Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.12
A. Adam
Business ethics in the company is needed as a guide for the company to carry out its operational activities. This study aims to analyze the factors the influence the disclosure of business ethics in Indonesian sharia compliant companies (SCC). The independent variables consist of board size, gender diversity, institutional ownership, managerial ownership, profitability and company size. Using content analysis, the study examines 160 data from companies listed in the Sharia Securities List (SSL). The results show that managerial ownership and company size have a positive effect while the rest have no effect on the disclosure of business ethics. Business ethics in sharia compliant companies will strengthen the identity of companies that always prioritize ethics in their business activities.
{"title":"Determinants Of Business Ethics Disclosure In Indonesian Companies","authors":"A. Adam","doi":"10.56070/cakrawala.v29i2.12","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.12","url":null,"abstract":"Business ethics in the company is needed as a guide for the company to carry out its operational activities. This study aims to analyze the factors the influence the disclosure of business ethics in Indonesian sharia compliant companies (SCC). The independent variables consist of board size, gender diversity, institutional ownership, managerial ownership, profitability and company size. Using content analysis, the study examines 160 data from companies listed in the Sharia Securities List (SSL). The results show that managerial ownership and company size have a positive effect while the rest have no effect on the disclosure of business ethics. Business ethics in sharia compliant companies will strengthen the identity of companies that always prioritize ethics in their business activities.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130203984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.13
Yenny Elfiza Abbas
Internal Control is a process imposed by the management (board of directors) and overall management, designed to give a belief in the achievement of corporate objective that are generally divided into three categoris. Effectiveness and efficiency of company operations, reliable financial reporting, Compliance to procedures and regulations applied. In line with the development of the company, it will arise problems caused by the widespread scope and opertional activities of the company. This study aims to determine whether the “Internal Control System Against Procedure of Receipt and Spending on PT. Niaga Multi Indo Commerce”. The results of the analysis from audit and discussion in the research at PT. Niaga Multi Indo Commerce is the existence of a function or occupation positions performed by the accounting department that doubles as function of receipt of goods, the function of storage of goods (warehouse) due to the lack of separation of functions clearly in this section. Errors in the recording of debt, inventories, receipts and disbursement of goods, as a result of many request made orally, without using the form tothe parts concerned.
内部控制是由管理层(董事会)和整体管理层施加的过程，旨在使人们相信公司目标的实现，一般分为三类。公司运作的有效性和效率，可靠的财务报告，遵守应用的程序和法规。随着公司的发展，由于公司的范围和经营活动的广泛，会出现一些问题。本研究的目的在于确定“PT. Niaga Multi - Indo Commerce的收支程序内部控制制度”是否适用。在PT. Niaga Multi Indo Commerce的研究中，审计和讨论的分析结果是，会计部门存在一种职能或职业职位，它兼作收货职能，货物储存职能(仓库)，由于在本节中缺乏明确的职能分离。由于多次口头要求而未向有关部门使用表格，导致对债务、存货、收入和支出的记录出现错误。
{"title":"Analisis Hasil Pemeriksaan Sistem Pengendalian Internal atas Pembayaran Hutang Usaha, Penerimaan Dan Pengeluaran Barang Pada PT Niaga Multi Indo","authors":"Yenny Elfiza Abbas","doi":"10.56070/cakrawala.v29i2.13","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.13","url":null,"abstract":"Internal Control is a process imposed by the management (board of directors) and overall management, designed to give a belief in the achievement of corporate objective that are generally divided into three categoris. Effectiveness and efficiency of company operations, reliable financial reporting, Compliance to procedures and regulations applied. In line with the development of the company, it will arise problems caused by the widespread scope and opertional activities of the company. This study aims to determine whether the “Internal Control System Against Procedure of Receipt and Spending on PT. Niaga Multi Indo Commerce”. The results of the analysis from audit and discussion in the research at PT. Niaga Multi Indo Commerce is the existence of a function or occupation positions performed by the accounting department that doubles as function of receipt of goods, the function of storage of goods (warehouse) due to the lack of separation of functions clearly in this section. Errors in the recording of debt, inventories, receipts and disbursement of goods, as a result of many request made orally, without using the form tothe parts concerned.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121738553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.15
Endang Setyorini, Har Agus Turjayawan, Yenni Elfiza Abbas
