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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 Pembiayaan Bermasalah dan Kecukupan Modal Terhadap Profitabilitas: Studi Kasus Pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Periode 2016-2020 Risdianti Risdianti; Wirman Munaraja
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.n2.202206

Abstract

This study aims to determine the Effect of Problematic Financing (NPF) and Capital Adequacy (CAR) on Profitability (ROA) in Islamic Commercial Banks for the Period 2016-2020. The population in this study is sharia commercial bank period 2016-2020. Sampling techniques use purposive sampling. The sample that met the research criteria was 11 banks. The data analysis methods used are descriptive analysis and multiple linear regressions. The results of this study stated that Problem Financing (NPF) has a negative effect on Profitability (ROA). Capital Adequacy (CAR) has a significant positive effect on Profitability (ROA).
Analisis Kepuasan Anggota Kopdit Bunga Tanjung dengan Metode Importance Performance Analysis (IPA) dan Customer Satisfaction Index (CSI) Sisilia Angen Prista Noviana; Theresia Dhian Kusumawati
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.n2.202202

Abstract

Kepuasan menjadi masalah yang paling dominan pada setiap unit usaha yang bergerak pada bidang jasa, akan tetapi proses untuk memenuhi kepuasan anggota tersebut tidaklah mudah. Penelitian ini bertujuan untuk mengetahui kepuasaan atas pelayanan yang diberikan Kopdit Bunga Tanjung, mengingat penilaian anggota terhadap kepuasan atas pelayanan berbeda-beda. Oleh karena itu Kopdit Bunga Tanjung dituntut untuk dapat melakukan perubahan dengan cepat. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Penentuan jumlah sampel dalam penelitian ini adalah anggota Kopdit Bunga Tanjung dengan jumlah sampel sebesar 280 responden. Metode yang digunakan dalam penelitian ini ialah Importance Performance Analisys (IPA) dan Customer Satisfaction Index (CSI). Berdasarkan hasil pengukuran tingkat kepuasan anggota Kopdit Bunga Tanjung menggunakan metode CSI didapatkan hasil perhitungan sebesar 81,82 % dimana masuk kedalam kategori sangat puas. Berdasarkan hasil analisis IPA terdapat beberapa beberapa atribut yang perlu diprioritaskan dalam penyaluran jasa di Kopdit Bunga Tanjung diantaranya : karyawan berpenampilan rapih atau menggunakan seragam Koperasi Bunga Tanjung dan pelayanan yang sama antara anda dengan anggota lainnya dan karyawan Kopdit Bunga Tanjung mampu merespon permintaan/ keluhan anggota dengan cepat. seperti: kelonggaran jatuh tempo.
Pengaruh Sistem Pengukuran Kinerja, Motivasi dan Komitmen Organisasi terhadap Kinerja Manajerial Disnakertrans Provinsi Banten Euis Mufahamah; Lestari Wuryanti; Muhammad Muhammad
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.n2.202203

Abstract

To find out how much influence the performance measurement system, work motivation and organizational commitment can improve managerial performance at Disnakertrans of Banten Province.This type of research is classified as qualitative research. The population in this study were employees at Disnakertrans of Banten Province. The sample was determined based on the non-probability sampling technique, with a total sample of 80 samples with online distribution. The analysis technique is Partial Least Square (PLS) using SmartPLS 3.0 software. The results of the study found the effect of performance measurement systems, work motivation and organizational commitment that can improve managerial performance at the Disnakertrans of Banten Province so as to improve excellent public services for the people of Banten.
Pengaruh Promosi Terhadap Minat Pasien Rawat Inap di Rumah Sakit Ibu dan Anak Santa Anna Bandar Lampung Johanes P Kumagaya; Titus Tomi
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.n2.202205

Abstract

This research is conducted to find out the effect of promotion on the interests of inpatients at RSIA Santa Anna Hospital. This research uses a direct field research method with the object of research is RSIA Santa Anna Hospital Bandar Lampung for the interpretation of results using a percentage. The results of the research showthat the promotion carried out by RSIA Santa Anna Hospital Bandar Lampung has effects on the increasing of the interest of inpatients in the hospital. Some elements of activitiesreally need to get more attention in order to increase the interest of inpatients. From the results of a simple regression coefficient calculation, the promotion contribution is 0.368, and is significant so that it meets the criteria and can be used to predict the significance of the X variable (Promotion) to the Y variable (Interest). The results of the coefficient of determination (R2) that is, the effect of promotion on interest is 32.2% while the remaining 67.8% is influenced by other factors not examined by researchers From the simple regression coefficient test it can be concluded that Ha is accepted. Therefore, it means that there is a significant influence between promotion and interest of inpatients. Therefore, in this research, it can be concluded that promotion greatly influences the interest of inpatients at the Santa Anna Mother and Child Hospital.
Kinerja Karyawan Hotel POP Bandar Lampung Dilihat dari Disiplin kerja dan Pelatihan kerja Yohanson A.K.; Lukmanul Hakim; Yulian Wijaya
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.n2.202204

