Abstract:This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable,…
namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Abstract:Amidst the growing number of tourism villages and intensifying competition among destinations, tourism village managers face the challenge of devising digital marketing strategies that are not merely informative but also…
capable of sustainably building meaning, experiences, and destination competitiveness. This study aims to examine the social media-based digital marketing strategies implemented by a specific attraction within Pujon Kidul Tourism Village identifying supporting and inhibiting factors and to analyze the role of digital narratives in shaping the destination's image and competitiveness. A qualitative approach was employed, with data collected through in-depth interviews with tourism village managers (BUMDes), the Tourism Awareness Group (Pokdarwis), tourism-related MSMEs, village officials, and tourists. Data analysis was conducted thematically, utilizing source triangulation to ensure the validity of the findings. The study reveals that social media management remains reactive and unplanned, characterized by the absence of content calendars, creative direction, and performance evaluation mechanisms. Furthermore, there is a misalignment between the digital narratives used and the core identity of Cafe Sawah Pujon Kidul as a culinary destination rooted in the rural experience. Nevertheless, there are opportunities to be leveraged, such as hosting TikTok live streams which have proven effective for content collaboration with local SMEs and communities as well as the management's openness to learning and guidance.
Abstract:The rapid growth of local cafes in medium-sized cities has shifted competition from product-based offerings to experience-based value creation. This study examines how service quality and store atmosphere influence customer…
mer loyalty through customer satisfaction at See You Cafe in Pinrang City. The study employed a quantitative associative-causal design involving 160 customers selected through purposive sampling, with criteria including customers aged at least 17 years and having visited See You Cafe at least twice. Data were collected using a structured questionnaire measured on a four-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that service quality has a positive and significant effect on customer satisfaction and customer loyalty. Store atmosphere also has a positive and significant effect on customer satisfaction, indicating that physical and sensory elements of the cafe contribute to customers’ positive evaluations. However, store atmosphere does not significantly affect customer loyalty. Customer satisfaction also does not significantly affect loyalty and does not mediate the relationship between service quality and loyalty or between store atmosphere and loyalty. These findings suggest that customer loyalty at See You Cafe is shaped more directly by service quality than by satisfaction or store atmosphere. The study implies that cafe management should prioritize improving service reliability, particularly order-serving timeliness, while maintaining a comfortable atmosphere. In addition, loyalty-building strategies should go beyond customer satisfaction by strengthening service consistency, personalization, and long-term customer engagement
Abstract:This study examines service quality and social media marketing activities as determinants of revisit intention, with customer satisfaction as an intervening variable at Flui Restaurant & Cafe Bogor. The research was motivated…
vated by the decline in customer visits despite the restaurant’s strategic location, unique waterfall concept, and active social media promotion. A quantitative explanatory approach was applied using a cross-sectional survey of 400 customers who had visited Flui Restaurant & Cafe Bogor. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling with LISREL 8.80. The results show that service quality has a positive and significant effect on customer satisfaction and revisit intention. Social media marketing activities also have a positive and significant effect on customer satisfaction and revisit intention. Furthermore, customer satisfaction significantly influences revisit intention and partially mediates the relationship between service quality and revisit intention, as well as between social media marketing activities and revisit intention. These findings indicate that increasing revisit intention requires an integrated strategy involving consistent service quality, interactive social media marketing, and customer satisfaction improvement
Abstract:This research is motivated by the phenomenon of cafe business competition in Gunungsitoli City, which demands effective marketing strategies, particularly in the utilization of promotional mixes and business location selection.…
ection. The purpose of the study is to analyze how promotional mixes and location aspects play a role in increasing sales at Murai Coffee Gunungsitoli. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The research informants consisted of the owner, employees, and customers of Murai Coffee. Data were analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that Murai Coffee has implemented promotional strategies such as simple advertising, sales promotions, personal selling, public relations, and direct marketing that gradually increase customer interest. Meanwhile, the location factor, although not located in the city center, still provides sales opportunities through a comfortable atmosphere and quality service. However, challenges are still found in the comfort aspect, such as noise from outside and hot room temperatures, so that improvements to supporting facilities are needed. This research is useful for Murai Coffee in designing more optimal promotional strategies and location arrangements, for Nias University as a contribution to the development of marketing science, and as a reference for future researchers who want to study marketing strategies in the culinary sector.
Abstract:The goal of this study is to ascertain how the level of service at Cafe Banua Coffee in Makassar City affects customer satisfaction. The research method utilized in this file is a quantitative research approach with an associative…
ssociative research type. This study found that service quality has an impact on customer satisfaction at Café Banua Coffee in Makassar city. Quantitative research is a research method based on the positivist philosophy, used to examine specific populations or samples. Data collection uses research instruments, and data analysis is quantitative in nature with the aim of testing predetermined hypotheses. This suggests that the business might raise client happiness by enhancing the caliber of services offered.
Abstract:Through customer satisfaction at Marinar Café Makassar City, this study aims to analyze the effect of store atmosphere, service quality, and product variants on consumer loyalty. This study uses a quantitative approach to…
to collect data from 100 respondents who are customers of Marinor Café in Makassar City. Participants in this study were all visitors to the Marinor Cafe in Makassar City. Path analysis (Path analysis) is the data analysis method used. The findings show that customer satisfaction at Marinor Café Makassar City is positively and significantly influenced by store atmosphere, service quality, and product variants. Therefore, it can be said that customer satisfaction can mediate the effect of service quality and product variety on customer loyalty, but does not mediate the effect of store atmosphere on customer loyalty.
