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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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ANALISIS FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF TRIANGLE FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This researh aims to identify and analyze the factors affecting financial statement fraud trianglepersperktif fraud in the banking companies listed in Indonesia Stock Exchange (BEI). Fraud triangle intheory cerssey, fraud triangle that pressures, opportunities, rationalization.For the sample of bankingcompanies totaled 6 companies, years of observation in this study was 5 years old, total observation inthis study was 30 sample observations.The results of this study explained that the external pressure (free cash flow) effect negative andsignificant effect on the financial statement fraud (FSF), financial targets (Return On Assets) negativeeffect but not significant effect on financial statement fraud (FSF), personal financial need (ownershipstock) effect negative but not significant effect on financial statement fraud (FSF), innefektif monitoring(total commissioners) negative effect and significant effect to financial statement fraud (FSF). financialstability (total assets) negative effect but not significant effect on financial statement fraud (FSF)
ANALISIS LINGKUNGAN RITEL TERHADAP PERILAKU PEMBELIAN YANG TIDAK TERENCANA (Studi Kasus Pada Konsumen Ramayana Robinson Rajabasa Bandar Lampung) Bambang Purwanto; Tanti Astuti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Marketers need a proper strategy that consumers are interested in making a purchase unplanned.Thepurpose of this study was to determine the effect of retail environments against unplanned purchasingbehavior. The study population is consumer Rajabasa Ramayana Robinson in Bandar Lampung andresearch respondents as many as 91 samples. Data collection instrument using a questionnaire withLikert scale that has been qualified validity and reliability as well as an analysis tool used is multiplelinear regressionT test results with a confidence level of 95% or α <0.05. The layout of the positive and significant effectto the results of statistical analysis tcount (2,253), saleswoman positive and significant impact with theresults tcount (2.335), a significant negative effect lighting with tcount (-2.601), music with a positive andsignificant effect tcount (2.133), aroma positively and significantly with tcount (2.255), the temperature doesnot affect the acquisition results tcount (-1.075), display significant negative effect with tcount (-2.772), signsof significant positive effect with tcount (2.052) and display of color has no effect with the acquisition tcount(1,102). F test result Fcount 5.297 and 0.000 significant level (p<0.05), the positive effect of allindependent variables and the dependent variable sigifikan.
ANALISIS PENERAPAN STUDI SOSIOTEKNIS PADA KEPUASAN KONSUMEN HOTEL ASOKA LUXURY BANDAR LAMPUNG Andy Dharma Tilaar
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One of the internal control structure adopted by the company is the controlling structure of theworkforce. Pengendalaian labor in hotel operations determine the success Hotel. The success of thehotel one of which is a success in the field of service. The success in the field of service can provide apositive effect on profit hotel revenue. The review provides an overview reviewing authors in thehospitality industry in suss out the problem in the field of efficiency or effectiveness of work in the hotelthat became a trend for Visit Lampung today.Implementation Study on Consumer Satisfaction with socio-technical variables on ASOKALUXURY, and is expected to have a positive impact which is expected to become a new studyconducted selanjutnya.Setelah data analysis is the conclusion of this study as follows from thecalculation, there is increased gradually from the application of the approach socio-technical evenlyprice increase completion of work at 0:16 every day, which means socio-technical approach provides apositive impact on the group of employees who menggunakannya.Dari described results it can beconcluded that the application of the model of studies socio-technical a positive impact on improvingservices at Hotel ASOKA LUXURY
ANALISIS PENGARUH MONEY LAUNDRY TERHADAP PROFIT MARGIN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014 Agnes Susana Merry Purwati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

During the development of the world economy with a wide range of advanced technologies,many cases of money laundry in Indonesia is quite a significant impact to the traffic balance ofpayments. Money Laundry will affect profit or profit is the ultimate goal to be achieved a company's mostimportant profit or maximum profit. By obtaining the maximum profit the company will achieve thetargets that have been targeted. This is the reason for doing research on the Indonesian StockExchange (BEI) branch of Bandar Lampung.The purpose of this study was conducted to analyze the effect of money laundry to the profitmargin of the banking company. The analysis performed in this study is the analysis of quantitativedescriptions by analyzing the development of the level of assets, liabilities, revenues, and earnings, ratioanalysis ROA, ROE and NPM as well as analysis of the calculation of money landry with the formula setforth by the Financial Services Authority (FSA) which will in an analysis to see the effect of moneylaundry to the profit margin.
ANALISIS TEAM WORK DAN PENGALAMAN KERJA TERHADAP PRODUKTIVITAS KERJA PEGAWAI RUMAH SAKIT PERTAMINA PRABUMULIH M Nasir
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

