GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Jurnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. urnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. Jurnal GEMA mencakup berbagai pendekatan penelitian yaitu metode kuantitatif, kualitatif, dan campuran. Jurnal GEMA berfokus pada berbagai tema, topik dan aspek manajemen serta akuntansi termasuk pada topik berikut: Akuntansi Keuangan, Akuntansi Sektor Publik, Manajemen Akunting, Akuntansi Syariah, Audit Tata Kelola Perusahaan, Akuntansi Perilaku (termasuk Etika dan Profesionalisme), Pendidikan Akuntansi (Etika) Perpajakan, Pasar Modal dan Investasi, Akuntansi Perbankan dan Asuransi, Sistem Informasi Akuntansi Pelaporan Keberlanjutan, Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Manajemen Keuangan, Perilaku Keuangan.
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286 Documents
<![CDATA[PENGGUNAAN TEKNIK AUDIT BERBASIS KOMPUTER MELALUI TAHAPAN PROSEDUR AUDIT DAN DAMPAKNYA TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Amilin -]]>;
<![CDATA[Erawan Susanto]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The purpose of research is to investigate the influence of Computer Assisted AuditTechniques (CAATs) to auditor performance with audit procedure as intervening variable. There are60 respondents of independent auditors who working at CPA firm in Jakarta. The sampling methodto select research sample is convenience sampling method.Hyphotesis testing use a path analysis method. The result of this research shows thatCAATs can be direct influence to auditor performance and audit procedure not as interveningvariable.]]>
<![CDATA[THE IMPACT OF JAPAN TSUNAMI DISASTER ON INDONESIAN STOCK MARKET: AN EVENT STUDY ]]>
<![CDATA[Handy Nugroho]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Studi peristiwa adalah metode riset yang menguji bagaimana suatu peristiwa dapatmempengaruhi nilai suatu perusahaan. Tujuan dari Studi ini adalah untuk menganalisa reaksi pasarsaham di Indonesia akibat peristiwa tsunami di Jepang pada tanggal 11 Maret 2011. Sample dipenelitian ini adalah 30 perusahaan yang terdaftar di Indonesia stok market khususnya LQ45.Periode estimasi adalah 190 hari perdagangan, dengan periode peristiwa sebanyak 11 hariperdagangan.Hasil dari studi ini menemukan bahwa selama periode peristiwa tidak ditemukan abnormalreturn, begitu juga dengan rata-rata abnormal return sebelum dan sesudah peristiwa tidak ditemukanperbedaannya. Pada pengujian aktivitas volume perdagangan yang abnormal juga tidak ditemukanperbedaan sebelum dan sesudah peristiwa.]]>
<![CDATA[ANALISIS PERBANDINGAN PRESTASI BELAJAR MAHASISWA REGULER PAGI DAN REGULER SORE (Studi Kasus di Prodi Manajemen S1 FE Universitas Jenderal Achmad Yani) ]]>
<![CDATA[Andri Irawan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Research conducted by the authors aimed to determine the extent to which differences inoutcomes or achievement of learning from lectures that have been done by taking a sampleconsisting of 1 regular classes in the morning and 1 afternoon regular class with sample methodconsiderations . Type of statistics used are non- parametric statistics . The analytical tool used isTwo Independent Samples Test Analysis and Test Frequencies .Based on the results of data processing by using the Two Independent Samples showedthat Asymp . Sig ( 2 - tailed ) , the value 0.000 < 0.05 so stated Ha is accepted and it is concludedthat there are significant differences between the results of the final value obtained from the regularclassroom regular morning and afternoon . The test results of the analysis carried out frequenciescan be seen from the curve shows the average final grade regular classes are smaller than regularmorning afternoon ie 72.01 < 78.86 . Based on the discussion, it can be concluded that thedifference in the value of the end result of this could be due to the differences in character betweenstudents regular classroom regular morning and afternoon are different .]]>
<![CDATA[ANALISIS PERSEPSI KEPUASAN DALAM MENINGKATKAN LOYALITAS MAHASISWA DENGAN MENGGUNAKAN RELATIONSHIP MARKETING DAN SERVQUAL ]]>
