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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 81 Documents
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PENGARUH PENGALAMAN KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP PRESTASI KERJA KARYAWAN SWAKELOLA BALAI BESAR WILAYAH SUNGAI SERAYU OPAK YOGYAKARTA Inayat Hanum Indriati; Hashfi Amga Nazhifi
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.491

Abstract

This study aims to determine the effect of work experience, work discipline and job satisfaction on job performance. This research was conducted at the Serayu River Opak River Basin, Yogyakarta in 2021. This research is a quantitative study with 56 respondents and the sampling technique is simple random sampling technique. Data collection techniques were carried out by means of interviews and questionnaires. The analysis technique used is multiple linear regression analysis.The results showed that partially work experience has a significant positive effect on work performance with a sig value of 0.000 <0.05, work discipline has a significant positive effect on work performance with a sig value of 0.002 <0.05, job satisfaction has a significant positive effect on work performance with a value sig 0,000 <0.05. The results of the study simultaneously work experience, work discipline, and job satisfaction on job satisfaction with a sig value of 0.000 <0.05 and F count of 62.708> 2.779 (F table). The effect of work experience, work discipline and job satisfaction on work performance is indicated by the Adjusted R Square value of 77.1%, the remaining 22.9% is influenced by other variables not examined in this study.
STRATEGI DIGITAL MARKETING PADA USAHA MIKRO DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19 MELALUI PENDEKATAN PEMBERDAYAAN EKONOMI RAKYAT Vincentius A. M. Kusuma; Zainal A. Sahabuddin; Posma S. J. K. Hutasoit
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.492

Abstract

Penelitian ini fokus pada pembahasan bagaimana peran digital marketing sebagai sebuah strategi pemasaran bagi pelaku Usaha Mikro Kecil dan Menengah (UMKM) melalui konsep pemberdayaan ekonomi rakyat. Strategi ini sebagai langkah adaptasi untuk dapat bertahan dan bertransformasi menjadi Usaha Mikro Kecil dan Menengah (UMKM) unggulan di era revolusi industry 4.0 dan di masa pandemi Covid-19. Penulisan artikel ini menggunakan penelusuran terhadap literatur (buku, majalah, koran, jurnal, dan lain-lainnya) dan menafsirkannya secara objektif melalui analisis mendalam terhadap permasalahan. Penulisan dengan metode kualitatif dapat menunjukkan penafsiran yang merupakan produk atau konsekuensi logis dari data yang diperoleh selama penelitian. Hasil dari penelitian menjelaskan bahwa pemasaran produk secara digital memberikan kemudahan pelanggan memperoleh informasi suatu produk dan dapat bertransaksi berbasis internet. Penjual dapat memantau perkembangan pasar, memperoleh informasi mengenai kebutuhan dan keinginan calon pelanggan. Selain hal tersebut, pemasaran digital lebih efektif dan efisien tanpa perlu sering mobilisasi.
PERAN PUSAT LAYANAN USAHA TERPADU KOPERASI USAHA MIKRO KECIL MENENGAH (PLUT KUMKM) KABUPATEN TULUNGAGUNG DALAM MENINGKATKAN PENDAPATAN MASYARAKAT Muhtar Rifai; Kasih Prihantoro; Panji Suwarno
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.493

Abstract

This study focuses on discussing the role of the integrated business service center for micro, small and medium enterprises (PLUT KUMKM) as a facilitator provided by the government to boost Micro, Small, and Medium Enterprises (MSMEs) in various aspects through the concept of community economic empowerment which is realized in the form of coaching. Guidance consisting of training and product marketing is a step to transform into leading Micro, Small, and Medium Enterprises (MSMEs) according to the progress of the times. The writing of this article uses a descriptive qualitative method which aims to provide an overview of the object under study. Meanwhile, data collection techniques to collect data and information are carried out through observations, interviews, and sources of documents or literature in the form of (books, magazines, journals, etc.) and conclude them objectively. The results of the study explain that to reduce unemployment, the government implements a strategy of empowering the community's potential businesses. The empowerment is not only in terms of funding assistance but also in facilitating the business sector to develop. PLUT KUMKM Tulungagung is a government facilitator in providing integrated sustainable insights, entrepreneurship training, and broader product marketing. The final goal to be achieved in addition to reducing unemployment is to create new small businesses, increase income and per capita equity, and realize regional economic resilience.
PENGARUH BEBAN KERJA, KOMPENSASI, DAN KOMUNIKASI TERHADAP KEPUASAN KERJA KARYAWAN PT. NATURAL NUSANTARA (NASA) YOGYAKARTA Adi Pamungkas; Inayat Hanum Indriati; Anindita Imam Basri
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.494

