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.
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285 Documents
<![CDATA[Implikasi Biaya Kualitas Terhadap Produk Rusak Pada Produk Cake Home Industri ]]>
<![CDATA[Nasyaroeka, Jhon]]>;
<![CDATA[Yuniastuti, Rina Milyati]]>;
<![CDATA[Lestari, Fransiska Wahyu]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768//gema.v15n2.202303
<![CDATA[Quality cost is the costs to prevent defective products that do not comply with the company's standard criteria. This research was conducted because there were products that did not comply with the company standard, especially products in the home industry. For this reason, the research aims to analyze the implications of quality costs on defective products by looking at two quality costs, that is prevention costs and assessment costs. Products said as defective products in this research are damage or failed products. The object of this research was carried out in the home food industry business of making onion cakes. The method in this research is descriptive quantitative analysis. The statistical tests were multiple linear regression, simultaneous test and t test. The result of the F test shows that prevention costs and assessment costs affect the defective products simultaneously. The t test result shows that prevention cost has an effect towards defective products and also assessment costs have an effect towards defective products. This research has implications for home industry products to reduce the quality costs so that no more defective products produced.]]>
<![CDATA[Analisis Minat Kuliah Mahasiswa di STIE Gentiaras Bandar Lampung Melalui Media Periklanan ]]>
<![CDATA[Jordan, Jordan]]>;
<![CDATA[Kusumawati, Theresia Dhian]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768//gema.v15.n2.202304
<![CDATA[The purpose of this study is to analyze students' lecture interest at STIE Gentiaras Bandar Lampung through advertising media. This type of study is causality associative study. The population in this study were all active students of STIE Gentiaras. The sampling technique in this study used the Proportional Stratified Random Sampling Technique with a total sample of 200 respondents. The data analysis method in this study used Simple Linear Regression Analysis. The result of data analysis in this study shows that there is an effect of advertising media towards students' lecture interest at STIE Gentiaras Bandar Lampung.]]>
<![CDATA[Dampak Belanja Modal terhadap Cash Holding: Bukti dari Sektor Real Estat dan Properti ]]>
<![CDATA[Badri, Rico Elhando]]>;
<![CDATA[Yohanson, A.K.]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768//gema.v15n2.202307
<![CDATA[The assessment of a company's financial can be ascertained by examining its cash management practices, particularly in relation to achieving an ideal level of Cash Holding. Existing literature indicates that the level of cash reserves held by a firm can serve as an indicator of the quality of its corporate governance framework. The primary aim of this research is to examine the effect of capital expenditures, net working capital, leverage, and board of commissioners towards the cash holdings of companies operating in the real estate and real estate sector. The research focused on the period spanning from 2019 to 2022. The research used an associative research approach, with a sample size of 31 companies that were selected using purposive selection. The data analysis was used a multiple regression approach, specifically employing panel data. The result of the study shows that net working capital, leverage, and the presence of board of commissioners exert a notable affect the cash holdings, however capital expenditures has no significant effect towards cash holdings. The finding shows that it would be prudent for companies operating in the real estate industry to prioritize the efficient management of net working capital and leverage ratios in order to maintain a robust cash position. Moreover, this underscores the imperative of proactive engagement and supervision by the board of commissioners in the process of making budgetary decisions.]]>
<![CDATA[Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Tunas Dwipa Matra Honda Raden Intan Bandar Lampung ]]>
<![CDATA[Taruna, Dede Septian]]>;
<![CDATA[Sari, Pipit Novila]]>;
<![CDATA[Novalita, Novalita]]>;