<![CDATA[Aswin -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The research is done in Informatics & Business Institute Darmajaya, the reason why ischosen IBI Darmajaya as research object because in 2010 it was chosen in 56 the best universityquality guaranty version dikti and in 2008 got ISO 9001 certificate. However, the condition has notgot the students yet, it is shown by lees of the number of students at learning finishing process andaverage score of service given by students was in still low score. The purpose of this research is toanalyze relationship marketing effects, service quality toward satisfactory in increasing students’loyalty.The result of this research shows that Relationship Marketing influences significantly andpositively toward students’ satisfactory. Service quality influences significantly and positively towardstudents’ satisfactory. Relationship marketing influences significantly and positively toward students’loyalty. Service quality influences significantly and positively toward students’ loyalty. Students’satisfactory influences significantly and positively toward students’ loyalty. Relationship marketinginfluences significantly and positively toward service quality. The result of this research indicates thatto increase IBI Darmajaya students’ loyalty must pay attention some factors such as relationshipmarketing, service quality and students’ satisfactory because those factors are proven influencingthe high low of students’ loyalty.]]>
<![CDATA[ANALISIS BRAND ASSOCIATION BUS RAPID TRANSIT (BRT) DI KOTA BANDAR LAMPUNG ]]>
<![CDATA[Yunada Arpan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[To cope with traffic jam in Bandar Lampung, the government try to develop its transportationsector by building and operating mass transportations such as Bus Rapid Transit (BRT) or was alsoknown as Trans Bandar Lampung.However, after two years of operation Trans Bandar Lampung has not been able to providemaximum services yet. The bad aspect of services is closely related to weak planning. Headwayproblem, travel time, the getting on and off of the passengers, and access to / from the bus stopdoes not even support the existence of a BRT system that has not been strictly controlled yet.Based on examination of 10 BRT Bandar Lampung associations, there are 3 associationsthat make up a very strong brand image, namely Vehicle Quality, Timeliness and Services]]>
<![CDATA[DAMPAK KOMPENSASI TERHADAP KINERJA PEGAWAI KANTOR PENGADILAN AGAMA TANGGAMUS ]]>
<![CDATA[Betty Magdalena]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Forming of working motivation is formed by conducive working environment developmentsan entry point in development and management. Then, compensation given well and straight to thepoint is one thing which is not able to be separated from the effort of building the employeemotivation to support the institution performance in order to be able to do the duty and the functionwell.Compensation becomes important to be used by employees in full fill the needs as one ofthe effort for increasing the prosperous of employee itself. The increasing of Tanggamus ReligionCourt performance as one of instrument of Tanggamus Religion Court Government in full filldevelopment financial aspects that is an injury need to full fill development management targetsbased on District Autonomy Management. It will be a problem which comes from inside or outside ofReligion Court Institution. The purpose of this research is to know how big the influence ofcompensation toward employee performance increasing in Tanggamus Religion Court surrounding.The result of this research that there is a correlation between Compensation variable toPerformance of Tanggamus Religion Court Employees calculated by coefficient correlation is 0,643.It shows that good enough correlation (above 0,5) between compensation is received by employeeswith Performance of Tanggamus Religion Court Employees.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PT. TELEKOMUNIKASI INDONESIA, Tbk & PT. XL AXIATA, Tbk ]]>
<![CDATA[Yohanes Suharsana]]>;
<![CDATA[Ag Dwi Winarno]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Financial performance is a management level gauges success in managing the financialresources of the company. Approaches using Economic Value Added (EVA) in this study werebased that this approach is very good for measuring performance (management) company becausethe company is able to describe the efficiency of a given period. While the approach using MarketValue Added (MVA) based on, that MVA was able to describe how much wealth can be created bythe company management to investors and companies.This study aimed to measure the financial performance. PT. Telkom and PT. XL in period2009 until 2011 using the approach of Economic Value Added (EVA) and Market Value Added(MVA). From the results obtained that EVA and MVA PT. Telkom is positive.In 2009 & 2011 PT. XL has a negative EVA, this means that the company management isnot successful to raise the economic value on the company over its operations. In 2010 PT. XL has apositive EVA, this means that the management company has succeeded in giving economic value tothe company over its operations. PT. XL has a positive value of MVA, MVA value in 2009. Thepositive MVA value means that the management has been able to increase shareholder wealth.]]>
