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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 SISTEM PERSEDIAAN BARANG DAGANG TERHADAP LABA PERUSAHAAN PADA CV DWI KURNIA Lydia Sumiyati
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

On the trading company of course items that are the object is still primarily held goods(purchased) for resale. Such goods are called merchandise inventory.Merchandise inventory recording procedures between one company with another companythat is different. There are systems that use LIFO (last in, first out), ie goods that had been long inthe company that will be sold first. There was also some use the FIFO (first in, first out), ie goods thatenter first in the company's first to be sold anyway.In doing these calculations can be seen the extent to which the effectiveness of thecompany in recording of inventory with a different method. Then how the distribution of merchandiseso they can be up to the hands of consumers so that companies can achieve the optimal profit.
FAKTOR-FAKTOR YANG MEMPENGARUHI IMBAL HASIL SAHAM (RETURN ON SHARES) PADA PERUSAHAAN LQ 45 Wahyu Kuntarti
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

The goal of companies establishment is to maximize the stockholders’ prosperity. Acompany that has a good performance can reach its better goal than that of a bad company. Acompany’s performance is generally assessed by financial performance through a process calledratio analysis. The existence of a difference result of research whether company performanceanalysis or external factors of a company that influences more toward ROS has made the researcherinterested to do this research. Thus, the goal of this research is to find out some factors influencingROS of companies listed at LQ 45 using Earning per Share (EPS), Return on Equity (ROE), andReturn on Equity (ROE), and Return on Assets (ROA), Index Dow Jones (IDJ) and Index Nikkei(INK) toward Return on Shares (ROS) in Indonesia from 2004 to 2008.The analyzed variables are Earning Per Shares (EPS) aimed to measure the income ofevery single stock floating on market. ROE is to measure the level of investment return of regularstockholders, ROA is to measure the active availability in resulting net profit. IDJ is one of stockexchanges that operated in New York USA, INK is one of stock exchanges that operated in TokyoJapan, and ROS is the measure the level of investment return of stockholders in certain period. Theobject of this research is LQ 45 companies existed from 2004 to 2008 an published their financialreport. The research design is causal design because the researcher analyzes the influence of avariable toward other variables. While the model is double linear regression.The data analysis resulted that partially EPS, ROA, ROE, DOW and INK influenced ROS,while simultaneously EPS, ROE, ROA, DOW and INK influenced ROS. Besides, there is a modelthat can explain these variables toward ROS. It is recommended that investor candidates considerthe financial performance factors and company external factors before deciding whether to investtheir capital in Indonesian Stock Exchange Companies.
ANALISIS PENDEKATAN PERILAKU TERHADAP MOTIVASI ANGGOTA SANGGAR SENI BUDAYA BESAPEN KABUPATEN TULANG BAWANG Filiae Marry
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

Lampung cultural erosion is caused by a lack of initiative in the use of culture, the notion thatculture ancient and outdated. One way in preserving the culture of Lampung is to introduce theculture of the young generation, especially for the younger generation in the area of Tulang Bawang.The phenomenon of a traditional studio making of Culture and Tourism Govenrment ofTulang Bawang participate with better behavioral approach to the studio. This is how the traditionalstudio is motivated to be able to survive in the midst of the loss of cultural Lampung – TulangBawang among the younger generation.
ANALISIS MODAL KERJA DALAM MENILAI EFEKTIVITAS USAHA PADA KOPERASI KREDIT WAHANA ARTHA SELARAS BANDAR LAMPUNG Yohanes Suharsana
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

Management of working capital will be effective if used for working capital is sufficient in thesense according to need, no shortage and no excess. Therefore, working capital needs to bemanaged properly so that corporate objectives can be achieved.Sufficient working capital allows the company to operate as economical as possible andavoid the company of various problems arising from lack of capital, in addition to sufficient workingcapital to demonstrate the level of security available to creditors, especially short-term creditors.Management of working capital will be effective if used for working capital is sufficient in the senseaccording to need, no shortage and no excess. Therefore, working capital needs to be managedproperly so that corporate objectives can be achieved.
STRATEGI PENGEMBANGAN OBYEK WISATA PANTAI DI KABUPATEN LAMPUNG SELATAN Suyadi -
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