<![CDATA[Wengrum, Adinda Puspita]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v16i1.202403
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh motivasi kerja dan disiplin kerja terhadap kinerja karyawan PT. Tunas Dwipa Matra Honda Raden Intan Bandar Lampung. Pengumpulan data dilakukan dengan menyebarkan kuesioner sebanyak 50 responden dan menggunakan pendekatan deskriptif kuantitatif. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel motivasi dan disiplin berpengaruh terhadap kinerja karyawan secara parsial dan simultan. Hal ini dibuktikan dengan hasil uji simultan (Uji F) dan hasil Uji Parsial (Uji t) yang menunjukkan nilai signifikan dari dua variabel bebas dan mendukung hipotesa. Berdasarkan penjelasan di atas, dapat disimpulkan bahwa terdapat pengaruh secara simultan antara variabel motivasi kerja dan disiplin kerja terhadap kinerja karyawan PT. Tunas Dwipa Matra Honda Raden Intan Bandar Lampung.]]>
<![CDATA[Implikasi Disiplin dan Stres Kerja Terhadap Kinerja Karyawan di Rumah Sakit Ibu Anak ]]>
<![CDATA[Felida, Elisabeth Mega]]>;
<![CDATA[Yuniastuti, Rina Milyati]]>;
<![CDATA[Vitratin, Vitratin]]>;
<![CDATA[K Harahap, Aderina]]>;
<![CDATA[Hairani, Tuti]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768//gema.v15.n2.202301
<![CDATA[Low levels of employee work discipline and high levels of work stress causes the decreased of employee performance. This problem become an internal problem at the Santa Anna Maternal and Child Hospital in Teluk Betung. The aim of this research is to determine the implications of work discipline and work stress towards employee performance at maternal and child hospitals. The researcher used quantitative research method with the population of 169 employees. The research data was obtained from interview and survey. The instrument wastested using validity and reliability tests, while data analysis used the t test and F test. The result of the t test shows that the work discipline variable has an effect towards employee performance, the work stress variable has no effect towards employee performance at the Santa Anna Marital and Child Hospital in Teluk Betung. The result of the F test shows that work discipline and work stress affects the employee performance. The implications of thisresearch is to give attention on work discipline and work stress in order to improve the employee performance. For further research, it is recommended to add moderating variables or intervening variables.]]>
<![CDATA[Cover Jurnal GEMA Vol 15 No 1 (2023) ]]>
<![CDATA[eka saputri, maria edistianda]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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<![CDATA[Penilaian Kinerja Balanced Scorecard Non Keuangan: Studi Kasus pada SMPN 27 Bandar Lampung ]]>
<![CDATA[Mufahamah, Euis]]>;
<![CDATA[Indriani, Wiewiek]]>;
<![CDATA[Suganda, Amellia]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v16i1.202401
<![CDATA[Pada penyelidikan ini yakni supaya mengetahui evaluasi kinerja memakai pada pendekatan balanced scorecard non keuangan. Penyelidikan ini hendak memakai pendekatan kuantitatif dalam metode survei dengan menyebarkan kuesioner di SMP N 27 Bandar Lampung. Sumber data dengan diterapkan ialah data primer (angket) serta data sekunder. Data di olah menggunakan Aplikasi SmartPLS. Populasi pada kajian ini yaitu semua pegawai SMP N 27 Bandar Lampung dengan total keseluruhan sampel yaitu 40 orang. Hasil penelitian ini adalah Sudut pandang pelanggan tidak ada pengaruh signifikan pada kinerja pegawai SMPN 27 Bandar Lampung, artinya tidak terdapat efek dengan perspektif pelanggan pada kinerja pegawai SMPN 27 Bandar Lampung, Perspektif Bisnis Internal tidak terdapatnya efek signifikan pada kinerja pegawai SMPN 27 Bandar Lampung, artinya tidak memiliki pengaruh dalam perspektif bisnis internal pada kinerja pegawai SMPN 27 Bandar Lampung, Perspektif Pertumbuhan dan Pembelajaran memengaruhi secara signifikan pada kinerja pegawai SMPN 27 Bandar Lampung, artinya perspektif pertumbuhan dan pembelajaran ada pengaruh pada kinerja pegawai SMPN 27 Bandar Lampung. Penelitian ini menggunakan pendekatan balanced scorecard dalam membatasi dengan sudut pandang pelanggan, bisnis internal dan perspektif belajar serta pertumbuhan. Penyelidikan ini bisa berguna untuk perusahaan juga kantor pemerintah dalam penilaian kinerja karyawan atau pegawai.]]>