<![CDATA[ANALISIS BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PADA CV BUDI LUXINDO LAMPUNG ]]>
<![CDATA[R u d y -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Standard cost system acts as a controlling production costs. Standard cost system is a costaccounting system that processes information so that management costs can detect the activities ofthe company which costs deviate from the prescribed standard costs.This research uses descriptive evaluative approach to technique documentation. Theanalysis technique used is the qualitative and quantitative analysis. Descriptive evaluative method,which analyzes the data in a way to describe or depict the data collected as it is without intending tomake general conclusions apply (generalization). This quantitative analysis using analytical variance,which analyzes the actual costs to the cost deviation standard.The results of analysis of variance calculation using full costing approach, has acquired thetotal deviation / difference that occurs in the production costs of processing the Palm Acid Oil (PAO)of Rp 177,050,000.00. This is a difference of adverse happens to the cost of production Budi LuxindoCV. This is evidenced in the results of calculations in which the actual production cost incurred isgreater than the cost of production in standardize. And raw material costs are costs that have adominant influence on the occurrence of such difference.]]>
<![CDATA[ANALISIS KEPUASAN NASABAH PADA PT. BANK PERKREDITAN RAKYAT EKA BUMI ARTHA CABANG KALIANDA LAMPUNG SELATAN ]]>
<![CDATA[Herwanto -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[PT. Bank Perkreditan Rakyat Eka Bumi Artha of Kalinda South Lampung is a company(Bank) which established in service field to the society, As a bank which tries to give the bestservices with the expectation that be able to give the satisfactory and contribution to customers’prosperous. It is related to the slogan “Giving the best service”. From analysis result and discussingcan be concluded that service quality which consists of shape, attention, quick respond, master andcertainty simultaneously and partially influences positively and significantly toward customers’satisfactory. In simultaneously, it can be proven by the accumulation result that F count is 17,6553 isbigger than F table score with dk numerator = 5 and dk denominator = 94 at trust level 95% = 2,311.Inpartially all t count score which consists of bigger than t table score. It is proven that service qualitywhich consists of shape, attention, quick respond, master and certainty influence positively andsignificantly toward customers’ satisfactory.]]>
<![CDATA[ANALISIS PEMBERIAN PINJAMAN KREDIT PADA KOPERASI WAHANA ARTHA SELARAS BANDAR LAMPUNG ]]>
<![CDATA[Asyari Ilyas]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The problems studied in this research is: How does the lending process in Credit UnionsWARAS Sukarame, Bandar Lampung? And how do these compare in Kopdit WARAS lendingSukarame, Bandar Lampung with Credit Unions Act standards in Indonesia? The objective of thisstudy was to analyze the lending process conducted by the Cooperative Credit rides conformableSukarame Artha, Bandar Lampung and analyze comparisons between the lending Credit UnionsArtha conformable Sukarame rides, Bandar Lampung to the standard Law Credit Unions inIndonesia.From the analysis, the analysis process of granting loans to members who apply CreditUnions Sukarame WARAS, Bandar Lampung preparation of terms of credit that is already wellunderway with obtaining needed information Credit Unions of members who would apply for loansand credit decisions are decided by the credit committee, through direct mail and delivered bymembers who will apply for a loan. Function analysis of the feasibility of using the principle ofborrowing already 5C and TUKKEPAR.]]>
