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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 Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada PT. Mayora Indah Tbk Tahun 2018-2025 Viska Aryanty Razak; 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.v1i3.109

Abstract

Net profit is an indicator that reflects the success of company management in managing operations and profitability levels. This study aims to analyze the partial and simultaneous effects of Production Cost (X1) and Operational Cost (X2) on Net Profit (Y) at PT Mayora Indah Tbk for the 2018–2025 period. The method used is a quantitative approach with secondary data in the form of quarterly and annual financial statements from the Indonesia Stock Exchange (IDX), yielding a total sample of 32 observation data. The analysis techniques include classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R2) using SPSS Version 20. The t-test results show that Production Cost has a positive and significant effect on Net Profit, with a value (3.236 > 1.699) and a significance value of 0.003 < 0.05. Conversely, Operational Cost has a negative and significant partial effect on Net Profit, with a value (2.256 > 1.699) and a significance value of 0.032 < 0.05. Simultaneously (F-test), both variables significantly affect Net Profit with an value (6.613 > 3.33) and a significance value of 0.004 < 0.05. The Adjusted R Square value of 0.266 indicates that the variation in Net Profit can be explained by Production Cost and Operational Cost by 26.6%, while the remaining 73.4% is explained by other factors outside this research model. Keywords: keywords; keywords; Production Cost, Operational Cost, Net Profit, PT Mayora Indah Tbk
Pengaruh Sistem Shift Kerja dan Lingkungan Kerja Terhadap Pencapaian Key Performance Indicator Pada Perusahaan Logistik Shopee Express Kota Bekasi: The Influence of the Work Shift System and the Work Environment on Achievement of Key Performance Indicators in Companies Logistics of Shopee Express Bekasi City Dede Lias; Hartanti Hartanti; Tedy Aliudin
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.v1i4.116

Abstract

The logistics industry has grown rapidly alongside the rise of e-commerce as the backbone of the digital economy. To meet customer expectations for fast and accurate delivery, logistics operations are required to run 24/7 continuously. However, the implementation of shift work systems—particularly night shifts—and warehouse environmental conditions risk triggering physical fatigue, decreased concentration, and work stress. This issue is reflected in the significant drop in Key Performance Indicator (KPI) achievement at Shopee Express Bekasi City, falling from 100.00% (Excellent) during the November 2025–January 2026 period to 54.50% (Critical Alert) in February 2026. This quantitative study aims to analyze the impact of work shift systems and the work environment, both partially and simultaneously, on the company's KPI achievement. The sample comprised 93 out of 120 logistics division employees, determined using the Slovin formula. Data were collected via Google Forms and analyzed using IBM SPSS Statistics Version 27 through multiple linear regression analysis,. The results indicate that the shift system has a positive and significant influence on KPIs (tcount) 2.965 > (ttable) 1.984; sig. 0.004 < 0.05. Similarly, the work environment shows a positive and significant influence on KPIs (tcount) 7.743 > (ttable) 1.984; sig. 0.000 < 0.05. Simultaneously, both variables significantly influence KPIs (fcount) 30.722 > (ftable) 3.10; sig. 0.000 < 0.05 with a coefficient of determination (R2) contribution of 40.6%. The implications of this study highlight the necessity for management to optimize shift rotation schedules to reduce employee physical fatigue and improve warehouse facility conditions (such as ventilation, restroom standards, and operational layouts) to maintain worker productivity and restore company KPI targets.
Pengaruh Penggunaan E-Wallet, Kemudahan Teknologi, dan Literasi Keuangan Terhadap Perilaku Konsumtif Generasi Z di Jakarta Utara: The Effect of E-Wallet Use, Ease of Technology, and Financial Literacy on Generation Z's Consumptive Behavior in North Jakarta Fatmah Ningrum; Tri Lestari; Dian Berliansyah Putra
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.v1i2.117

Abstract

The development of digital technology has brought about changes in people’s transaction patterns. The use of e-wallets, increasingly convenient access to technology, and individuals’ ability to manage their finances are factors that can influence consumer behavior. This study aims to analyze the influence of e-wallet use, technological convenience, and financial literacy on the consumer behavior of Generation Z in North Jakarta. This study employs a quantitative method using non-probability sampling via purposive sampling. The sample consists of 100 respondents who are members of Generation Z in North Jakarta and use e-wallets and digital payments in their daily lives. Data collection was conducted by distributing a questionnaire via Google Forms. Data analysis was performed using SPSS version 25 through validity tests, reliability tests, classical assumption tests, T-tests, F-tests, coefficient of determination tests, and regression coefficient tests. The results of this study indicate that e-wallet usage has a positive and significant effect on consumption behavior, with a significance value of 0.049. Meanwhile, technological convenience does not have a significant effect on consumer behavior, as the resulting significance value is 0.241. Meanwhile, financial literacy has a negative and significant effect on consumer behavior with a significance value of 0.000. The adjusted R-squared value of 0.271 indicates that the three variables account for 27.1% of the variation in purchasing decisions, while the remaining 72.9% is influenced by other factors outside the scope of this study.
Pengaruh Visual Marketing Dan Social Proof Terhadap Minat Pembelian Pada Toko Vimel Cookies Di Marketplace Shopee: The Influence of Visual Marketing and Social Proof on Purchase Interest in the Vimel Cookies Store on the Shopee Marketplace Vidya Andini Putri; Kurniawan Prambudi Utomo; Devy Sofyanty
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.v1i4.144