Abstract:Penelitian ini bertujuan untuk menelaah sejauh mana inovasi produk serta strategi penetapan harga berkontribusi terhadap tingkat kepuasan pelanggan di Kanawa Cafe. Persaingan dalam industri kuliner yang semakin meningkat…
menuntut para pelaku usaha untuk secara konsisten memberikan produk yang inovatif serta menentukan harga yang tepat agar mampu memenuhi ekspektasi konsumen dan menghasilkan kepuasan jangka panjang. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode penelitian asosiatif, melibatkan 97 responden yang pernah melakukan transaksi di Kanawa Cafe. Teknik sampling yang digunakan yaitu accidental sampling, sementara analisis data dilakukan melalui regresi linear berganda dengan memanfaatkan software SPSS versi 24.0. Temuan penelitian memperlihatkan bahwa inovasi produk memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan. Hal ini menunjukkan bahwa peningkatan kualitas produk serta keragaman inovasi yang ditawarkan dapat mendorong naiknya tingkat kepuasan pelanggan. Variabel harga juga terbukti berpengaruh positif dan signifikan, sehingga dapat disimpulkan bahwa harga yang wajar, sesuai dengan kualitas, dan sebanding dengan nilai manfaat yang diterima mampu meningkatkan kepuasan pelanggan. Selain itu, hasil uji F juga menegaskan bahwa inovasi produk dan harga secara simultan memberikan pengaruh yang signifikan terhadap kepuasan pelanggan. Secara keseluruhan, hasil penelitian mengindikasikan bahwa inovasi yang dilakukan secara berkelanjutan serta strategi harga yang kompetitif sangat penting dalam menciptakan pengalaman positif bagi pelanggan, meningkatkan rasa puas, dan menumbuhkan loyalitas. Dengan demikian, Kanawa Cafe direkomendasikan untuk terus mengembangkan produknya serta merumuskan strategi harga yang tepat guna mempertahankan pelanggan dan menarik konsumen baru.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh harga dan lokasi terhadap keputusan pembelian konsumen pada Demos Cafe Bandung, sebuah coffee shop yang menghadapi tantangan terkait persepsi harga dan aksesibilitas meskipun…
eskipun tingkat kepuasan konsumen relatif tinggi. Penelitian ini berfokus untuk mengetahui apakah harga dan lokasi berpengaruh signifikan terhadap keputusan pembelian, baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif, melibatkan 91 responden yang diperoleh melalui purposive sampling. Data dikumpulkan dengan kuesioner dan dianalisis menggunakan uji statistik melalui SPSS.
Hasil penelitian menunjukkan bahwa harga dinilai menarik dan cukup terjangkau oleh konsumen, sementara lokasi dipersepsikan baik meskipun visibilitas dari jalan utama perlu ditingkatkan. Uji statistik membuktikan bahwa harga berpengaruh positif dan signifikan terhadap keputusan pembelian, lokasi juga berpengaruh positif dan signifikan terhadap keputusan pembelian, serta kedua variabel tersebut secara simultan berkontribusi signifikan dalam memengaruhi keputusan konsumen. Temuan ini memperkuat penelitian sebelumnya sekaligus memberikan kontribusi kontekstual pada industri coffee shop di Bandung. Penelitian ini menyimpulkan bahwa peningkatan daya saing harga dan optimalisasi strategi lokasi menjadi faktor penting dalam meningkatkan keputusan pembelian konsumen pada Demos Cafe.
Abstract:Praktek Kerja Lapangan (PKL) adalah mata kuliah wajib yang harus diikuti oleh setiap mahasiwa Universitas Putra Indonesia (YPTK) Padang khususnya Fakultas Ekonomi Jurusan Akuntansi untuk memenuhi mata kuliah PKL yang ditempuh…
empuh padasemester 6 (enam) dan sebagai syarat lulus bagi setiap mahasiwa. Cafe merupakan salah satu usaha dibidang kuliner yang tidak pernah kehabisan peminat khususnya anak remaja. Hoka Hoka Bento didirikan pada tanggal 18 April 1985 di Kebon Kacang, Jakarta Pusat, di bawah naungan PT Eka Bogainti oleh Hendra Arifin. PT Eka Bogainti tertarik mengembangkan restoran cepat saji ala Jepang karena pada 1985 konsep itu belum ada di Indonesia.
Dalam pembukaan bisnis kafe ini terdapat beberapa pajak di dalamnya seperti pajak penghasilan, pajak pertambahan nilai, pajak reklame, dan lain-lain. Pajak penghasilan adalah jenis pajak yang dikenakan kepada Wajib Pajak Orang Pribadi (WP OP) atau WP Badan atau penghasilan diterima dalam suatu masa maupun tahun pajak. Pajak pertambahan nilai (PPN) ini sendiri merupakan pajak atas biaya konsumsi barang atau jasa yang akan dikenakan secara bertingkat dalur produksi dan distribusi.
Berdasarkan permasalahan mitra, tujuan dilakukan untuk mengetahui dan meningkatkan pemahaman dan pengetahuan pemilik dalam penyusunan harga pada sebuah makanan dan pajak tentang bisnis cafe tersebut.