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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 292 Documents
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Peran Kantor Konsultan Pajak (KKP) dalam Kepatuhan Berbasis Coretax: Studi Kasus PPh Pasal 23 atas Jasa Freight Forwarding Widoretno, Astrini Aning; Cahyarani, Nezza Putri Ilham
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.v17i2.202502

Abstract

The digital transformation of tax administration through the Coretax system is expected to improve efficiency and taxpayer compliance. However, previous studies indicate that several challenges remain, such as mismatched tax rates and reporting errors in Income Tax Article 23, particularly in the freight forwarding service sector. This condition raises the question of how effectively Tax Consulting Firms (KKP) have implemented Coretax to ensure client compliance with tax regulations. This study aims to analyze the implementation of withholding, depositing, and reporting mechanisms for Income Tax Article 23 on freight forwarding services at KKP XXX and to evaluate the effectiveness of the Coretax system in supporting tax compliance. The research employs a descriptive qualitative approach with data collected through interviews, observations, literature review, and documentation. The findings show that KKP XXX has fulfilled all tax obligations in accordance with the regulations, including applying the 2% withholding rate and conducting automatic reporting through Coretax. The system enhances administrative efficiency and reporting accuracy through the integration of payment and reporting processes. This study emphasizes that tax digitalization through Coretax strengthens the role of KKP as a technology-based compliance facilitator and provides a scientific contribution to the development of an adaptive and accurate digital taxation system.
Gratis Ongkir dan Paylater terhadap Pembelian Impulsif Mahasiswa Gen Z: Peran Moderasi Gaya Hidup Vahera, Anyelir Aliya; Wuryanti, Lestari; Mufahamah, Euis
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.v17i2.202505

Abstract

This study’s purpose is identifying lifestyle role factors that influencing free shipping impact and Paylater on impulsive purchases made by Generation Z students. Midwifery Study Program students at Malahayati University (Intake of 2019–2023) participated as respondents. This study analyzed 129 surveys. The research data was analyzed using quantitative methods and hypothesis testing, that used the MRA test using analysis tools which is IBM SPSS. This study has results that free shipping with t-value 2.252> t-table 1.984 and 0.000 <0.05 significant value on impulsive buying behavior, Paylater has a t-value of 5.923> t-table 1.984 and a significance value of 0.000 <0.05 on impulsive buying behavior, Free shipping and Paylater have a simultaneous or joint effect on Impulsive Buying behavior, Lifestyle has an moderate ability to influence free shipping variables on Impulsive Buying Behavior, Lifestyle is able to moderate the influence of Paylater variables on Impulsive Buying Behavior. Free shipping influence variables, Paylater on Behavior of Impulsive Buying after a moderating variable presence (Lifestyle) is 62.6%. These findings support modern consumer behavior theories that emphasize the importance of psychological and lifestyle aspects in influencing purchasing decisions in the digital era.
Pentingnya Kualitas Pelayanan Dibanding Harga: Kepuasan Konsumen pada Jasa Roasting Kopi di Daerah Pedesaan Indonesia Setiawan, Riki; Suhendi, Andreas; Ardianto, Victor Marindra; Arpan, Yunada
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.v17i2.202506

Abstract

The coffee agro-industry in Indonesia is growing, increasing the demand for quality roasting services. Consequently, service quality and price have become important components in determining customer satisfaction. However, there is no empirical evidence on how these two components influence satisfaction in local coffee roasting MSMEs. The purpose of this study was to evaluate the influence of service quality and price on customer satisfaction with coffee roasting services at “Coffee Srimenganten”, Pulau Panggung. This study used a quantitative approach designed as a survey. Data were collected through a structured questionnaire administered to 72 customers who had used the roasting service at least twice. Validity and reliability tests, as well as classical assumption tests (normality and multicollinearity), were conducted before data analysis using multiple linear regression. T-tests and F-tests were used to test the hypotheses. The results showed that, although price did not partially influence customer satisfaction, service quality had a positive and significant effect on customer satisfaction. However, both significantly influenced customer satisfaction. The results indicate that customers are more sensitive to service quality in coffee roasting services compared to price variations within a reasonable range. Practically, this study shows that coffee roasting MSMEs must prioritize consistent, responsive, and reliable service as the main way to maintain customer satisfaction and loyalty.
Kebijakan Hutang dan Keputusan Investasi sebagai Determinan Nilai Perusahaan: Bukti pada Sektor Transportasi Darat Indonesia Octaria, Rani; Salma, Nur; Hasbullah, Hasbullah
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.v17i2.202507

