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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Ilmiah Ecobuss Jurnal Aplikasi Akuntansi Journal Of Management Science (JMAS) Value: Jurnal Manajemen dan Akuntansi Syntax Idea Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kewarganegaraan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Al-Buhuts (e-journal) Jurnal Suara Pengabdian 45 Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Pengabdian Masyarakat Waradin Jurnal Visi Manajemen (JVM) Gemilang: Jurnal Manajemen dan Akuntansi Journal of Economic and Management (JECMA) Journal of Accounting and Finance (JACFIN) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Accounting Management Business and International Research Journal of Management and Social Sciences JAMU : Jurnal Abdi Masyarakat UMUS Jurnal Ekonomi Manajemen Akuntansi Journal of Law, Education and Business Jurnal Pengabdian Kepada Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Journal of Management Accounting, Tax and Production Jurnal Ilmiah Ekonomi dan Manajemen International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Journal of Management Education Social Sciences Information and Religion Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Harmony Management: International Journal of Management Science and Business JIMEK Jurnal Ilmiah Manajemen Dan Kewirausahaan
Dumadi, Dumadi
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Pengaruh Literasi Keuangan dan Literasi Pajak terhadap Pengelolaan Keuangan UMKM : (Studi Kasus di UMKM Mitra Mandiri Kabupaten Brebes) Rena Widayanti; Dumadi Dumadi; Mohamad Badrun Zaman; Roni Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2335

Abstract

This study aims to identify and analyze the influence of financial literacy on financial management, tax literacy on financial management, as well as the simultaneous influence of financial literacy and tax literacy on financial management in UMKM Mitra Mandiri, Brebes Regency. The study population consisted of 120 individuals, and the sample was determined using the Slovin formula with an incidental sampling technique, resulting in 92 respondents. Primary data were obtained from respondents’ questionnaire answers. Hypothesis testing was conducted using SPSS 25. The theoretical foundation employed includes the Theory of Planned Behavior (TPB), financial management in MSMEs, financial literacy, and tax literacy. The results indicate that both financial literacy and tax literacy have a positive and significant influence on the dependent variable, financial management, whether partially or simultaneously, in UMKM Mitra Mandiri, Brebes Regency.
Pengaruh Kebijakan Kepala Daerah, dan Pembangunan Ekonomi Pedesaan terhadap Kesejahteraan Masyarakat : (Studi Kasus Kecamatan Pabedilan Kabupaten Cirebon) Risma Amelia; Roni Roni; Mohamad Badrun Zaman; Dumadi Dumadi; Anisa Sains Kharisma
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2338

Abstract

This study was conducted to examine the influence of Regional Head Policies and Rural Economic Development on Community Welfare in Pabedilan Subdistrict, Cirebon Regency. The purpose of this research was to determine the partial and simultaneous effects of these two independent variables on community welfare. The analysis was carried out using the SPSS program. The results of the partial correlation analysis revealed a positive and strong influence between regional head policies and community welfare (r = 0.746), as well as a positive and very strong influence between rural economic development and community welfare (r = 0.831). Simultaneously, an R value of 0.859 was obtained, indicating a strong relationship, with a coefficient of determination (R²) of 0.738. This indicates that 73.8% of the variation in community welfare can be explained jointly by regional head policies and rural economic development, with a significant and strong effect.
Pengaruh Kompetensi Individu, Sikap Kerja dan Komunikasi Internal terhadap Kinerja Karyawan (Studi Kasus di PT Kido Mulia Indonesia) Wihartiani Wihartiani; Slamet Bambang Riono; Indah Dewi Mulyani; Dumadi Dumadi; Akbar NP Darma Wahana
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6556

