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GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Published by SEKOLAH TINGGI ILMU EKONOMI GENTIARAS
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
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ANALISIS PENGGUNAAN LAPORAN ARUS KAS DALAM MENILAI KINERJA PT. MAGENTA JAYA LESTARI DI BANDAR LAMPUNG Rina Milyati Yuniastuti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Cash flow statement is useful for managers internally and externally to investors andcreditors in making business decisions because of the cash flow statement provides importantinformation from the perspective of cash basis (cash basis) that complements the income statementand balance sheet so that it can describe more fully on business activities and financial position.Based on quantitative analysis is known that in the year 2008 according to the calculation ofthe ratio of cash flow to net income to increase operating cash flow performance than indicated onlyby net income alone Based on qualitative analysis is known that the management of cash from theyear 2007 - 2009 have not been managed properly assessed because of cash from operations isvery small value is not comparable with the level of sales and a huge decline in 2009.
RESIKO SISTEMATIS DAN TINGKAT KEUNTUNGAN SAHAM DI PASAR MODAL Yohanes Suharsana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Capital Market is one of effective tools in fastening the reconstruction of a state.It is causedby capital market is a conscription of a long range fund from society to be distributied to theproductive sector. A capitalist that will invest fund in capital market, must take a considerationberween the risk and the adventage that is expected from the investment.While the purpose of this research are to know how big the systematic risk and profit levelthat is expectsd, to know the correlation between the systematic risk and the profit level that isexpected.From the result we are able to significant relationship between systematic risk and theprofit level. It shows that the bigger systematic risk the bigger also to the profit level. Vice verse. Byforming portofolio namely combination of high stock systematic risk () and low stock systematic risk(). This combined is expected to form the efficient portofolio.
pANALISIS SELISIH LABA KOTOR ATAS PENJUALAN BENUR PADA PT. CENTRAL PERTIWI BAHARI DI LAMPUNG SELATAN Rudy -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One way to analyze financial statements are the gross profit. Analysis of grossprofit is one facet of the analysis of the income or loss. This analysis is also important formanagement because of the comparison between realization of gross profit with a budgetor standard is needed.Where from this analysis can be known if there are unexpected changes in grossprofit. Besides, the analysis of gross profit can be known result of weak activity of thecompany's operations, so that action can be used as the basis for corrective action isrequired.To increase or maintain profit profit, then management needs to analyze the resultsof company operations, which can be learned from the company's financial statements.From those statements, management can know the state of development of the company.
ANALISIS KINERJA WARTAWAN SURAT KABAR TIRAS POST DI BANDAR LAMPUNG Diana Amisani
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Press as a part of state development components has a duty to support the process ofdevelopment through any kind of spreading out development information, including social control inguiding and educating the community. The development of press in Lampung, in quantitative, hasincreased significantly compared with that of pre reformation era. However; in qualitative, it needsstudying in more specific to asses the positive or negative role which may affect the development ofcommunity’s opinion. To gain a good impression, a press has to be objective and strongly holduniversal values.One of the press publications in Lampung is Surat Kabar Tiras Post . In this daily paper arestill found many weaknesses such as unqualified news, editing products, number and quality ofreleased news, cut off news, double news, faded color, and late in sending news to house ofproduction or editorial staff. All of these weaknesses hinder the editing process and lay-out. Thishappens due to the quality of human resources this paper has and their attempt to increase theirwork quality.This research assesses how much the influence of motivation, discipline, andcommunication to journalist work achievement at the publisher of Tiras Post either simultaneously orpartially. The population in this research is all members of journalist which are 30 people in total. Thenumber of sampling is equivalent with the total of population or it is so called census technique. Theresult of hypothesis test turns out that there is a significant influence—simultaneously or partially—among motivation, discipline, and work communication toward journalist Performance.
PENGARUH MOTIVASI DAN LINGKUNGAN KELUARGA TERHADAP KINERJA BELAJAR SISWA SMP SEJAHTERA TANJUNGBINTANG LAMPUNG SELATAN Victor Marindra A
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Teaching and learning process is a human process that demands the involvement ofchildren as individuals then the success of this process requires an open attitude towards theenvironment and willing to cooperate with each other. This process also will mature the childprecisely because there is no educational process that requires close contact with minors such asthe learning process, specifically in primary and secondary schools.Research from the author specializing in motivation and the influence of family environmenton the performance of junior high students learn Prosperous. Objectives to be achieved in this studyis analyzing whether the motivation of students and family environment, simultaneously or partialeffect on the learning performance of junior high students Prosperous Tanjungbintang. The results ofhypothesis testing showed physical family environment variables have regression coefficients of thelargest or most dominant of the variables studied.
