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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 KUALITAS PRODUK, PERSEPSI HARGA, DAN PROMOSI MEREK TERHADAP MINAT BELI KONSUMEN AQUA DI BATAM Andi M. Lutfi; Adnan Suhardis; Sri Yanti; M. Tommy Rumengan
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.v3i2.628

Abstract

The purpose of this study was to determine and analyze the effect of Product Quality (X1), Price Perception (X2) and Brand Promotion (X3) against Consumer Buying Interest (Y) in Batam. The research method used is quantitative methods and the data analysis method used is multiple linear regression analysis using the help of SPSS 25.0 program. The population in this study were Aqua’s customer in Batam. By using the Slovin formula we obtained a sample of 100 consumers. The results of testing the hypothesis show that Product Quality has a significant effect on Consumer Buying Interest, Price Perception has a significant effect on Consumer Buying Interest and Brand Promotion has a significant effect on Consumer Buying Interest. Based on the multiple linear regression statistical test, the coefficient of determination (R2) is 0.290, meaning that 29% of the variables of Product Quality, Price Perception, and Brand Promotion affect Consumer Buying Interest.
PENGARUH KUALITAS BARANG TERHADAP KEPUASAN PELANGGAN DENGAN PEMBELIAN MENGGUNAKAN APLIKASI SHOPEE Dina Alfajrin; Doni Putra Utama
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.v3i2.629

Abstract

The purpose of this study is to determine the influence of the quality of goods on purchasing decisions. Quantitative research is the type of this study, and the population is the people of Batam City, while the research sample is a total of 100 respondents. Researchers use non-probability sampling techniques. Questionnaires are used in data collection. For data analysis, use classical assumption test, reablity test, validity test, and descriptive statistical analysis. The research resulted in a relatively high category of quality goods in Shopee as seen from consumers who want to repurchase and are recommended to others.
PENGARUH DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI THE HILL HOTEL DAN RESORT SIBOLANGIT Selly Evianta; Lusiah Lusiah; Ripka Seriidahnaita Ginting
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.v3i2.630

Abstract

This research uses quantitative descriptive research methods. The population in this study were guests staying at The Hill Hotel & Resort Sibolangit and a study sample of 60 people using the non-probability sampling technique method. The data analysis technique uses classical assumption tests, multiple linear regression analysis, f-tests, t-tests, and coefficients of determination. The results showed that significantly the dimension of service quality affects customer satisfaction. Although the assurance dimension shows an insignificant influence on customer satisfaction, the other four variables that shape service quality, namely tangible, realibility, responsiveness and emphaty, show a significant influence on customer satisfaction. The magnitude of the coefficient of determination of 0.571 means that the ability of the variables tangible, reliability, responsiveness, assurance and emphaty explains its effect on the customer satisfaction variable of 57.1%. While the remaining 42.9% is another free variable that was not studied in this study such as competence, courtesy, communication, credibility, security and others. The conclusion states that simultaneously, the dimension of service quality has a positive effect on customer satisfaction.
PENGARUH KONSUMSI RUMAH TANGGA, PENGELUARAN PEMERINTAH DAN PERDAGANGAN INTERNASIONAL TERHADAP PERTUMBUHAN EKONOMI Husin Husin
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.v3i2.634

Abstract

This study aims to see household consumption, government spending, and international trade have an effect directly and indirectly on the economic growth of Tangerang Regency. This research uses quantitative methods. Using secondary data obtained from data from the Central Statistics Agency. The population is in the form of a household consumption report, government expenditure report, export and import developments, as well as a report on the Gross Regional Domestic Product (GRDP) of Tangerang Regency for 12 years or from 2010 to 2021. Data processing using Smart PLS application version 3.0. The results of hypothesis testing in this study are: (1) Household consumption does not have a significant effect on economic growth with a value of 0.323 < 1.96, (2) Government spending does not have a significant effect on economic growth with a value of 1,930 < 1.96, (3) International trade also has no significant effect on economic growth with a value of 0.729 < 1.96, (4) Household consumption on international trade does not have a significant effect with a value of 1,846 < 1.96, (5) Government spending has no significant effect on international trade with a value of 0.582 < 1.96, (6) There is an insignificant influence between household consumption and economic growth where trade international has no mediation influence with a value of 0.603 < 1.96. (7) There is an insignificant influence between government spending and economic growth where international trade has no mediation influence with a value of 0.233 < 1.96.
PENGARUH DISIPLIN KERJA DALAM MEMEDIASI HUBUNGAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA Baginta Fahmi Subastian
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.v3i2.635