Dry clean laundry services are small and medium enterprizes (UKM) which are engaged in washing clothes, bed sheets, bed cover and others. Every laundry servies are required to be a service organization that focuses in customer service, so it has an ability to sustain the company operational audit and internal control are also implemented by CV Kyny Sukses for improving the company performance. This research is a causal comparative study with quantitative approach. This research proves that there is a positive and significant influence between operational audit on company performance. Meanwhile, internal control has a negative effect on CV Kyni Sukses’s company performance and does not has a significant effect. From the test result of the coefficient of determination (R2) which produces independent variables, namely operational audits and internal control on CV Kyni Sukses performance is equal to 19,8%. While the remaining 80,2% can be influenced by other variable such as the company’s financial condition, SOP system that applied in this company. This study proves that there is a positive and significant influence between operational audits on company performance
{"title":"Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada CV. KYNI Sukses)","authors":"Endang Setyorini, Har Agus Turjayawan, Yenni Elfiza Abbas","doi":"10.56070/cakrawala.v29i2.15","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.15","url":null,"abstract":"Dry clean laundry services are small and medium enterprizes (UKM) which are engaged in washing clothes, bed sheets, bed cover and others. Every laundry servies are required to be a service organization that focuses in customer service, so it has an ability to sustain the company operational audit and internal control are also implemented by CV Kyny Sukses for improving the company performance. This research is a causal comparative study with quantitative approach. This research proves that there is a positive and significant influence between operational audit on company performance. Meanwhile, internal control has a negative effect on CV Kyni Sukses’s company performance and does not has a significant effect. From the test result of the coefficient of determination (R2) which produces independent variables, namely operational audits and internal control on CV Kyni Sukses performance is equal to 19,8%. While the remaining 80,2% can be influenced by other variable such as the company’s financial condition, SOP system that applied in this company. This study proves that there is a positive and significant influence between operational audits on company performance","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130081085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.16
Henny Risnawati
Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.
{"title":"The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus","authors":"Henny Risnawati","doi":"10.56070/cakrawala.v29i2.16","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.16","url":null,"abstract":"Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129257320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.10
Hasanuddin Pasiama, Sabar Napitupulu, Adam Adam
This study aims to determine how much influence human resource planning on employee performance can help companies to improve employee performance. The data used is secondary data from the results of questionnaires to sample employees. The analysis used in this study is a quantitative method test using SPSS Version 20.00 with a significant (α) of 5% and using a simple linear regression statistical model, correlation, and the coefficient of determination (R2), with the influence of human resource planning as the dependent variable. Hypothesis testing with T test shows that the influence variable of human resource planning influences employee performance with t count > t table. This means that employee performance is influenced by the influence variables of human resource planning, the rest is influenced by other variables not mentioned in the hypothesis testing results model, and the two independent variables have a significant effect on employee performance at a significant level of 5%.Based on the analysis, the relationship between the influence of human resource planning and employee performance on KAP Suparman Bambang Ghanis has a strong positive relationship. This can be seen and proved the relationship between the influence of human resource planning and employee performance in KAP Suparman Bambang Ghanis there is a strong positive relationship. This can be seen and proven from the value of Correlation = r = 0.878 (close to 1 relation x to strong Y positive). The results showed that (R square = 77.1%). So, the influence of human resource planning has an influence on employee performance by 77.1% while the remaining 28.9% is explained by other factors outside the variable sentences used in the study. Then the results of the study stated that the count of 8.343 is greater than t table (2.00856), the significance of 0.000 is smaller than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).Regression coefficient Y = a + bX, the effect of human resource planning (X) is 0, meaning that the employee's performance (Y) is positive 16,853. Regression coefficients influence variables of human resource planning (X) of 0.597, meaning that if the influence of human resource planning increases, employee performance increases, t count of 8.343 is greater than t table (2.00856), the significance of 0.000 is less than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).