ANALISIS KINERJA PEGAWAI PADA DINAS PEKERJAAN UMUM KABUPATEN TANGGAMUS Irianto Loka
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Human resources is an important factor in the development process. Good Gevernance Theimplementation is a prerequisite for any government to realize the aspirations of the community inachieving the goals and ideals of nation and state.Improved employee performance can not be separated from the leader's responsibility isone of them to motivate people to work better by eliminating bad habits-habits that can degrade theperformance of employees. In this research, leadership and motivation to work together and arepartially affect the performance of employees.
ANALISIS SIKAP KONSUMEN DALAM KEPUTUSAN PEMBELIAN SEPEDA MOTOR MEREK JIALING DAN VIAR DI KOTA BANDAR LAMPUNG AW Siswo Susilo; Andy Fitriyadi Dharma Tilaar
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study is conducted based on the fact that there are many motorcycle brands distributedin the market. The effect of economic crisis striking Indonesia caused the change of attitude patternof the customers. This condition make motorcycle manufactures rearrange marketing program whichhas been set up. Customer’s attitude toward a product has very important meaning for themanufacturer in creating marketing program, and there is general assumption that the customer’sattitude serves as strong factor to predict customer’s behavior, to predict product demand in thefuture and to develop appropriate marketing program.The purpose of this study is : (a) to determine and analyze the customer’s attitude inpurchasing JIALING and VIAR branded motorcycle; (b) to determine and analyze the effect ofcustomer’s social environment toward subjective norm in decision making of purchasing JIALINGand VIAR branded motorcycle; (c) to find out and analyze different attitude of the customer towardJIALING and VIAR branded motorcycle products.
ANALISIS DISIPLIN KERJA PEGAWAI BAGIAN PEREKONOMIAN SEKRETARIAT KABUPATEN LAMPUNG TIMUR Epi Parela
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Discipline is a form of mental attitude in human beings, with consciousness will carry out andperform the applicable rules and foster good discipline in the government apparatus and in a person.There are several factors that influence such as leadership style and work discipline.From the results of quantitative analysis of research data obtained that the disciplineBetween Leadership Style with employees working at the Secretariat of the Economic Section ofEast Lampung regency has a positive relationship, and have the closeness of the relationship tiggi.
ANALISIS PERBEDAAN ANTARA PENGGUNAAN NORMA PENGHITUNGAN PENGHASILAN NETO DAN PEMBUKUAN DENGAN STATUS PKP DAN STATUS nonPKP TERHADAP PPh DAN PPN PENGUSAHA KECIL PADA TOKO REJEKI LAMPUNG Rudy -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 1 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Small entrepreneurs are gross circulation in one year less than Rp 600,000,000 (six hundredmillion dollars) has four alternatives can be chosen to minimize the burden of income tax and VAT.The fourth alternative is the status of a Deemed nonPKP using Net Income (alternative 1), status asnonPKP using Bookkeeping (alternative 2), the status of PFM that uses Deemed Net Income(alternative 3), status as a PFM that uses Bookkeeping (alternative 4).Based on the above results, it can be concluded that the most beneficial alternative forcompanies is the fourth alternative, namely the status of PFM that uses Bookkeeping. Because thealternative is companies can take into account the cost of the gross circulation and as PFM, thecompany can credit Input Tax (PM) against Output Tax (PK) so as to minimize the burden ofcorporate income tax and VAT.
ANALISIS PENGAWASAN GAYA CINA TERHADAP KUALITAS KERJA KARYAWAN PADA CV. ORGANIK AGRO SYSTEM BANDAR LAMPUNG Irianto Loka
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 1 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Supervision of Chinese style using the inspiration of management (the art of warSun Tzu) is empty and the content, weak and strong point confirmed that the leader ormanager must actively take the initiative in controlling a situation rather than vice versa.Supervisory task is to find the point of irregularities and violations of law and filedand submitted to the personnel to take decisive action in the form of administrativesanction even to the level of dismissal. Once the importance of the functions and duties of amanager supervisor in the company details of the tasks or operations require a separateline is clear. So that every employee has a level of discipline in running the task, thismeans that the supervision carried out concerning the quality of existing employees underthe leadership.

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