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Contact Name
Tri Lestari
Contact Email
cakrawartiempatproksi@gmail.com
Phone
+6281286506268
Journal Mail Official
cakrawartiempatproksi@gmail.com
Editorial Address
Jl. Puri Beta Raya Utara Blok C1 No. 59. Larangan, Tangerang
Location
Kota tangerang,
Banten
INDONESIA
JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
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
Pengaruh Citra Merek dan Kualitas Produk terhadap Loyalitas Konsumen Minyak Angin Aromatherapi Fresh Care: The Influence of Brand Image and Product Quality on Consumer Loyalty of Aromatherapi Fresh Care Wind Oil Layla Febri Gumati; 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.v1i2.54

Abstract

Increasing competition in the aromatherapy industry encourages companies to strengthen customer loyalty through brand image and product quality. This study aims to analyze the partial and simultaneous effects of brand image and product quality on customer loyalty toward Fresh Care aromatherapy products in West Jakarta. This research employed a quantitative approach using a survey method involving 100 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using IBM SPSS Statistics 20, including validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results showed that brand image had a positive and significant effect on customer loyalty (t = 2.637; Sig. = 0.010; R² = 0.130). Product quality also had a positive and significant effect on customer loyalty (t = 7.443; Sig. = 0.000; R² = 0.407) and was the most dominant variable. Simultaneously, brand image and product quality had a positive and significant effect on customer loyalty (F = 39.107; Sig. = 0.000; R² = 0.446), indicating that both variables explained 44.6% of the variation in customer loyalty, while the remaining 55.4% was influenced by other factors outside the scope of this study.
Pengaruh Persepsi Kemudahan Penggunaan Dan Persepsi Harga Terhadap Kepuasan Konsumen Pada Aplikasi E-Commerce Shopee: The Effect of Ease of Use Perception and Price Perception on Consumer Satisfaction in the Shopee E-Commerce Application Vika Mahesa; Murniyati Murniyati
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.v1i3.60

Abstract

The growth of e-commerce in Indonesia has intensified competition among online shopping platforms, including Shopee. To enhance consumer satisfaction, companies must consider factors influencing the user experience, such as the ease of using the application and price perception. This study aims to analyze the impact of perceived ease of use and price perception on consumer satisfaction among Shopee app users. A quantitative research method was employed. The study population consisted of active Shopee app users residing in the Slipi area of ​​West Jakarta, aged between 17 and 30, who had made a purchase within the last six months. Data were collected by distributing questionnaires to 100 respondents. Data analysis involved data quality testing, classical assumption testing, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The results indicate that perceived ease of use and price perception have a significant influence on consumer satisfaction regarding the Shopee e-commerce application. This is evidenced by an F-calculated value of 40.934 (exceeding the F-table value of 3.09) and a significance value of 0.000 (below 0.05). Furthermore, the coefficient of determination analysis reveals that the combination of these two independent variables contributes 45.0% (Adjusted R-Square = 0.450) to consumer satisfaction, while the remaining 55.0% is influenced by factors not examined in this study.
Pengaruh Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan pada PT Karya Adikita Galvanize Kota Jakarta Barat: The Effect of Compensation and Work Motivation on Employee Performance at PT Karya Adikita Galvanize West Jakarta City Shafa Salsabilla; 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.v1i2.61

Abstract

Employee performance is one of the key factors in supporting the achievement of organizational goals. This study aims to analyze the effect of compensation and work motivation on employee performance at PT Karya Adikita Galvanize, West Jakarta. This research employed a quantitative method using a purposive sampling technique involving 100 respondents. Data were analyzed using validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination with the assistance of IBM SPSS Statistics 26. Based on hypothesis testing using the t-test and F-test, the results indicate that compensation has a positive and significant effect on employee performance, with a t-value of 8.727 > 1.984 and a significance value of 0.000. Work motivation also has a positive and significant effect on employee performance, with a t-value of 3.025 > 1.984 and a significance value of 0.003. Simultaneously, compensation and work motivation have a positive and significant effect on employee performance, with an F-value of 54.034 > 3.09 and a significance value of 0.000. The findings indicate that compensation and work motivation jointly explain 51.7% of the variance in employee performance, while the remaining 48.3% is influenced by other factors outside the scope of this study.  
Pengaruh Electronic Word of Mouth (E WoM) dan Brand Image Terhadap Keputusan Pembelian Produk Moisturizer Glad2Glow Pada Pengguna Marketplace Shopee: The Influence of Electronic Word of Mouth (E WoM) and Brand Image on Glad2Glow Moisturizer Product Purchase Decisions on Shopee Marketplace Users Devina Saviola; 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.v1i2.62

