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INDONESIA
Jurnal Cafetaria
Published by Universitas Karimun
ISSN : -     EISSN : 27210553     DOI : 10.2020
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Jurnal Cafetaria sebagai wadah berisi berbagai hasil penelitian Dosen, Mahasiswa, Alumni serta pihak lain terkait dengan keilmuan di Bidang Akuntansi dan Perekonmian pada umumnya. Cafetaria diambil dari Bahasa Inggris Jermatik pada abad pertengahan dikawasan Eropa Barat. Cafetaria merupakan tempat melayani penjualan makan dan minum kepada pelangan secara swalayan dan bermakna usaha produktif yang tidak hanya fokus pada profit oriented tetapi juga mencoba memenuhi kebutuhan dan kenyamanan kepada pelanggan. Cafetaria dipilih menjadi Nama Jurnal sebagai penanda bahwa hasil penelitian di Bidang Akuntansi & Keuangan yang diterbitkan ini dapat menjadi referensi pemerhati, praktisi maupun para pengambil kebijakan tingkat lokal maupun regional dalam mensiasati sekaligus diharapkan menjadi problem solver of economy yang mampu menjawab persoalan perekonomian terutama di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 2 No 2 (2021): JURNAL CAFETARIA" : 10 Documents clear
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN Erni Kurniasari; Listiawati
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.353

Abstract

This research aims to determine the influence of liquidity, profitability, and asset structure on capital structure partially and simultaneously. The population in this research are pharmaceuticals companies listed on the Indonesian Stock Exchange in the period 2015-2019. The sample selection used purposive sampling method. The sample in this research are 7 pharmaceuticals companies listed on the Indonesian Stock Exchange for 5 years in the period 2015-2019. Based on the results of this research, the researcher concludes that partially profitability and asset structure have a significant influence on the capital structure, while liquidity has no significant influence on the capital structure. Simultaneously, liquidity, profitability, and asset structure have a significant influence on the capital structure. The coefficient of determination is 0,517, showed that liquidity, profitability, and asset structure have 51,7% to the capital structure, while 48,3% are determined by another variables.
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA SMARTPHONE MADE IN CHINA DI KECAMATAN CIKUPA KABUPATEN TANGERANG Lita Novianti; Lod Sulivyo
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.354

Abstract

This study aims to analyze and find out if there is an influence of Product Quality and Promotion on Smartphone Purchase Decisions Made in China in Cikupa Subdistrict, Tangerang Regency. Samples used in this study as many as 100 respondents and sampling using purposive sampling techniques. In this study, the analysis was conducted using the help of SPSS Software Application Version 23. While the data testing techniques conducted in this study are validity test, reliability test, normality test, partial correlation analysis, coefficient of determination, multiple linear test, and hypothesis test (t test and f test). based on the results of partial correlation analysis can be known the value of the influence of variable correlation of Product Quality and Promotion on Purchasing Decisions of 0.533 and 0.648, respectively. While the results of multiple correlation analysis shows the result of the value R2 ( R Square) = 50.8%. This indicates that the Quality of Products (X1) and Promotions (X2) simultaneously had a significant effect on Purchasing Decisions (Y) with a Coefficient of Determination value of 49.8% while the remaining 50.2% was influenced by other factors not studied by researchers.
PENGARUH KOMPETENSI, MOTIVASI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT SWASTA DI KOTA BATAM Wasiman
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.355

Abstract

This study aims to see the influence of competence, motivation and communication on employee performance at private hospitals in Batam City. The study used a questionnaire distributed to employees of private hospitals in Batam City with a questionnaire of 250 respondents. This study uses an individual level analysis. The research object is employees of private hospitals in Batam City. This study uses multiple linear regression tests which include validity, reliability, normality, and r square tests. The results show that based on the results of the validity test, it shows that all the research indicators show the validity results, which means that it can show to the next stage, and also the reliability test results conclude that all the data collected and processed are reliable. The coefficient of determination (R2) is 0.840, which means that the performance variable can serve the leadership style, motivation and communication variables by 84%, while the remaining is 16%. % evidence by factors not present in this study.
THE ROLE OF SOCIAL MEDIA AS A BUSINESS MARKETING EFFORTS ONLINE IN ONLINE SHOP NITHALIAN COLLECTION Puji Muniarty; Nur Fetiningsih Syaframis; Novitasari Devi; Khaerunnisa; Azizah Sarifatul Nuraini; Ahmad Maulana
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.357

Abstract

This research method uses a qualitative descriptive method which aims to determine the Role of Social Media as an Online Shop Business Marketing Effort. This research uses a descriptive research approach using a qualitative approach. The research subject is the Nithalian Collection Online Shop Seller who is asked to provide information about a fact or opinion. The results in this study are in accordance with the research that the researchers conducted by following the nithaliancollection on Facebook. Nitalian Collection itself sells products ranging from make-up to robe under its own brand and other brands. What attracts the attention of this research is that social media from Nithaliancollektion is very thematic and neat, this is one of the factors that will influence enthusiasts of online shop to shop through social media. What's more interesting is that Nithaliancollection always reviews its merchandise in detail in the form of videos and photos on the Facebook-story, a good form of marketing effort made by Nitalian Collection is to write clearly in the bio description. Judging from social media nithaliancollektiondi, it is proven that social media is now very influential in making online shops. However, the online shop's social media must also be very well organized, have an attractive theme, and be consistent in order to attract customers to buy goods at the online shop. Online business is indeed much easier and cheaper than opening a regular store, in terms of business capital, it can save some funds.
Service Quality terhadap Word Of Mouth dan Dampaknya Terhadap Pembentukan Brand Image Perguruan Tinggi di Tangerang Raya Tessa Handra
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.358