Abstract

This study aims to analyze the influence of individual competence, work attitude, and internal communication on employee performance at PT Kido Mulia Indonesia. The background of this research is based on the importance of competent human resources, a positive work attitude, and effective internal communication in improving employee productivity. The research method used is quantitative with an associative approach. The sample consisted of 99 respondents who are employees of PT KMI, selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS. The results show that, partially, the variable of individual competence has a positive and significant effect on employee performance, with a t-value greater than the t-table value and a significance level below 0.05. Similarly, work attitude and internal communication variables also have a positive and significant influence on employee performance. Simultaneously, the three independent variables significantly influence employee performance. The Adjusted R Square value of 0.736 indicates that 73.6% of the variation in employee performance can be explained by the three independent variables, while the remaining 26.4% is explained by other variables outside the model. The managerial implication of this research emphasizes the importance for company management to enhance employee competence through training programs, foster a positive work culture, and strengthen effective internal communication systems. These actions are expected to support the sustainable improvement of employee performance.
Pengaruh Kenaikan Tarif PPN dan Sosualisasi Tarif PPN terhadap Daya Beli Masyarakat : (Studi Empiris Mayarakat Kecamatan Larangan Kabupaten Brebes) Bela Dwi Defira; Dumadi, Dumadi; Nasiruddin, Nasiruddin; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2748

Abstract

Purchasing power is the ability of people to buy goods and services to meet their needs. This study aims to analyze the effect of increasing VAT rates and socialization of VAT rates on people's purchasing power. Sampling was obtained using purposive sampling technique, with a sample size of 400 respondents aged 20 years and over and already having jobs. The data analysis method used is data quality test (validity and reliability), classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation) for hypothesis testing using multiple linear regression, partial significance test (t test), simultaneous test (F test) and cqoefficient of determination (R2). The results of the study indicate that there is an effect of increasing VAT rates and socialization of VAT rates partially and simultaneously on people's purchasing power.
Pengaruh Good Governance, Kompetensi Aparat Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Dana Desa : (Studi Empiris Desa se Kecamatan Wanasari Kabupaten Brebes) Riri Rengganih; Anisa Sains Kharisma; Hilda Kumala Wulandari; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2749

Abstract

This study aims to examine the influence of good governance, village official competence, and oversight mechanisms on the effectiveness of Village Fund management in Wanasari District, Brebes Regency. A quantitative approach was used, involving a questionnaire survey of 90 respondents from 20 villages. Data were analyzed using multiple linear regression. The results show that all three independent variables have both partial and simultaneous positive and significant effects on Village Fund management effectiveness. These findings suggest that improving governance practices, enhancing human resource capacity, and strengthening transparent and accountable oversight systems are crucial to optimizing the management and impact of Village Funds in rural development.
Pengaruh Literasi Keuangan dan Kemampuan Manajerial terhadap Kinerja Keuangan Toko Bangunan Wanasari Kabupaten Brebes Wahyu Firmansyah; Nasiruddin, Nasiruddin; Mohamad Badrun Zaman; Dumadi, Dumadi; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2750

Abstract

This research aims to analyze the influence of financial literacy and managerial ability on the financial performance of building material stores in Wanasari District, Brebes Regency. The background of this study is based on the importance of effective financial management and good managerial skills in supporting business success, especially in the building material store sector. The research method used is a quantitative method with a survey approach. Data was collected through questionnaires distributed to owners or managers of building material stores in Wanasari District, Brebes Regency. Data analysis was carried out using multiple regression analysis to test the proposed hypotheses. The results show that financial literacy has a positive and significant influence on financial performance. Similarly, managerial ability also proved to have a positive and significant influence on financial performance. Simultaneously, financial literacy and managerial ability together significantly affect the financial performance of building material stores. These findings indicate that improving financial literacy and managerial ability among building material store owners or managers can contribute to enhancing their business's financial performance.
Pengaruh Kesadaran Wajib Pajak dan Kepercayaan Wajib Pajak pada Pemerintah terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Bulakamba Rizqi Amellia; Roni, Roni; Nasiruddin, Nasiruddin; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2752

Abstract

This study aims to analyze taxpayer awareness and trust in the government in encouraging compliance with the payment of Land and Building Tax (PBB) in the Bulakamba District. A quantitative method was used in this research, with data collection carried out through the distribution of questionnaires to 100 respondents who are PBB taxpayers in the area. The data analysis technique used is multiple linear regression with the help of SPSS software. The results of the study indicate that both taxpayer awareness and trust in the government have a positive and significant impact on taxpayer compliance in fulfilling their obligations to pay PBB. The conclusion of this study is that increasing public understanding and trust in the government can be an important factor in supporting improved tax compliance in the area.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada Usaha Telangtea Rossa Amelia Imelda; Anisa Sains Kharisma; Dumadi , Dumadi; Hilda Kumala Wulandari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2753

