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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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Pengaruh Kualitas Pelayanan Terhadap Kepuasan Anggota Koperasi Kredit Bahtera Adi Guna (Bahana) Bandar Lampung Theresia Yosananingtyas; Victor Marindra Ardianto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 13 No 2 (2021): 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.v13i2.242

Abstract

This research was conducted aiming to analyze the effect of service quality on member satisfaction partially. This research was conducted at the Adi Guna Bahtera Credit Cooperative (Bahana) in Bandar Lampung with an exploratory research type. The method of data analysis in this study uses a simple linear regression analysis with a population of members of the Bahman Adi Guna Credit Cooperative (Bahana) Bandar Lampung which amounted to 125 and a sample of 100 respondents with a non-probability sampling technique, namely accidental sampling. Data collection methods using questionnaires and interviews. Data analysis was performed using the help of the SPSS program. The results showed the regression equation Y = 0.833 + 0.958X. The service quality variable has a positive effect on member satisfaction variables and is significant as evidenced by the t value of 18,321 with significant value of 0,000. Based on the output of the summary model, the size of the R Square number is 0.774, which is 77.4%, which means that service quality contributes to the satisfaction of the members of the Bandar Lampung Adi Guna Credit Cooperative (Bahana) by 77.4%. While the remaining 22.6% is influenced by other factors outside this factor model. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh dari kualitas pelayanan terhadap kepuasan anggota secara parsial. Penelitian ini dilakukan pada Koperasi Kredit Bahtera Adi Guna (Bahana) Bandar Lampung dengan jenis penelitian eksproratif. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier sederhana dengan populasi anggota Koperasi Kredit Bahtera Adi Guna (Bahana) Bandar lampung yang berjumlah 125 dan sampel yang berjumlah 100 responden dengan teknik non-probability sampling yaitu accidental sampling. Metode pengumpulan data mengunakan kuesioner dan wawancara. Analisis data dilakukan menggunakan bantuan program SPSS. Hasil penelitian menunjukkan persamaan regresi Y = 0,833 + 0,958X. Variabel kualitas pelayanan berpengaruh positif terhadap variabel kepuasan anggota dan signifikan dibuktikan dengan nilai t sebesar 18,321 yang lebih besar dari t tabel dengan nilai signifikan sebesar 0,000. Berdasarkan hasil output model summary besarnya angka R Square adalah 0,774 sama dengan 77,4% yang artinya bahwa kualitas pelayanan memberikan sumbangan terhadap kepuasan pada anggota Koperasi Kredit Bahtera Adi Guna (Bahana) Bandar Lampung sebesar 77,4%. Sedangkan sisanya 22,6% dipengaruhi oleh faktor yang lainnya di luar model faktor ini.
Cover Jurnal GEMA Vol 13 No 2 (2021) Maria Edistianda Eka Saputri
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 13 No 2 (2021): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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Evaluasi Implementasi Kebijakan Sumber Daya Manusia di Pemerintah Kabupaten Tanggamus Fatqul Hajar Aswad
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): 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.v14.n1.202202

Abstract

This research done to know how implementation process policy of recruitment, selection and location of public servant of civil candidate from reguler at Tanggamus Regency with standard of criterion which have been formulated.This research represent research of evaluation by using model evaluate as developed by Malcolm Pravus. Subyek Responder is area secretary head Tanggamus Regency, Lead BKD and His Subordinate which become acceptance committee public servant of civil candidate from reguler. Step in this research consist of 5 phase that is compilation of desain, program installation, implementation process, Product and of cost implementation. Data collecting use observation technique, documentation study and interview. collected data analysis use model analyse interaktif of Miles and Huberman. Result of this research indicate that process acceptance of public servant of civil candidate from reguler at Tanggamus Regency have as according to regulation of minister of PAN-RB Number 197 Year 2012, Regulation of government Numbers 98 Year 2000 and Regulation of government number 11 year 2002 staying in moderating category tend to highly. All Step in this evaluation have been done according to following guidance / existing regulation effectively and efficient so that program policy of acceptance of public servant of civil can to be continued with repair a period of to come. Result of this research also strengthen theory of efektivitation implementation policy of public. Recommend some aspect which need to be corrected that is personnel data base , the importance of team evaluate and financial reporting of policy implementation base on internet.
Efektivitas Dana Desa dalam Menunjang Pembangunan Desa di Pekon Way Ngison Lampung Barat Devi Yani
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): 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.v14.n1.202201

Abstract

The research aims to know determine the effectiveness of village funds in supporting village development in Way Ngison Village, Batu Ketulis District, West Lampung Regency. The type of research used in this study is qualitative research by comparing targets and realizations from 2015-2020. From the results of the Village Fund effectiveness test at Way Ngison Village, it shows that the average effectiveness level is 86.44%, including in the quite effective category. By level the highest effectiveness was in 2019 at 99.41% while the lowest level of effectiveness was in 2015 at 64.31%. This indicates that the management of Village Fund Allocation in Pekon Way Ngison has not been implemented optimally. Because the realization of the Village Fund Allocation obtained has not reached the revenue target set in the Village Fund Allocation budget.
Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai pada Badan Pendapatan Daerah Kabupaten Pringsewu Riyadini Riyan Utami
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): 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.v14.n1.202205

