decisions. Simultaneously, the two variables also have a positive and significant effect, with an F value of 94.515 and significance of 0.001. The Adjusted R Square of 0.663 indicates that the two variables explain 66.3% of the variation in Shopee users' purchase decisions in Bekasi City.
Pengaruh Fear of Missing Out dan Social Influence terhadap Perilaku Konsumtif dalam Transaksi Ekonomi Virtual pada Pengguna Roblox Generasi Z Faradhita Amelia; Desy Suryani; Martinus Wahyu Purnomo
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.v1i3.105

Abstract

This study aims to analyze the influence of Fear of Missing Out (FOMO) and Social Influence on consumptive behavior in virtual economic transactions among Generation Z Roblox users. The rapid growth of the digital economy and increasing virtual transactions on the Roblox platform have encouraged consumptive behavior influenced by both psychological and social factors. This research employed a quantitative approach with a causal associative design. The population consisted of Generation Z Roblox users in Indonesia who had conducted virtual economic transactions, with 96 respondents selected through purposive sampling. Data were collected through an online questionnaire and analyzed using SPSS version 27, including validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that Fear of Missing Out has a positive and significant partial effect on consumptive behavior (sig. < 0.001; regression coefficient 0.923). Social Influence also has a positive and significant partial effect (sig. 0.036; regression coefficient 0.177). Simultaneously, both variables have a positive and significant effect, with an F-value of 82.890 and R² of 0.641, meaning both variables explain 64.1% of the variance in consumptive behavior, while the remaining 35.9% is explained by other factors outside this study. Fear of Missing Out is identified as the most dominant factor influencing consumptive behavior among Generation Z Roblox users.
Pengaruh Current Ratio dan Debt To Asset Ratio terhadap Return On Asset Pada Perusahaan Sektor Healthcare Yang Terdaftar Di BEI Periode 2022 – 2025 : The Effect of Current Ratio and Debt To Asset Ratio on Return On Asset in Listed Healthcare Sector Companies IDX for the 2022 – 2025 Period Rolando Kuncara; Hartanti Hartanti; R.M Tedy Aliudin
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.v1i2.110

Abstract

Return on Assets (ROA) is one of the indicators used to measure a company's ability to generate profits through the utilization of all assets owned. The high and low value of ROA is influenced by various factors, both internal and external. This study aims to obtain empirical evidence regarding the effect of Current Ratio (CR) and Debt to Assets Ratio (DAR) on Return on Assets (ROA) in healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative method with purposive sampling techniques. The research sample consisted of 19 healthcare sector companies that met the research criteria, so that 76 observation data were obtained during the 2022–2025 period. The data is used as secondary data obtained from the company's annual financial statements. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 26. The results showed that partially the Current Ratio (CR) had a positive and significant effect on Return on Assets (ROA), while the Debt to Assets Ratio (DAR) had a negative and insignificant effect on Return on Assets (ROA). Simultaneously, the Current Ratio (CR) and Debt to Assets Ratio (DAR) have a significant effect on the Return on Assets (ROA) of healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period.
Pengaruh Pemberian Reward Dan Punishment Terhadap Kinerja Karyawan DR.Gym Fitness Center: The Effect of Reward and Punishment on DR. Gym Fitness Center Employee Performance Putra Zahwa Ardiansyah; Hartanti Hartanti; R.M. 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.v1i3.111

Abstract

The increasingly tight fitness business competition demands organizations to maintain employee performance through an appropriate compensation system, one of which is through the provision of rewards and punishments. However, the implementation of both systems at Dr. Gym Fitness Center has not been known for certain its effect on employee performance. This study aims to analyze the effect of rewards and punishments on employee performance at Dr. Gym Fitness Center, both partially and simultaneously. The study used a quantitative method with a saturated sample technique on 42 respondents. Data were collected through observation and questionnaires, then analyzed using multiple linear regression with the help of SPSS version 27. The results showed that rewards did not have a significant effect on employee performance (t value 1.616 < t table 2.022; sig. 0.114 > 0.05), while punishment had a positive and significant effect (t value 6.217 > t table 2.022 sig. 0.000 < 0.05). Simultaneously, rewards and punishments significantly influence employee performance (F count 36.346 > F table 3.238, sig. 0.000), contributing 65.1% (R² = 0.651).
Analisis Tingkat Kinerja Karyawan Dengan Metode Key Performance Indicator (KPI) Pada CV Orlindo: Analysis of Employee Performance Levels Using Key Performance Indicator (KPI) Method on Orlindo CV Andika Rachman Hakim
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.v1i2.112