<![CDATA[Pengaruh Biaya Kualitas Terhadap Minimalisasi Produk Rusak (Studi Kasus Pada Produk Home Industri Makanan) ]]>
<![CDATA[Yuniastuti, Rina Milyati]]>;
<![CDATA[Nasyaroeka, Jhon]]>;
<![CDATA[Lestari, Fransiska Wahyu]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v16i1.202405
<![CDATA[The research aims to analyze the effect of quality costs (prevention costs, assessment costs) on the damaged products. According to this research, a damaged product is a failed product; products that cannot be traded according to business standards. This research was carried out regarding to the issue of damaged products which could cause in losses due to product quality not being guaranteed, increasing of raw materials and increasing of production costs. This research object is a home industry business which making snacks called Risoles. This home industry business is included in the micro, small and medium enterprises. This research sample was taken from 2020-2022. The research method used descriptive quantitative analysis. Statistical tests used multiple regression analysis. Model feasibility test and t test and determination test. The F test shows the prevention costs and assessment costs affect damaged products. The t test/partial test result shows the prevention costs has an effect on damaged products, the assessment costs of also has an effect on damaged products. This research can make a contribution to home industry to more focus in minimizing damaged products so that they do not suffer losses and it is also recommended to make quality cost reports periodically.]]>
<![CDATA[Peran Mediasi Kepuasan Kerja Pada Pengaruh Retensi Karyawan Dan Loyalitas Kerja Terhadap Kinerja Karyawan Pada Pt. Cipta Karya Mandiri ]]>
<![CDATA[Loliyana, Rina]]>;
<![CDATA[Loliyani, Rini]]>;
<![CDATA[Isabella, Astrid Aprica]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v16i1.202406
<![CDATA[The success of a company can be seen from the employee performance in the company. Employee job satisfaction is an indicator of the success or failure of a company. PT.Cipta Karya Mandiri is a company that operates in the financial savings and loans sector. The employee of PT.Cipta Karya Mandiri in 2024 are 94 people. The sample was taken using census techniques as many as 94 people. The analysis techniques used are the classical assumption test, hypothesis test, multiple linear regression test and Moderate Regression Analysis (MRA) test. Based on the results of the analysis, it can be concluded that employee retention has a significant effect on employee performance, and employee loyalty has a significant effect on employee performance partially and employee retention and employee loyalty have a significant effect on employee performance simultaneously. Meanwhile, job satisfaction can mediate employee retention and employee loyalty towards employee performance simultaneously. The better employee retention and employee loyalty, the greater employee commitment and performance. The implications of this research that it is necessary to pay attention to employee retention, work loyalty and employee satisfaction in order to improve employee performance. For further research, it is recommended to add other variables that affect employee performance.]]>
<![CDATA[Pengaruh Sistem Pembayaran Digital dan Penerapan Sistem Informasi Akuntansi (SIA) Penjualan Terhadap Efektivitas dan Efisiensi Penjualan pada PT Sumber Alfariya Trijaya Tbk ]]>
<![CDATA[Oktaria, Eka Travilta]]>;
<![CDATA[Hermansyah, Hermansyah]]>;
<![CDATA[Nugroho, Yudhinanto Cahyo]]>;
<![CDATA[Hairudin, Hairudin]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd) ]]>
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DOI: 10.47768/gema.v16i1.202404
<![CDATA[In a retail business, the use of technology can help business owners increasing their income, with increasingly tight competition where everything is required to be faster, more effective and efficient, both in terms of payment systems and sales transactions. The use of cash and recording sales is considered ineffective and inefficient because it takes a long time for each transaction and it is very easy for fraud, so the need for a digital payment system and sales accounting information system is needed so that the sales process system is well organized and automatic, moreover does not affect other aspects. The type of this research is quantitative research using primary data and egression test.]]>
