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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Kumagaya, Yohannnes P
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISIS SISA HASIL USAHA DITINJAU DARI PERPUTARAN PIUTANG DAN KAS PADA PUSAT KOPERASI KREDIT CARAKA UTAMA BANDAR LAMPUNG Yohannnes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research uses classical assumption test tools such as normality test, multicolinearity,heteroskidasticity, and autocorrelation and hypothesis test that is t test to know about the effect ofreceivable turnover and cash turnover toward rest of Business Result (SHU), test of R2to know theeffect of receivable turnover And the most influential Cash Turnover dominant against the SHU, F test toknow the effect of Receivable Turnover and Cash Turnover toward rest of Business Result (SHU)simultaneously, and then multiple linear regression test.This study shows that the data to be researched is normal, no multicolinearity, noheteroscedasticity and no autocorrelation occurs. In this study also shows that in T test known thattcount<ttable, and Fcount<FtableThe results showed that (1) Receivable turnover did not affect toward SHU because the level ofsignificance above 0.05 is 0.645, (2) the Cash turnover has no effect toward SHU because the level ofsignificance above 0.05 is 0.399, (3) The most dominant effect Is cash turnover, 35.6%, (4) receivableturnover and cash turnover together do not affect the rest of business result because Fcount<Ftable(0.776 <3.89).
ANALISIS PENDAPATAN ASLI DAERAH KOTA BANDAR LAMPUNG TAHUN 2011-2015 Yohanes P Kumagaya; Yessikha Herminia Maysita
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Local original income is an income that has an important role for the stability of development ofa region starting from the economy, the infrastructure, the provision of services to the community andothers. In financing local household affairs, local governments should be able to maximize sources oflocal revenue, one of the most important is derived from local taxes. This research is a replication anddevelopment of research conducted by Isfatul Fauziah et al. In 2014 with the object of research in theOffice of Revenue Management of Finance and Assets District of Malang. The aim of this study is todetermine the level of effectiveness and the level of contribution of each type of local tax on localoriginal income in the city of Bandar Lampung.From the analysis, it is known that in the period of five years the type of tax which has highestincome effectiveness rate is derived from non-metal mineral and rock taxes of 124.17%. As for thelowest level of effectiveness of revenue comes from parking taxes with a percentage of 47.2%. Whilethe contribution of local tax to the highest revenue of the region is from street lighting tax withpercentage of 18.36% and the lowest contribution comes from non metallic mineral and rock taxes withpercentage of 0.24%.
PENERAPAN SISTEM INFORMASI CREDIT UNION INDONESIA (SICUNDO) PADA KOPERASI KREDIT SEHATI KARANGSARI LAMPUNG TENGAH Yohanes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of this study was to investigate the application of Information Systems CreditUnion Indonesia (SICUNDO) at the Credit Union Sehati. Kopdit Sehati need a better system to help theperformance of cooperatives in order to produce the financial statements are more efficient andaccurate. The above problems need to be dealt with using a better system in terms of technology,namely the credit union system information Indonesia (SICUNDO). The method used to determine theapplication Kopdit Sehati SICUNDO on the analysis of qualitative and quantitative analysis. Qualitativeanalysis comparing manual systems and information systems of the credit union Indonesia (SICUNDO)imposed by Kopdit Sehati. Quantitative analysis is comparing the lending and financial statementsbefore and after wearing SICUNDO.
ANALISIS KUALITAS AUDITOR INSPEKTORAT PROVINSI LAMPUNG Yohannes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of this study is to see the effect of the competence and independence of theauditors on the quality of the results of the examination of Lampung Province Inspectorateemployees.The analytical method used is to use the method of qualitative data analysis, as it providesinformation based on the translation of the data in the form of sentences. These results indicate thatthe qualitative analysis of the results obtained the following description: average values over thevariables Competence respondents with a score of 3.37 for 67.48% real (good), the average value ofvariable independence responder above by 3 , 39 with a score of 67.78% real (good), the averagevalue of the response variable quality test results for 3.37 with a score of 67.45% real (good).
ANALISIS PRODUKTIVITAS KERJA KARYAWAN PADA PTPN VII AFDILING KALIANDA LAMPUNG SELATAN Yohannes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

