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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
Core Subject :
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 Harga Dan Brand Image terhadap Keputusan Pembelian Konsumen pada Blenger Burger di Tangerang Selatan: The Influence of Price and Brand Image on Consumer Purchase Decisions at Blenger Burger in South Tangerang Aulia Wulandari; 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.v1i3.129

Abstract

Blenger Burger as one of the pioneers of local burgers faces increasingly fierce competition with various similar brands. This condition encourages the company to understand the factors that influence consumer purchasing decisions. Price and brand image are important factors in increasing purchasing decisions at Blenger Burger in South Tangerang. This study aims to analyze the influence of price and brand image on consumer purchasing decisions. The study used a quantitative approach with a survey method using a questionnaire to 100 respondents selected using a purposive sampling technique. Data were collected and analyzed using SPSS with validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests. The results showed that price and brand image had a positive and significant effect on purchasing decisions, both partially and simultaneously. The R Square value of 0.701 indicates that both variables are able to explain purchasing decisions by 70.1%, while the remaining 29.9% is influenced by other variables outside the study.
Pengaruh Lingkungan Kerja dan Stress Kerja terhadap Turnover Intention Karyawan di PT Indogear Transmisi Sistem: The Influence of Work Environment and Work Stress on Employee Turnover Intention at PT Indogear Transmission System Ayu Rizki; 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.v1i3.159

Abstract

This study aims to analyze the effect of the work environment and Job Stress on employee Turnover Intention at PT Indogear Transmisi Sistem. High Turnover Intention can reduce a company's productivity and effectiveness; therefore, it is important to identify the factors influencing employees' intention to leave the company. The work environment and Job Stress are considered factors that may influence employees' Turnover Intention. This study employed a quantitative method with a statistical approach. The population consisted of all 87 employees of PT Indogear Transmisi Sistem. A saturated sampling technique (census) was applied, in which all members of the population were selected as research respondents. Data were analyzed using descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics Version 27.The results indicate that the work environment has a positive and significant effect on Turnover Intention, with a contribution of 4.52%. Job Stress also has a positive and significant effect on Turnover Intention, with a contribution of 64.13%, making it the variable with the greatest contribution to Turnover Intention. Simultaneously, the work environment and Job Stress have a significant effect on Turnover Intention. The coefficient of determination (R²) value of 0.687 indicates that the work environment and Job Stress jointly explain 68.7% of the variance in Turnover Intention, while the remaining 31.3% is influenced by other factors not examined in this study.
Pengaruh Marketing Instagram, Influencer Endorsement, dan Iklan Youtube terhadap Brand Awareness (Studi Kasus Sambal Bakar Indonesia): The Influence of Instagram Marketing, Influencer Endorsements, and Youtube Ads on Brand Awareness (Case Study of Indonesian Chili Sauce) Angga Muhammad Rachman; Amas Sari Marthanti; Iwan Iwan
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.v1i3.168

Abstract

This study aims to determine and analyze the influence of Instagram Marketing, Influencer Endorsement, and YouTube Advertising on Brand Awareness at Sambal Bakar Indonesia Peta Barat Branch, West Jakarta. The rapid development of digital media encourages companies to utilize social media as a promotional tool to increase consumer Brand Awareness. This research used a quantitative method with descriptive and associative approaches. The sampling technique used was non-probability sampling with a total of 100 respondents who were consumers of Sambal Bakar Indonesia Peta Barat Branch, West Jakarta. Data were collected through questionnaires distributed using Google Forms and analyzed using SPSS version 21 software. The results showed that, partially, Instagram Marketing had no significant effect on Brand Awareness, Influencer Endorsement had a positive and significant effect on Brand Awareness, while YouTube Advertising had no significant effect on Brand Awareness. Simultaneously, the three independent variables had a significant effect on Brand Awareness.
Analisis Pengaruh Quality Of Work Life dan Kepuasan Kerja terhadap Kinerja Pegawai pada Instansi Pemerintah di Jakarta: Analysis of the Influence of Quality Of Work Life and Job Satisfaction on Employee Performance in Government Agencies in Jakarta Anisa Ainul Jannah; Lukman Hakim
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.v1i3.115