本研究旨在确定人力资源规划对员工绩效的影响有多大，可以帮助企业提高员工绩效。使用的数据是对样本员工的问卷调查结果的二手数据。本研究的分析采用SPSS 20.00版本进行定量方法检验，显著性(α)为5%，采用简单线性回归统计模型、相关性和决定系数R2，以人力资源规划的影响为因变量。采用T检验的假设检验表明，人力资源规划影响变量对员工绩效的影响符合T计数> T表。这意味着员工绩效受到人力资源规划影响变量的影响，其余部分受到假设检验结果模型中未提及的其他变量的影响，两个自变量在5%的显著水平上对员工绩效有显著影响。基于分析，人力资源规划与员工绩效对KAP的影响之间存在较强的正相关关系。由此可见并证明了人力资源规划与员工绩效之间的关系在KAP Suparman Bambang Ghanis中存在较强的正相关关系。这可以从Correlation = r = 0.878 (x与强Y正关系接近1)的值看出并证明。结果表明(R方= 77.1%)。因此，人力资源规划的影响对员工绩效的影响为77.1%，而剩下的28.9%是由研究中使用的可变句之外的其他因素解释的。那么研究结果表明，8.343的计数大于t表(2.00856)，0.000的显著性小于0.05，因此Ho被拒绝，因此人力资源规划(x)对员工绩效(Y)的影响显著。回归系数Y = a + bX，人力资源规划(x)的影响为0，即员工绩效(Y)为正16,853。人力资源规划的回归系数影响变量(X)为0.597，即人力资源规划的影响越大，员工绩效越高，t计数为8.343大于t表(2.00856)，0.000的显著性小于0.05，因此Ho被拒绝，即人力资源规划(X)的影响对员工绩效(Y)有显著影响。
{"title":"Pengaruh Sumber Daya Manusia Terhadap Kinerja Karyawan Di KAP Suparman Bambang Ghanis","authors":"Hasanuddin Pasiama, Sabar Napitupulu, Adam Adam","doi":"10.56070/cakrawala.v29i2.10","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.10","url":null,"abstract":"This study aims to determine how much influence human resource planning on employee performance can help companies to improve employee performance. The data used is secondary data from the results of questionnaires to sample employees. The analysis used in this study is a quantitative method test using SPSS Version 20.00 with a significant (α) of 5% and using a simple linear regression statistical model, correlation, and the coefficient of determination (R2), with the influence of human resource planning as the dependent variable. Hypothesis testing with T test shows that the influence variable of human resource planning influences employee performance with t count > t table. This means that employee performance is influenced by the influence variables of human resource planning, the rest is influenced by other variables not mentioned in the hypothesis testing results model, and the two independent variables have a significant effect on employee performance at a significant level of 5%.Based on the analysis, the relationship between the influence of human resource planning and employee performance on KAP Suparman Bambang Ghanis has a strong positive relationship. This can be seen and proved the relationship between the influence of human resource planning and employee performance in KAP Suparman Bambang Ghanis there is a strong positive relationship. This can be seen and proven from the value of Correlation = r = 0.878 (close to 1 relation x to strong Y positive). The results showed that (R square = 77.1%). So, the influence of human resource planning has an influence on employee performance by 77.1% while the remaining 28.9% is explained by other factors outside the variable sentences used in the study. Then the results of the study stated that the count of 8.343 is greater than t table (2.00856), the significance of 0.000 is smaller than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).Regression coefficient Y = a + bX, the effect of human resource planning (X) is 0, meaning that the employee's performance (Y) is positive 16,853. Regression coefficients influence variables of human resource planning (X) of 0.597, meaning that if the influence of human resource planning increases, employee performance increases, t count of 8.343 is greater than t table (2.00856), the significance of 0.000 is less than 0.05, so Ho is rejected thus the influence of human resource planning (x) has a significant effect on employee performance (Y).","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131937433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.17
Asep Saifudin, Hasanuddin Pasiama
Work experience is very necessary in improving employee performance in the company. Employee work experience shows the level of mastery of skills. Employees who have had more years of service will have various kinds of work experience in solving various kinds of problems within the company. It is expected that employees will have good quality resources in improving work performance. The purpose of this study is to describe the role of work experience in improving employee performance scientifically based on the results of the existing literature review. If employees have a lot of work experience, then the abilities possessed by employees will be in accordance with the work given, so that employees have high performance. This employee performance refers to the results of work in completing the work. This role has a positive nature which means the more work experience an employee has, the employee's performance will increase.
