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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 285 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NET PROFIT MARGIN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Heri Kurniansyah
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study analyzes the effect Current Ratio, Working Capital Turnover and Debt Ratio of toNet Profit Margin . Secondary data were obtained from annual report period 2013-2017. This study usedsampel of 10 manufacture company especially pharmacy sub sector taken by Purposive Sampling.Multiple linear regression analysis isused to explain the effect of explanatory several variable todependent variable. The study found that has no sgnificant effect Current Ratio and Debt Ratio on NetProfit Margin. Meanwhile, Working Capital Turnover is positively related to Net Profit Margin.This studyfound that 11,4% Net Profit Margin influenced by Current Ratio, Working Capital Turnover and DebtRatio while the side of 88,6% influenced by another factor.
ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT Victoria Ari Palma Akadiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This empirically study to analyze the characteristics company and change of auditors of therestatement on the companies listed on the Indonesia Stock Exchange from 2007 until 2011. Thecharacteristics of the company include the size of the company, the company's profitability as measuredby ROA (return on assets), leverage measured using DER (debt to equity ratio).The data used in this study were 506 sample companies listed on the Indonesia StockExchange. The hypothesis in this study was tested by means of logistic regression analysis usingsoftware tools SPSS 17.00.The results show that firm size variables significantly influence the accounting restatements andother variables such as profitability, leverage and change of auditors has no effect. Implications,limitations and suggestions will be discussed further in this study
ANALISIS KOMPARATIVE PENGARUH CASH RASIO DAN DEBT TO ASSETS RASIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN OTOMOTIF DAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Jhon Nasyaroeka
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

In this research between variable cash rasio and debt to assets rasio as independent variableas well as thr return on assets as the dependent variable on both good company that the companyautomotive and Telecommunication company has influence with the same or simultaneously,throughthe test F.And this reseach no difference in the influence of simultaneously of independent variablewith the dependent variable
ANALISIS PRAKTIK PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL DALAM LAPORAN TAHUNAN PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA Susanti -; Melia Widayanti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to analyze the disclosure of intellectual capital information in the annualreport.The population of this research is 11 companies delisting at BEI in 2013 until 2016 period. Thedetermination of sample used purposive sampling method. The data analysis method used in thisresearch is content analysis. The results of the analysis showed that the disclosure of intellectual capitalinformation on delisting companies from BEI is still quite low. Structural capital became the lowest andhuman capital became the highest revealed by 11 companies.
ANALISIS PROFESIONALISME JURNALIS (STUDY PADA SURAT KABAR MEDIA NUSANTARA LAMPUNG) Yunada Arpan
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

`Human Resources owned by the press need to be developed because of human resources asa determinant of success through the professionalism of journalists. This study aims to identify theinfluence of organizational commitment, organizational climate and interpersonal communicationtogether to the professionalism of Media Nusantara Newspapers journalists. The population of this studyconsisted of 54 Journalists, and all populations were taken as samples.Determination Coefficient is 0.584. It means that organizational commitment, organizational climate andinterpersonal communication affect simultaneously to journalist’s professionalism by 58.4%. Theequation of the regression line is Y = 7,297 + 0,052 X1 + 0,599 X2 + 0,323 X3. Organizationalcommitment has no significant effect on journalist’s professionalism. Interpersonal communicationsignificantly affects journalist's professionalism. Organizational climate variable is the most dominant ininfluencing journalist’s professionalism of Media Nusantara newspaper.
ANALISIS RETURN DAN RESIKO TERHADAP KELAYAKAN INVESTASI SAHAM LQ 45 SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2011-2016 Ardiansyah Amri
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Stock giving probability of high level of return, but also giving probability of high level of risk.The alternative on stock choice and portofolio determinant can be done using many analysis tools, oneof it`s is Single Index Model. In the mining, chemical, construction and finance industries stock, only SBIinterest rate that assumed having impact on the stocks return. The purpose of this study is to measurethe size of stocks return, risk and investment expediency of LQ45 Mining Sector Stock in IndonesianStock Exchange 2011 - 2016. This study conducted using single index method. The data that used inthis study is using secondary data that acquired from active Mining Sector Stock in Indonesian StockExchange 2011 - 2016. The finding of this study shows that the proportion for the mining stock is PTBAstock 19,07%, PTGAS stock 15,21%, ITMG stock 28,65%, ANTM stock 23,34% and ADRO stock13,37%. The conclusion of this study is the 5 Mining Company Stock not qualified to be included asoptimal portofolio because of the overall ERB score that acquired from the analyisis I smaller than the Ciscore. The implication of this study is the investor suggested not to invest in the mining sector for awhile because nowadays the ming sector in Indonesia having a decreasing trend.
ANALISIS SISA HASIL USAHA DITINJAU DARI PERPUTARAN PIUTANG DAN KAS PADA PUSAT KOPERASI KREDIT CARAKA UTAMA BANDAR LAMPUNG Yohannnes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research uses classical assumption test tools such as normality test, multicolinearity,heteroskidasticity, and autocorrelation and hypothesis test that is t test to know about the effect ofreceivable turnover and cash turnover toward rest of Business Result (SHU), test of R2to know theeffect of receivable turnover And the most influential Cash Turnover dominant against the SHU, F test toknow the effect of Receivable Turnover and Cash Turnover toward rest of Business Result (SHU)simultaneously, and then multiple linear regression test.This study shows that the data to be researched is normal, no multicolinearity, noheteroscedasticity and no autocorrelation occurs. In this study also shows that in T test known thattcount<ttable, and Fcount<FtableThe results showed that (1) Receivable turnover did not affect toward SHU because the level ofsignificance above 0.05 is 0.645, (2) the Cash turnover has no effect toward SHU because the level ofsignificance above 0.05 is 0.399, (3) The most dominant effect Is cash turnover, 35.6%, (4) receivableturnover and cash turnover together do not affect the rest of business result because Fcount<Ftable(0.776 <3.89).
PENGARUH KETERLIBATAN BUDAYA TERHADAP KEUNGGULAN OPERASIONAL UMKM KABUPATEN BANDUNG Eka Ludiya; Andri Irawan
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

