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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 286 Documents
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Kinerja Pegawai Perbankan di Era Digital: Peran Teknologi Inovasi dan Tantangan Beban Kerja Berlebih Anjani, Alvina; Hakim, Lukman Nul; Yohanson, AK
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202505

Abstract

Digital transformation in the banking sector has created new challenges in managing employee performance, especially related to technology adoption and workload management. This study aims to evaluate the effect of innovation technology and workload towards employee performance at Bank BRI Pringsewu, considering the lack of simultaneous studies on this issue in the context of regional banks. A quantitative method was used with a survey to the entire employee population (38 respondents). Data were analyzed using multiple linear regression. The result shows that the implementation of innovation technology contributed positively and significantly to employee performance, while excessive workload had a negative and significant effect. This study emphasizes the importance of continuous technology training and realistic workload management to support productivity. Practical implications are directed at increasing operational efficiency through a combination of digital strategies and balanced HR management.
Lebih dari sekadar Konten Viral: Bagaimana Kualitas Produk dan Kepercayaan Mempengaruhi Loyalitas Pelanggan di TikTok Shop Baimosa, Elisabet; Ferdinan, Bernardus Aris
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202502

Abstract

Kajian empiris terkait dengan loyalitas menjadi topik yang selalu menarik karena masih banyak ditemukan kesenjangan dari penelitian terdahulu, terutama jika dihubungkan dengan platform Tiktok shop. Subjek penelitian ini adalah para 150 pengguna Tiktok shop yang telah melakukan pembelian minimal 2 kali melalui platform Tiktok shop. Metode yang digunakan dalam penelitian ini adalah metode kuantiatif dengan structural equation modelling (SEM). Alat olah data yang digunakan adalah Smart-PLS. Hasil temuan menyatakan bahwa kualitas produk dan kepercayaan berpengaruh langsung dan tidak langsung terhadap loyalitas melalui kepuasan konsumen, dan kepuasan konsumen berpengaruh positif dan signifikan terhadap loyalitas. Implikasi praktis yang dapat dilakukan adalah Tiktok shop dapat melakukan proses screening secara berkala untuk menjaga kualitas produk yang ditawarkan dan mengoptimalkan layanan customer
Struktur Kepemilikan dan Kebijakan Dividen pada Perusahaan LQ45 di Bursa Efek Indonesia (BEI) Hasnawati, Sri; Dalimunthe, Nindytia Puspitasari; Faisol, Ahmad
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202501

Abstract

This study examines the relationship between ownership structure and dividend policy within the context of the LQ45 Index for the year 2021. Focusing on 33 constituent firms, the research analyzes the effects of public, institutional, and managerial ownership on corporate dividend decisions. Employing an Ordinary Least Squares (OLS) regression model, the analysis demonstrates a positive correlation between public ownership and dividend payouts, while revealing a negative association between institutional ownership and dividend policy. Conversely, the study finds no statistically significant impact of managerial ownership on dividend policy. This non-significance is potentially explained by the comparatively low average level of managerial ownership and a focus on reinvesting free cash flow. Additionally, the findings suggest a potential alignment between institutional and managerial ownership in favoring lower dividend distributions.
Kemampuan Melihat Peluang, Keyakinan Spiritualitas dan Kinerja Bisnis UMKM di Kota Palembang Setiawan, Antonius Singgih; Panjaitan, Delfi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202503

Abstract

Banyak penelitian terdahulu telah membuktikan berbagai faktor yang dapat memberikan dampak positif terhadap pencapaian kinerja usaha. Namun demikian, banyak dari penelitian terdahulu melihat faktor strategi dan pengunaan metode bisnis sebagai faktor kontekstual yang memberikan pengaruh terhadap kinerja bisnis, sebaliknya, belum bayak penelitian terdahulu melihat faktor karateritik pengusaha sebagai faktor kontekstual. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh kemampuan melihat peluang, keyakinan spiritualitas pengelola usaha di Kota Palembang terhadap kinerja bisnis usaha. Menggunakan sampel 134 respondeng (respon rate 89,22%), data diuji menggunakan SEM-PLS. Hasil penelitian menyimpulkan kemampuan melihat peluang dan keyakinan spiritualitas pengelola usaha di Kota Palembang berpengaruh positif terhadap kinerja bisnis usaha. Hal ini menunjukkan bahwa semakin tinggi kemampuan pengusaha melihat peluang, dan semakin tinggi tingkat spiritualitas pengusaha dapat memberikan dampak positif terhadap pencapaian kinerja optimal perusahaan.
Agresivitas Pajak di Pertambangan Batu Bara: Peran Capital Intensity dan Inventory Intensity di BEI Fahlevie, Recja; Anggraini, Leriza Desitama; Meiriasari, Vhika
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202507

Abstract

Low tax compliance among companies remains a critical issue, encouraging the emergence of tax aggressiveness practices, particularly in the coal mining sector which is considered high-risk in terms of tax management. Previous studies have shown mixed results regarding the factors that affect the tax aggressiveness, such as capital intensity and inventory intensity, indicating a research gap. This study aims to examine the effect of capital intensity, inventory intensity, audit committee, and firm size towards tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative method with purposive sampling of 10 companies, resulting in 19 data samples. Data were analyzed using panel data regression with the help of EViews 13 software. The result shows that capital intensity and inventory intensity have a significant effect towards tax aggressiveness, while the audit committee and firm size do not. This finding implies that companies and regulators should pay greater attention to asset management and inventory planning in designing effective tax strategies. Moreover, this study can serve as a reference for future study to explore other variables that may affect tax aggressiveness behavior more comprehensively.
Strategi Peningkatan Kinerja Karyawan melalui Disiplin Kerja, Pelatihan, dan Pengembangan Karir: Studi Kasus di BCA KCU Palembang Tampubolon, Miranda Roulina; Alie, Juhaini
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i2.202504

