Gemilang: Jurnal Manajemen dan Akuntansi
berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
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486 Documents
Pengaruh Pelatihan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Metropolitan Kentjana Tbk
Dwi Lestari, Mutia;
Siska, Elmira;
Indra, Natal
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.592
This study aims to determine how much influence work training and work discipline have on employee performance at PT Metropolitan Kentjana Tbk (Pondok Indah Golf Apartment Unit). The research method used is a quantitative method approach with data collection techniques using purposive sampling with a total sample of 50 respondents. Primary data was collected using a questionnaire in Likert scale units. Data processing uses SPSS 25 software for instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially, job training has a positive and significant relationship to employee performance. Work discipline also has a positive and significant relationship to employee performance. Then, through training tests simultaneously, both variables, both work and work discipline have a positive and significant relationship to employee performance.
Pengaruh Intangible Asset dan Leverage Terhadap Nilai Perusahaan
M. Aria Gymnastiar;
Muhammad Nur Fauzi;
Zikratul Ramadhan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.598
This study aims to determine the simultaneous and partial effect of intangible assets and leverage on company value in real estate property companies listed on the Indonesia Stock Exchange in 2020-2021. This research uses quantitative methods. The unit of analysis used is the group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021 and are the population in this study. By using purposive sampling, 35 companies were selected as the research sample. The data analysis method used in this research is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that intangible assets and leverage simultaneously and partially have a significant positive effect on firm value.
Analisis Penyaluran Dana Hibah Pemerintah Pada Kabupaten Badung Sesuai dengan PSAK 61
Beatrice Mora Ulidya Silalahi;
Pamungkas Rafli Priyanto;
Yunita Ria Pratiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.599
PSAK 61 explains that regarding Accounting for Government Grants and Disclosure of Government Assistance has been approved by the Financial Accounting Standards Board on November 18, 2010 and adjustments to PSAK 61 on August 27, 2014 grants are an approval or agreement with/in the granting party, when he was still alive , free of charge and irrevocably, surrender or release something to/for the needs of the beneficiary who receives the gift. Each district in the Province of Bali distributes grants to the community in different amounts. The local government in the Province of Bali that disbursed the most grants was the Regional Government of Badung Regency. The purpose of this study is to describe the organization of the Badung Regency Government and to find out grant funds and grant distribution procedures. The results of this study are that in the process of distributing grant funds it is not only objective but can be subjective. In disbursing the grant funds, the Badung Regency government made several considerations, such as the price of the goods listed according to the actual price of the goods.
Pengaruh Profitabilitas terhadap Harga Saham
Agis Pratiwi;
Difa Raiza Herlambang;
Febryaldo Nainggolan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.600
The purpose of this study is to analyze how the effect of profitability on stock prices. The population in this study is the sun banking sector for the 2019-2021 period. The sampling technique used is purposive sampling technique. The sample used was 99 sample units. The data processed is secondary data obtained through the official IDX website. The analytical method used is simple linear regression analysis using SPSS version 26 software. The results of this study indicate that profitability has a significant positive effect on stock prices.
Pengaruh Rasio Keuangan Dan Rasio Profitabilitas Terhadap Perubahan Laba Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021
Vina Oktavia Yames;
Mike Kusuma Dewi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.603
The purpose of this study is to analyze the Effect of Financial Ratios and Profitability Ratios on Profit Growth in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research used is a quantitative method. The samples used were 60 companies. The technique used is purposive sampling. In analyzing the data using Eviews 10 software. The data analysis method used is panel data regression. Based on the results of the study, it shows that financial ratios have no effect on earnings changes and profitability ratios have a negative effect on earnings changes.
ANALISIS STRATEGI PENGEMBANGAN BISNIS PADA PT GOTO GOJEK TOKOPEDIA UNTUK PERTUMBUHAN JANGKA PANJANG PASCA IPO
Gunawan Aji;
Eka Febrianti;
Dina Azfia Karima;
Ahmad Dhia Iqbal;
Nurul Eka Setiani
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.606
The Indonesian economy is influenced by rapidly expanding startups. Indonesia is one of the five countries with the most startups, demonstrating the country's high level of enthusiasm. PT is one of them. Goto Gojek Tokopedia (GOTO). In the capital cycle, obviously, it can't be isolated from the systems taken by the organization, one of the choices taken by GoTo to get financing or functional capital for the organization is to lead a First sale of stock (Initial public offering) on the Indonesia Stock Trade (IDX). There are two parts to business development strategies: internal environment analysis and external environment analysis. The descriptive qualitative method was used in this study, and the process of collecting data involved conducting literature reviews of scientific publications.