Abstract

This study aims to analyze the calculation of production costs using the full costing method as the basis for determining the cost of goods manufactured in the TelangTea business. The full costing method calculates all costs associated with the production process, both fixed and variable costs. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the application of the full costing method produces a higher HPP value than the previous calculation, with a difference of Rp1,725 ​​per cup. Therefore, this method can be a reference for MSMEs such as TelangTea in determining a more appropriate selling price strategy in order to maintain the sustainability and competitiveness of the business.
Pengaruh Distribusi, Kelangkaan, dan Aplikasi Pangkalan terhadap Keputusan Pembelian LPG 3Kg di PT Agung Cipta Sentosa Berdikari Tri Octaviani; Hendri Sucipto; Nur Aisyah; Dumadi Dumadi; Nurkojin Nurkojin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2952

Abstract

This study aims to analyze the influence of distribution, scarcity, and the use of merchant base applications on the purchasing decisions of 3kg LPG gas customers at PT Agung Cipta Sentosa Berdikari. The background of this study is based on the importance of sustainable household energy supplies, especially 3kg LPG, which is a basic need for the community. Uneven distribution, the issue of scarcity, and the less than optimal use of digital technology by bases are challenges that need to be reviewed from a consumer behavior perspective. The research subjects were active customers who purchased 3kg LPG at the company. Sampling was determined using the Slovin formula with a margin of error of 10% from a population of 359 customers, resulting in 78 respondents. Data collection techniques were carried out through observation, interviews, documentation, and the distribution of structured questionnaires. The research instrument was tested through validity and reliability tests which showed that all questionnaire items met the requirements for reliability and validity. Classical assumption tests such as normality, linearity, and multicollinearity were also conducted and showed that the data were suitable for analysis using multiple linear regression. The results of the study indicate that distribution, scarcity, and the use of merchant base applications simultaneously and partially have a positive and significant effect on the purchase decision of 3kg LPG. Timely and equitable distribution increases customer trust. Scarcity creates a perception of urgent need that encourages purchases. Meanwhile, the use of merchant base applications provides easy access to information and price transparency, thereby increasing customer convenience in transactions. The implications of this study's results demonstrate the importance of an efficient distribution strategy, good stock management to avoid shortages, and digitalization of services through merchant base applications to support consumer decisions.
Strategi Pemasaran terhadap Pencapaian Target Kredit Usaha Rakyat di Bank Jawa Tengah Cabang Brebes Hesti Karuniati Rizkiana; Dumadi Dumadi; Hendri Sucipto; Slamet Bambang Riono
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2955

