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GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
ISSN : 20869592     EISSN : 27215490     DOI : -
Core Subject :
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.
Arjuna Subject : -
Articles 286 Documents
ANALISIS LOYALITAS PELANGGAN SMARTPHONE MEREK SAMSUNG GALAXY J5 PRO DI KABUPATEN PRINGSEWU Desi Derina Yusda
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.v11i2.159

Abstract

Advertising and brand image are important factors in creating positive and good CustomerLoyalty for a product. Advertising and brand image become a banchmark of the success of a companywhere as successfully applying the four things will affect customer loyalty and can increase sales sothat the achievement of a company's goal is profit and not forget to pay attention to the interests ofconsumers loyal to the product offered by the company. The purpose of this study is to describe theinfluence of advertising and brand image of customer loyalty. This study uses a sample of SamsungGalaxy J5 Pro smartphone users in Pringsewu, Lampung with as many as 60 respondents. Samplingtechnique using Snowball Sampling method. The data analysis method used is multiple linearregression. The results of this study indicate that advertising have a significant effect on customerloyalty, while brand image has no significant effect on customer loyalty
ANALISIS KEPUASAN NASABAH ATAS PEMBIAYAAN BNI FLEKSI SYARIAH PADA PT. BANK BNI SYARIAH TANJUNGKARANG Suwandi -; Soewito -
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.v11i2.160

Abstract

PT. BNI of Fleksi Syariah Tanjungkarang represent financial institution with Moslem lawprinciple which born as one of the alternative financial institution form to fulfill certain societysegmentation which is viewer that bank flower represent collision to syariat Islam. The main objective ofthis research to know level satisfaction of client defrayal BNI Fleksi Syariah at PT. BNI of Fleksi SyariahTanjungkarang.Factors which influencing satisfaction of client PT. BNI of Fleksi Syariah which its handlingrequire to be given high priority by company because existence of assessed this factor of vitalimportance by client, but management not yet executed him according to desire of customerFactors or variable influencing satisfaction of client of PT. BNI Fleksi Syariah which need to bedefended, because in general mount its execution have as according to client expectation andimportance, so that can gratify client. Factors or variable influencing satisfaction of client of PT. BNI ofFleksi Syariah still assumed by less important its influence to customer, its executor by run of the millcompany. Implication in improving service system at PT. Bank of BNI Fleksi Syariah Tanjungkarangshall perform a training and education to entire/all its employees especially to increase ability ofemployees in the case of: Comments handle sigh of customer and ability comprehend desire ofcustomer.
ANALISIS KINERJA KARYAWAN PT. PUTRA KEDIANGAN PROPERTINDO Irianto Loka; Mahalayati -
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.v11i2.162

Abstract

This study is categorized as a census study. The type of data in this study is quantitative ornumerical data. The instrument of this study using questionnaire. Population and sample in thisresearch is all employees of PT. Putra Kediangan Propertindo of 32 employees. Sampling technique inthis study using simple random sampling. Test the validity of the instrument using Confirmatory FactorAnalysis while the reliability test using Alpha Cronbach. Measurers proved to be valid and reliable forresearch instruments. Multiple regression analysis was used to test the hypothesis of this study.The results of research at the level of significance of 5% found that: (1) Job satisfaction has apositive and significant impact on employee performance PT. Putra Kediangan Propertindo, it is shownby the acquisition of t test 2.070 with significance of 0.47. (2) Load work does not significantly affect theperformance of employees of PT. Putra Kediangan Propertindo. This is shown by the acquisition of ttest 0.421 with significance of 0.677. (3) Job satisfaction and workload simultaneously have nosignificant effect on employee performance of Putra Kediangan Propertindo, it is marked from theacquisition of F test obtained F arithmetic 2,152 with significant level (p) 0,134a. The equation ofemployee performance variation determined by job satisfaction and workload is 12,9 percent (R sequare= 0,129). R square number is 0,129 this means equal to 12,9% employee performance influenced byjob satisfaction variable and work load. While the remaining 87.1% influenced by other factors outsidethis research variable.
ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN RASIO (Studi Pada PT. Bank Rakyat Indonesia (PERSERO)Tbk.) Eka Bekti Oktaviani; Febriyanto -
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.v11i2.163

Abstract

Banks are a very important role for the Indonesian economy. The bank also runs because of thetrust of the community, if there is no trust from the community the bank may not run smoothly. This trustis channeled to the community in the form of credit to improve people's lives. Of the many banks thathave developed in Indonesia, customers must first evaluate the bank's performance to find out whetherthe bank is already good or not to be used as a storage place.The data used is quantitative data. The research method used is quantitative methods, namelyresearch methods that are based on the positivity philosophy used to examine the population or certainsample, this research focuses on aspects of the data originating from internal and external companies inthe process of collection and analysisBank management is advised to maintain and improve its performance so that it gets a verygood predicate. That way it will always be the choice of investors and customers in investing their funds.Banks must be careful in distributing loans that will allow risks for bad credit, which will cause adisruption to the liquidity ratio which will affect the customer's trust in the bank.
ANALISIS KINERJA PEGAWAI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN LAMPUNG UTARA Andy Fitriyadi Dharmat Tilaar
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.v11i2.164