Pengaruh Motivasi dan Lingkungan Kerja Terhadap Kinerja Karyawan pada PT Angkasa Pura Support
Asyifa, Haana;
Siska, Elmira;
Indra, Natal
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.609
This study aims to determine how much influence work motivation and work environment have on employee performance at PT Angkasa Pura Support at the head office. The research method used is a quantitative method approach with data collection techniques using probability sampling with a population of 178 employees and samples taken using the slovin formula, namely as many as 65 respondents. Data collection using a questionnaire in Likert scale units. Data processing uses SPSS 16 software for instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially, work motivation or work environment has a positive and significant relationship to employee performance. Likewise, simultaneous testing of both motivational and work environment variables has a positive and significant relationship to the performance of employees of PT Angkasa Pura Support.
Pengaruh Manajemen Modal Kerja dan Struktur Modal terhadap Profitabilitas Perusahaan yang Terdaftar di BEI
Anggari Ninditia, Juniar;
Siska, Elmira;
Indra, Natal
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.615
Working capital is the amount of current assets used to carry out the company's daily operations, while capital structure refers to the proportion of capital obtained from various sources, such as debt and own capital. Profitability is a measure of financial performance that shows how effectively a company generates profits from its operations. This study aims to analyze the effect of working capital (WCT) and capital structure (DER) on the level of profitability (ROA) of companies. This research method uses a quantitative approach. The data source is in the form of finances for manufacturing companies in the food and beverage sub-sector on the IDX for the 2019-2022 period. The sampling technique was porposive sampling so that 31 companies were netted. Data analysis techniques include descriptive statistical tests, classic assumption tests, multiple linear regression tests, t tests, and f tests. The results of the study show that partially WCT has a positive and significant effect on ROA. partially DER has a positive and significant effect on ROA. Simultaneously, both WCT and DER have a positive and significant effect on ROA. The practical implication of this research is that company management can use the findings of this research to optimize the management of their working capital and capital structure, so as to increase the company's profitability.
Pengaruh EVA Dan MVA Terhadap Return Saham Perusahaan Food & Beverage di BEI
Riszka Utami, Aisyah;
Elmira Siska;
Natal Indra
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.619
This study aims to determine the effect of Economic Value Added (EVA) and Market Value Added (MVA) on stock returns in Food and Beverage companies listed on the Indonesia Stock Exchange. The method used for data collection is a documentation technique by obtaining company financial report data, which can be accessed via www.idx.co.id. The research method used is a statistical quantitative method with data collection techniques using purposive sampling with a total sample of 26 companies. Data processing uses the SPSS 22 program which includes classic assumption tests, descriptive statistics, partial tests and simultaneous tests. The results of the t test show that EVA has a positive but not significant effect on stock returns. MVA has a positive but not significant effect on stock returns. The F test shows that EVA and MVA have a positive and significant effect on stock returns.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PT GARUDAFOOD PUTRA PUTRI JAYA TBK. PERIODE 2021
Alvin Andika Putra;
Siti Sarra;
Ratih Kusumastuti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i3.622
Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan solvabilitas terhadap kinerja keuangan pada PT Garudafood Putra Putri Jaya Tbk. selama periode 2021. Diharapkan hasil penelitian ini dapat memberikan pemahaman yang lebih baik tentang faktor-faktor yang perlu diperhatikan dalam mengelola likuiditas dan solvabilitas dalam rangka mencapai kinerja keuangan yang optimal. Penelitian ini menggunakan data kuantitatif yaitu data laporan keuangan yang diambil dari situs resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id dan situs-situs lainnya yang berhubungan dengan tema penelitian. Berdasarkan hasil analisis deskriptif, dapat diketahui bahwa rata-rata likuiditas perusahaan dalam kondisi sehat. Berdasarkan hasil analisis regresi, menunjukkan bahwa semakin tinggi tingkat likuiditas dan solvabilitas pada PT Garuda Putra Putri Jaya Tbk, semakin baik kinerja keuangan perusahaan. Hal ini berarti bahwa perusahaan dapat mengoptimalkan kinerja keuangannya dengan meningkatkan tingkat likuiditas dan solvabilitas. Dengan meningkatkan tingkat likuiditas, perusahaan dapat meningkatkan kemampuannya dalam membayar hutang dan mengelola aset dengan lebih efektif. Dengan meningkatkan tingkat solvabilitas, perusahaan dapat meningkatkan kemampuannya dalam mengatasi risiko keuangan dan memperoleh dana untuk membiayai kegiatan usahanya.