{"title":"Peran Pengalaman Kerja Dalam Personal Performance Planning: Sebuah Tinjauan Teoritis Dan Empiris","authors":"Asep Saifudin, Hasanuddin Pasiama","doi":"10.56070/cakrawala.v29i2.17","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.17","url":null,"abstract":"Work experience is very necessary in improving employee performance in the company. Employee work experience shows the level of mastery of skills. Employees who have had more years of service will have various kinds of work experience in solving various kinds of problems within the company. It is expected that employees will have good quality resources in improving work performance. The purpose of this study is to describe the role of work experience in improving employee performance scientifically based on the results of the existing literature review. If employees have a lot of work experience, then the abilities possessed by employees will be in accordance with the work given, so that employees have high performance. This employee performance refers to the results of work in completing the work. This role has a positive nature which means the more work experience an employee has, the employee's performance will increase.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128606467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-01DOI: 10.56070/cakrawala.v29i2.18
Yulia Fuziyati, H. Wibawa, A. Jaelani
Profitabilitas merupakan kemampuan perusahaan dalam memperoleh laba atau keuntungan. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas terhadap profitabilitas, pengaruh perputaran piutang terhadap profitabilitas, dan pengaruh perputaran persediaan barang terhadap profitabilitas, untuk mengetahui tingkat pengaruhnya terhadap profitabilitas maka digunakan dengan rasio Return On Asset pada PT Cibubur Raya Indosteel. Variabel dalam penelitian ini meliputi perputaran kas, perputaran piutang,perputaran persediaan barang dan profitabilitas. Metode yang digunakan dalam penelitian ini menggunakan jenis penelitian kuantitatif, sampel yang digunakan pada penelitian ini yaitu laporan keuangan meliputi laporan posisi keuangan dan laporan laba rugi selama 31 bulan dari bulan juni tahun 2018 sampai dengan desember 2020. Teknik pengumpulan data yang digunakan dalam penelitian ini dengan menggunakan teknik penelitian lapangan dengan pengumpulan data yang didapat dari internal perusahaan. Teknik analisis data menggunakan alat analisis regresi berganda time series dengan tingkat signifikan 5%. Pengolahan data dalam penelitian ini menggunakan Eviews 10 Tahun 2021. Berdasarkan penelitian menunjukkan bahwa secara parsial perputaran kas berpengaruh signifikan positif terhadap profitabilitas, perputaran piutang berpengaruh signifikan terhadap profitabilitas, dan perputaran persediaan berpengaruh tidak signifikan terhadap profitabilitas. Secara simultan perputaran kas, perputaran piutang dan perputaran persediaan berpengaruh signifikan positif terhadap profitabilitas
盈利能力是公司盈利能力的一部分。本研究旨在探讨现金周转对盈利能力的影响、应收账款扭曲对盈利能力的影响，以及货物存货周转对盈利能力的影响，以确定其对盈利能力的影响程度，并与PT Cibubur Raya Indosteel的资产回报率之比。该研究的变量包括现金周转、应收账款周转、商品供应和盈利能力周转率。本研究采用的方法是定量研究，该研究采用的财务报表样本包括从2018年6月到2020年12月的31个月的财务状况报告和损益表。本研究采用的数据收集技术采用了从公司内部收集数据的现场研究技术。数据分析技术采用了一个具有显著5%特征的多次时间回归分析工具。使用10年到2021年的Eviews处理本研究中的数据。根据研究，部分现金周转对盈利能力有积极的影响，应收账款的周转对盈利能力有重大影响，而存货周转对盈利能力没有重大影响。同时，现金、应收账款的周转率和存货的周转率对盈利能力产生了积极的影响
{"title":"Analisis Pengaruh Perputaran Kas, Piutang, Dan Persediaan Barang Terhadap Profitabilitas Di Masa Pandemi Covid-19","authors":"Yulia Fuziyati, H. Wibawa, A. Jaelani","doi":"10.56070/cakrawala.v29i2.18","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i2.18","url":null,"abstract":"Profitabilitas merupakan kemampuan perusahaan dalam memperoleh laba atau keuntungan. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas terhadap profitabilitas, pengaruh perputaran piutang terhadap profitabilitas, dan pengaruh perputaran persediaan barang terhadap profitabilitas, untuk mengetahui tingkat pengaruhnya terhadap profitabilitas maka digunakan dengan rasio Return On Asset pada PT Cibubur Raya Indosteel. Variabel dalam penelitian ini meliputi perputaran kas, perputaran piutang,perputaran persediaan barang dan profitabilitas. Metode yang digunakan dalam penelitian ini menggunakan jenis penelitian kuantitatif, sampel yang digunakan pada penelitian ini yaitu laporan keuangan meliputi laporan posisi keuangan dan laporan laba rugi selama 31 bulan dari bulan juni tahun 2018 sampai dengan desember 2020. Teknik pengumpulan data yang digunakan dalam penelitian ini dengan menggunakan teknik penelitian lapangan dengan pengumpulan data yang didapat dari internal perusahaan. Teknik analisis data menggunakan alat analisis regresi berganda time series dengan tingkat signifikan 5%. Pengolahan data dalam penelitian ini menggunakan Eviews 10 Tahun 2021. Berdasarkan penelitian menunjukkan bahwa secara parsial perputaran kas berpengaruh signifikan positif terhadap profitabilitas, perputaran piutang berpengaruh signifikan terhadap profitabilitas, dan perputaran persediaan berpengaruh tidak signifikan terhadap profitabilitas. Secara simultan perputaran kas, perputaran piutang dan perputaran persediaan berpengaruh signifikan positif terhadap profitabilitas","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"76 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116402658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.26
Winaya Purwanti, Asep Saifudin, Henny Risnawati
This study aims to determine and analyze the factors that influence consumer satisfaction with Gojek service application users in Bekasi. The factors studied were service quality, price, brand image, and promotion factors. The approach used in this research is associative by using primary data through questionnaires and interviews. The population in this study are consumers in the city of Bekasi who have the Gojek application on their cell phones and have used it at least 5 times. The sampling method used probability sampling with a sample of 100 people. The data analysis technique used multiple linear regression, partial, and simultaneous hypothesis testing, and looking for the coefficient of determination. The results of the study stated that the factors of service quality, price, brand image, and promotion had a positive and significant influence on consumer satisfaction for Gojek service application users in Bekasi either partially or simultaneously.
{"title":"Faktor-Faktor Yang Mempengaruhi Kepuasan Konsumen Pada Pengguna Aplikasi Jasa Gojek di Bekasi","authors":"Winaya Purwanti, Asep Saifudin, Henny Risnawati","doi":"10.56070/cakrawala.v29i1.26","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.26","url":null,"abstract":"This study aims to determine and analyze the factors that influence consumer satisfaction with Gojek service application users in Bekasi. The factors studied were service quality, price, brand image, and promotion factors. The approach used in this research is associative by using primary data through questionnaires and interviews. The population in this study are consumers in the city of Bekasi who have the Gojek application on their cell phones and have used it at least 5 times. The sampling method used probability sampling with a sample of 100 people. The data analysis technique used multiple linear regression, partial, and simultaneous hypothesis testing, and looking for the coefficient of determination. The results of the study stated that the factors of service quality, price, brand image, and promotion had a positive and significant influence on consumer satisfaction for Gojek service application users in Bekasi either partially or simultaneously.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114517365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.25
Abdul Rahman
The implementation of Total Productive Maintenance (TPM) is to improve maintenance performance in the production machine at PT. Multi Karya Persada Indonesia In Kapuas Regency, Central Kalimantan This is descriptive research. The analysis used overall equipment effectiveness (OEE), OEE six big losses, Pareto diagrams, and cause and effect diagrams. As a result of PTPN VI PT. Multi Karya Persada Indonesia In Kapuas Regency, Central Kalimantan had a problem with machine performance value, it was lower than the world-class standard of about 71.85% (≤ 95%). Caused of the low OEE value (65,16%) is high idling and minor stoppages and reduced speed losses value. To improve this problem the company is implementing TPM, with planning 8 TPM pillars as the foundation for implementing TPM.