Abstract

Maintaining firm value is a strategic problem in Indonesia's capital-intensive land transportation business, which is also extremely vulnerable to demand shocks, fuel prices, and infrastructure expenses. There is currently little data on how internal finance policies affect business value in this particular industry because most prior research has employed mixed-industry samples. This study examines how investment choices and debt policies affect the firm value of land transportation businesses listed between 2020 and 2024 on the Indonesia Stock Exchange (IDX). Data from seven companies (35 firm-year observations) were gathered from audited financial statements using a quantitative method, and SPSS 26 was used for multiple linear regression analysis. The Debt to Assets Ratio (DAR), Price Earnings Ratio (PER), and Price to Book Value (PBV) serve as proxies for debt policy, investment decisions, and company value, respectively. The findings indicate that while investment choices do not significantly affect business value, debt policy does have a positive and significant impact. Nonetheless, investment choices and debt policies work together to significantly impact business value, accounting for 60.4% of the variance. These results demonstrate how crucial financing structure is to value creation in capital-intensive land transportation companies and suggest that management should maximize leverage use while better informing the market about long-term investment plans.
Mengurai Paradoks Green Brand Image–Green Perceived Quality: Peran Mediasi Green Trust pada Konsumen Natur-E di Indonesia Vitratin, Vitratin; Yuniastuti, Rina Milyati; Ismulyani, Heditia Umi; Inonu, Saddam Hussein; Zahra, Fahmiati
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.v17i2.202504X

Abstract

Rising environmental awareness encourages green cosmetic companies to build a green brand image. However, perceived good quality is not always followed by a good green image, which causes a paradox in green marketing strategies, especially in emerging markets. The purpose of this study was to examine green brand image against perceived good green quality and green trust as a mediating variable among Natur-E supplement customers in Bandar Lampung. This study conducted a quantitative survey of 198 Natur-E customers aged at least 18 years who were purposively selected. Structural Equation Modeling–Partial Least Squares (SEM-PLS) was used to analyze the data. The results showed that green brand image had a negative and significant effect on perceived green quality, but a positive and significant effect on green trust. Green trust also had a positive and significant effect on perceived green quality, and partially mediated the relationship between green brand and green quality with a mediating effect of 61.9%. The results indicate that green image does not automatically improve perceived quality without supporting customer trust. Natur-E should align green claims with product quality and increase trust through consistent sustainability practices. Theoretically, this study adds to the green marketing literature by revealing the paradox between green brand image and perceived quality, and emphasizing that green beliefs play a mediating role in the context of green cosmetics in emerging markets..
Cover Jurnal GEMA Vol 17 No 2 (2025) Saputri, maria edistianda eka
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

Abstract

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Penanganan Keluhan, Kualitas Pelayanan, Kepuasan Pelanggan Della Shafira; Susi Indriyani; Desi Derina Yusda
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 18 No 1 (2026): 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.v18i1.202606