Abstract

This study aims to determine the effect of work discipline on employee performance at POP Bandar Lampung hotels, to determine the effect of job training on employee performance at POP Bandar Lampung hotels and to determine the effect of work discipline and job training on employee performance at POP hotel in Bandar Lampung. This type of research used in this research is a type of quantitative research using the associative method. The data source used is primary data. The data collection method used field research (field research). The population in this study amounted to 46 employees. The sampling method in this study is non-probability and uses purposive sampling technique. Respondents in this study were 40 employees. Test the instrument requirements using the validity test and reliability test. The data analysis requirements test used in this study were the linearity test and the multicollinearity test. Methods of data analysis using multiple linear regression analysis and the use of hypotheses using the t test and F test. The results of this study indicate that Work Discipline affects the Employee Performance of Hotel POP Bandar Lampung. Job Training has an effect on the Employee Performance of Hotel POP Bandar Lampung and collectively Work Discipline and Job Training have an effect on the Employee Performance of Hotel POP Bandar Lampung.
Implementasi SAK EMKM dalam Penyajian Laporan Keuangan pada UMKM Bidang Industri Pangan Fransiska Wahyu Lestari; Yohanes Suharsana; Devi Yani
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.n2.202207

Abstract

The purpose of this study was to determine whether the MSMEs of the Food Industry in East Hadimulyo, has implemented the FAS MSMEs. This research uses descriptive method, by looking at the elements presented in the financial statements in the MSMEs of Food Industry, East Hadimulyo and comparing them with the applicable the FAS MSMEs. And the result of this research is that the presentation of financial reports on MSMEs of Food Industry Sector, East Hadimulyo, has not implemented the FAS MSMEs. This is due to the lack of in-depth knowledge related to the preparation and presentation of financial statements.
Cover Jurnal GEMA Vol 14 No 2 (2022) - -
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

Abstract

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Pengaruh Rekrutmen dan Kompensasi Terhadap Kinerja Karyawan pada Perusahaan Umum DAMRI Cabang Lampung Eka Travilta Oktaria; Muhamad Irvan; Hairudin Hairudin
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 3 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi (Spesial issue)
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14i3.202201

Abstract

This study aims to determine how much influence recruitment and compensation have on employee performance. The method used in this study is a quantitative method. The sample studied amounted to 66 respondents consisting of staff and employees of the General Company Damri Branch Lampung. with the method of validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, T test (partial test), F test (simultaneous test) and coefficient of determination test. what the author can make is as follows: the results obtained from Fcount are 24,716. While the value of Ftable is 3.14, which means that Recruitment (X1) and Compensation (X2) have a significant influence on employee performance.
Strategi Pengembangan Usaha Mikro Kecil dan Menengah di Provinsi Lampung Novalita Novalita; Pipit Novila Sari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 3 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi (Spesial issue)
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14i3.202202

Abstract

This research aims to arrange the correct and operational strategies for developing small and medium enterprises (SMEs) in Lampung Province. It also needs to be known and analyzed the SMEs profile. Data used is primary and secondary data. Pri- mary data obtained through field surveys, while secondary data obtained from various publi- cation sources. Method of analysis used is descriptive approach. Associated with the various problems faced by SMEs, there are some strategies needed to overcome them. To develop the SMEs is not only charged to the SMEs themselves but also supported by all stakeholders. The support expected to come from business associations, colleges, related agencies in Lampung Province. Moreover, government policy is needed to encourage SMEs development. The SMEs development in Lampung Province basically is the acceleration of the SMEs trans- formation from formation phase to stabilization phase.
Adopsi Inovasi Fintech Berbasis Syariah di Indonesia: Studi Kasus Paylater Platform e-Commerce Rico Elhando Badri; Soraya Asnusa; Edi Pranyoto; Susanti Susanti; Arif Gunawan
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 3 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi (Spesial issue)
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v14i3.202203

Abstract

Technology and automation have become an important part of the global financial services market. Fintech is dramatically changing the way consumers conduct financial transactions. Simply put, it is a paylater service that allows consumers to buy products in installments over a certain period on an e-commerce platform for various needs. Currently, in Indonesia, several fintech companies provide pay-later services. Its implementation appears in many applications, ranging from digital wallets, and ticket bookings, to the most popular on e-commerce platforms and/or online marketplaces. Each provider has different specifications and coverage. The differentiating variables include loan value limits, interest, tenor, loan terms, coverage area, and integration into third-party services. The purpose of this study is to propose an expanded model of the technology acceptance model (TAM) in the use of financial technology (Fintech) in paylater services, in particular, to study and explore the role of image and religiosity in TAM, as well as provide policy recommendations for authorized agencies and providers. services in Indonesia regarding several important factors that need to be considered so that Indonesian Muslims are willing to use Fintech. The sample in this study is a Muslim population aged at least 18 years who use Fintech pay-later to make payment transactions on e-commerce in Bandar Lampung. Testing the data using SEM PLS. The results showed that Islamic Religiosity and Image were able to increase the Attitude toward using fintech payment pay-later through Perceived Ease of Use as a mediating variable, but Islamic Religiosity and Image reduced the Attitude toward using fintech pay-later through Perceived Usefulness as a mediating variable.

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