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GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
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
PENERAPAN BALANCED SCORCECARD UNTUK MENINGKATKAN KINERJA BANK MANDIRI CABANG TELUK BETUNG Sri Risma Yenny; Yuliana -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aimed to analyze the implementation of the Balanced Scorecard as aperformance measurement in Telok Betong branch of Mandiri Bank. This study using descriptivestatistics methods of 4 (four) relevant measurement, that are: 1. financial perspective, using ROAdan ROE, 2. Customer perspective with Customer Retention, Customer Acquistion and CustomerSatisfaction Index. 3. Internal business process perspective measured using Manufacturing CycleEfficiency (MCE). 4. Learning and Growth Perspective using Absenteeism, Employee Training andEmployee Satisfaction Indeks.The results of this study concluded that the Balanced Scrocecard is a comprehensiveperformance measurement for executives and management , laying out the strategic objectives ofthe Bank in some set of performance benchmarks that are logically related to one another.Furthermore Balanced Scorecard helps managers understand the reciprocal relationship ofthe four perspectives, and functions to evaluate a wide range of activities till it can detect the activitywhich led to the decline of the company's performance at the same time take corrective measures.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM SEKTORFOOD AND BEVERAGE Lydia Sumiyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The objective of this study is toexamine the influence of Net Profit Margin, Current Ratio,Debt to Equity Ratio, Inventory Turnover and Price Earning Ratio against to stock return on themanufactur companies of Food and Beverages Sectors periode 2010-2014 partially. The populationin this research were the companies on Food and Beverages Sectors was listed in Indonesia StockExchange periode 2010-2014 and for the sampel were 6 companies by purposive samplingmethode.Independent variabel in this research were Net Profit Margin, Current Ratio, Debt to EquityRatio, Inventory Turnover and Price Earning Ratio. Dependent variabel were stock return. Theanalysis technique used multiple regression analysis and hypotheses test used T-test. It also madethe classic assumption test covering multicollinierity test, autocorrelation test, normally test, andheteroskedasticity test.In this research, partial NPM, CR, DER, ITO, and PER have not significant influence on thefood and baverages company’s stock return. Significance value of NPM 0,142 with α = 0,05 wheresig (0,142) > α (0,05), value of CR 0,851 with α = 0,05 where sig (0,851) > α (0,05), value of DER0,916 with α = 0,05 where sig (0,916) > α (0,05), value of ITO 0,586 with α = 0,05 where sig (0,586)> α (0,05), and value of PER 0,767 with α = 0,05 where sig (0,767) > α (0,05).
ANALISIS KUALITAS AUDITOR INSPEKTORAT PROVINSI LAMPUNG Yohannes P Kumagaya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of this study is to see the effect of the competence and independence of theauditors on the quality of the results of the examination of Lampung Province Inspectorateemployees.The analytical method used is to use the method of qualitative data analysis, as it providesinformation based on the translation of the data in the form of sentences. These results indicate thatthe qualitative analysis of the results obtained the following description: average values over thevariables Competence respondents with a score of 3.37 for 67.48% real (good), the average value ofvariable independence responder above by 3 , 39 with a score of 67.78% real (good), the averagevalue of the response variable quality test results for 3.37 with a score of 67.45% real (good).
ANALISIS INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS) PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Agnes Susana Merry Purwati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Accounting information is basically help ful to take adecision-making within the company.one of theforms ofaccounting informationis the financial statement. Therefore, accounting informationmust bequalified. This study aimstoanalyze the differences inthe quality of accounting informationbetween before and after the adoption of International Financial Reporting Standards (IFRS) into theIa Sonautomotive companies listed in Indonesia Stock Exchange.The results showed thatearnings management decreasedantatra before and after theadoption ofI FRS. But seen from the results ofpaired sample sttest wheresig (2 failed) for0.937>0.05, it can be concluded that Ho is accepted which means there is no difference in thequality of accounting information before and after the adoption ofI FRS
ANALISISMAKRO EKONOMI TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Theresia Dhian Kusumawati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The changing or developing which occurs in various economic variables of a country willgive impact on the capital market. If an indicator of macro economy is bad, it will give bad impact forthe capital market development. Whereas when an indicator of economy is good, so it will make agood impact on the condition of capital market.Rupiah exchange rate variable, inflation variable, deposit rate variable by partial as well assimultaneous has no significant impact on stock return.