Abstract

The development of the beauty and technology sectors changes people's behavior in deciding to purchase skincare products. This condition causes consumers to consider information obtained through Electronic Word of Mouth and Brand Image before making a purchase decision. This study aims to determine the effect of Electronic Word of Mouth and Brand Image on Purchase Decisions for Glad2Glow moisturizer products on Shopee marketplace users in Kebon Jeruk District. This study uses a statistical quantitative method by distributing questionnaires to 100 respondents using a purposive sampling technique. Data were analyzed using data quality tests, classical assumption tests, hypothesis tests, coefficient of determination tests, and multiple linear regression with the help of SPSS version 26. The results showed that Electronic Word of Mouth had a significant effect on Purchase Decisions with a significance value of 0.000 <0.05. Brand Image also had a significant effect on Purchase Decisions with a significance value of 0.001 <0.05. Simultaneously, Electronic Word of Mouth and Brand Image had an effect on Purchase Decisions with a significance value of 0.000 <0.05. The research findings show that the information obtained by consumers and brand image are considerations in the purchasing decision of Glad2Glow moisturizer products among Shopee marketplace users.
Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Return on Assets Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI: The Effect of Current Ratio and Debt to Equity Ratio on Return on Assets in Health Sector Companies Listed on the IDX Risqi Aulia; 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.v1i2.63

Abstract

An increasingly competitive economic environment requires companies to maintain and improve their financial performance in order to ensure business sustainability. The healthcare sector plays a vital role in the national economy, making the measurement of financial performance through financial ratios particularly important. This study aims to determine the effect of the Current Ratio and Debt to Equity Ratio on Return on Assets in healthcare sector companies listed on the IDX for the 2020-2024 period. This study employs a quantitative approach using secondary data in the form of companies’ annual financial reports obtained from the official IDX’s official website and the companies’ official websites. The sampling technique used purposive sampling, resulting in a sample of 10 companies with a total of 50 data observations. Data analysis was performed using multiple linear regression with SPSS version 21. The results indicate that the Current Ratio has a positive and significant effect on Return on Assets, with a calculated t of 3,172 > 2,011 and a sig. 0,003 < 0,05. Debt to Equity Ratio does not have a significant effect on Return on Assets, with a calculated t of -1,677 < 2,011 and a sig. 0,100 > 0,05. The Current Ratio and Debt to Equity Ratio simultaneously affect Return on Assets, with a calculated F of 14,829 > 3,20 and a sig. 0,000 < 0,05.
Pengaruh Live Streaming dan Program Affiliate terhadap Keputusan Pembelian pada Pengguna TikTok Shop: The Influence of Live Streaming and Affiliate Programs on Purchase Decisions on TikTok Shop Users Nur Fitria Kholifah; 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.v1i2.68

Abstract

Development social commerce TikTok Shop has become a widely used platform for online shopping. Various digital marketing strategies have been implemented to improve consumer purchasing decisions, including features like live streaming and programs affiliate. This study aims to determine the influence of live streaming and programs affiliate on purchasing decisions among TikTok Shop users. The research method used was a quantitative method by distributing questionnaires to 100 TikTok Shop user respondents and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination with the help of the SPSS program. The results showed that partially live streaming has a positive and significant effect on purchasing decisions with a calculated t value of 4.668 and a significance value of 0.000. The program affiliate also has a positive and significant influence on purchasing decisions with a t-value of 5.450 and a significance value of 0.000. In addition, simultaneously live streaming and programs affiliate has a positive and significant effect on purchasing decisions of TikTok Shop users with a calculated F value of 97.534 and a significance value of 0.000.
Pengaruh Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Produk T-shirt Erigo: The Influence of Brand Image and Product Quality on Erigo T-shirt Product Purchase Decision Jeremi Nicolas Saputra; 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.v1i2.75

Abstract

The increasingly rapid and competitive development of the Indonesian local fashion industry encourages the Erigo brand to win the competition by building a strong brand image and maintaining product quality. This study aims to determine the influence of brand image and product quality on consumer purchasing decisions for Erigo T-shirt products in the DKI Jakarta area. The study uses a quantitative approach with a survey method. The sample consists of 100 respondents selected using a purposive sampling technique with the criteria of having purchased an Erigo T-shirt, aged 14 – 29 years, and domiciled in DKI Jakarta. Data were collected through a 5-point Likert-sized online questionnaire and analyzed using multiple linear regression through IBM SPSS Statistics version 29. The results of the study indicate that brand image has a positive and significant partial effect on purchasing decisions (t = 3.896; sig. = 0.001). Product quality has a positive and significant partial effect on purchasing decisions (t = 2.913; sig. = 0.004). Simultaneously, both variables had a positive and significant effect (F = 33.970; sig. = 0.001) with an Adjusted R Square value of 41.2%. This research provides strategic implications for Erigo to integrate brand image strengthening and consistent product quality improvements to improve consumer purchasing decisions.
Pengaruh Electronic Word Of Mouth Dan Kesadaran Merek Terhadap Minat Beli Amanda Brownies: The Influence of Electronic Word Of Mouth and Brand Awareness on Interest in Buying Amanda Brownies Nabil Salsa Juang; 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.v1i2.77