Abstract

The rapid growth of e-commerce has transformed shopping habits from conventional methods to digital ones, sparking intense competition in the food and beverage (F&B) industry—particularly in the cookie category. In this digital ecosystem, visual marketing and social proof are crucial tools for building consumer trust. However, Vimel Cookies faces challenges in optimizing purchase intent due to inconsistent visual aesthetics that weaken the brand’s identity, as well as customer reviews that lack specific details regarding taste quality. Consequently, the store experiences a conversion gap: although the number of visitors increased from 3,951 in January to 4,921 in March 2026, this traffic has not yet translated into consistent sales. The objective of this quantitative study is to examine how these two variables influence purchase intent by surveying 96 respondents using purposive sampling via a digital questionnaire. The collected data was then analyzed using SPSS, specifically through instrument validation, classical assumptions, multiple linear regression, t-tests, and F-tests. This study shows that, both individually and collectively, visual marketing and social proof have a positive and significant impact on purchase intent. Thus, strengthening the consistency of visual presentation and optimizing high-quality product reviews are essential strategies for digital SMEs to increase visitors’ propensity to make purchases
Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Kepuasan Nasabah Pada PT Asuransi Jiwa Central Asia Raya Cabang Jakarta: The Effect of Service Quality and Product Quality on Customer Satisfaction at PT Asuransi Jiwa Central Asia Raya Jakarta Branch Ertya Rizki; 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.v1i3.145

Abstract

Tight competition in the digital era requires the insurance service industry to continuously maintain service quality and product quality to sustain the level of customer satisfaction. PT Asuransi Jiwa Central Asia Raya Jakarta Branch is one of the institutions facing these customer expectation challenges. This study aims to analyze the influence of service quality and product quality both partially and simultaneously on customer satisfaction. The research method used is quantitative associative with a sample of 100 respondents through purposive sampling technique. Data analysis used SPSS version 27, including validity, reliability, classical assumption, and multiple linear regression analysis. The results show that service quality partially has no significant effect on customer satisfaction with a t count value of 0.259 less than t table 1.985 and a significance value of 0.796 greater than 0.05. Meanwhile, product quality partially has a positive and significant effect on customer satisfaction with a t count value of 8.733 greater than t table 1.985 and a significance value of 0.000 less than 0.05. Simultaneously, service quality and product quality simultaneously have a significant effect on customer satisfaction with an F count value of 41.918 greater than F table 3.09 and a significance value of 0.000 less than 0.05. Based on the coefficient of determination (Adjusted R Square) of 0.453, both variabels are able to explain the variation in customer satisfaction by 45.3%, while the remaining 54.7% is influenced by other factors outside the research model. These findings imply that company management needs to prioritize product innovation and transparency to enhance customer satisfactionAbstract is written in English. 150–200 words. Brief background, objective, methods, key findings, and implications. No citation needed.
Pengaruh Beban Kerja dan Stres Kerja Terhadap Turnover Intention Pekerja di PT XYZ: The Effect of Workload and Work Stress on Employee Turnover Intention at PT XYZ Citra Sulistia Rahma Dania; Musthafa Kamil; Edi Purwanto
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.v1i3.147

Abstract

Workload and work stress are factors that can influence employee turnover intention. The higher the workload and work stress experienced, the greater the employee's desire to leave their job. This study aims to determine the impact of workload and work stress on employee turnover intention at PT XYZ. A quantitative method was employed, with data collected via questionnaires distributed to 70 respondents; a saturated sampling technique was used, encompassing the entire population. The data were processed and analyzed using SPSS software. The results indicate that workload (X1) has a positive and significant effect on employee turnover intention (Y), with a t-value of 2.539 and a significance level of 0.013. Work stress (X2) also has a positive and significant effect on employee turnover intention (Y), with a t-value of 5.137 and a significance level of 0.001. Simultaneously, workload and work stress demonstrate a positive and significant influence on employee turnover intention (Y), with an F-value of 29.012 and a significance level of 0.001. The R-square value of 0.464 indicates that 46.4% of the variance in turnover intention can be explained by workload and work stress, while the remaining 53.6% is attributable to other variables not addressed in this study.
Pengaruh Brand Ambassador dan Brand Trust terhadap Keputusan Pembelian Produk Rex Regum Qeon (RRQ) pada Marketplace Shopee di Jakarta Barat: The Influence of Brand Ambassadors and Brand Trust on the Purchase Decision of Rex Regum Qeon (RRQ) Products on the Shopee Marketplace in West Jakarta Vallena Eka Putri; Sugiyah Sugiyah
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.v1i3.148

