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[ANALISIS KEPUASAN KERJA PNS DI DINAS KESEHATAN KABUPATEN TULANG BAWANG ]]>
<![CDATA[Irianto Loka]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[RACTTo increase the job satisfaction of civil servants is determined by several factors.Among the training and work environment that impact on the level of job satisfaction of acivil servant. One effort to achieve success is to increase the ability of an employee by wayof granting or implementing training in addition to environmental aspects that also needattention.From the analysis of data and testing hypotheses about the influence of trainingand working environment to the civil servant Job Satisfaction Tulang Bawang CountyGovernment Health Department obtained conclusion: Simultaneously EnvironmentalTraining and Employment has positive and significant impact on Job Satisfaction TulangBawang County Government Health Department. Partially each variable has a positiveand significant impact on job satisfaction.]]>
<![CDATA[EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA RUMAH SAKIT PANTI SECANTI GISTING ]]>
<![CDATA[Lydia Sumiyati]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[As a non-profit Panti Secanti Hospital Gisting face serious challenges in the midstof intense competition with other health institutions are growing rapidly and is oriented tothe achievement of profit. This study aimed to determine the implementation of internalcontrol system of drug supply at Panti Secanti Hospital Gisting. This is done as an effortto find solutions to the factors that can support the efficiency and effectivity of theHospital.The study reveals that internal control systems of medicines in the Nursing PantiSecanti Hospital Gisting was not in accordance with the princip les that apply generally.There are three things necessary to the attention of hospital management, theorganizational structure, narrative and segregation of duties procedures and systems.Third this has obvious need for achange and adjustment or repairas necessary. With themanagement changes are expected to provide positive impact and support the efficiencyand effectiveness of the Hospital.]]>
<![CDATA[ANALISIS PROSES INOVASI PERENCANAAN PRODUK BARU (Studi Pada Perusahaan Kurir dan Kargo PT. Citosarana Jasapratama) ]]>
<![CDATA[Edwin Sutadipraja]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aimed to examine the innovation process executed by PT. CitosaranaJasapratama (Cito) in developing a new service, so called the Mailing Control Management and toexamine the success factors behind this new service. The result showed that Cito has executedseveral process in developing their new service. Firstly, Cito analyze the customer’s value to havebetter understanding abaout their preferences to this new service, then, they studied whether thisnew service still has promising market. They continue the processes by generating ideas about howthis new service should be designed and selecting the most promising idea. Cito undergone athorough business analysis to see wheter this new service profitable to the company, then, they C tothe market. The success factors of this new service can be seen from the very begining stage of theirnew service development. Cito has been successful to be effective in developing their new serviceby having excellence understanding about their customer need prior the cration of this new service,they alsosucceeded to be efficient by matching their capability with the value opportunities, and thelast, they have a unique commercialization methode in offering thid new service to the customer.]]>
<![CDATA[PENGARUH DISIPLIN TERHADAP PRESTASI KERJA KARYAWAN PADA PT. SEMEN BATURAJA (PERSERO),TBK. PANJANG PLANT ]]>
<![CDATA[Umar Bakti]]>;
<![CDATA[Hairudin Hairudin]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i2.193
<![CDATA[This study aims to determine the effect of discipline on employee performance at PT. Semen Baturaja (Persero) for the length of the plant. The sampling technique used in this study is the nonprobability sampling technique. The research subjects used were PT. Semen Baturaja (Persero) Tbk with a total sample of 67 employees as respondents. The analytical tool used in this study is t test. To get the test results in this study, a classic assumption test is done, namely the normality test. Then hypothesis testing is performed. Based on the results of T-Test the results of the study concluded that discipline has a positive influence and relationship on employee performance. Keywords: Discipline, Motivation, Competence, Work performance Penelitian ini bertujuan untuk mengetahui pengaruh disiplin terhadap prestasi kerja karyawan pada PT. Semen Baturaja (persero) tbk panjang plant. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik nonprobability sampling. Subjek penelitian yang digunakan adalah PT. Semen Baturaja (persero) Tbk dengan jumlah sampel sebanyak 67 karyawan sebagai responden. Alat analisis yang digunakan dalam penelitian ini adalah uji t. Untuk mendapatkan hasil pengujian dalam penelitian ini maka dilakukan uji asumsi klasik yaitu uji normalitas. Selanjutnya dilakukan pengujian hipotesis. Berdasarkan uji t hasil penelitian dapat disimpulkan bahwa disiplin memiliki pengaruh dan hubungan yang positif terhadap prestasi kerja karyawan. Kata kunci: Disiplin, Motivasi, Kompetensi, Prestasi kerja]]>
<![CDATA[ANALISIS KEPUASAN PELANGGAN BUS DAMRI CABANGLAMPUNG ]]>
<![CDATA[Cornelius Ary Kristiyanto]]>;
<![CDATA[Yunada Arpan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i1.197
<![CDATA[Perum DAMRI is a company which running in services area. In applying the objectives of the company that want to get high profits, company must provide quality services that can be accepted by customers, especially in Lampung. The formulation of problem inthis research "is there an effect of service quality towards customer satisfaction at Perum DAMRI Lampung? The purpose of this research is to prove and determine how much the effect of service quality towards customer satisfaction at Perum DAMRI Lampung both partially and totality. The population of this research or consumers who use service of DAMRI Lampung bus . While the sample of this research was 100 consumers calculated by non probability sampling using accidental sampling technique. The analysis used this research used was simple linear regression and hypothesis testing was done by t test.From the results of this research, the regression Y = 8.117 + 0.352 X indicates that the increasing of consumers quantity will increase by 0.352 if the company improves the service quality. The level of relationship between the service quality and customer satisfaction with an R value of 0.584 indicates that the level of relationship between the service quality and customer satisfaction has a strong level. The result of the effect of service quality towards customer satisfaction is 34.1%. The result of the hypothesis test indicates that there is an effect of service quality towards customer satisfaction because t count> t table (7.119> 1.66).]]>