Abstract

The development of digital technology has changed the way consumers communicate and share information about products through social media. One form of this communication is Electronic Word of Mouth (e-WOM), which is the experience, opinion, and recommendation that can influence the perceptions of other consumers. Furthermore, brand awareness plays a crucial role because it reflects consumers' ability to recognize and remember a brand, thus driving purchase intention. This study aims to analyze the influence of Electronic Word of Mouth and brand awareness on purchase intention at Amanda Brownies. The study used a quantitative approach with a purposive sampling technique. Data were collected through the distribution of questionnaires to 100 active users of application X (Twitter) who met the research criteria. The results showed that Electronic Word of Mouth had a positive and significant effect on purchase intention with a significance value of 0.000 < 0.05. Brand awareness also had a positive and significant effect on purchase intention with a significance value of 0.022 < 0.05. Simultaneously, electronic word of mouth and awareness have a positive and significant effect on purchase intention for Amanda Brownies, with an F-test significance value of 0.000 < 0.05
Pengaruh Brand Image dan Brand Trust terhadap Loyalitas Konsumen Produk Skincare Emina Pada Pengguna Shopee Di Jakarta Barat: The Influence of Brand Image and Brand Trust on Consumer Loyalty of Emina's Skincare Products on Shopee Users in West Jakarta Chintya Adeliani Madjid; Murniyati Murniyati
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.v1i3.85

Abstract

The increasingly rapid development of the skincare industry has led to increasingly fierce competition between brands, requiring companies to build Brand Image and Brand Trust to increase Consumer Loyalty. This study aims to determine the influence of Brand Image and Brand Trust on Consumer Loyalty of Emina skincare products among Shopee users in West Jakarta. The research method used was a quantitative method with an associative approach. Data collection was conducted by distributing questionnaires to 100 respondents selected using a purposive sampling technique. Data were analyzed using IBM SPSS version 25 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, coefficients of determination, and regression coefficients. The results showed that Brand Image has a positive and significant effect on Consumer Loyalty with a calculated t-value of 5.457 and a significance level of 0.000. Brand Trust also has a positive and significant effect on Consumer Loyalty, with a calculated t-value of 2.955 and a significance level of 0.004. Simultaneously, Brand Image and Brand Trust have a positive and significant effect on Consumer Loyalty, with a calculated F-value of 81.604 and a significance level of 0.000. The coefficient of determination of 0.627 indicates that Brand Image and Brand Trust explain 62.7% of Consumer Loyalty, with the remainder influenced by other variables outside the study.
Pengaruh Kualitas Produk dan Kualitas Pelayanan Sales terhadap Keputusan Pembelian Mesin Industri di PT. Xuzhong Group Indonesia: The Influence of Product Quality and Sales Service Quality on Industrial Machinery Purchase Decisions at PT. Xuzhong Group Indonesia Nur Apriyani; 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.v1i2.87

Abstract

Increasingly competitive rivalry in the industrial machinery business requires companies to understand the factors that drive customers' purchase decisions. This study aims to analyze the effect of product quality and sales service quality, both partially and simultaneously, on the purchase decision of industrial machinery among customers of PT. Xuzhong Group Indonesia. The study applies a quantitative descriptive and causal-associative approach using non-probability sampling through the purposive sampling technique. Primary data were collected through a Likert-scale questionnaire distributed to 85 customers who had purchased at least once and were familiar with the company's sales service, then processed using IBM SPSS Statistics version 21 through data quality tests, classical assumption tests, and multiple linear regression. The results show that product quality has a positive and significant effect on purchase decision (t-value 3.776 > t-table 1.989; sig. 0.000). Sales service quality also has a positive and significant effect on purchase decision (t-value 5.715 > t-table 1.989; sig. 0.000). Simultaneously, both variables have a positive and significant effect on purchase decision, with an F-value of 81.379 > F-table 3.11 and an R Square of 0.665. These findings indicate that jointly improving product quality and sales service quality can enhance the purchase decision of industrial machinery among customers of PT. Xuzhong Group Indonesia.

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