cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tegor
Contact Email
tigor.belitong@gmail.com
Phone
+6281212454878
Journal Mail Official
tigor.belitong@gmail.com
Editorial Address
Jl. Canggai Puteri, Teluk Uma, Kabupaten Karimun Provinsi Kepulauan Riau
Location
Kab. karimun,
Kepulauan riau
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 22 Documents
 1   2   3 
Search results for , issue "Vol 4 No 1 (2023): JURNAL CAFETARIA" : 22 Documents clear
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI PENGELOLAAN KEUANGAN DESA KECAMATAN SIULAK MUKAI KABUPATEN KERINCI Rio Baviga
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.784

Abstract

This study aims to determine the factors: (1) Competence of village financial management apparatus, (2) community participation, (3) village government organizational commitment (4) compliance with financial reports. This research is classified as an ex post facto, causal associative, and quantitative approach. The population in this study were all villages in the Siulakmukai sub- district, Kerinci district which consisted of 14 villages. The sampling technique used purposive sampling. The number of respondents was 42 people who had met the criteria and the data analysis tool used multiple linear regression. The results of this study indicate that the competence of village financial management officers (X1) partially has a negative effect on village financial management, as evidenced by tcount > ttable (-0.192 > -2.02619) and with a significance value = 0.849 > 0.05. Meanwhile, community participation ( X2) has a positive effect on village financial management as evidenced by tcount > ttable (27.329 > 0.02619) and with a significance value = 0.000 <0.05. Meanwhile, village government organizational commitment (X3) has a negative effect on financial management, this is evidenced by tcount > t table (-0.655 > -2.02618) and with a significance value = 0.516 > 0.05. Meanwhile, obedience to financial statements (X4) has a significant positive effect on village financial management, as evidenced by tcount < ttable (0.591 > 2.02619) and the significance value = 0.558 > 0.05. Competence of village financial management apparatus (X1), Community participation (X2), Meanwhile, village government organizational commitment (X3), Compliance with financial reports (X4) simultaneously have a significant positive effect on village financial management, this is evidenced by Fcount > Ftable (196,236 > 2, 62) and with a significant value = 0.000 <0.05.
ANALISA KINERJA KEUANGAN SEBELUM DAN SESUDAH STOCK SPLIT PADA PT. BANK CENTRAL ASIA Daris Purba; Asih Purwana Sari; V. Ade Arianto CP; Suratman Suratman; Rina Rina
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.785

Abstract

The stock split by PT Bank Central Asia in October 2021 is expected to improve the company's financial performance. However, the sample shows that the RoA a year before and the year after the stock split does not show significant difference. Previous research has shown that stock splits do not necessarily affect financial performance. This study seeks to determine differences in financial performance at PT Bank Central Asia between before and after the stock split. The hypothesis of this study is that there are differences in the performance of the corporation before and after the stock split. This study used quantitative methods with 8 samples before the stock split and 8 samples after the stock split. The hypothesis testing used is paired t-tests. The conclusion of this study shows that the stock split done by PT Bank Central Asia in October 2021 made a significant difference to the company's financial performance afterwards.
PERAN JOB INSECURITY DAN SISTEM KERJA KOMITMEN TINGGI TERHADAP KESEJAHTERAAN KARYAWAN Nanda Satria; Unggul Kustiawan
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.786

Abstract

This study aims to determine how significant the role and influence of job insecurity, trust in the organization, and work system is in a high commitment to employee welfare in millennial employees. Many people feel the uncertainty, confusion, and fear caused by COVID-19, primarily due to the failure of the current system to provide employee health and welfare. Data collection in this study used a survey method that was distributed online in 2022, and respondents were selected using the purposive sampling method for millennial workers with a total of 213 millennial employees, the analysis in this study was factor analysis and structural modeling (SEM). This research shows that belief in the organization and work system of high commitment can affect employee welfare, but job insecurity has no relationship with employee welfare, so it is necessary to consider the role of work insecurity in millennial employees in influencing and welfare of their employees, this is due to an outbreak or the effect the COVID-19 pandemic which still exists today and is still very much felt.
ANALISIS KEPUTUSAN PEMBELIAN PADA PT. INTERNATIONAL HARDWARE INDO KOTA BATAM DAN PT. MULIATAMA BATAM Hendri Kremer; M. Arpah; Mohamad Aras; Hazriyanto Hazriyanto; Daris Purba
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.788

Abstract

In this study, it was examined about sales decisions in two companies engaged in the same field, namely as distributors of goods. The two companies are PT International Hardware Indo and PT Muliatama Batam. These two companies both operate in Batam but the level of purchasing decisions of each company needs to be calculated quantitatively. This study used a different test approach using an independent sample t-test. Purchasing decision data was obtained from the entire population sampled using the saturated sample technique. Data retrieved in June-July 2021. Before hypothesis testing, the data is tested for quality by tests of normality and homogeneity. The results of data quality testing show that distributed data is normal and homogeneous. The results of the hypothesis test showed that there was a significant difference between the purchasing decision at PT International Hardware Indo and PT Muliatama Batam. This study concluded that PT Muliatama Batam is better quantitatively in terms of purchasing decisions than PT Muliatama Batam.
ANALISIS KEBERHASILAN SISTEM INFORMASI APLIKASI SHOPEE Akhmad Afnan; Yuni Putri Yustisi
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.789