Abstract

The corona virus (Covid-19) that occurred in Indonesia had a big impact on companies, especially in reducing human resources. This causing the burden of workers to be borne by employees increases, decreases in income and poor communication occurs in the company. This study aims to understand the impact of workload, compensation, and communication on job satisfaction. The company used as place of research is PT. Natural Nusantara (NASA) Yogyakarta in March 2021. This study is a type of quantitative research using a sample of 60 respondents. The technique used is saturated sampling, because the total of all the population is the sample. In collecting data through questionnaires, interviews, and observations. The analytical technique used is multiple tinear regression analysis through the SPSS version 21.0 program for windows. The statistics found, prove that segmentally workload has negative and significant effect on job satisfaction based on the regression coefficient level of -0.304 < 0.05. Compensation can effect has a positive and significant on job satisfaction through the value of the regression coefficient as much sig 0.430 > 0.05. While communication can have a positive and significant effect on job satisfaction through the regression coefficient value of sig 0.289 > 0.05. The results of simultaneous testing (Test F) of workload, compensation, and communication can be proven through the Adjusted R Square value of 0.532 (53.2%) with the remaining 0.468 (4.68%) do to other variables not included in this study.
DAMPAK AKUNTABILITAS, KETERBUKAAN DAN KEIKUTSERTAAN WARGA PADA PENGURUSAN DANA DESA DI NGRANDU, KECAMATAN GEYER, KABUPATEN GROBOGAN Indah Kusuma Wardani; Yuniatin Trisnawati D.K.W
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.495

Abstract

Research was conducted to understand the impact of accountability, openness, and participation of citizens on the management of village funds. The research was conducted in 2019. The number of communities studied as many as 100 residents in Ngrandu Geyer District grobogan regency. How to take samples using the Malhotra formula. Data is collected by means of surveys through deployment using targeted sampling techniques. Multiple linear regression tests are performed to analyze the data. The study found that accountability, openness, and partial participation positively and significantly affected the management of village funds. The R<sup>2</sup> Test analysis showed that accountability, openness, and citizen participation affected the management of village funds by 68.5% and the remaining 31.5% was determined by other factors.
FAKTOR-FAKTOR DALAM PENINGKATAN LABA BERSIH BUMN INDUSTRI PERTAHANAN STUDI KASUS PADA PT. PINDAD (PERSERO) Suryo Cahyo Putro; Panji Suwarno; Novky Asmoro
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.497

Abstract

Dengan diterbitkannya UU 16 Tahun 2012 tentang Industri Pertahanan, Industri Pertahanan dalam negeri terutama BUMN Industri Pertahanan mendapatkan angin segar karena atas perintah undang-undang tersebut pemenuhan Alpalhankam mengutamakan industri pertahanan dalam negeri. Namun pada kenyataannya masih banyak industri pertahanan dalam negeri yang belum dapat memanfaatkan momentum ini untuk peningkatan kinerja keuangannya yang dilihat dari Laba Bersih Perusahaan. PT Pindad kemudian hadir dengan tren keuntungan yang terus meningkat pada periode Tahun 2015 sampai denga Tahun 2019. Dimana berdasarkan penelitian ini diketahui bahwa faktor-faktor yang menyebabkan peningkatan laba bersih PT Pindad pada periode tersebut adalah Besarnya Perusahaan, Umur Perusahaan, Tingkat Leverage, Tingkat Penjualan, Perubahan Laba di masa Lalu dan Good Corporate Governance.
HOME INDUSTRY PENGOLAHAN CENGKEH DALAM MENINGKATKAN PENDAPATAN MASYARAKAT DESA MAMALA KABUPATEN MALUKU TENGAH (STUDI PERSPEKTIF EKONOMI ISLAM) Asti Siswanti; Sri Sundari; Ariffudin Uksan
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.498