全面生产维护(TPM)的实施是为了提高PT. Multi Karya Persada印度尼西亚在加里曼丹中部Kapuas Regency的生产机器的维护性能。这是描述性研究。分析使用了总体设备效率(OEE)、OEE六大损失、帕累托图和因果图。由于PTPN VI PT. Multi Karya Persada Indonesia .在Kalimantan Central Kapuas Regency，机器性能值出现问题，低于世界一流标准约71.85%(≤95%)。低OEE值(65,16%)的原因是高空转和轻微停机，降低了速度损失值。为了改善这一问题，公司正在实施TPM，并规划了8个TPM支柱作为实施TPM的基础。
{"title":"Analisis peningkatan kinerja pemeliharaan mesin dengan Total Productive Maintenance (TPM) pada mesin boiler pabrik kelapa sawit PT.Multi Karya Persada Indonesia Di Kabupaten kapuas Kalimantan Tengah","authors":"Abdul Rahman","doi":"10.56070/cakrawala.v29i1.25","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.25","url":null,"abstract":"The implementation of Total Productive Maintenance (TPM) is to improve maintenance performance in the production machine at PT. Multi Karya Persada Indonesia In Kapuas Regency, Central Kalimantan This is descriptive research. The analysis used overall equipment effectiveness (OEE), OEE six big losses, Pareto diagrams, and cause and effect diagrams. As a result of PTPN VI PT. Multi Karya Persada Indonesia In Kapuas Regency, Central Kalimantan had a problem with machine performance value, it was lower than the world-class standard of about 71.85% (≤ 95%). Caused of the low OEE value (65,16%) is high idling and minor stoppages and reduced speed losses value. To improve this problem the company is implementing TPM, with planning 8 TPM pillars as the foundation for implementing TPM.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129105920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.24
Adam Adam
Financial statements are a form of accountability, given the importance of the information contained in financial statements, financial statements must be prepared according to applicable accounting standards so that fraud does not occur. One of the acts of accounting fraud that results in inefficient budget abuse is budget wastage. So the purpose of this study is to determine the effect of internal control, compensation suitability, and compliance with accounting rules on the tendency of accounting fraud in SKPD Kota Administrasi Jakarta Timur Regency. The method used in this research is to use descriptive analysis and verification techniques. The population in this study were SKPD Kota Administrasi Jakarta Timur Regency employees, amounting to 70 people. The sample in this study used the total sampling method or saturated sample so that the entire population was sampled. The type of data used is primary data obtained from questionnaires distributed to all samples. The analytical tools used in this research are classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The results of this study indicate that partial internal control has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD, the suitability of compensation has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD, and obedience to accounting rules has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD.
财务报表是问责制的一种形式，鉴于财务报表中所载信息的重要性，财务报表必须按照适用的会计准则编制，以免发生舞弊。造成预算无效滥用的会计舞弊行为之一是预算浪费。因此，本研究的目的是确定内部控制、薪酬适宜性和遵守会计准则对雅加达铁木尔县SKPD会计舞弊倾向的影响。本研究使用的方法是使用描述性分析和验证技术。本研究的人群为SKPD Kota Administrasi Jakarta Timur Regency的雇员，共计70人。本研究的样本采用总抽样法或饱和抽样法，对整个人群进行抽样。使用的数据类型是从分发给所有样本的问卷中获得的原始数据。本研究使用的分析工具有经典假设检验、多元线性回归分析、决定系数分析和假设检验。本研究结果表明，部分内部控制对科达行政雅加达帖木儿辖区SKPD的会计舞弊倾向有显著影响，薪酬适宜性对科达行政雅加达帖木儿辖区SKPD的会计舞弊倾向有显著影响，遵守会计规则对科达行政雅加达帖木儿辖区SKPD的会计舞弊倾向有显著影响。
{"title":"Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi (Studi Pada SKPD Kabupaten Kota Administrasi Jakarta Timur)","authors":"Adam Adam","doi":"10.56070/cakrawala.v29i1.24","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.24","url":null,"abstract":"Financial statements are a form of accountability, given the importance of the information contained in financial statements, financial statements must be prepared according to applicable accounting standards so that fraud does not occur. One of the acts of accounting fraud that results in inefficient budget abuse is budget wastage. So the purpose of this study is to determine the effect of internal control, compensation suitability, and compliance with accounting rules on the tendency of accounting fraud in SKPD Kota Administrasi Jakarta Timur Regency. The method used in this research is to use descriptive analysis and verification techniques. The population in this study were SKPD Kota Administrasi Jakarta Timur Regency employees, amounting to 70 people. The sample in this study used the total sampling method or saturated sample so that the entire population was sampled. The type of data used is primary data obtained from questionnaires distributed to all samples. The analytical tools used in this research are classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The results of this study indicate that partial internal control has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD, the suitability of compensation has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD, and obedience to accounting rules has a significant effect on the tendency of accounting fraud in the Kota Administrasi Jakarta Timur Regency SKPD.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130715677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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