RACTRumah Sakit Pertamina Prabumulih(RSPP) is a medical institution that onstage KotaPrabumulih Sumatera Selatan has a duty to remain able to improve services more affordable for thequality and health status in order to manifest the highestWork experience is instrumental in improving a work effectiveness. Because people who haveexperience high employee will try to work can succeed as well as possible. Likewise, teamwork (teamwork) is also needed so that it can be established communication and good relationships betweenemployees in order to achieve company goals.The results showed Partially or simultaneous variable experience impact the team work and onwork productivity employees Rumah Sakit Pertamina Prabumulih(RSPP).
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi IBI Darmajaya Lampung) Sri Maryati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Motivation to learn a whole is said to be the driving force in the self-learning activities ofstudents cause, which ensures the continuity of learning. The principles of motivation in the learningprocess include: attention, relevance, confidence, and contentment. Learning style is a combination ofhow people absorb, organize and process information. Characteristics of learning modalities such asvisual, auditory, and kinesthetic. Behavioral dimension of learning is learning by individuals repeatedlyso it becomes automatic or spontaneous. Learning behavior characterized by accounting textbookreading habits, habits to learn, habit of visiting the library, and the preparation for exams.The level of understanding of accounting refers to the accounting value of the courses thatstudents have taken Auditing II and Accounting Theory. This study aimed to determine the effect oflearning motivation, learning behavior, and learning styles of the level of understanding of accountingempirical studies at the IBI Darmajaya Lampung majoring of accounting.
FENOMENA JANUARY EFFECT DI BURSA EFEK INDONESIA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE Theresia Dhian Kusumawati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Investment in stocks is currently a matter that is in demand by various groups, therefore therelevant information is needed by the investor, the analysis january effect on the manufacturing subsector of food and beverage into one benchmark to see how the condition of the company. This studyaims to determine whether the january effect occurs in food and beverage manufacturing companies,this type of research is descriptive quantitative research and data sources used are secondary dataannouncement stock prices in 2014-2015 were obtained from IDX sites, namely: (www.idx .co.id) that isthe object of the research data were processed using a comparative analysis of stock returns. Tax LossSelling most popularly associated with the January Effect is a Tax-Loss Selling hypothesis in whichinvestors sell shares to fall in value. window DressingWindow dressing is the selloff in stocks that memilikikinerja bad end of the year. Windowdressing is not much different from the Tax Loss Selling, where it inidilakukan by financial managerswith the aim that the performance report stock portfolio at year-end will look good performance. Fromthese results it can be concluded that not all companies affected by the January effect, this occurs dueto many factors, including large companies, and how long a company listed on the Stock Exchange.
PENERAPAN SISTEM INFORMASI CREDIT UNION INDONESIA (SICUNDO) PADA KOPERASI KREDIT SEHATI KARANGSARI LAMPUNG TENGAH Yohanes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of this study was to investigate the application of Information Systems CreditUnion Indonesia (SICUNDO) at the Credit Union Sehati. Kopdit Sehati need a better system to help theperformance of cooperatives in order to produce the financial statements are more efficient andaccurate. The above problems need to be dealt with using a better system in terms of technology,namely the credit union system information Indonesia (SICUNDO). The method used to determine theapplication Kopdit Sehati SICUNDO on the analysis of qualitative and quantitative analysis. Qualitativeanalysis comparing manual systems and information systems of the credit union Indonesia (SICUNDO)imposed by Kopdit Sehati. Quantitative analysis is comparing the lending and financial statementsbefore and after wearing SICUNDO.
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA TENAGA KEPENDIDIKAN DI UNIVERSITAS X Mochamad Vrans Romi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Abstract. This study aimed to analyze the influence of leadership and organizational culture onperformance of educators at the Islamic University of Bandung. This study uses a quantitative methodwith descriptive analysis and verification. Data was collected by questionnaires. The sample in thisstudy 130 respondents. Analysis of the data used is path analysis. The results showed transformationalleadership and work environment at the X University included in the excellent category that influencemotivation education personnel in order to improve the quality of service and the impact that is good forthe performance of educators at the X University
PERAN STANDAR KOMPETENSI TERHADAP KINERJA KARYAWAN DI PUSAT PERPUSTAKAAN DAN PENYEBARAN TEKNOLOGI PERTANIAN (PUSTAKA) BOGOR Vonny Tiara Narundana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Human resources and flexible government system toward environmental change areincreasingly decisive to get success in goal achieving. Competence is an important factor forperformance, but that alone have not been adequate in building the effectiveness. Performance isinfluenced by environment of organization involving its process and system. This study was conductedat the office of Indonesian Center for Agricultural Library and Technology Dissemination (PUSTAKA),Bogor.The subject of this study was employee of PUSTAKA office and census was used as thetechnic of sampling. Thus, the number of samples were 88 employees who are its whole population.Data was analyzed by SEM (Structural Equation Model) using PLS program. From the result, it was ableto conclude that competence influenced performance positively and significantly while policy also tookplace as moderator variable. The result of the test showed that policy moderated competence andperformance which mean the higher competence and policy were followed by greater performanceconversely.

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