Abstract

One further factor affecting the performance of an employee is working discipline. Of the agency itself also plays a role in managing employees to comply with all rules, norms set by the agency so that the employees work with discipline and effective. Discipline is one's awareness and willingness to comply with all regulations and the organization of social norms in force. This research was conducted descriptive quantitative research type, type of research is intending to make a presentation in systematic, factual, and accurate information on the facts and the nature of a particular population. This study uses 44 research respondents. There are three variables in this study are: two (2) independent variables (X1 and X2) and 1 (one) in which the dependent variable of work discipline (X1) and motivation (X2) as independent variables and employee performance (Y) as the dependent variable. Accord by the data processing has been found that answers the following hypothesis; there are significant work discipline (X1) toward employee performance (Y) with the level of influence of 37.8%. There is the influence of work motivation (X2) toward employee performance (Y) with the level of influence of 31.1%. There is the influence of work discipline (X1) and work motivation (X2) by simultan toward employee performance (Y) with the level of influence of 48.8%.
Perananan Kepala Desa dalam Pengembangan Desa Wisata Helmita Helmita; Desi Derina Yusda; Oktavia Nila Sari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): 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.v14.n1.202203

Abstract

The role of the leader in Pujorahayu village greatly influenced progress and setbacks in the development of potential in the village. This research aims to: know the role of the village head, know the driving factors for the development of Pujorahayu Tourism Village; and know the inhibiting factors in the development of Pujorahayu Tourism Village. This study is a qualitative descriptor study. The subjects of the study were village heads, tourist village administrators, tourist conscious groups, PKK chairmen, cadet reefs, community leaders and tourist village communities selected by purposive sampling techniques. Data collection techniques use interviews, observations and literature studies. Data analysis techniques use qualitative descriptor analysis. The results showed that: the role of the village head as a leader in the village greatly influenced progress and setbacks in the development of potential in the village. In addition to being a leader in the government, the village head also has an important role in developing the potential of the village into an attractive tourist attraction in the village.
Analisis Kinerja Keuangan Perusahaan Awal Pandemi Covid -19 Ditinjau dari Rasio Keuangan (Studi Kasus Pada PT. Indosat.Tbk) Rina Milyati Yuniastuti; Jhon Nasyaroeka
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): 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.v14.n1.202204

Abstract

The research was conducted on the object of one of the telecommunications services, namely PT Indosat Ooredo Tbk. The purpose of this study was to analyze the financial performance of the Indosat Ooredo Tbk company during the Covid-19 Pandemic seen from financial ratios using standard trasnd or tendencies. The data analysis method used quantitative analysis. The financial ratios used include Profitability Ratios with Return On Assets (ROA) and Return On Equity (ROE). Liquidity Ratios in this study use current ratios or current ratios (CR) and Quick Ratios (QR). Equity Ratio (DER) and Debt to Asset ratio (DAR). The results of the study obtained that the profitability ratios and liquidity ratios of PT Indosat Ooredo Tbk had the company's performance below industry standards and in the poor category. As for the solvency ratio, the financial condition was good and the company's performance was above the industry standard.
Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Manajemen Laba Fransiska Wahyu Lestari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): 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.v14.n1.202206

Abstract

Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria. The type of data used in this study is secondary data. The analytical method used is descriptive statistical analysis method, classical assumption test and hypothesis test using SPSS version 23 as the analytical tool. There are 24 companies that meet the criteria as a sample of research with observation data amounted to 72 data / cases with data disposal / case of 41 so that the observed data studied into 31 data/cases. The results of this study indicate that partially institutional ownership have no effect on earning management and managerial ownership effect on earning management. With increased managerial ownership, earning management will decrease. Can be concluded simultaneously based on the F test, independent variables consisting of institutional ownership and managerial ownership have an effect on earning management.
Cover Jurnal GEMA Vol 14 No 1 (2022) Maria Edistianda Eka Saputri
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 1 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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Tata Kelola, Pengendalian Internal, dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia Vonny Faustina Koeswanto; Agnes Utari Widyaningdyah
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 2 (2022): 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.v14.n2.202201

Abstract

Good corporate governance can support companies in improving their performance, especially in their financial performance, by assisting in decision making, so it can be said that governance is important for companies. The implementation of good corporate governance can also increase the value of the company and increase investor confidence. Good corporate governance cannot be implemented without good internal control, where internal control supports the implementation of governance so that financial performance can be better. Internal control helps in monitoring so that corporate governance can run well in order to achieve company goals.We investigate the influence of governance on the financial performance of manufacturing companies with the support of internal control. The study was conducted using the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Moderated Regression Analysis (MRA) was using in this study. The results indicate that corporate governance is able to improve the company's financial performance, but has not been able to prove the moderator role of internal control on the influence of corporate governance on the financial performance.

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