Abstract

Metode yang dilakukan pada penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer, dan populasi pada penelitian ini adalah mahasiswa dan alumni yang kuliah di perguruan tinggi wilayah Tangerang Raya, dikarenakan jumlah mahasiswa dan alumni yang cukup besar dan kurang diketahui jumlah tepatnya, maka penulis menggunakan 100 sampel yang terdiri dari alumni dan mahasiswa di perguruan tinggi yang terletak di Tangerang Raya.Hasil dari penelitian ini adalah : 1). Service quality terhadap word of mouth signifikan akan tetapi pengaruhnya tidak terlalu besar hanya 21,3%, 2). Word of mouth yang adalah sebagai variable penghubung pada penelitian ini, juga menunjukkan hasil yang signifikan terhadap Brand image, akan tetapi hanya menunjukan pengaruh yang juga kecil yaitu sebesar 24,7%, 3). Ketika dilkukan uji langsung antara service quality terhadap brand image, memiliki pengaruh yang sedikit lebih baik yaitu 28,1%.
ANALISIS LAPORAN KEUANGAN PADA PT. NIDEC INDONESIA BINTAN DI TANJUNGPINANG TAHUN 2015-2018 Alfi Hendri; Satriadi
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.359

Abstract

This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2015-2018. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2015-2018 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN BATU BARA Hendra; Janny Rowena
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.360

Abstract

The purpose of this study is to knowing how influence of factors that can affect the capital structure such as profitability, liquidity, business risk, firm size and sales growth on the coal mining companies. The population object in this study are all of the coal mining companies on the Indonesia Stock Exchange listed from 2012 to 2019, and use purposive sampling technique to sampling method, then resulting 64 data and used as samples. The multiple linear regression is used method of analysis in this study. Data analysis in this study is used EViews 10. The results shows that profitability, liquidity, business risk and sales growth hasn’t influence on capital structure, but firm size has a significant and positive influence on capital structure. The firm size has a significant and positive effect on capital structure indicating that companies with larger assets are easier to obtain the loans and the confidence from investors.
PENGARUH LOAN TO DEPOSITS RATIO, FIRM SIZE DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Ng Husin; Atika Purnamasari
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.361

Abstract

This study aims to examine the effect of loan to deposits ratio, firm size and debt to asset ratio on return on assets in banking companies listed on the indonesia stock exchange 2015-2019. The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from banking companies listed on the indonesia stock exchange which were taken as a sample of 7 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (r2). The results of the research show that (1) Loan to deposits ratio has an effect on return on assets, (2) Firm size has an effect on return on assets, (3) Debt to asset ratio has an effect on return on assets, (4) Simultaneously loan to deposits ratio, firm size and debt to asset ratio has an effect on return on assets.
IMPLEMENTASI PERHITUNGAN BIAYA PRODUKSI USAHA TANI JAGUNG (STUDI PENELITIAN DI DUSUN TUMBA, DESA PONGONGAILA, KECAMATAN PULUBALA) Mei K. Abdullah
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.362

Abstract

Bertani jagung adalah profesi utama penduduk Dusun Tumba, Desa Pongongaila, Kecamatan Pulubala, Kabupaten Gorontalo. Usaha ini dapat meningkatkan kesejahteraan masyarakat yang berada di wilayah ini. Hasil penelitian menunjukkan bahwa dengan melakukan perhitungan biaya produksi secara baik dan berkesinambungan, kita dapat mengetahui total biaya produksi (Biaya Bahan Baku, Biaya Tenaga Kerja, dan Biaya Overhead Pabrik) di setiap musimnya, biaya produksi perunit dan keuntungan yang diperoleh setiap musimnya.
KONSEP PERTAHANAN SEBAGAI PUBLIC GOOD ATAU MONOPOLI ALAMIAH MENURUT SISTEM EKONOMI KERAKYATAN Endro Tri Susdarwono
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.363

Abstract

The purpose of this study is to provide an overview of the debate about the economic concept which states that defense is a public good and which states that defense is not a public good but a natural monopoly based on understanding according to the market economy system and the populist economic system. This research is a qualitative research, the type of research uses a comprehensive analytical study and analytical normative approach. The approach in this study uses a descriptive approach. Is national defense public goods purely (public good)? We can divide this question into three parts. (1) Is the national defense of goods? (2) Does national defense have the characteristics of jointness? (3) And whether national defense has characteristics without exception (non-exclusion). Association in the sense of controlling the lives of many people is all branches of production of goods and services whose results are used by everyone, or almost everyone. So defense as a product can be interpreted as a branch of production that controls the lives of many people because it can be said that defense is the same concept as the concept of "basic needs". All people in the country of Indonesia need defense and this is also reinforced with the aim of having a state in paragraph IV of the Preamble of the 1945 Constitution "Then to form an Indonesian government that protects all the people of Indonesia and all of Indonesia's blood." The results of this study state that the reason why the government supplies national defense is not because national defense is public goods. (1) that national defense is a natural monopoly and (2) citizens will fear that if a private company controls a monopoly, the owner of the company can use his power to overthrow the government.

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