Abstract

This study aims to evaluate the marketing strategies implemented by Bank Jateng, Brebes Branch, in achieving the 2024 target for the distribution of People’s Business Credit (KUR). KUR is a crucial financial program designed to stimulate the growth of Micro, Small, and Medium Enterprises (MSMEs), making effective marketing strategies essential for its success. This research adopts a descriptive approach, utilizing data collection techniques such as interviews, observations, and documentation from bank officials and KUR-receiving MSMEs. The marketing strategies analyzed include digital marketing, product adjustments to suit local needs, effective communication with prospective customers, and improvements in customer service. The findings reveal that internal factors contributing to the success of marketing strategies include disciplined promotional implementation, competitive low-interest rate offerings, and fast, responsive service. External factors supporting success include direct promotions in public areas such as traditional markets, support from local governments, and stable economic conditions. Direct marketing strategies, such as canvassing and leveraging referrals from existing customers, effectively enhanced customer loyalty and expanded the reach to potential KUR recipients. Furthermore, the use of digital media—such as social media platforms, chatbots, and geotargeted advertising—significantly accelerated communication, increased product visibility, and raised public awareness of the benefits of KUR. The combination of digital and personal approaches proved to be an efficient and effective strategy in reaching broader market segments. Overall, the integration of adaptive and comprehensive marketing strategies has made a significant contribution to increasing the volume of KUR distribution at Bank Jateng, Brebes Branch. This supports the strengthening of the local economy, expands access to inclusive financial services, and reinforces the role of MSMEs as the backbone of regional economic development.
Co-Authors Abdul Mutholib Adi Saputra Aenul Ma’rifah Afridah, Nur Afti Sulastri Ageng Widodo Akbar NP Darma Wahana Aldi Prayoga Amelia Sholeha Andi Yulianto Andi Yulianto Anisa Sains Kharisma Anisa Sains Kharisma Anisa Sains Kharisma Ari Kristiana Aula, Anisa Darojatu Ayip Febriansyah Ayu Ainunnisa Ayundah, Yuyun Azis Tri Budianto Azizah, Eva Azizah, Silvia Syarifatul Bambang Kuryanto Bela Dwi Defira Casroni Casroni Casroni, Casroni Catur Raharjo Febrayanto Citra Mega Suara Dewi Mulyani, Indah Dewi Safitri Didi Pangestu Dwi Ariyanti Barkah Dwi Harini Dwi Harini Ely Supratin Eva Lutfiyatul Latipah Fanni, Maghfira Nur Tri Farhan Saefudin Wahid Findhy Dwita Kumala Firda Fiah Zaini Firdausa Nuzula Fitri Susiyanti Gian Fitrialisma Hendri Sucipto Hendri Sucipto Hendri Sucipto Hesti Karuniati Rizkiana Hidayatai Cahyani Eka Putri Hilda Kumala Wauandari Hilda Kumala wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda KumalaWulandari Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Indah Indah Lestari Indriyani, Azizah Intana, Dewi Ira Amanda Hirbasari Irna Roseniati Roseniati Ismi Nur Kholifah Iza Azkiah Jalaliah Jalaliah Khalid Iskandar Khojin, Nur Kholifah, Ismi Nur Laela, Ana Zulfa Laila Putri Setia Arti Lili Nur Intan M Badrun Zaman M. Badrun Zaman M. Badrun Zaman M. Ibnu Nasirin Maftukhin Maftukhin Maftukhin Maftukhin Masrini Dian Utami Ma’rifatul Indra Oktaviani Mega, Solusi Melania Noeri Alifiyah* Melly Pitria Indriani Melly Pitria Indriani Mey Nur Aisyah Moh. Nurizki Mohamad Badrun Zaman Mohammad Agus Yulianto Muhammad Fahmi Hidayat Muhammad Siwi Nugraha Muhammad Syaifulloh Muhammad Syaifulloh MUHAMMAD SYAIFULLOH Mulyamin Mulyamin Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Noeri Alifiyah*, Melania Noviana Dewi Nur Afrida Nur Afridah Nur Afridah Nur Aisyah Nur Khojin Nurkojin Nurkojin Nuroksi Apipah Nurul Imanul Qur’an Otong Saeful Bachri Pangestu, Didi Prayoga, Aldi Priska Amelia Putri Novia Sari R.M.Herdian Bhakti Rena Widayanti Riki Yogi Yusnanto Riono, Slamet Bambang Riri Rengganih Ririn Widia Astuti Risma Amelia Rizqi Amellia Roby Setiadi Roikhatun Mawah Roni Roni Roni Roni Roni, Roni Rossa Amelia Imelda Safira Utami Sari, Putri Novia Sholeha, Amelia Sholikha Puji Astuti Siti Adelah Sofiyati Siti Rofiqoh Solikhin Sri Tahany* Sucipto, Hendri Sugiani Sugiani Susi Apriyani Khumaeroh Syarieful Ikhwan Tahany*, Sri Teguh Arifianto Titi Rahmawati TITI RAHMAWATI Tiya Aryana Tri Octaviani Ubaedillah Ubaedillah, Ubaedillah Umi Mutmainah, Umi Mutmainah Umisara, Elinda Uswatun Hasanah Uswatun Hasanah Veronika Hutapea WAHYU FIRMANSYAH Wihartiani Wihartiani Windy Girmaliya Wiwi Nur Aisyah Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yenny Ernitawati Zaman, M Badrun Zaman, M. Badrun