Abstract

Employee performance is one of the most important factors influencing a company's success in achieving its organizational goals. Therefore, companies need to measure employee performance objectively to determine the level of work achievement and provide a basis for performance evaluation and improvement. This study aims to analyze the employee performance at CV Orlindo using the Key Performance Indicators (KPI) method. This research employed a non-statistical quantitative method with a descriptive approach. The population consisted of all 20 employees of CV Orlindo; therefore, the sampling technique used was saturated sampling. Data were collected through observation, interviews, documentation, and questionnaires using a Likert scale. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) through descriptive statistical analysis by calculating the mean value for each KPI indicator, namely work quality, work quantity, work discipline, timeliness, responsibility, and teamwork. The results showed that the overall mean score was 4.00, which falls into the good category. The teamwork indicator obtained the highest mean score of 4.19, while the work quantity indicator obtained the lowest mean score of 3.84. These findings indicate that the overall performance of employees at CV Orlindo is categorized as good. Therefore, the company is expected to maintain its current performance while improving aspects that have not yet reached the optimal level. The implication of this study is that the company can use KPI measurement results as a basis for periodic performance evaluation, particularly in establishing and monitoring work quantity targets, while maintaining the existing good level of teamwork performance.
Pengaruh Content Marketing dan Electronic Word of Mouth terhadap Impulsive Buying Produk Skincare Facetology Pengguna TikTok: The Influence of Content Marketing and Electronic Word of Mouth on Impulsive Buying of TikTok User's Facetology Skincare Products Anissa Ferdianty; 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.v1i3.113

Abstract

Indonesia's beauty industry has grown rapidly alongside rising public interest in skincare and the use of TikTok as a marketing channel. Facetology, a local skincare brand, shows high sales performance on TikTok Shop, allegedly driven by content marketing and electronic word of mouth (e-WOM), encouraging impulsive buying. This study aims to determine the partial and simultaneous influence of content marketing and e-WOM on impulsive buying of Facetology products among TikTok users in Bekasi Regency. A quantitative survey method was used, involving 100 respondents selected through purposive sampling, analyzed using instrument tests, classical assumption tests, and multiple linear regression with IBM SPSS version 27. Results show content marketing has a positive and significant partial effect (t-count 11.079 > t-table 1.985; sig. 0.000 < 0.05). E-WOM also has a positive and significant partial effect (t-count 2.422 > t-table 1.985; sig. 0.017 < 0.05). Simultaneously, both variables significantly affect impulsive buying (F-count 144.153 > F-table 3.090; sig. 0.000 < 0.05), contributing 74,3% (Adjusted R Square). Keywords: Content Marketing, Electronic Word of Mouth, Impulsive Buying, TikTok, Skincare
Pengaruh Budaya Organisasi Dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Instansi Pemerintahan X: The Influence of Organizational Culture and Work Motivation on Employee Performance in Government Agencies X Ahmad Fajri Rizky Romadhan; 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.v1i3.114

Abstract

Employee performance is an important factor in supporting the achievement of organizational goals. Organizational culture and work motivation are factors that can contribute to optimal employee performance. This study aims to determine the effect of organizational culture and work motivation on employee performance at Government Institution X, both partially and simultaneously. This study uses a quantitative approach. The research population consisted of 100 employees of Government Institution X, all of whom were selected as the sample using a saturated sampling technique. Data were collected through questionnaires and analyzed using SPSS version 25 through multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results showed that organizational culture had a significant partial effect on employee performance, with a t-value of 4.908 and Sig. < 0.001. Work motivation also had a significant partial effect, with a t-value of 5.553 and Sig. < 0.001. Simultaneously, organizational culture and work motivation had a significant effect on employee performance, with an F-value of 91.118 and Sig. < 0.001. The R Square value of 0.653 indicates that both variables explain 65.3% of the variation in employee performance. These findings highlight the importance of strengthening organizational culture and work motivation to support improved employee performance.
Pengaruh Hedonic Shopping Motivation dan Flash Sale Terhadap Impulsive Buying pada Generasi Z Pengguna TikTok Shop di Kota Depok: The Influence of Hedonic Shopping Motivation and Flash Sale on Impulsive Buying in Generation Z of TikTok Shop Users in Depok City Ahmad Yazid Albusthomi; Ratih Setyo Rini
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.v1i3.119