SMEs are part of the business world and become one of the important factors in facing theeconomic crisis experienced by Indonesia in 1998 is now getting more attention from the government asa solution in dealing with and solving social problems.The goal to be achieved in this research is to measure and know how big influence of culturalinvolvement to operational excellence at SMEs Food and Beverage at Regency of bandung. This typeof research is used to examine causal relationships that are not manipulated or treated. The populationin this study type unknown population number while the sample size taken is 100 respondents. Thesampling method used by the researcher is nonprobability sampling by accidental sampling. Testinstrument instrument using validity and reliability test. The analysis tool used is SEM Pls. Datadiscussion using SEM Pls concludes that cultural involvement gives 46% influence to operationalexcellence on SMEs Food and Beverage in Bandung regency.
PENGARUH LINGKUNGAN KERJA DAN KOMITMEN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT KOMISI PEMILIHAN UMUM KABUPATEN LAMPUNG TIMUR Andy Fitriyadi Dharma Tilaar
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Thus the productivity and employment results of employees will increase optimally. Because theperformance performed affects the effectiveness of organizational performance so to create a highperformance, it needs an optimal work enhancement and able to utilize the potential human resourcespossessed by employees for organizational goals can be achieved, so that will contribute positively tothe development of the organization. In addition, the organization needs to pay attention to variousfactors that may affect the performance of employees, in this case required the role of leaders to createa work environment and commitment to encourage the creation of attitudes and actions professionals incompleting the work in accordance with their respective fields and responsibilities. The phenomenonthat occurs and attract the authors to examine and further review by testing and analyzing the extent towhich "The Effect of Work Environment and Commitment to Employee Performance Secretariat of EastLampung Regency Electoral Commission".The type of research used for this research is verifikatif and evaluative research. Based on theresults it can be interpreted that the Work Environment and Work Environment has a moderate effect onEmployee Performance with the variable Commitment as the dominant variable affecting EmployeePerformance. From the data processing also found that there are still other variables that have a largeinfluence that has not been included but has an influence on Employee Performance.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA GURU DI SEKOLAH MENENGAH KEJURUAN (SMK) NEGERI 1 TULANG BAWANG TENGAH Hazairin Habe
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Problems on this study is whether the motivation and discipline of work affect the performance of teachers on Sekolah Menengah Kejuruan (SMK) Negeri 1 Tulang Bawang Tengah. This study aims to determine the effect of motivation and discipline on teacher performance. The hypothesis formulated is no influence of motivation and discipline the performance of teachers either partially or simultaneously. The sample used in this study amounted to 69 employees. Data collection techniques by observation, questionnaire, and documentation. Methods of analysis with a quantitative approach with the help of SPSS 18.0 statistical tool for the calculation of the regression model. Partial results of hypothesis testing proves that the motivation effect on morale, as well as work discipline positive effect on teacher performance. Simultaneous hypothesis test variables and variables motivation discipline positive effect on teacher performance.

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