GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
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.
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286 Documents
<![CDATA[ANALISIS PENGGUNAAN HUTANG TERHADAP PROFITABILITAS PT WAHANA ABADI RUKUN AGUNG SEJAHTERA BANDAR LAMPUNG ]]>
<![CDATA[Ardansyah -]]>;
<![CDATA[Yohanes Davit Widarto]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The purpose of this research was to determine the effect of the use of debt to the profitabilityof the company PT. Wahana AbadiRukun AgungSejahtera Bandar Lampung. The data used is afinancial data company balance sheet and income statement in 2008 until 2012, and then processedinto more specific data to make it easier to analyze. The analytical tool used in this research is asimple linear regression analysis model, used to see the connection between the use of debt as aindependent variable (X) with the profitability of the company as the dependent variable (Y), whichhypothesis that the use of debt has a positive effect on the profitability of the company.The regression equation obtained was Y = -10.806 + 0.166X, this shows that the positiveinfluence between the use of debt to the company's profitability. Based on hypothesis testing with thet-test obtained 17.107 as t count and 2,776 as t table. This means that Ho was reject and Ha wasaccept because -t table > -t count, t count>t table so it can be concluded that the effect of significantlybetween the use of debt to profitability]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN SEKTOR PROPERTI ]]>
<![CDATA[Lydia Sumiyati]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[This researh aims to analyze about how is the influence of the financial performance of thecompany that is focused to the Price Earning Ratio (PER), Earning Per Share (EPS) and Return onAsset (ROA) toward the stock price in the company property period 2008 − 2012.The companies in this researh are BSDE (Bumi Serpong Damai Tbk), PWON (PakuwonJati Tbk), and ASRI (Alam Sutera Realty Tbk)) and taken by certain criteria which are the most liquidproperty companies (the frequency of occurrence of selling − buying shares) registered in theIndonesia Stock Exchange and included in the list of company IDX30. The methods of analysis thatwere used in this research by using F Test, T Test, Coefficient Determinants, and Linear RegressionTest.The results showed that PER, EPS, and ROA had significant influence toward stock prices.For PER had a positive influence but not significant influence towards stock prices, and EPS had asignificant positive influence towards stock prices, and ROA had a significant influence and negativeinfluence toward the company's stock price property sector]]>
<![CDATA[NILAI HARAPAN ATAS LAYANAN JAMINAN KESEHATAN DI BANDAR LAMPUNG ]]>
<![CDATA[Aswin -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Services of public health insurance is a program initiated by the central and local governments toprovide health insurance to the poor.The programs initiated are not only limited to the fulfillment ofthe government's performance, but it can meet the expectations of the people who are less able toget health insurance in accordance with the standards of decent treatment. The results of a researchshowed that there is negative gap between the performance of hospitals and health centers and thehope of patients on health insurance services. The results of each dimension of service quality, theaverage values obtained overall dimensions of quality (Q) is 0.767 <1, it indicates that the quality ofservice perceived by the patient / community use of health care services is still not well or notoptimal, so not able to meet the expectations of patients .]]>
<![CDATA[ANALISIS LOYALITAS MEREK KENDARAAN MITSUBISHI L300 ]]>
<![CDATA[Yunada Arpan]]>;
<![CDATA[B Brian Diaspri]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[This study was conducted to analyze the factors that affect consumers to develop theirloyalty. The independent variable of this study is brand trust, and the dependent variable is brandloyalty of Mitsubushi L300 vehicles on company PT. Lautan Berlian Utama Motor. Analysis used is asimple regression analysis, and the results is Y = 1,550 + 0,241 X1 + 0,345 X2 + 1,006 X3. Theindependent variables were the greatest influence on the dependent variable is a characteristic ofthe brand-customer relationship (5,025), followed by the variable characteristics of companies(2,149).Coefficient of determination (adjusted R2) is 0.899 means that the model koefesiensi greatdetermination. Based on the research results, suggestions can be given that the company needs tooptimize the application of these three variables.]]>
<![CDATA[HUBUNGAN MOTIVASI KERJA DENGAN BUDAYA ORGANISASI KARYAWAN PADA DIAN KONVEKSI BANDUNG ]]>
<![CDATA[Andri Irawan]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Working world to day face a highly competitive situation including small and mediumenterprises. the biggest disadvantage of small and medium enterprise sector is the skills of itshuman resources. A good working environ mentis expected by employees in maintaining hismotivation to always remain high this so that the employees are always able to face the challengesof higher organizationAssociative method in this study is used to find how much the relation ship between workmotivation and organizational culture on Dian Convection. The population in this study wereemployees at Dian Convection, amounting to 10 people. Types of statistics used are parametricstatistical correlation analysisCorrelation coefficient of 0.940 interpret that relation ship work motivation and organizationalculture on Dian very strong. This is because there is a strong emotional connection in the form of along friendship and positive among employees Dian Convection]]>
<![CDATA[ANALISIS PENERAPAN KREDIT USAHA MIKRO KECIL MENENGAH PADA PT. BPR EKA BUMI ARTHA CABANG UNIT II TULANG BAWANG ]]>