Abstract

The increasing number of customer complaints from PDAM Way Rilau Bandar Lampung indicates the need to evaluate complaint handling and service quality to improve customer satisfaction. This study aims to analyze the influence of complaint handling and service quality on customer satisfaction at PDAM Way Rilau. The study used a quantitative approach with a survey method involving 381 respondents selected through purposive sampling from 53,029 active customers. Data were collected using a questionnaire and analyzed using multiple linear regression using SPSS version 20. The results showed that complaint handling had a positive and significant effect on customer satisfaction (β = 0.384; t = 4.139; p < 0.001), as did service quality (β = 0.471; t = 6.008; p < 0.001). Simultaneously, both variables significantly influenced customer satisfaction (F = 106.224; p < 0.001) with a coefficient of determination (R²) of 0.360. These findings indicate that service quality and effective complaint handling are important factors in increasing customer satisfaction. Theoretically, this study strengthens the public service management literature by confirming that service quality and complaint handling are the primary determinants of customer satisfaction in regional water service providers.
A, The Pengaruh Leadership style dan Motivasi Kerja terhadap Performa Guru pada SMAN 1 Abung Pekurun Amellia Suganda; Defrizal Defrizal
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 18 No 1 (2026): 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.v18i1.202603

Abstract

Teacher effectiveness plays a crucial role in fostering standards. However, previous research findings on the impact of work motivation and leadership style on teacher performance are conflicting. Therefore, the purpose of this study was to examine how work motivation and democratic leadership style influence teacher performance at SMAN 1 Abung Pekurun. Forty instructors participated in this quantitative study as respondents. IBM SPSS version 25 was used to analyze the data using multiple linear regression. The study showed that work motivation and democratic leadership style have a partial and equal influence on teacher effectiveness. These findings suggest that teacher performance growth can be supported by high levels of work motivation and participatory leadership. This research can be used as a reference for future research in the field of educational management and strengthens empirical evidence that democratic leadership style and work motivation are important variables in fostering teacher performance.
Akselerasi Kinerja Aparatur Sektor Publik: Analisis Integratif Pelatihan, Kepastian Karier, dan Disiplin Kerja pada Institusi Penyuluh Kependudukan Daerah Ardian Saputra; Defrizal Defrizal
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 18 No 1 (2026): 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.v18i1.202601

Abstract

One of the most important factors supporting organizational effectiveness is employee performance. Previous research findings regarding the impact of work discipline, career growth, and training on employee performance are still mixed. Therefore, the purpose of this study is to determine how employee performance at the National Population and Family Planning Agency (BKKBN) in West Sungkai District is affected by training, career growth, and work discipline. Thirty BKKBN employees in West Sungkai Regency participated in this quantitative investigation as respondents. IBM SPSS Version 25 was used to analyze the data using multiple linear regression. The research findings indicate that work discipline, career development, and training all impact employee performance. These three factors also influence employee performance simultaneously, with career growth being the most important factor. These findings indicate that competency development, career clarity, and the implementation of good work discipline can help improve employee performance. By strengthening empirical data on the importance of training, career development, and work discipline in improving employee performance in government agencies, this study adds to the knowledge of public sector human resource management.
Menstimulasi Kepuasan Pelanggan dalam Ekonomi Kreatif: Penilaian Strategis Harga dan Kualitas Produk pada Toko Citra Oleh-Oleh Warisan Budaya Lampung Chantika Putri; Susi Indriyani; Evi Meidasari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 18 No 1 (2026): 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.v18i1.202605

Abstract

This quantitative study aims to analyze the influence of product quality and price on customer satisfaction at Citra Lampung Souvenir Store. The study involved 306 respondents selected through purposive sampling based on the Krejcie table. Data were analyzed using multiple linear regression with SPSS version 26. The results indicate that product quality has a positive and significant effect on customer satisfaction (sig. = 0.026; t = 2.242), while price also has a positive and significant effect (sig. = 0.000; t = 6.669) and is the most dominant variable. The coefficient of determination (R²) of 0.255 shows that product quality and price explain 25.5% of the variation in customer satisfaction, while the remaining 74.5% is influenced by other factors outside the research model. These findings confirm that consistent product quality and competitive pricing play important roles in enhancing customer satisfaction in regional souvenir businesses.

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