<![CDATA[ANALISIS KEPUASAN PELANGGAN RESTORAN BUKIT RANDUDI BANDAR LAMPUNG ]]>
<![CDATA[Helmita -]]>;
<![CDATA[Koriyangga -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i1.200
<![CDATA[Product and service quality is a determinant of the level of satisfaction obtained by the customer after making a purchase and the use of the product to buy back or not. Bukit Randu Restaurant also serves dishes and drinks with a variety of menus. Customers are the parties who play an important role in assessing the quality of products and food and beverage services.The results of data analysis were obtained; product quality variable, service affect the consumer satisfaction of Bukit Randu Bandar Lampung Resto by 83.34%.Product quality and service partially have a positive effect on customer satisfaction. The quality of products and services together has a positive influence on customer satisfaction in Bukit Randu Bandar Lampung restaurant.]]>
<![CDATA[ANALISIS KINERJA KINERJA PEGAWAI GURU SD NEGERI 2 SUMBER JAYA KECAMATAN WAWAY KARYA KABUPATEN LAMPUNG TIMUR ]]>
<![CDATA[Andy Fitriyadi DharmaTilaar]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i1.201
<![CDATA[Guidance by the principal in the employees, especially on SD Negeri 2 Sumber Jaya Kecamatan Waway Karya Kabupaten Lampung Timurhas been regulated in the Act, Rules and Regulations Regional Government and its implementation, but many still encountered obstacles that cause problems with various effects in order to apply principles Work Motivation principle, in order to improve employee performance such as teacher discipline, dedication, loyalty, and others. It attracted writers for further research and study a research topic "Effects of Leadership Style and Work Motivation Against Employee Performance on SD Negeri 2 Sumber Jaya Kecamatan Waway Karya Kabupaten Lampung Timur". The focus of research on leadership, motivation Work, and employee performance.This research was conducted using a survey method. The population is All staff of 30 people, in which samples were taken using saturated sample. The reliability of the instruments is calculated by the formula product moment correlation, while the reliability of the instruments is calculated by the formula Alpha crobach, and using multiple regression analysisThe result showed leadership style and work motivation have a great influence (97.2%) on employee performance with variable work motivation as the dominant variable affecting employee performance with the effect of (96.2%) but can not eliminate the variable leadership style despite having contributed negatively due valid.]]>
<![CDATA[ANALISIS KONFLIKPEGAWAI PADA BAGIAN UMUM DAN PERLENGKAPANSEKRETARIAT DAERAH KABUPATENLAMPUNG TIMUR ]]>
<![CDATA[Suwandi -]]>;
<![CDATA[Betty Magdalena]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i1.203
<![CDATA[Leadership is an important part of management, because leaders must plan and organize the people they lead to achieve the goals set in a participatory manner.At the stage of correlation analysis between autocratic leadership style independent variables (X) and employee conflict dependent variables (Y), the correlation coefficient between the two variables is 0.613, which means there is a strong relationship between autocratic leadership style independent variables (X) and employee conflict dependent variables (Y) in the General Section and Equipment of the Regional Secretariat of East Lampung Regency.]]>
<![CDATA[ANALISIS PEMELIHARAAN PREVENTIF AC PACKAGE PADA GERBONG KERETA PENUMPANG K1 DI DEPO 2 GERBONG KERETA BANDUNG ]]>
<![CDATA[Gilang Muharam Pratama Putra]]>;
<![CDATA[Andri Irawan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i1.204
<![CDATA[This study aims to analyze the maintenance of AC Package preventive on the K1 passenger train car at Depo 2 of Bandung Rail Car. This research is a qualitative descriptive, using snowball sampling technique. Data collection techniques in this study were interviews, observation, and documentation. In this study using a validity test that is a triangulation of sources, triangulation of techniques and triangulation of time. The results showed that in maintaining the economic life of the AC Package is still not good and still found damage to the AC Package. In the supply of technicians, equipment and supplies are still not available as specified. There are still 44 technicians needed and the equipment is still in poor condition. in this case, the AC Package preventive maintenance activities on K1 passenger train cars still have a lot to be repaired at Depo 2 Bandung]]>
<![CDATA[ANALISIS PENERAPAN BUNGA PINJAMAN DENGAN METODE SLIDING RATE DANFLAT RATE PADA KOPERASI KREDIT GENTIARAS PRINGSEWU ]]>
<![CDATA[Felix Alfa Yudhistira]]>;
<![CDATA[Yohanes Suharsana]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v12i1.205
<![CDATA[Kopdit Gentiaras Pringsewu doing giving flowers with Sliding rate method. Sliding rate method is a method of charging interest each month is calculated from the remainder of the loan so the interest paid members monthly decreases with decreasing principal. In order to compete with other cooperatives in other cooperative Pringsewu in Pringsewu, Kopdit GENTIARAS set loan interest rate by a sliding method. However, these methods do not necessarily provide benefits to its members. This research uses case study research with descriptive approach. Analysis of the data used is quantitative analysis. Results from this study is the difference in interest grouping. Calculation method of sliding rate is 1.75% x the remainder of the principal while the flat rate is 1.75% x the loan early.The results of this study provide the conclusion that the method of sliding rate is more beneficial to the members who make loans in Kopdit Gentiaras Pringsewu. Because by using this method the loan interest will always decreases with decreasing remainder of the loan.]]>