Abstract

Home Industry pengolahan cengkeh adalah industri rumah tangga yang terletak di Desa Mamala Kabupaten Maluku Tengah. Cengkeh sudah mulai di kembangkan dari jaman dulu hingga sekarang secara turun temurun oleh masyarakat setempat. Di era modern saat ini sudah banyak berkembang produk-produk syariah, dilihat dari cara zat yang terkandung dalam cengkeh, berdasarkan United States Department of Agriculture (USDA) melaporkan bahwa dalam 100 gram cengkeh terkandung beberapa mineral seperti kalsium sebesar 44 mg, 0,231 mg tembaga, 1,28 mg zat besi, 60 mg magnesium, 0,256 mg mangan, dan 90 mg fosfor. Kandungan zat-zat tersebut bukan merupakan zatzat yang berbahaya, sehingga cengkeh dapat dikembangkan menjadi produk syariah. Penelitian ini menggunakan metode triangulasi dengan melibatkan variabel kualitatif dan analisis kuantitatif. Dengan menekankan pada pengujian teori melalui pengukuran variable-variabel penelitian dengan angka dan melakukan analisis data dengan prosedur AHP dan TOPSIS. Berdasrakan analilisis hasil penelitian dan pembahasan didapat bahwa produk olahan cengkeh yang berkembang khususnya di Desa Mamala memiliki 2 (dua) produk, yang di produksi dalam skala home industry; Dalam pengembangannya ada faktor penghambat yang menjadi hambatan faktor tersebut adalah akses transportasi pemasaran dan teknologi; Dalam uji AHP dan TOPSIS, dapat disimpulkan bahwa dua produk olahan cengkih yang sangat diprioritaskan untuk terus dikembangkan yaitu minyak atsiri, adapun kriteria pendukung yang terpilih adalah pemasaran, mutu, bahan baku, dukungan dan izin; serta secara aspek syariah pengolahan dua produk home industry cengkih sudah di kategorikan memenuhi aspek syariah.
PROFESIONALISME AKUNTAN SEBAGAI KOMPONEN PENDUKUNG PERTAHANAN NEGARA DALAM MEMBANGUN NEGERI Tien Norma Habsari; Zainal Abidin Sahabuddin; Sri Sundari
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.499

Abstract

This study aims to analyze the professionalism of accountants as a component of supporting national defense. Supporting components that can increase the strength and capability of the main components and reserve components in the face of military and non-military threats. This study uses a qualitative approach with descriptive analysis method through collecting data from several books, journals, printed or electronic documents, and other sources of data or information. The research is intended to analyze the data by using data reduction techniques. The results of this study require selfdevelopment, improvement of soft skills, building networks with entrepreneurs, the government, and even accounting students with KAP and business organizations also need to be developed in order to increase the number of professional accountants in Indonesia. So that it is hoped that Indonesian Accountants as a supporting component can make a maximum contribution in building a prosperous country.
ANALISIS PENGEMBANGAN KARIR PEGAWAI PADA BANK BNI CABANG KOTA TANJUNGPINANG Muqtafin Muqtafin; Satriadi Satriadi; Risnawati Risnawati
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.500

Abstract

The purpose of this study was to find out about Employee Career Development at the BANK BNI Tanjungpinang Branch. This type of research is qualitative research. The method in this research is descriptive with a qualitative approach, data processing is carried out through three stages which include data reduction, data presentation and drawing conclusions using data validity test analysis using triangulation. Based on the results of the study, it can be concluded that the Career Development of Employees at BNI Bank Tanjungpinang City Branch is good, career development is based on rules and procedures that have been in effect, as has been done with honest treatment where all promotion criteria are always objective but there are some places that are usually preogrative rights This is for a sensitive position, usually for certain places such as managing human resources, but usually all viewed from the last 3 years' performance so it does not necessarily mean that later in promotion the position also sees hard competent and soft competent. Based on the results of the study it was found that from the employees themselves who chose the position they wanted to occupy, the employees chose their place of work, if it was felt to be incompatible then they would not take the opportunity. many employees want to promote but don't want to go to Anambas, Natuna and Lingga, they may choose their positions but their placement.
AKUISISI PERTAHANAN DAN EKSPOR SENJATA PASCA REVISI UU INDUSTRI PERTAHANAN DALAM OMNIBUS LAW SERTA POTENSI DAN KERAWANANNYA BAGI EKONOMI PERTAHANAN Muhammad Rizki Arhan; Djoko Andreas Navalino; Yusuf Ali
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.512

Abstract

One of the laws that were revised in the Omnibus Law of the Job Creation Law which was passed on October 5, 2020, is Law number 16 of 2012 concerning the Defense Industry. One of the points amended in the Act is the permitting of Private-Owned Enterprises (BUMS) as Lead Integrators for the Defense Industry. This revision indicates that the Defense Industry in Indonesia will be directed to a free market. This study aims to analyze defense acquisitions and weapons exports after the revision of the Defense Industry Law and the potential threats that can be posted through the revision of the Law. This study was structured using qualitative methods, research data obtained through observations, interviews, and review of documents that are considered relevant. The results of the study show (1) that there have been several positive trends since the Omnibus Law was ratified, both in terms of the amount of production or the number of Defense Industry, which in the future are expected to increase defense acquisitions through domestic production; (2) the trend of Indonesia's arms exports after the revision of the Defense Industry Law cannot be measured objectively because almost all economic activities are affected by the Covid-19 Pandemic, including the Defense Industry; (3) investment freedom through the revision of the Defense Industry Law does open up the potential for business competition in the domestic defense industry, but threats can arise if the existing liberalization is not regulated with certain limits that are adjusted to existing norms.

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