<![CDATA[Rudy -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Credit evaluation is an important element in the provision of credit to debtors. Lendingactivities, we need a good and thorough analysis of all aspects of credit that can support the loanprocess, in order to prevent the occurrence of a credit risk.The purpose of this study is to investigate the application of credit made by the PT BPR EkaBumi Artha. From the analysis of data using analysis tools 5C is a character, capacity, capital,collateral and condition can determine debtors whether or not receive a credit of PT BPR Eka BumiArtha.]]>
<![CDATA[ANALISIS PORTOFOLIO DENGAN MENGGUNAKAN MODEL CAPM DAN APT UNTUK MEMPREDIKSI RETURN SAHAM LQ 45 DI BEI ]]>
<![CDATA[Ita Fionita]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[The objective of the research is to analyze portfolio with Capital Asset Pricing Model (CAPM)and Arbitrage Pricing Theory (APT) to predict Stock Return of LQ 45 at Indonenesia Stock Exchange(BEI). This research uses simple linier regression analysis method for CAPM model and double linierregression analysis method for APT model. The independent variable in this research is LQ 45Stocks while the dependent variables are market risk premium, exchange, SBI, inflation and PDB.The analysis with CAPM and APT model is used to know the optimum portfolio return, whileIndex Jansen is used to measure the portfolio performance. Further, t test is used to know thedifference between CAPM and APT model. The sampling in this research is 31 companies withcertain criteria such as 1) A listed companies at LQ 45 stock at BEI, 2) Listed companies at LQ 45stock which are actively traded continuously from January 2009 to December 2010.]]>
<![CDATA[ANALISIS MODAL TERHADAP SISA HASIL USAHA PADA KOPERASI KREDIT UBEKA ALB. GENTIARAS PRINGSEWU ]]>
<![CDATA[Yohanes Suharsana]]>;
<![CDATA[Istiasih Fajar Riani]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[One form is a cooperative venture capital providers. Cooperative capital comes from its owncapital and loan capital. In addition to capital, profit is also one measure of a cooperative survival.Based on this background, the authors are interested in taking the title of Capital Analysis ofCooperative Research Against Business Profits On Credit Cooperatives (KOPDIT) Ubeka. Alb.Gentiaras Pringsewu.This research was conducted at the Cooperative Credit (KOPDIT) Ubeka Alb.Gentiaras Pringsewu, in May and ending in July 2014.Research conducted using quantitative research with data analysis techniques using theirown capital profitability analysis and loan capital to measure the profitability of capital to the balanceof the cooperative. The results of the analysis of the data found that the overall profitability of owncapital amounted to 28.91% while the overall profitability of the loan capital amounted to 6.44%, bothequity and loan capital experienced fluctuating movement. Based on the criteria of health BUMNprofitability of own capital profitability relatively healthy all whereas capital loans classified as lesshealthy. This means that the role given their own capital to increase SHU greater than the loancapital.Based on the results of the study suggested the cooperative needs to promote itself to thepublic and improve the primary savings to get their own capital are more likely to increase the SHU,and use the collector to minimize accounts receivable.]]>
<![CDATA[ANALISIS KEPUASAN PASIEN PUSKESMAS MULTIWAHANA PALEMBANG ]]>
<![CDATA[Musrifin Nasir]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Clinics have been established in the entire country, to reach all areas of the health centerworks. They reinforced with supporting health center, and the Mobile Health Center. Unless it is forareas far from referral care facilities, health center equipped with inpatient facilities. Public HealthCentres should be able to quickly respond to the needs of society. Consequently Public HealthCentres requires human resources that have the expertise, skill. and capabilities that can improvehealth services to the community.Multiwahana Health Center Palembang has implemented theservices policies above but therealization of satisfaction achievement does not meet the expectations because there are stillcomplaints of patients with the services provided. From the results of data analysis and hypothesistesting , there are service Effect on patient Satisfaction. The value of the coefficient of multipledetermination (R2) is 62.5%]]>
<![CDATA[ANALISIS KONSTRIBUSI PERUSAHAAN TERHADAP EKONOMI MASYARAKAT ]]>
<![CDATA[Febriyanto -]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 1 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
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<![CDATA[Corporate social responsibility is becoming a common topic that is often discussed.Company as part of a community always wanted a place where environmental sustainabilityundertaking. Therefore, the company can realize as much as possible the presence of an operationalresponsibility for the actions committed against society and the environment.Contributions company is activity in the company in accordance with its function is as a toolto carry out planning and control. Economic Community contribution to the Queen of East LampungDistrict of Labuan is in addition to having a positive contribution, also have a negative effect on thesurrounding community. Contribution of the Vendor in the economy only to the extent thatemployment is directly will increase the income/economic community around the company, but withthe increase of people's income is, they are not motivated to open their own business (standalonenot public) .Systematics that can be done in the implementation of the company's contribution, amongothers, by identifying the problem first, then find solutions and solving the problem, take actionagainst problem solving, monitoring and evaluation of the last. Corporate social responsibility has avery important function in developing corporate social environment so that the developmentcommunity will be in line with the development of the company.]]>