Abstract

Human resources are an important aspect of an organization that must be managed optimally to support the achievement of organizational goals. Employees in government institutions in Jakarta face dynamic working conditions with fluctuations in workload during certain periods, which may affect Quality of Work Life, Job Satisfaction, and Employee Performance. This study aims to analyze the influence of Quality of Work Life and Job Satisfaction on Employee Performance in government institutions in Jakarta. This research uses a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 100 respondents using a saturated sampling technique. Data analysis was conducted using SPSS version 27 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results show that Quality of Work Life has a positive and significant effect on employee performance, with a t-value of 3,867 > t-table 1.984 and a significance value of < 0.01. Job Satisfaction also has a positive and significant effect on employee performance, with a t-value of 4,729 > 1.984 and a significance value of < 0.01. Simultaneously, Quality of Work Life and Job Satisfaction have a significant effect on employee performance, with an F-value of 30.798 > F-table 3.09 and a significance value of < 0.01. Thus, both variables are proven to have a significant influence on employee performance in government institutions in Jakarta.
Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Loyalitas Karyawan pada PT Surya Mitra Sukses Bekasi Utara: The Influence of Work Environment and Job Satisfaction on Employee Loyalty at PT Surya Mitra Sukses North Bekasi Yuliana Dwi Kurniawati
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.v1i3.128

Abstract

Employee loyalty is an important factor in organizational sustainability because it reflects employees’ willingness to remain in the company and contribute to organizational goals. This study aims to analyze the effect of work environment and job satisfaction on employee loyalty at PT Surya Mitra Sukses Bekasi Utara, both partially and simultaneously. The study employed a quantitative approach using a survey method. The population consisted of 50 employees with a minimum tenure of one year, and all members were included as respondents through saturated sampling. Data were collected using a five-point Likert questionnaire and analyzed with SPSS through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination analyses. The results indicate that the work environment has a positive and significant effect on employee loyalty (t = 2.450; Sig. = 0.018), as does job satisfaction (t = 2.906; Sig. = 0.006). Simultaneously, work environment and job satisfaction significantly affect employee loyalty (F = 25.025; Sig. = 0.000). The Adjusted R Square of 0.495 indicates that 49.5% of the variation in employee loyalty is explained by the research model, while the remaining 50.5% is attributable to other factors outside the model.
Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Skincare Emina Pada Situs Belanja Online Shopee: The Influence of Price and Product Quality on the Decision to Buy Emina Skincare Products on the Shopee Online Shopping Site Maria Erlina Lumban Raja; Lela Elvira; Maria Lapriska Dian Ela Revita
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.v1i3.131

Abstract

The development of e-commerce e-commerce development has intensified competition in the skincare industry, requiring companies to understand factors influencing purchasing decisions, particularly price and product quality. Emina was selected because its skincare products are marketed through Shopee, making it relevant for studying online purchasing decisions. Previous studies have reported inconsistent findings on the effects of price and product quality, indicating a research gap that requires further study. This research aims to examine the effects of price and product quality on purchasing decisions, both partially and simultaneously. A quantitative survey was conducted with 100 respondents who had purchased Emina skincare products through Shopee. Data were analyzed using SPSS, including validity, reliability, classical assumption, multiple regression, t-test, F-test, and coefficient of determination tests. The results show that price has a positive and significant effect on purchasing decisions (t = 3.373; sig. = 0.001 < 0.05), as does product quality (t = 5.452; sig. = 0.000 < 0.05). Simultaneously, price and product quality significantly affect purchasing decisions (F = 64.198; sig. = 0.000 < 0.05). The Adjusted R Square of 0.561 indicates that both variables explain 56.1% of the variation in purchasing decisions
Pengaruh Debt to Equity Ratio dan Return On Asset Terhadap Price Earning Ratio pada Sub Sektor Pariwisata dan Hotel yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2025: The Effect of Debt to Equity Ratio and Return On Asset on Price Earning Ratio in the Tourism and Hotel Sub-Sectors Listed on the Indonesia Stock Exchange (IDX) in 2021-2025 Della Lutfia Handriani; 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.v1i3.136