High work productivity of employees is needed in every organization in efforts to achieve thegoal. In other side, if employees’ work productivity is low, it will be difficult to achieve good results.Great attention to employees will encourage motivation and work attitude which embodies high andvery influential in the formation of employee work productivity.Wages mean everything received byemployees as remuneration for the work that has been done .Compensation received by an employee can be in natura ( cash money ) or innatura , suchas housing , meals, groceries , clothing , vehicles and other various facilities, as long as they are freein exchange for the work the employee has done .The result of the data analysis concluded that there is a significance influence of employees' wagestowards work productivity of AfdilingKalianda PTPN VII employees . The value of the coefficient ofmultiple determination is 0.565 , which means 56.5 % of work productivity of PTPN VIIAfdilingKalianda employees was influenced by wages variable .
PERANAN IKLAN DALAM MEMPENGARUHI MINAT ORANG TUA MEMILIH BIMBINGAN BELAJAR ANDRESSEMPOA DI BANDAR LAMPUNG Yohannes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 2 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Advertising is one of the instruments of modern marketing activities based on the concept ofcommunication, then the consumer will pay attention to, understand, interpret Andres pond to thoseads that generate interest to make a purchase.From the data analysis and testing hypotheses about the Role of Advertising to AffectParents interest Choosing Andre Sempoa Tutoring in Bandar Lampung: The amount of interest inrelation to the advertisement Parents Choosing Andre Sempoa Tutoring in Bandar Lampung is0,703. The magnitude of the effect can be seen from the magnitude of the coefficient ofdetermination(R2) of 0.494, which means 49.4% of the interest in the Parent Choosing AndreSempoa Tutoring can be Affected by variables ads.Statistical tests indicated by the value t count > t table value or t statistic 7.197 >tstatistictable1.68. Thus Ho: rejected and Haaccepted. It can be concluded that there is in deed asignificant difference between the interest ad Parents Choosing Andre Sempoa tutoring in BandarLampung.
UJI MODEL PENGEMBANGAN KARIER, LINGKUNGAN KERJA, PENGAWASAN TERHADAP MOTIVASI KERJA DAN IMPLIKASINYA PADA KINERJA KARYAWAN DUMA MOTOR WAY HALIM BANDAR LAMPUNG Yohanes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Existing human resources must be processed in order to become a central force that candrive the organization. Various cases of organizational failure if traced the cause is more oftencaused by human factors involved.Some conditions that can evoke the spirit of the work is in the form of career development,work environment and supervision that would have an impact on employee performance. High laborproductivity for employees is necessary in any organization in an effort to achieve the goal.Partial result of the discussion, it is known that there is a relationship between career development,work environment, motivation and performance, while the control has no effect on employeeperformance. However, all the independent variables simultaneously affect the dependent variable.
ANALISIS PENJUALAN CABLE SUPREME PADA PT. SUMBER MAKMUR ADIPRAYOGA Yohannes P Kumagaya; Veronika Debora
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 2 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i2.168

Abstract

This research aims to know the effect of price and product quality towards sales volume ofcable supreme in PT. Sumber Makmur Adiprayoga. The population that used in this study is 250customers of PT. Sumber Makmur Adiprayoga, and a sample is 100 respondents. Data collectiontechniques in this study was done by conducting interviews, observations, and distributingquestionnaires. Data analysis technique in this study used multiple linier regression, coefficients ofdetermination (R2), T-test, and F-test by using SPSS (Statistical Program and Service Solution) version20.0.Based on the results, the partial test (T-test) obtained t-count of price towards sales volume is6,334 greater than t-table of 1,984 and t-count of quality product towards sales volume is 8,907 greaterthan t-table of 1,984. Based on simultaneous testing (F-test) is f-count of 106,155 greater than f-table of3,09 then it can be concluded price and product quality has significant effect towards volume of cablesupreme in PT. Sumber Makmur Adiprayoga. Result of the coefficients determination (R2) is 0,686indicated that sales volume are influenced by the price and product quality of 68,6% , while the rest of31,4% are influenced by other factors.Based on the conclusions, the suggestion in this research is PT. Sumber Makmur Adiprayogamust provide discounts customers, examine the quality of Cable Supreme products, by improving theaesthetics and reliability of the product, and review the price and quality of products to achieve salesvolume target.
Pengaruh Promosi Terhadap Minat Pasien Rawat Inap di Rumah Sakit Ibu dan Anak Santa Anna Bandar Lampung Johanes P Kumagaya; Titus Tomi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 2 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14.n2.202205

Abstract

This research is conducted to find out the effect of promotion on the interests of inpatients at RSIA Santa Anna Hospital. This research uses a direct field research method with the object of research is RSIA Santa Anna Hospital Bandar Lampung for the interpretation of results using a percentage. The results of the research showthat the promotion carried out by RSIA Santa Anna Hospital Bandar Lampung has effects on the increasing of the interest of inpatients in the hospital. Some elements of activitiesreally need to get more attention in order to increase the interest of inpatients. From the results of a simple regression coefficient calculation, the promotion contribution is 0.368, and is significant so that it meets the criteria and can be used to predict the significance of the X variable (Promotion) to the Y variable (Interest). The results of the coefficient of determination (R2) that is, the effect of promotion on interest is 32.2% while the remaining 67.8% is influenced by other factors not examined by researchers From the simple regression coefficient test it can be concluded that Ha is accepted. Therefore, it means that there is a significant influence between promotion and interest of inpatients. Therefore, in this research, it can be concluded that promotion greatly influences the interest of inpatients at the Santa Anna Mother and Child Hospital.
Analisis Efektivitas Penggunaan Instrumen Derivatif Dalam Manajemen Risiko Keuangan Pujiharta; Rina Nurjanah; Hartono; Johanes P Kumagaya; Suprianus Pian T.A
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5126

Abstract

This study aims to analyze and determine the effectiveness of the use of derivative instruments in financial risk management. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that risk cannot be avoided but can be minimized, one thing that can minimize risk is derivative instruments. Derivative instruments are developed in order to manage financial risk. Therefore, there are four derivative instruments used as a company strategy in minimizing financial risk, namely options, forward contracts, future co ntracts, and swaps.
Co-Authors Hartono Hartono Pujiharta Rina Nurjanah Suprianus Pian T.A Titus Tomi Veronika Debora Yessikha Herminia Maysita