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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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ANALISIS PENGARUH SUKU BUNGA DAN DEPOSITO TERHADAP LABA PADA PT. BANK MANDIRI (PERSERO) CABANG TANJUNG BALAI KARIMUN TAHUN 2015-2018 Fauzan Haqiqi; Aulia Berliana; Yusmalina Yusmalina; Tegor Tegor
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.v3i1.514

Abstract

Bank merupakan lembaga keuanganiatau perusahaan yangibergerak di bidang keuangan yang menyediakaniberbagai jasa keuangan. Kegiatan penghimpun dana merupakan mengumpulkan dana masyarakat dalam bentuk simpanan, tabungan dan deposito. Tujuan penelitian ini adalah untuk mengetahui seberapa besar Pengaruh Suku Bunga dan Deposito terhadap Laba ada PT. BankiMandirii(Persero)icabang Tanjung Balai Karimun. Metode Penelitian kuantitatif yaitu penelitian yang menekankan pada pengujian teori melalui pengukuran variabel-variabel penelitian dengan angka dan melakukan analisis data dengan prosedur statistik. Hasil Penelitian: Hipotesis 1): Diterima yaitu Suku Bunga secara parsial memiliki pengaruh signifikan terhadap Laba pada Bank Mandiri Cabang Tanjung Balai Karimun. Hal ini ditunjukkan dengan nilai signifikansi 0.010 kurang dari taraf nyata 0.05 atau (0.010 < 0.05). Hipotesis 2: Diterima yaitu Deposito secara parsial memiliki pengaruh signifikan terhadap Laba pada Bank Mandiri Cabang Tanjung Balai Karimun. Hal ini ditunjukkan dengan nilai signifikansi 0.000 kurang dari taraf nyata 0.05 atau (0.000 < 0.05). Hipotesis3 : Diterima, yaitu secara simultan menunjukan bahwa Suku Bunga dan Deposito berpengaruh signifikan terhadap Laba. Hal ini ditunjukkan dengan nilai signifikan kurang dari taraf nyata 0.05 atau (0.00 < 0.05) dan memiliki nilai iF hitung sebesar 52.096.
ANALISIS SWOT POTENSI PENGEMBANGAN TEKNOLOGI ENERGI GENERATOR MAGNETIK DI INDUSTRI BAJA (STUDI KASUS PT XYZ) Moch Kuswanto; Abraham Benedict Cahyasusila; Rudy Agus Gemilang Gultom
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.v3i1.515

Abstract

Industri baja tergolong dalam kategori industri yang padat energi. Namun permasalahan efisiensi penggunaan energi adalah salah satu permasalahan utama yang dihadapi oleh industri baja nasional. Inefisiensi pemakaian energi akan sangat merugikan bagi industri baja karena terkait dengan jumlah produksi yang dihasilkan serta keuntungan agregat industri. PT XYZ yang merupakan perusahaan baja terpadu di Indonesia mempertimbangkan melakukan efisiensi energi guna menekan biaya produksi dengan kapasitas produksi baja minimal sama dengan kapasitas produksi sebelumnya atau bahkan meningkatkannya. Tujuan penelitian ini untuk mengetahui potensi penggunaan energi generator magnet sebagai sumber energi alternatif yang dapat digunakan di PT XYZ. Metode yang digunakan yaitu metode kualitatif deskriptif dan analisis data dilakukan menggunakan analisis SWOT. Hasil penelitian menyimpulkan bahwa energi listrik dari generator magnet memiliki potensi untuk digunakan sebagai sumber alternatif energi baru terbarukan dan strategi yang dapat digunakan oleh PT XYZ adalah strategi SO (bersifat agresif) yakni dengan mengoptimalkan kinerja divisi Energy Control Center, melakukan upaya pembaruan teknologi diberbagai lini produksi dan terus melaksanakan penelitian dan pengembangan generator magnet sebagai energi alternatif yang baru.
PENGARUH ANGGARAN PERTAHANAN, PERTUMBUHAN EKONOMI, DAN INVESTASI TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA TAHUN 2000-2019 Pratama Maesza; Guntur Eko Saputro; 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.v3i1.528