Abstract

The Shopee application as one of the developers of the E-Commerce platform is one of the largest developers in Indonesia. Based on SimilarWeb data, Shopee's visit rate during August 2021 recorded a total of 26.92 million unique daily actives users (DAU) accessing it via Android mobile devices. At the end of the 2021 quarter, Shopee's active users reached 130 million people. The focus of this research is on the success factors of the Shopee application and its impact on improving customer service. The research model that forms the basis of the research is the Information Systems Success Model developed by Delone Mclean. The developed model can be used to predict satisfaction, use and net benefits of the Shopee application, although there are several constructs that are not supported.
PENGARUH PELATIHAN PENYUSUNAN LAPORAN KEUANGAN MASJID TERHADAP TINGKAT PEMAHAMAN REMAJA MASJID DALAM PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK-ETAP Ahmad Chuzairi
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.798

Abstract

The mosque institution is a non-profit organization in the religious field, according to the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). The SAK is stipulated by the Indonesian Institute of Accountants (IAI) in ISAK-35 (Interpretation of Financial Accounting Standards) concerning the presentation of financial statements of non-profit oriented entities. For this reason, mosques must and have the right to produce financial reports that can be accounted for and reported to users of mosque financial reports. both internal and external entities. Accounting activities carried out include recording, classifying, summarizing, reporting, and analyzing organizational financial data. Therefore, Muslim institutions need accounting as a tool for financial management, planning and monitoring.
PERAN BRAND LOVE DALAM MEMBANGUN BRAND LOYALTY Harini Abrilia Setyawati
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.799

Abstract

This study aims to analyze the effect of brand experience on brand loyalty through brand love. Data collection was carried out using a questionnaire using a Likert scale of 5 categories. This study took a sample of 50 respondents in the community in Kebumen Regency. The method used is purposive sampling. The hypothesis is tested using PLS (Partial Least Square). The results of the study show that brand experience has an effect on brand love, brand love has an effect on brand loyalty. However, brand experience has no effect on brand loyalty. The mediation test results show that brand love mediates the influence of brand experience and brand loyalty.
ANALISIS PERBEDAAN KINERJA KARYAWAN PADA LINE OPP PT. SIMATELEX MANUFACTORY DENGAN KINERJA KARYAWAN PT. KARYASINDO SAMUDRA BIRU SHIPYARD M. Arpah; Mohamad Aras; Hendri Kremer; Daris Purba; Hazriyanto Hazriyanto
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.800

Abstract

This study studied the differences in employee performance in two manufacturing companies in Batam: Line OPP PT Simatelex Manufactory and PT Karyasindo Samudra Biru Shipyard. Both companies have problems with employee performance, that is, employees cannot achieve the specified targets. This study is hypothetical research. The hypothesis in this study is that there are differences in employee performance on the OPP Line of PT Simatelex Manufactory and PT Karyasindo Samudra Biru Shipyard. Hypothesis testing uses a nonparametric test with the Mann-Whitney test. The samples in this study were employees of the two companies, which numbered 100 and 114 people, respectively. The results of the Mann-Whitney test show that the hypothesis is accepted. This study concluded that there are differences in employee performance on the OPP Line of PT Simatelex Manufactory and PT Karyasindo Samudra Biru Shipyard,
KEBERADAAN BUMDES SEBAGAI PENGGERAK EKONOMI MASYARAKAT Ika Fitriyani; Muhammad Nur Fietroh
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.806

Abstract

This study aims to determine the existence of BUMDes in Ranan Village, Ropang District as a driving force for the community's economy. This research is an inductive qualitative research, namely analysis based on data obtained from interviews, field notes and library materials. The data analysis technique used is data reduction, data presentation, and conclusion/verification. The results of his research concluded that improving the economy through BUMDes Ranan had provided a good role for the economy of the village community. With the existence of a capital loan business unit at BUMDes, the community can borrow from BUMDes, but it is necessary to improve financial governance in the field of savings and loans so that customers make loans with a fast process and lower interest. Community participation, optimal human resource competence and quality management are the strategies for managing BUMDes to be better than before. Even though bad credit still occurs in the savings and loan business, the method taken is through improving the scheduling and requirements for returning loans to customers as well as by restructuring credit to become a facility for achieving BUMDes Ranan Village credit goals.
ANALISIS KOMPREHENSIF TERHADAP PENGELOLAAN KERJA DI KETINGGIAN PT. GALANGAN KARIMUN SEMBAWANG SESUAI DENGAN PERATURAN REPUBLIK INDONESIA Trisno Susilo
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.807

Abstract

Working at Height is very common activity in Shipyard. Working at Height is an activity which carried out by people or workers at least at 1.8 meters high from the ground floor or bottom. Working at height has several risks that could threaten the health of the workforce, including falls, being hit by material from above, hypoxia, decompression, sinusitis, visual disturbances, and mental and psychological disorders. Therefore, Managing Working at Height is very crucial and need a special attention from Top Management of the Company or Organization. PT. Karimun Sembawang Shipyard has a policy to manage the workforce which involve on Working at height to protect them from all the risk while they are working at height. The purpose of this research is to analyse the Management system on Working at Height adopted by PT. Karimun Sembawang Shipyard compere with Indonesian Regulation and the Expertise perspective. The Result of this research showing that the Management on Working at Height adopted by PT. Karimun Sembawang Shipyard is more stringent or above the Indonesian Regulation requirement as stated in Permenaker No.9 year 2016. Therefore it can be take as a sample for other companies to comply the similar policy on the Management of Working at Height.

Page 1 of 3 | Total Record : 22

 1   2   3 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 4 No 1 (2023): JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA Vol 2 No 1 (2021): JURNAL CAFETARIA Vol 1 No 2 (2020): JURNAL CAFETARIA Vol 1 No 1 (2020): JURNAL CAFETARIA