Cakrawala Ekonomi dan Keuangan最新文献

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}