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh anggaran pertahanan, pertumbuhan ekonomi, dan investasi terhadap ketimpangan pendapatan di Indonesia tahun 2000-2019. Variabel bebas yang digunakan dalam variabel ini adalah anggaran pertahanan, pertumbuhan ekonomi, dan investasi, sedangkan variabel terikat yang digunakan adalah ketimpangan pendapatan. Series data yang digunakan dalam penelitian ini selama 20 tahun yaitu dari tahun 2000 sampai 2019. Sebelum dilakukan analisis, dilakukan uji asumsi klasik yang meliputi uji normalitas, uji heteroskedastisitas, uji multikolinearitas, dan uji autokorelasi. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan metode Ordinary Least Square (OLS). Pengujian hipotesis menggunakan uji t (parsial) dan uji F (simultan). Hasil penelitian menunjukkan bahwa secara parsial semua variabel bebas yaitu anggaran pertahanan, pertumbuhan ekonomi, dan investasi berpengaruh signifikan terhadap ketimpangan pendapatan. Secara simultan semua variabel bebas berpengaruh terhadap ketimpangan pendapatan dengan nilai determinasi 88,5 persen.
KEPUASAN MAHASISWA TERHADAP PELAYANAN ADMINISTRASI PRODI MANAJEMEN ADMINISTRASI AKADEMI MANAJEMEN BELITUNG Tartini Tartini
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine student satisfaction with administrative management services based on Tangibles, Responsiveness, Reliability, Empathy, and Assurance aspects. This study is a descriptive study with a quantitative approach. The population and sample of this study were 34 administrative management students. The sampling technique was used proportional stratified random sampling. data collection using an attitude scale. The data analysis technique used a trend test and the percentage of the frequency distribution for each aspect of satisfaction. The results of this study indicate: 1) Student satisfaction based on Tangibles aspect in general has a value of 75%, 2) Student satisfaction based on Responsiveness aspect generally has a value of 71%, 3) Student satisfaction based on Realibility aspect generally has a value of 70%, 4) Student Satisfaction based on the Empathy aspect in general has a value of 72%, 5) Student Satisfaction based on the Assurance aspect in general has a value of 73%.
EVALUASI SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. LKD MULTI INDUSTRI Ita Mustika; Khadijah Khadijah; Elvi Noviawati
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.608

Abstract

Inventory of raw materials is the main element that needs to be considered in carrying out production activities. The limited amount of raw material inventory will hamper the smooth production process and will reduce customer confidence in the company. Inventory of raw materials has an important role in the production process. The use of raw materials must be in accordance with sales orders received from customers. The data analysis method used in this research is qualitative analysis with a descriptive approach. The term "raw materials" is closely related to companies engaged in manufacturing. This raw material is the main component in the production process of manufacturing companies. This main component must be maintained in terms of quality and quantity. For this reason, the company must have a good accounting system that involves a clear separation of functions, the use of adequate accounting documents and records, and procedures carried out by several sections. From the analysis and discussion of the accounting system for the purchase of raw materials at PT. Multi-Industry LKd, some advantages and disadvantages can be stated. In procuring raw materials, the company uses a raw material purchasing system, both in cash and on credit. The raw material purchasing system at PT Lkd Multi Industri is quite effective and in accordance with the company's Standard Operations and Procedures, as evidenced by the separation of functions, so that it is not carried out by only one function even though there are functions that concurrently have other functions. The documents and accounting records used are also quite good, although there are still things that need to be addressed.
PROMOSI, POIN LOYALITAS DAN KUALITAS PELAYANAN SEBAGAI PEMBENTUK KEPUTUSAN PEMBELIAN MELALUI APLIKASI BURGER KING Florencia Putri Soetanto; Saino Saino
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.609

Abstract

This study aims to assess the influence of promotion, loyalty points, and service quality on the purchasing decisions of Burger King application products. This form of research uses hypothesis testing methodology and is quantitative. A total sample of 96 eligible people have purchased Burger King Sidoarjo through the application and the number of samples used at the beginning of the study. This sampling uses a method or questionnaire that is distributed through a questionnaire. The results of the data analysis are as follows: (1) Promotions have a significant effect on purchasing decisions made through the Burger King application; (2) Loyalty points have a significant effect on purchasing decisions made through the Burger King app; and (3) The quality of service has a significant effect on purchasing decisions made through the Burger King app. (4) Promotions, loyalty points, and quality of service affect burger king app purchasing decisions.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MENONTON FILM DI BIOSKOP (Studi pada Penonton Bioskop Yogyakarta) Akhmad Rajabiyanor; Ida Bagus Nyoman Udayana; Bernadetta Diansepti Maharani
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.612

Abstract

The purpose of the study was to determine the effect of business location factors, price feasibility, and word of mouth on consumer decisions to watch in the cinema. This research is a quantitative research. Data collection techniques using a questionnaire. The data analysis technique used descriptive statistical analysis, the classical assumption test consisted of normality, multicollinearity, and heteroscedasticity tests, and multiple regression tests. The results of the study show that (1) the location of the business has a positive effect on the decision to watch the cinema in Yogyakarta with a tcount = 2,985 with a p-value = 0.004 <0.05. (2) The feasibility of the price has a positive effect on the decision to watch the cinema in Yogyakarta with a value of tcount = 3,456 with a p-value = 0.001 <0.05. (3) Word of mouth has a positive effect on consumer decisions in cinemas in Yogyakarta with tcount = 3.277 with p-value = 0.001 <0.05. (4) There is a simultaneous influence of business location, price feasibility, and word of mouth have a positive effect on the decision to watch the cinema in Yogyakarta with a value of Freg = 79.970 with a p value (significance) of 0.000.
PENGARUH KUALITAS HARGA DAN PROMOSI PRODUK TERHADAP KEPUTUSAN PEMBELIAN AIR MINERAL DALAM KEMASAN (AMDK) MEREK AQUA Muhammad Dwi Setiawan
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.613

