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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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FAKTOR-FAKTOR YANG MEMPENGARUHIPERILAKU BELANJA ONLINE (Studi Kasus Pada Mahasiswa Universitas 17 Agustus 1945 Jakarta) Donald Picauly
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The background of this research was the increasing potential market of online shopping inIndonesia but little is known about the behavior of online shopping in Indonesia. Very few studieshad been conducted in Indonesia about online shopping. This research try to fill the gap and giveuseful information for online marketers.The objective of this research was to examine the factors thatinfluence online shopping behavior. The design of this research applies a explanatory andquantitative research design. Survey research using questioner was used to collect the data.Samples was chosen through purposive sampling recruiting a total of 140 samples. Data analysisused in this research was SEM Analysis.The result of this research conclude that the best predictorfor onlineshopping behavior are perceived usefulness, trust, and intention to do online shopping.While perceived ease of use influence perceived usefulness significantly. This result can serve as aguideline for firms in online shopping business to strategize their marketing approaches that causebuying behavior.
ANALISIS PERBEDAAN MINAT BERWIRAUSAHA SEBELUM DAN SESUDAH MENEMPUH MATA KULIAH KEWIRAUSAHAAN PADA MAHASISWA STIE LAMPUNG TIMUR Febriyanto -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study discusses the differences in student interest in entrepreneurship before and aftertaking entrepreneurship courses. The goal is to analyze the differences that arise with the provisionof entrepreneurship courses. Quantitative research methods used with this type of comparativestudy, research instruments using questionnaires given to students who have not been taking andafter taking entrepreneurship courses. The results obtained from this study is that there aredifferences in interest in entrepreneurship among students who already take entrepreneurshipcourses with that who have not taken yet. This difference provides opportunities for further researchto study about the most dominant interest in starting entrepreneurship.
PENGARUH KARAKTERISTIK INTERNAL PERUSAHAAN DENGAN STIMULAN KEBIJAKAN PEMERINTAH TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PERUSAHAAN KECIL DI KOTA MATARAM Ni Nyoman Yuliati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to examine the influence of internal factors (such as, owners’ commitment,training, employees’ competence and teamwork) and government policies, functioning as themoderate variable, on the utilization of accounting information.This study employed a quantitative approach, in which the subject of the research study wasfocused on small manufacturing businesses. Initially the researcher wanted to use all of the subjectsto be the respondents of the study. However, out of the total 48 small business people contacted,only 42 people completed and returned the questionnaires. The collected data was then analyzedusing Moderating Regression Analysis (RMA).The resulting model and the test of significance found that the internal factors significantlyinfluencing the use of accounting information in small businesses were owners’, their levels ofeducation, training, and employees’ competence. The external factors, i.e. government policies,which served as a moderate variable in this study, were negligible because these factors proved tobecome insignificant stimulants that influenced the internal factors in the utilization of accountinginformation.
ANALISIS BESARNYA NILAI TAKSIR BARANG, JUMLAH NASABAH DAN TINGKAT BUNGA TERHADAP PENYALURAN KREDIT PADA PT PEGADAIAN (Persero) UNIT PEMBANTU CABANG NATAR TAHUN 2010-2014 R u d y -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

PT Pegadaian (Persero) is one alternative for people to get credit, both small scale andlarge scale, with easy and fast service. The more loans are given, means that the performance ofpawnshops is getting optimal. This is evidenced by the increase in lending by PT. Pegadaian(Persero) Natarsupporting branch unit.From the results of regression tests showed that the value of goods and the number ofcustomers has positive and significant impact on mortgage lending distribution.
ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PERINGKAT OBLIGASI Susanti -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Bond rating is something that should be considered for investors and issuers of bonds priorto making an investment decision. Bond Ratings provide an informative statement and signals abouta possible failure of a company's debt. The aim of this study is to provide empirical evidence onfinancial and non-financial factors which allegedly can predict bond ratings. On financial factors usedleverage ratios, profitability and the size of the company, while non-financial factors used bond age
ANALISIS KEPUASAN KONSUMEN MOBIL TOYOTA KIJANG INNOVA DI KOTA BANDAR LAMPUNG Theresia Dhian Kusumawati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Currently the products of Automotive has developed very rapidly as a result of the demandsof the market. One of the automotive products undergo rigorous competition is a car. Car is one ofthe needs or means used by consumers. This condition makes manufacturers trying with each otherto market similar products with different quality and brand from its competitors. Toyota is a brand ofautomotive is traded on the market.This study aims to determine how much influence the Product Quality Perception and BrandReputation of the Customer Satisfaction. The results on the variables obtained coefficient ofdetermination (R2) of 0.695 indicates that Customer Satisfaction are influenced by the perceivedproduct quality and Brand Reputation at 69.5% while the remaining 30.5% is influenced by factorsother than the factors examined.
PENGARUH WORKING CAPITAL TO TOTAL ASSETS, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PT BUKIT ASAM (PERSERO) TBK PERIODE 2009-2014 Lina Sari; Bambang Purwanto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Working Capital To Total Assets (WCTA), debt to equity ratio (DER), total asset turnover(TAT), and net profit margin (NPM) describes the level of the company's ability to meet its short-longfunds which will boost profit growth. The higher WCTA, TAT and NPM shows the level of sales andthe more efficient use of assets. DER which is lower will boost corporate profits. This shows theefficiency and increased sales that will raise earnings in PT Bukit Asam (Persero) Tbk.The results of calculations by t test (partial regression test) showed that WCTA has nosignificant effect on earnings growth. DER has no significant effect on earnings growth. TAT hassignificant effect on earnings growth. NPM has no significant effect on earnings growth. The resultsof calculations by F test (simultaneous regression test) showed that WCTA, DER, NPM and TATcollectivelyhave no significant effect on earnings growth at PT Bukit Asam (Persero)
ANALISIS PROGRAM KEMITRAAN DAN BINA LINGKUNGAN (PKBL) PTPN VII DI PROPINSI LAMPUNG Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to identify and analyze the partnership program thad already implementedby PTP Nusantra VII (Persero) into their Small Medium Enterprise (SME) partner or “mitra binaan”had an increased growth. This increase on growth measured from the increase in business profits,number of employees, sales and production of goods and loans that have been granted to thepartners.Results of a survey conducted found that Partnership program run by PTPN VII has raisedprofit venture established partners in the third sector, trade, industry, and agriculture. Only fewpartner had a problem in loans return, mainly in palm oil plantation partnership.
ANALISIS BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA CV. TIGA SAUDARA Andri Wijaya; Hesti Widi Astuti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to determine the influence of culture on employee performance on CV. TigaSaudara, so it can be obtained the actual experience of the problems faced by CV. Tiga Saudaraand can be used as consideration to address the problems faced by CV. Tiga Saudara and efforts toachieve the objectives to be achieved by CV. Tiga Saudara.In this study, data analysis tool used is validity, reliability, simple linear regression, and t test.Methods of data collection was obtained from primary data sourced directly from employees whowork at CV. Tiga Saudara The results of the simple regression equation Y = 1,348 + 1,444X and ttest indicates that the variable of employee performance is influenced by culture variables.
DETERMINAN SELF EFFICACY DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN SURAT KABAR HARIAN LAMPUNG POST Anggalia Wibasuri; Yunada Arpan
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Self Efficacy needed to encourage employees to believe in his ability in the objectives andexpected results. Self Efficacy high and motivation of employees play a role in improving theperformance of employees. The purpose of this study was to determine the effect of self-efficacy andmotivation to work simultaneously and partially on the performance of employees at the DepartmentEditors Getting Unit Editor and Reporter at PT. Present Mandiri (Daily Lampung). To determine theinfluence of independent variables on the dependent variable partially, t test was used. Whereas todetermine the effect of simultaneous independent variables on the dependent variable used F testsample used in this study were 32 respondents.

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