Abstract

The rapid growth of TikTok Shop has made Generation Z, who account for 73% of its users, prone to impulsive buying driven by hedonic shopping motivation and flash sale, although previous studies on these factors remain inconsistent. This study aims to analyze the partial and simultaneous effects of hedonic shopping motivation and flash sale on impulsive buying among Generation Z TikTok Shop users in Depok City. A quantitative approach was applied using purposive sampling of 150 respondents determined through the Lemeshow formula, analyzed using multiple linear regression with SPSS 27. The results show that hedonic shopping motivation has a positive and significant partial effect on impulsive buying (t-count 12.078 > t-table 1.976; sig. <0.001). Flash sale also has a positive and significant partial effect on impulsive buying (t-count 12.312 > t-table 1.976; sig. <0.001). Simultaneously, both variables significantly affect impulsive buying (F-count 126.977 > F-table 3.06; sig. <0.001), contributing 62.8% to the variance. These findings confirm that internal psychological factors and external promotional strategies jointly drive impulsive buying behavior among Generation Z.
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Loyalitas Karyawan pada PT Andalan Mobilitas Pratama Jakarta Selatan : The Influence of Work Discipline and Work Environment on Employee Loyalty at PT Andalan Mobilitas South Jakarta Primary Makin Delis Gea; Desy Suryani; Martinus Wahyu p Purnomo
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.v1i3.120

Abstract

Human resources are the main faktor in organizational success. Employee loyalty is an important indicator that reflects commitment, willingness to persist, and optimal contribution. Loyalty is influenced by work discipline and the work environment. Low work discipline causes delays, violations of procedures, and irregularities in tasks. A less conducive work environment reduces comfort and work motivation, thus impacting loyalty. This study aims to determine the effect of work discipline and the work environment on employee loyalty, both partially and simultaneously, at PT Andalan Mobilitas Pratama, South Jakarta. The quantitative method uses a survey approach. Data were collected through a Likert scale questionnaire to 30 respondents using the Slovin formula. Analysis using SPSS version 27 through data quality tests, classical assumption tests, and hypothesis tests. The results show that Work Discipline (X1) has a positive and significant effect on Employee Loyalty with a t-count of 2.611 > 2.052 and a sig. 0.015 < 0.05. Work Environment (X2) also has a positive and significant effect with t-count 4.616 > 2.052 and sig 0.001 < 0.05. Simultaneously, both have a significant effect with F-count 163.571 > 3.35 and sig < 0.001. The coefficient of determination shows a 91.8% contribution to employee loyalty with the regression equation Y = -1.374 + 0.382X1 + 0.652X2 + e.
Pengaruh Kompensasi dan Work Life Balance terhadap Kinerja Karyawan PT Primex Transport Indonesia: The Effect of Compensation and Work-Life Balance on Employee Performance PT Primex Transport Indonesia Devyta Alifia Putri Savira
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.v1i3.123

Abstract

Employee performance is an important factor supporting operational effectiveness, particularly in the transportation and logistics sector, which requires timeliness and achievement of work targets. This study aims to analyze the effect of compensation and work-life balance on employee performance at PT Primex Transport Indonesia, both partially and simultaneously. The study employed a quantitative survey approach. Data were collected through questionnaires from 58 employees using saturated sampling, in which the entire population became the research sample. Data were analyzed using validity and reliability tests, classical assumption tests, t-test, F-test, coefficient of determination, and multiple linear regression. The results show that compensation has no significant effect on employee performance, with a t-value of 0.525 and significance of 0.602. In contrast, work-life balance has a positive and significant effect, with a t-value of 2.509 and significance of 0.015. Simultaneously, compensation and work-life balance significantly affect employee performance, with an F-value of 3.574 and significance of 0.035. The R Square value of 0.115 indicates that the two independent variables explain 11.5% of the variation in employee performance, while 88.5% is explained by other factors outside the model. The findings indicate that work-life balance has a more dominant role in the model.

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