Abstract

The purpose of this study was to test and determine the significance of the effect of product quality, product price, and promotion partially and simultaneously on the purchase decision of aqua branded bottled water. This research is a quantitative research. Data collection techniques using a questionnaire. The data analysis technique used descriptive statistical analysis, the classical assumption test consisted of normality, multicollinearity, and heteroscedasticity tests, and multiple regression tests. The results showed that; (1) quality has a positive and significant effect on purchasing decisions for branded aqua bottled water, the value of tcount = 2.632 > rtable = 1.987 with a significance value of 0.010 <0.05. (2) The price of the product has a positive and significant effect on the decision to purchase bottled water for the Aqua brand, the value of tcount = 2.460 > rtable = 1.987 with a significance value of 0.016 <0.05. (3) Promotion has a positive and significant effect on the decision of the aqua brand bottled drinking water, the value of tcount = 3.994 > rtable = 1.987 with a significance value of 0.000 <0.05. (4) Quality, price and promotion have a positive and significant effect on consumer satisfaction of branded aqua bottled water, the value of Fcount is 15,094 with a significance value of 0.000 <0.05. The value of Adjusted R2 is 0.299, which means that the product quality, price, and promotion variables are able to explain 29.9% of the variations that occur in the purchasing decision variables.
PENGARUH PENILAIAN KINERJA, DISIPLIN KERJA, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING DI PT. MMS GROUP INDONESIA Aprilia Kristiani; Lies Putriana; Fahruddin Salim
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.614

Abstract

The purpose of this study was to determine the effect of Performance Appraisal, Work Discipline and Compensation on Employee Performance through Motivation as an intervening variable at PT. MMS Group Indonesia. The sample in this study were 265 employees. The data analysis method used SEM-PLS with Smart PLS 2.0 software. The results showed that the performance appraisal had an effect on motivation, the performance appraisal variable was known to have a significant effect on motivation of 0.309 or 30.9%, while the performance appraisal variable had a significant effect on employee performance of 0.184. The work discipline variable also has a significant effect on employee performance, which is 0.362 or 36.2%. And the compensation variable also has a significant effect on motivation, which is 0.503 or 50.3%. However, the compensation variable on employee performance with 0.166 or 16.6% has no significant effect, while the motivation variable has a significant effect, namely 0.239 or 23.9%. It can be concluded that Work Discipline and Motivation have a significant influence. It can be concluded that Compensation has an indirect effect compared to Work Appraisal and Work Discipline on employee performance through Motivation. The value of R square for the motivation variable is 0.552 or 55.2%. The value of R Square for the employee performance variable obtained is 0.621 or 62.1%. These results show that Performance Assessment, Work Discipline, and Compensation together have an effect of 62.1% on Employee Performance.
MUTU BROWNIES MENJADI PELUANG USAHA RUMAHAN Tirta Mulyadi; Wijaya Adi Putra; Frangky Silitonga
JURNAL CAFETARIA Vol 3 No 2 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i2.627

Abstract

Brownies have a solid brownish texture cake that gives the brownie its signature. Brownies made up of the first American pastry known in 1897. The brownie's own name is inspired by the color of a brownish cake. The brownie contains the basic ingredient of wheat flour. Wheat flour is made of flour or fine powder that comes from refined wheat kernels and is then generally used in the making of noodles, cakes, and bread. Wheat flour contains many starch, a complex carbohydrate that is not dissolved in water. Wheat flour also contains a protein in the form of gluten, which plays a role in determining food plasticity. This type of study is the study of an experiment that is made of brownies using two distinct brands of wheat flour to illustrate comparisons in terms of taste, aroma, texture, and color. Data collection techniques use instruments that include hedonic quality tests and hedonic tests with data analysis used in mann-whitney tests to determine the difference between the two treatments or treatment. The study instrument USES a questionnaire with a total of 15 trained panelists. Hedonic quality tests indicate differences in the flavor, aroma, texture, and color between the blue triangle and the wheat flour of sania. For hedonic panelis, test results like the flavor, aroma, and texture brownies that use blue triangles of flour instead of sania wheat.

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