Coast Tourism as a business engaged in the service of visitors is an important benchmark insustainability efforts so that consumer confidence needs to be invested on its business, to givesatisfaction to customers and ultimately consumers will give the trust and loyalty after satisfaction ofthe company (tourist attraction).To give confidence and satisfaction that can lead to consumer loyalty in tourismmanagement should be aware of consumer perceptions of tourism objects in order to know theposition of tourism objects in the eyes of consumers among the other attractions in South Lampungso it can be determined what strategies will be used.
ANALISIS MODAL KERJA TERKAIT DENGAN RENTABILITAS PADA PT PERKEBUNAN NUSANTARA VII (PERSERO) Rina Milyati Yuniastuti
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

The main purpose of the analysis of the sources and use of funds is to find out how thefunds are used and how the need for these funds are spent. To realize all these demands requires aprinciple of effective management and efficient and productive to all parts of the company, andsupported by an effective control measures to prevent irregularities that interfere with theperformance of the company.One of the company's goal is to obtain profits in general accordance with the previouslyplanned. It required an explanation that efektiff and efficiently over existing resources. In an effort torealize the efficient operation of the company, the measure of success is not enough just seen fromthe profits earned, but must be viewed from rentabilitasnya. Venture company should be directed tothe achievement of maximum profitability levels.
FAKTOR PENENTU TERJADINYA MANAJAMEN LABA PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Amilin -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

TRACTThis study attempted to find out whether the company size and the leverage have anysignificant effect on earning management. The agency theory as a basic theory in this study. Thesample firms used in this study were all the manufacture companies listed on Indonesian StockExchange for period on 2005-2009. There were 19 companies that acquired by using purposivesampling method. The multiple regression analysis used in this study. Findings confirmed thatcompany size and leverage have simultaneously and significantly effect on earning management.Company size and leverage have positive partially significant influence on earning management.
ANALISIS KINERJA KEUANGAN DALAM PERSPEKTIF RASIO LIKUIDITAS PADA KEPUTUSAN SEBELUM DAN SESUDAH RIGHT ISSUE Irham Fahmi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The research goal is for analysis financial performance in form company financial ratiobefore and after right issue is done in the companies that go public in Indonesia Stock Exchange toin 2008. The financial ratios as in this research are liquidity. The firm to be population in the ofresearch consists 20 firms, financial report data required in this research included in 1997-1998 ( twoyear after right issue) and financial report in 2000-2001 (two year before right issue). While tostatistic test used Wilcoxon matched-pairs signed-ranks test.As hypothesis used in this research that is a significant difference between financialperformance before and after right issue.The result, shows there is differenly significant ratio of liquidity, solvency, and profitability intwo term of the year before ( 1997-1998) and two term of the year after ( 2000 and 2001) right issue. The liquidity happened to increase having a meaning two term of the year after of this right issuecaused by company get included of it fund addition of right issue.
EVALUASI PEMAKAI TERHADAP KECOCOKAN TUGAS - TEKNOLOGI YANG MEMPENGARUHI KINERJA INDIVIDUAL (Studi Empiris pada Bank Pemerintah) Irwansyah -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research aims to identifying the relationship between task-technology fit and userevaluation, that influences individual performance. The hypothesis are; (1) The characteristic ofsystem information will affect user evaluation of task-technology fit; (2) The characteristic of task willaffect user evaluation of task-technology fit; (3) The characteristic of individual ability will affect userevaluation of task-technology fit; (4) The interaction between task, technology and individual willaffect user evaluation of task-technology fit; (5) User evaluation will affect individual performance.Research subject consist of 135 leaders from bank which implemented system informationtechnology. The data are analysed by regression (multiple and linier). The interaction on hypothesis4 are analysed by moderated regression analysis.Research finding shows; partially, the characteristic of information system, task andindividual ability will affect user evaluation. When the three variables on task-technology fit make aninteraction effect therefore user evaluations will have a better result. Another findings show userevaluation has a positive significant effect to individual performance. The conclusion from thisresearch is if user evaluation have a better result because of task-technology fit therefore individualperformance will improved indirectly.
PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI Sriwidharmanely -; Evi Herlyaminda
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

ACTThis research aims to test the effects of user-related factors to quality of information systemdevelopment result. Researcher analyze six factors of user- related such as: user’s participation asindependent variable, and user-developer’s communication, user’s influence, user’s conflict, user’straining and education, user’s expertise as moderating variables. The samples of this research are35 accademic staffs of faculty in Bengkulu University that use information system, SIAKAD. The datawere analyzed by using Moderating Regression Analysis.The results show that user participation significantly incluence the information systemdevelopment results. Whereas, the user-developer’s communication, the user’s training andeducation are moderating variables on the relationship between user’s participation and the quality ofinformation system development result; while the user’s influence, the user’s conflict, and the user’sexpertise does not moderate this relationship.

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