Abstract

This study aims to see the influence of work discipline in mediating the relationship between the work environment and employee job satisfaction at the Yogyakarta Regional Financial and Asset Management Agency. The number of respondents used as a sample in this study was as many as 70 civil servants. The results showed that: (1) The work environment has a positive and significant effect on work discipline at the Yogyakarta Regional Financial and Asset Management Agency, as can be seen from the t values of 184,194, (2) The work environment has a positive and significant effect on employee job satisfaction at the Yogyakarta Regional Financial and Asset Management Agency with a t values of 21,699, (3) Work discipline has a positive and significant effect on employee job satisfaction in the Agency Yogyakarta Regional Financial and Asset Management with a value of 6,480, (4) The work environment has a positive and significant effect on employee job satisfaction at the Yogyakarta Regional Financial and Asset Management Agency which is mediated by work discipline with a value of 190,674.
HUBUNGAN ANTARA LAYANAN VIDEO ON DEMAND NETFLIX DAN MINAT BERLANGGANAN MAHASISWA Lod Sulivyo
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.v3i2.636

Abstract

This study has the aim of knowing and analyzing significantly whether there is a relationship between Netflix's Video On Demand Service and Student Subscription Interest by using several research variables to be analyzed, namely exogenous variables including Netflix Service (X1) and Technology Acceptance Model (X2) and Subscription Interest (Y) as endogenous variables. In this study, the acceptance model of the technology used includes the perception of ease of use, the perception of usability and the perception of price. The sample used was thirty-two students of the Ppi College of Economic Sciences. Analyzing the data obtained using Structural Equation Modelling Partial Least Square with the help of Smart PLS analysis tools. This study obtained the results of a positive influence of the Netflix Service variable and the Technology Acceptance Model (TAM) on student subscription interest, then the relationship between the Netflix Service variable to TAM and TAM on subscription interest resulted in a significant influence, but for the relationship between the Netflix Service variable to Subscription Interest did not have a significant influence.
PERILAKU KONSUMEN, KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE BRAND X Faye Maya Dewi
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.v3i2.637

Abstract

Smartphones circulate in marketing circles, making consumers more thorough in determining the smartphone they want to use. At present times, these means of communication are very important, especially in modern times. Over time progress has become rapid in the world of technology. The first purpose of this study is to optimize consumer behavior in the marketing world and product quality towards purchasing decisions in citra raya mobile stores. The survey sample contained 15 samples obtained from the questionnaire data. The study used quantitative methods and secondary data obtained directly from stores. Data tampering software analysis tool smartPLS version 3.0. The results of the assessment: (1) Consumer Behavior has no significant effect on purchasing decisions with a value of 0.754 < 1.96, (2) Product quality has no significant effect on purchasing decisions on the value of 1,348 < 1.96.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN ALTMAN Z-SCORE DAN DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN BENEISH M-SCORE PADA PERUSAHAAN ASURANSI Efendi Marbun
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.v3i2.640

Abstract

The potential for bankruptcy can be a starting point for companies to commit financial statement fraud due to financial pressure. Insurance companies are businesses that are vulnerable to bankruptcy because the nature of their business is influenced by public trust. This study aims to determine the relationship of potential bankruptcy with fraudulent financial statements as a result of financial pressure. This study uses secondary data in the form of financial statements of insurance companies listed on the Indonesia Stock Exchange for the period 2019-2021. This research method is descriptive research using a quantitative approach. The results of the study indicate that companies that are predicted to experience bankruptcy have an indication of the possibility of fraudulent Financial Statements as a result of financial pressure.
PERAMALAN PENJUALAN BATU GAMPING PADA UD EKO JAYA MENGGUNAKAN SINGLE EXPONENTIAL SMOOTHING DAN DOUBLE EXPONENTIAL SMOOTHING Achmad David Mico; Deni Arifianto; Amalina Maryam Zakiyyah
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.v3i2.651

Abstract

UD Eko Joyo is one of the limestone producers located in Grenden village. UD Eko Joyo does not yet have an application system to predict limestone sales where data collection is done manually by writing item data in the sales book. The purpose of this study is to facilitate the demand for limestone in order to reduce the difference in the average number of demand stocks. This study resulted in a Limestone Sales Forecasting System at UD Eko Joyo using Single Exponential Smoothing and Double Exponential Smoothing in the output of a website-based application with constants for single Single Exponential Smoothing testing 9 times with an alpha value of 0.1 1 to alpha 0.9. Testing for Double Exponential Smoothing is 81 times with alpha 0.1 to alpha 0.9 where at each alpha the second smoothing is also calculated with the sought beta value of beta 0.1 to beta 0.9.
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.

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