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.
Articles
286 Documents
<![CDATA[Percieved Quality Analysis Petani Terhadap Produk Herbisida Kontak Di Kabupaten Lampung Tengah ]]>
<![CDATA[Yunada Arpan]]>;
<![CDATA[M Rafiq]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The competition of Contact Herbicide has been sharper and sharper urging the companiesto give better quality to the farmer actualized by the product attribute. This has been taken to keepthe selling frequency and promote the product amid the consumer through an analysis of perceivedquality so that the product quality bears in mind of the consumers.The researcher suggested the Gramaxone company to redesign all attributes issued in theprevious product model because the PQ relative is only 0, 01 (1%) and is lower if it is compared withthat of all other attributes. At Noxone product, the company need to redesign all product attributescovering content quantity, content of poison, safety in use and cover design.]]>
<![CDATA[PENGUKURAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. KONVERTA MITRA ABADI ]]>
<![CDATA[Andri Irawan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[PT. Konverta Mitra Abadi Lampung which is one of Sinar Mas Group subsidiaries, isengaged in the production of paper with their product: carton wave packaging (cardboard box),playing a role in improving the economy of south lampung regency in particular and lampungprovince in general .The purpose of this study was to measure the magnitude of work discipline effect on theemployees’ performance of PT Mitra Abadi Konverta Lampung. This research used path methodanalysis. Types of research objectives used is causal research. The study population was allemployees of PT. Konverta Mitra Abadi Lampung as many as 178 people, a sample of 20% of thepopulation, or as many as 36 people. Based on calculations, the influence of labor discipline on theemployees’ performance is 66.0 %.]]>
<![CDATA[PENGARUH KONSERVATISMA LABA TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dwi Apri Midiyanto]]>;
<![CDATA[Yevi Dwitayanti]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Earnings response coefficient with conservatism financial statement appears due to thefinancial statement, particularly, a earning is a part that always is included in the financial statementcausing the market reaction.. This research is aimed at showing empirically the influence of earningconservatism toward the earning response coefficient of manufacture companies listed in IndonesiaStock Exchange (BEI).The method used in this research is quantitative analysis by an approach ofarithmetic calculation gained from secondary sources of an annual loss and earning statement whichis furthermore converted to SPSS version 16. The observation is done for 4 years long i.e. from2006 to 2009.The conclusion of the research shows that the earning conservatism affectssignificantly toward the earnings response coefficient. This means also that earning conservatismaffect the market about the earnings informed or published in the stock exchange.]]>
<![CDATA[ANALISIS PRODUKTIVITAS KERJA KARYAWAN PADA PTPN VII AFDILING KALIANDA LAMPUNG SELATAN ]]>
<![CDATA[Yohannes P Kumagaya]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[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 .]]>
<![CDATA[ANALISIS MOTIVASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. BANK CENTRAL ASIA,Tbk CABANG BANDAR LAMPUNG ]]>
<![CDATA[Ardansyah -]]>;
<![CDATA[Paulus Hasan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Job satisfaction and job motivation are directly related to staff performance. Job satisfactionand job motivation experienced by staff could reduce or increase staff performace. Staff who feelssatisfied with the job obtained will be motivated to increase his/her performace, consequently it willimpact on improving the company performance overall. This research was done at the Indonesiabased PT Bank BCA, Tbk . The aim of the research is to investigate the effect of staff performacerelation to the job satisfaction and job motivation. As independent variables are job satisfaction andjob motivation dependent variable is staff performance. The results of the analysis using moderatedregression are the job satisfaction variable and job motivation are positively influenced to jobsatisfaction]]>
<![CDATA[ANALISIS PRODUKTIVITAS KERJA PEGAWAI PADA KANTOR KECAMATAN TANJUNGKARANG PUSAT ]]>
<![CDATA[Andy Mulyadinata]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Performance appraisal (performance appraisal) is the process in which organizationsevaluating or assessing the performance of the employee. This activity can repair human resourcedecisions and provide feedback to employees about their work. Besides the factor of leadershipskills, motivational factor also affect employees work productivity.The results of the calculation of the correlation of each variable showed that leadership styleand motivation were positively correlated with Work Productivity For the calculation of the regressionequation derived an equation Y = 2.129 + 0.218 X1 + 0.683 X2. T test results showed that thecoefficient of X1 (Leadership Style has no effect on labor productivity, while X (Motivation)significantly affect work productivity. Results of F test showed that the Leadership Style andMotivation give significant effect on Work Productivity.]]>