Abstract

The capital market, including companies in the tourism and hotel sub-sector listed on the Indonesia Stock Exchange (IDX), is an important instrument for driving economic growth. Price Earning Ratio (PER), which is influenced by Debt to Equity Ratio (DER) and Return On Asset (ROA), is an important indicator that shows investor expectations of a company's earnings growth. However, previous research findings show that there are differences regarding the effect of these two factors on Price Earning Ratio (PER). The purpose of this study is to determine the effect of DER and ROA on PER in tourism and hotel sub sector companies listed on the IDX from 2021-2025, both partially and simultaneously. This study uses a quantitative approach with secondary data from annual financial reports. The purposive sampling technique resulted in 20 companies or 66 observation data after outlier cleaning. To address autocorrelation, the data were analyzed using multiple linear regression with SPSS 25 and the Cochrane Orcutt transformation. The results show that DER partially has no positive and significant effect on PER, while ROA partially has a positive and significant effect on PER. With an Adjusted R Square value of 16.0%, DER and ROA simultaneously have a positive and significant effect on PER.
Pengaruh Transparansi Anggaran dan Akuntabilitas terhadap Efektivitas Manajemen Fraksi Partai di DPRD Kabupaten Kuningan: The Effect of Budget Transparency and Accountability on the Effectiveness of Party Faction Management in Kuningan Regency DPRD Agil Suyana; 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.v1i3.165

Abstract

This study aims to analyze the partial and simultaneous effects of budget accountability and transparency on the effectiveness of operational cost management for party factions in the Regional House of Representatives (DPRD) of Kuningan Regency. This research employs a quantitative method. The data used consist of secondary data from the 2024 budget realization report processed in 2025, and primary data obtained by distributing questionnaires to 50 respondents, who are faction staff at the DPRD of Kuningan Regency. Based on the pre-survey results, the details of operational cost allocation and valid accountability reports (LPJ) are the most prominent factors perceived to have a high impact on improving cost management effectiveness. Data analysis in this study uses a quantitative statistical approach to test the relationships between variables. The results are expected to describe the actual conditions of budget transparency and accountability implementation, as well as empirically prove their contribution to achieving operational cost management effectiveness to support the core duties and functions (Tupoksi) of the factions.
Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Produk AC Daikin pada Electronis City Store Tebet Seventian Prasetyo; 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.v1i3.175

Abstract

This study was motivated by Daikin air conditioners being priced at a premium compared to competitors such as LG, Panasonic, Sharp, and Mitsubishi, yet still recording the highest sales volume of 230 units worth Rp1,662,722,726 during January-December 2025 at Electronic City Store Tebet. The research aims to analyze the effect of Product Quality and Promotion on Purchase Decision, both partially and simultaneously. A quantitative descriptive-associative approach was used. The population consisted of 230 consumers, with a sample of 70 respondents determined using the Slovin formula and purposive sampling. Primary data were collected via a Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics version 29. Results show Product Quality has a positive, significant partial effect, with a t-value of 3.859 above the t-table 1.668, contributing 62.6%. Promotion also has a positive, significant partial effect, with a t-value of 5.840, contributing 69.7% and making it the more dominant variable. Simultaneously, both variables have a positive, significant effect, with an F-value of 101.542 above the F-table 3.13 and an R² of 0.752, meaning 75.2% of the variation in Purchase Decision is explained by both, with the regression equation Y equals 1.689 plus 0.321 X1 plus 0.551 X2.Kualitas Produk; Promosi; Keputusan Pembelian
Pengaruh Kualitas Produk dan Promosi Digital terhadap Keputusan Pembelian Produk Pixy pada Pengunjung Mall Ciputra Jakarta : The Influence of Product Quality and Digital Promotion on Pixy Product Purchase Decisions on Ciputra Mall Jakarta Visitors Bella Albila; Murniyati Murniyati
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.v1i2.29

Abstract

- This study aims to analyze the influence of product quality and digital promotion on purchasing decisions of Pixy products among visitors of Ciputra Mall Jakarta. This research employed a quantitative approach using a survey method. The sampling technique used was purposive sampling, involving 100 respondents who met the predetermined research criteria. Data were collected through an online questionnaire distributed via Google Forms. The collected data were analyzed using IBM SPSS Statistics version 25, including validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R Square). The findings indicate that, partially, product quality has a positive and significant effect on purchasing decisions, with a t-value of 2.728, which is higher than the t-table value of 1.984, and a significance value of 0.008 < 0.05. Meanwhile, digital promotion does not have a significant effect on purchasing decisions, with a t-value of 0.315, which is lower than the t-table value of 1.984, and a significance value of 0.754 > 0.05. Simultaneously, product quality and digital promotion have a significant effect on purchasing decisions, with an F-value of 3.930, which is higher than the F-table value of 3.09, and a significance value of 0.023 < 0.05. Furthermore, the R Square value of 0.578 indicates that product quality and digital promotion explain 57.8% of the variation in purchasing decisions, while the remaining 42.2% is influenced by other factors outside the scope of this study.

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