Abstract

In an era of competitive banking industry, improving employee performance is essential for company to achieve their strategic objectives. This study aims to analyze the effect of work discipline, training, and career development towards employee performance, both partially and simultaneously, among internship employees at PT Bank Central Asia, Tbk KCU Palembang. This study used a quantitative method by distributing questionnaires and conducting interviews. The sample consisted of 100 employees. Data were analyzed using SPSS version 20 through t-test and F-test. The t-test result shows that work discipline, training, and career development did not have a significant partial effect towards employee performance. However, the F-test result at a 5% significance level indicates that these three variables have a significant effect towards employee performance simultaneously. This study provides valuable insights for developing human resource strategies, particularly in strengthening training and career development based on discipline to improve employee performance. The findings may serve as a useful reference for future research and practical decision-making in managing internship employees in the banking sector.
Prediksi Financial Distress pada Industri Farmasi Indonesia: Pendekatan Altman Z-Score Periode Pandemi Susetyo, Maria Christha Dianing Ratri; Lestari, Fransiska Wahyu
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202506

Abstract

The level of company health is very important for companies in running their business, so that the ability to earn profits can continue to be improved in order to avoid potential financial distress, such as a situation where the company's finances are getting worse day by day so that the company is unable to pay its debts to creditors. This case will have an effect on companies, especially pharmaceutical industry companies. The pharmaceutical business is a business with products that people always need. The pharmaceutical industry is the fourth largest contributor to the country's economy, especially Indonesia in the non-oil and gas manufacturing industry. This study aims to determine the financial condition of pharmaceutical subsector manufacturing companies listed on the IDX for the 2020-2023 period. The analytical tool used in this study is the Altman Z-Score method with predetermined financial ratio calculations.The result of this study concludes that from the seven manufacturing companies in the pharmaceutical subsector, the financial condition of each company in 2020-2023 did not experience financial distress or was in a healthy condition. Meanwhile, the company that has the highest average value for the X4 ratio (share market value) is PT. Sido Muncul Herbal & Pharmaceutical Industry, Tbk and the company that has the lowest average ratio value is PT. Phapros, Tbk (PEHA).
Cover Jurnal GEMA Vol 17 No 1 (2025) Eka Saputri, Maria Edistianda
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

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

Abstract

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Apakah QRIS Benar-benar Meningkatkan Kinerja UMKM? Sebuah Studi Eksplanatori Sekuensial Berbasis TAM di Lampung, Indonesia Sari, Asia Novita; Masthuroh, Masthuroh; Indriyani, Indriyani
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 2 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i2.202501

Abstract

The increasing competitiveness and performance of micro, small, and medium enterprises (MSMEs) is significantly driven by the digital payment transformation towards the Quick Response Code Indonesian Standard (QRIS). However, there is still limited empirical evidence on how the Technology Acceptance Model (TAM) components and social influence shape QRIS usage and its impact on MSMEs performance. The purpose of this study is to examine how people's perceptions of usefulness, ease, convenience, trust, and social influence QRIS adoption. Furthermore, this study will also investigate how QRIS adoption impacts MSMEs performance in Lampung Province. This study was conducted using a mixed-methods, sequential explanatory design. The quantitative phase involved 198 small and medium enterprises (MSMEs) using QRIS, selected using a purposive-snowball sampling technique. After financial reports and questionnaires were collected, PLS-SEM was used to analyze the data. To enhance and explain the quantitative findings, a qualitative process was conducted through in-depth interviews. The results showed that perceived usefulness, ease, and trust had a positive and significant influence on QRIS usage. Perceived convenience and social influence, on the other hand, did not. It has been proven that the use of QRIS improves MSMEs performance by increasing transaction volume, sales, profits, and operational cost efficiency. The results indicate that improving digital literacy and system security elements are crucial to driving better QRIS adoption among MSMEs.
Pelatihan Kerja, Dukungan Organisasi, dan Kinerja Karyawan: Peran Mediasi Motivasi Kerja pada Ritel Modern di Indonesia Hakim, Lukman Nuzul; Sutriningsih, Titik
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 2 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i2.202503

Abstract

This study aims to analyze the influence of job training and organizational support on employee performance, with work motivation serving as an intervening variable at PT Sumber Alfaria Trijaya Tbk, Lampung Branch. Employing a quantitative associative approach through a survey method and purposive sampling technique, the research involved 200 respondents who had been employed for at least one year. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, classical assumption tests, and path analysis using SPSS version 26. The findings reveal that job training and organizational support significantly influence both work motivation and employee performance, either directly or indirectly through motivation as a mediating variable. The R² value of 0.487 for work motivation and 0.533 for employee performance indicates that the model has a strong explanatory power. These results highlight the critical role of work motivation in enhancing the effects of training and organizational support on performance and suggest that organizations should design more integrated and sustainable human resource development strategies. This study offers novelty by integrating work motivation as a mediating variable in the relationship between training and organizational support on employee performance in the modern retail sector, which has rarely been examined simultaneously in the context of regional branches. The findings are expected to serve as new empirical evidence for developing motivation-based performance improvement models in the Indonesian retail industry.

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