<![CDATA[EVALUASI BUDGETING DIVISI SATUAN PENGAMANAN PT. GREAT GIANT PINEAPPLE LAMPUNG TENGAH ]]>
<![CDATA[Arief Pramono]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Although the implementation of the accounting records of the budget realization in the officeof Security guards at PT. Great Giant Pineapple (GGP) has been conducted in accordance withapplicable regulations, namely the financial accounting standards. There is a risk that theimplementation of the accounting records of the realization of the budget is not appropriate or followthe applicable regulations. The method used which is the method of variable costing in theimplementation of the accounting records of the budget realization is a method of determining thecost of production which only takes into account of only the variable production costs .Realization of expenditure in the year 2011 and 2012 was in accordance with the provisionsof the financial accounting standardsand have been effective since it was based on operational costin the office of security guards at PT. Great Giant Pineapple ( GGP ). Budget variance in 2011 and2012 has been in accordance with the provisions of financial accounting standards and have beeneffective since it was based on the budget amount substracted by the amount of budget realizationthat occurred in that year.]]>
<![CDATA[PENGARUH MOTIVASI TERHADAP PRESTASI BELAJAR MAHASISWA MANAJEMEN INFORMATICS & BUSINESS INSTITUTE DARMAJAYA LAMPUNG ]]>
<![CDATA[Anggalia Wibasuri]]>;
<![CDATA[Addriansyah -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Education isone of the requirement simproving the quality of human resources developmentgoals. Informatics & Business Institute Darmajaya Lampung is a vehicle for improving the quality ofhuman resources. Successin learning can be affected by many factors, one of which is motivation,motivationto foster the spirit of learning so that students are motivated and happy to do the act oflearning. Student learning motivation Informatics & Business Management Institute DarmajayaLampung not optimal inlectures, judging from the large number of students who have not reached2.75 at 51%. This study aimed tomeasure the influence of motivation on student achievementInformatics & Business Management Institute Darmajaya Lampung.The study population wasall the management students of class of 2009, 2010 and 2011during the year 2012 at the Institute of Informatics & Business Lampung Darmajaya of 588 studentswho subs equently obtained a sample of 85 respondents. Hypothesis testing results obtainedamounted to 3,741t value > table 1.664. Motivation means significantly influence studentachievement Informatics & Business Management Institute Darmajaya Lampung. The coefficient ofdetermination value generating the value of r Square of 0.144 indicates that student achievementInformatics & Business Management Institute Darmajaya Lampung influenced by the motivation of14.4%.]]>
<![CDATA[ANALISIS TINGKAT PENGUNGKAPAN LAPORAN TAHUNAN SETELAH PENERAPAN PSAK BERBASIS IFRS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[R u d y -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The purpose of this studyis to empirically examine the level of disclosure required(mandatory disclosure and voluntary disclosure) annualreport after the implementation of PSAKbased on IFRS.The sample in this study is 17 manufacturing sector companies in indonesia stockexchangefor 2009 and 2012 that has a complete annual report and the information can be accessedvia the internet, has a December 31 fiscal year and not delisting during the period of analysis. Theanalysis method in this study using statistical inferen parametric test with independent-sample t testand paired sample t test.The results with qualitative method, the independent sample t test, and with the pairedsample t test produces the same value of p valueis 0.000. Means the level of disclosure required(mandatory disclosure and voluntary disclosure) annual report are higherafter the implementation ofPSAK based on IFRS.]]>
<![CDATA[ANALISIS GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP DISIPLIN KERJA PADA PT. RIZKA TAMA LINE BANDAR LAMPUNG ]]>
<![CDATA[F a h r i z i -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[PT. Rizka Tama Line is a national shipping company which is engaged in ship agency.Problems encountered by the company is whether leadership style and compensation together givea positive and significant effect on the discipline of employees at PT. Rizka Tama Line BandarLampung.Based on the discussion, it can be concluded that the application of leadership styles atPT. Rizka Tama Line Bandar Lampung is good. It can be seen from the respondents answers whochose good as many as 21 people (91.30 %) and basic leadership styles applied is participation(91.30 %). The discipline of employees at PT. Rizka Tama Line Bandar Lampung is in the highcategory (good). It can be seen from 15 respondents answers (71 % ) of the 21 respondents.]]>