Abstract

uncover performance issues. It is attracting writers to research and study further by testing andanalyzing the extent to which "The Influence of Leadership Styles and Motivation Work To PerformanceEmployees Dinas Sosial, Tenaga Kerja dan Transmigrasi Kabupaten Lampung Tengah ". Thehypothesis is: Suspected leadership style and work motivation affect the performance of Social ServiceEmployees Manpower and Dinas Sosial, Tenaga Kerja dan Transmigrasi Kabupaten LampungTengah.This research was conducted using survey method. The entire population is in the EmployeeDinas Sosial, Tenaga Kerja dan Transmigrasi Kabupaten Lampung Tengah regency as many as 55people, in which samples were taken using saturated sample. The reliability of the instrument iscalculated by the formula product moment correlation, while the reliability of the instrument is calculatedby the formula Alpha crobach.Results of research leadership style and work motivation affect the performance of Dinas Sosial,Tenaga Kerja dan Transmigrasi Kabupaten Lampung Tengah with a coefficient of determination of43.3% (percent) of the variation of the effect of changes in leadership style and work motivation mayexplain Employee Performance and Dinas Sosial, Tenaga Kerja dan Transmigrasi Kabupaten LampungTengah. Whereas 56.7% (percent) the rest is the influence of variables or other factors outside themodel.
FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction) Yohannes Suharsana; Chatarina Prisiena
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.v11i2.165

Abstract

This research is to analyzed influence of variable pressure which proxied by financial stability,external pressure, and financial target, and then variable opportunity which proxied by nature ofindustry, ineffective monitoring, and variable razionalization which proxied by auditor change withfraudulent financial statement which measured with fraud score model (F-Score).The sample used in this research are 26 companies of property, real estate, and buildingconstruction sector that listed in Indonesian Stock Exchange on the period 2011 to 2015. The type datathat used are secondary data, from the annual reports of companies sample.The result of this statistical research showed that the variables of financial stability thatmeasured with change in total asset ratio, financial target variable that measured with ROA (return onassets), and nature of industry variable that measured with the change in receivables ratio has positiveinfluence on the fraudulent financial statement. The research does not prove that external pressurevariable which measured with leverage ratio, ineffective monitoring variable which measured with thepercentage of board members who are outside members, and change auditor which measure withdummy variable has an influence on the fraudulent financial statement.
ANALISIS PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Rina Milyati Yuniastuti
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.v11i2.166

Abstract

This research aims to determine the effect of partial sales growth on company performance, theinfluence of profitability on company performance and also the effect of liquidity on companyperformance and to know the simultaneous influence of sales growth, profitability and liquidity oncompany performance. which is listed on the Indonesian stock exchange. As for the results of this studyit turns out that both partially and simultaneously have an effect. This means that sales growth,profitability and liquidity have a very big role in the company's performance.
ANALISIS RASIO KEUANGAN TERHADAP PEMBAGIAN SISA HASIL USAHA PADA KOPERASI KREDIT ANUGERAH BANDARJAYA LAMPUNG TENGAH Agnes Susana Merry Purwati
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.v11i2.167

Abstract

Financial ratio is to be an analytical tool that have an important influence the progress andsuccess of a company in managing its finances. For the case of the research, the Anugerah CreditUnion Bandarjaya is the object to be researched by the author. In this research, the authors tooks theresearch variable such us Liquidity, Solvability, and Rentability Ratio based on variable Remaining ofBusiness Results (SHU).The purpose of the research is to find out the influence of Liquidity Ratio, Solvability Ratio, andRentability Ratio to the result of Remaining of Business Results (SHU). The author hopes that in thenext period the Anugerah Credit Union Bandarjaya can improve its efficiency and effectiveness infinancial performance. This is based on the year of the research period, there is a decrease in theRemaining of Business Results (SHU).The results of the research shows that the Liquidity Ratio (Current Ratio) has influencedpositively and significantly on the Remaining of Business Results (SHU), the Solvability Ratio (Debt toEquity Ratio) has influenced positively and significantly on the Remaining of Business Results (SHU),the Rentability Ratio (Return On Equity) has influenced positively and significantly on the Remaining ofBusiness Results (SHU). Simultaneously (together), Current Ratio (CR), Debt to Equity Ratio (DER),and Return On Equity (ROE) has influenced positively and significantly on the Remaining of BusinessResults (SHU) in Anugerah Credit Union Bandarjaya.
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.
PENGUJIAN EFISIENSI PASAR BENTUK LEMAH PADA PASAR MODAL INDONESIA PERIODE 2014-2017 Eka Yulianti; Dwi Jayanti
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.v11i2.169

Abstract

Investigate the current consumption of assets for the benefit of the future. The investment canbe done by only one in the capital market which means that the investment is invested in the initialcapital assets. Profit or the same value is aimed at the investor's main interest in investing not releasedfrom risk money. Such risks are inevitably uncertain about information movement in the stock market.Relevant information available can be used as a basis for making decisions when to buy shares orretain holdings of shares. In addition, information can also be a basis for consideration when to releaseshares or not to buy shares at all. This information relates to Efficient Market Hypothesis (HPE) whichcontinues to research in financial markets. One of the forms of the Efficient Market (HPE) hypothesis isthat market efficiency is a weak form that is examined in this study. This market efficiency form isrelated to random walk theory which assumes that past data is not related to present value.

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