PENGARUH BUDAYA ORGANISASI CINA DAN KOMPENSASI TERHADAP KINERJA PADA BEBERAPA BADAN USAHA DI LAMPUNG Andy Fitriyadi Dharma Tilaar
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One of theory that become a background of this research is performance that influenced bythe Chinese culture organization and compensation. This problem is being attractive since manybusiness competitions have been won by Chinese descent. It makes a negative polemic; polemicthat caused by business style and tricks which sometimes unreasonable but happened.Chinese culture organization is not a theory that having the real quality but uniqueness, itcaused by the increasing performance not only because of compensation but also awareness ofrelation and cooperation. This is proven by the number of Chinese cultural organization relationeffect and the compensation on performance as 89.6 %, this is confirmed by the number of theChinese cultural organization constant effect as 1.457 towards others free variable that is 0.337.
ANALISIS PENINGKATKAN KEMAMPUAN MANAJERIAL PEGAWAI NEGERI SIPIL Tobar -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Local Government Employees managerial ability is quite high. But there are someemployees who have managerial ability is low, especially the ability in terms of knowledge, a senseof responsibility to the job, and speed in serving the community, while job satisfaction is generallyhigh, but fellow employees is less encouraging, so it will have an impact on satisfaction they.Managerial capabilities affect the performance of employees, if the managerial ability isapplied with a load of their duties, then they will feel satisfied in their work, so it will improveperformance. Job satisfaction affect the performance of employees, if the employees are satisfied intheir work will strive to achieve good performance. Managerial capabilities and job satisfaction affectthe performance of employees, partially dominant managerial abilities affect the performance of theemployee job satisfaction.
STRATEGI MENINGKATKAN LOYALITAS MELALUI KEPUASAN PELANGGAN (Studi Produk Kartu Seluler PraBayar Mentari-Indosat Wilayah Lampung) Victor Marindra Ardianto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

In marketing, there is no doubt that customer loyalty is essential. Marketers will always try tokeep their customers last or even forever if it’s possible. Therefore, this research tries to exam thefactors impacting on customer loyalty. The predicted factors are: service quality, product quality,price, switching cost and customer satisfaction. Data about those variable was collected byconducting interviews with questionnaire to 135 respondents. The data then were being analyzedusing structural Equation Modeling (SEM) Method.With SEM method to test the hypothesis, the result shows that service quality have apositive impact on customer satisfaction, product quality have a positive impact on customersatisfaction, product price have a positive impact on the customer satisfaction, customer satisfactionhave a positive impact on switching cost, switching cost have a positive impact on customer loyalty.
ANALYSIS TEORI HERZBERG TERHADAP KEPUASAN KERJA KARYAWAN UNIVERSITAS SANATA DHARMA YOGYAKARTA Stefanus Rumangkit
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Motivation, employee performance, and employee work satisfaction are criteria that must befilled. Motivation in employee has an impact on working spirit to face the workplace. If the companydoes not support in giving motivation to employee so it can be ascertained that employeeperformance will decrease and it doesn’t create maximum employee work satisfaction.By applying of motivational and hygiene factor, makes the organization can retain itsemployees. This thing can lead an increasing of employees work satisfaction. The result of thisresearch indicates that a grow chance and recognition from others in theory motivational and worksatisfaction factor according to Herzberg is able to give positive impact on the employeeperformance.
ANALISIS PENDAPATAN TERHADAP ASET DAN LIABILITAS RUMAH SAKIT WISMA RINI PRINGSEWU PASCA PELAKSANAAN PROGRAM BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) Yohanes Suharsana; Bartolomeus Fredy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Health service for the time being into an industry that is in demand by employers in view of theimportance of public health. This make the government should help facilitate people to obtain health carewithout being complicated by the issue of cost is premises with program BPJS. Hospitals should be able toincrease its revenue through service by leveraging the asset and liabilities in order to compete with otherhospitals.This rearch aimed to analyze how the influence of incomeon asset and liability with the programBPJS in Wisma Rini Hospital. The analytical method used is the method of financial Statements usingcommon size ratio of profit and loss and balance sheet common Results of the study was to show that theincome greatly affects assets and liability with the program BPJS in Wisma Rini Hospital.

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