Abstract

The rapid growth of e-commerce has encouraged companies to utilize brand ambassadors and brand trust to influence consumers’ purchase decisions. Rex Regum Qeon (RRQ) employs Sutsujin as its brand ambassador to promote products on the Shopee marketplace. This study aims to analyze the partial and simultaneous effects of brand ambassador and brand trust on the purchase decisions of RRQ products on Shopee in West Jakarta. A quantitative method with purposive sampling was employed. Data were collected through questionnaires from 103 respondents and analyzed using multiple linear regression with IBM SPSS Statistics 27. The results show that brand ambassador has a positive and significant effect on purchase decisions, with a t-value of 4.808 and a significance value of 0.000. Brand trust also has a positive and significant effect, with a T-value of 22.940 and a significance value of 0.000. Simultaneously, brand ambassador and brand trust have a positive and significant effect on purchase decisions, with an F-value of 560.983 and an R² of 0.918. This indicates that 91.8% of the variation in purchase decisions is explained by brand ambassador and brand trust, while the remaining 8.2% is influenced by other factors.
Pengaruh Brand Ambassador NCT Dream dan Kualitas Produk Terhadap Keputusan Pembelian Produk Mie Lemonilo Di Jakarta Barat: The Influence of NCT Dream Brand Ambassadors and Product Quality on the Decision to Buy Lemonilo Noodle Products in West Jakarta Wanda Putri Clara; 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.v1i3.154

Abstract

The increasingly intense competition in the food industry, particularly in the instant noodle sector, encourages companies to implement effective marketing strategies and maintain product quality to influence consumer purchasing decisions. Based on this, this study aims to analyze the influence of NCT Dream as a brand ambassador and product quality on the purchase decision of Mie Lemonilo products in West Jakarta. This study uses a quantitative method, with data collected through questionnaires. The sample consisted of 100 respondents selected using a purposive sampling technique based on the following criteria: residing in West Jakarta, knowing the Mie Lemonilo product, having purchased and consumed the product, and having seen advertisements or promotions featuring NCT dream as the brand ambassador. The data were analyzed using SPSS version 26 through data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. The results show that NCT Dream as a brand ambassador has a positive and significant effect on purchase decision, as indicated by a t count of 3,942 > t table 1,984 with a significance level of 0,000 < 0,05. Product quality also has a positive and significant effect on purchase decision, with a t count of 6,507 > t table 1,984 and a significance level of 0,000 < 0,05. Simultaneously, NCT Dream as a brand ambassador and product quality have a positive and significant effect on the purchase decision of Mie Lemonilo products in West Jakarta, with an F count of 220,003 > F table 3,09 and a significance level of 0,000 < 0,05.
Pengaruh Pelatihan Kerja dan Pengembangan Sumber Daya Manusia terhadap Kinerja Pegawai Pada Dinas Pendidikan dan Kebudayaan Kota Tangerang Selatan: The Effect of Job Training and Human Resource Development on Employee Performance at the Education and Culture Office South Tangerang City Muhamad Dinu Azka Fathoni
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.v1i3.156

Abstract

The growing demand for public services makes job training and human resource development (HRD) important issues for government institutions in maintaining employee productivity. This study aims to analyze the partial and simultaneous effects of job training and HRD on employee performance at the Department of Education and Culture of South Tangerang City. Using a quantitative explanatory approach, primary data were obtained from 47 respondents selected using purposive sampling from a population of 52 employees through Likert-scale questionnaires administered between April and June 2026. Data were processed using SPSS version 31 through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results show that job training and HRD have a positive and significant effect on employee performance, both partially and simultaneously, with HRD being the most dominant factor. Together, both variables contribute 84.0% to employee performance. This study concludes that consistent job training and sustainable HRD programs are key strategies for improving employee performance in government institutions. Based on these results, strengthening sustainable HRD programs should be part of government employee development policies.
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pasien Rawat Jalan Pada RS Annisa Bogor Rumanti Rumanti; Teni Agustina; Supriatin Supriatin
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.v1i3.157

Abstract

This research was motivated by a high volume of operational complaints regarding waiting times and comfort at Annisa Hospital Bogor, which could potentially reduce outpatient satisfaction. The study aimed to evaluate the influence of service quality and facilities—both individually and simultaneously—on patient satisfaction in the Internal Medicine Clinic. A quantitative approach was employed, utilizing multiple linear regression analysis comprising t-tests (individual influence), F-tests (simultaneous influence), and the coefficient of determination. The t-test results indicated that service quality (X1) did not have a significant effect on patient satisfaction (t-count = 0.917 < t-table = 1.987; sig = 0.362 > 0.05). Conversely, facilities (X2) had a positive and significant effect (t-count = 4.902 > t-table = 1.987; sig = 0.000 < 0.05), making them the dominant factor in shaping patient satisfaction. The F-test demonstrated that, simultaneously, service quality and facilities had a positive and significant impact on patient satisfaction (F-count = 31.473 > F-table = 3.10; sig = 0.000 < 0.05). An R-square value of 0.414 indicates that these two variables contribute 41.4% to patient satisfaction, while the remaining 58.6% is influenced by factors outside the model. In conclusion, improving physical facilities is the primary priority for enhancing patient satisfaction.

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