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Gemilang: Jurnal Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang
ISSN : 29624428     EISSN : 29623987     DOI : 10.56910
Core Subject : Humanities,
Humanities
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 486 Documents
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Analisis Faktor Yang Mempengaruhi Integritas Laporan Keuangan Perusahaan Manufaktur di Indonesia Lilis Setyowati; Nurmansyah Perkasa Ricky Setiawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v2i2.671

Abstract

Financial reports have a very important role for users of financial reports to obtain information that will be used as material for consideration in decision making. This study aims to determine the effect of the level of institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial reports in manufacturing companies listed on the IDX in 2015-2019. The data was taken through purposive sampling technique and obtained as many as 44 company samples. The collected data were analyzed using multiple linear regression analysis which was processed using SPSS. The results of the analysis show that managerial ownership and independent commissioners have an effect on the integrity of financial reports, while institutional ownership and audit committees have no effect on the integrity of financial reports.
Pajak Daerah, Retribusi Daerah, dan Pengelolaan Kekayaan Daerah Terhadap Pendapatan Asli Daerah di Indonesia Lilis Setyowati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i4.673

Abstract

This study aims to determine the effect of local taxes , local retributions, results of separated regional wealth management on local revenue in all regions in Indonesia for the 2020 period. The sampling technique used in this study is using the purposive sampling method. The total sample is 374 local governments throughout Indonesia. This study uses secondary data obtained from budget realization on the website www.djpk.kemenkeu.go.id. The method of data analysis uses multiple linear regression using SPSS version 25. The results obtained from this study indicate that: local taxes have an effect on local revenue, local retributions have an effect on local revenue, and result of separated regional wealth management has an effect on local revenue.
Pengaruh Kompetensi, Independensi, Fee Audit Dan Audit Tenure Terhadap Kualitas Audit: (Studi Kasus Pada Kantor Akuntan Publik Sukardi Hasan & Rekan di Tangerang) Adam Desvian Muhidin; Desy Arigawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.860

Abstract

The purpose of this study was to analyse the effect of competence, independence, audit fees and audit tenure on audit quality. This research method is quantitative research by testing between variables. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Tangerang. The sample used in this study was 44 auditors. The sample determination method used in this study is Simple Random Sampling, the data collection method uses a survey method with a questionnaire. The data analysis method in this study used SPSS version 29.0. The result of this study is that the competency variable has a positive and significant effect on audit quality. This shows that the more competence an auditor has, the better the audit quality will be. The independence variable has a positive and significant effect on audit quality. This shows that the better the independence of an auditor, the better the audit quality will be. The audit fee variable has no significant effect on audit quality. The audit tenure variable has a positive and significant effect on audit quality. The variables of competence, independence, audit fees and audit tenure together have a significant effect on the resulting audit quality.
Pengaruh Aset Dan Modal Sendiri Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam Suru Pudi Koting Yuliana Novita; Henrikus Herdi; Antonius Philipus Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.863

Abstract

This research aimed to determine the effect of assets and own capital on the remining results of operations at the Suru Pudi Koting Credit Union. This research method was quantitative. The population in this research was the financial statements of the Suru Pudi Koting Credit Union and the sample used was the profit and loss statement of the Suru Pudi Koting Credit Union. Data analysis used multiple linear regression analysis. Hypotesis testing used a partial test (t-test), simultaneous test ( F-test), and determination coefficient test (R-test). The result of the research based on the t-test showed that partially or significantly the asset variable did not affect the remaining results of operations, own capital could affect the remaining results of operations, and the statistical results of the F-test showed that simultaneously all independent variables had no significant effect on the remaining results of operations
Anteseden Dari Purchase Intention Yang Dimediasi Oleh Brand Equity Pada Uniqlo Lutfan Ramadhan; Ganawati Ganawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.865

Abstract

The purpose of this study was to determine what factors affect purchase intention with the variables used are surveillance, social interaction, information sharing, remuneration, entertaintment, and brand equity. This study used a purposive sampling technique with 134 samples with the criteria that consumers have purchased product at Uniqlo at least 3 times in the last 6 months. The tool used in this research is Structural Equation Model (SEM) to analyze complex variable relationships that are run by the AMOS program. The results of this study indicate that there is a negative effect of surveillance on brand equity, there is a positive effect of social interaction on brand equity, there is a positive effect of information sharing on brand equity, there is a negative effect of remuneration on brand equity, there is a positive effect of entertaintment on brand equity, there is a positive effect of brand equity on purchase intention.
Pengaruh Pembiayaan Bermasalah Dan Efisiensi Operasional Terhadap Profitabilitas Bank Syariah Periode 2013-2022 Dela Setia; Muhammad Arif; Reni Ria Armayani Hasibuan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.866

Abstract

The focus of this study is to determine the effect of variable X1 financing problems and variable X2 operational efficiency on variable Y profitability of PT Bank Muamalat Indonesia within a predetermined time span, namely the 2013-2022 period. Quantitative research methods with associative approaches and documentation data collection techniques are used in this study. Secondary data sources come from all financial ratio reports of PT Bank Muamalat Indonesia which are also the population and 40 financial reports in quarterly form from the 2013-2022 period as a sample. Eviews 12.0 was used to process data with the R2 test, T test, F test and the classical assumption test considered across multiple linear regression. According to the results of simultaneous hypothesis testing. Based on the analysis of the NPF and BOPO variables, it was found that Fcount was 808.5030 and Ftable was 3.252, which means Fcount > Ftable, so the results of this test indicated that both NPF and BOPO simultaneously had a significant effect on ROA. Through the t test the NPF variable has a tcount value of 2.379788 and a probability of 0.0226 when compared to ttable = 2.026, meaning that the value of tcount > ttable corresponds to the results of the t test. Then H0 is rejected and Ha is accepted. The significance value of BOPO is 0.0000, which is less than 0.05, thus indicating the result that BOPO has a significant effect on ROA. thus giving an illustration that H0 is rejected and Ha is accepted.
Pengaruh Pemberian Kredit Terhadap Pendapatan Usah Kecil Dan Menengah Di Koperasi Simpan Pinjam Pintu Air Cabang Lekebai Oktavia Maria Sa; Henrikus Herdi; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.867

Abstract

This research was conducted with the aim of examining the effect of granting credit on the income of small and medium enterprises in the Lekebai branch of the Lekebai Savings and Loans Cooperative. In this study, the total population taken was 90 people and for sampling using the slovin formula, the number of samples taken was 45 people. The research method used is a quantitative method. Data collection techniques used are interviews, questionnaires, documentation. While the data analysis used is data quality test, normality test, simple linear regressive analysis, hypothesis testing (t test), coefficient of determination test, heteroscedasticity test, the analytical tool used is IBM SPSS statistic V.26. Based on the results of the study, it was obtained that the provision of credit to the income of small and medium enterprises through the t test with the value obtained from the value of t count <t table, then Ho is accepted and Ha is rejected and it can be concluded that granting credit has no effect on the income of small and medium enterprises.
Peran Home Industry Kue Khas Cangkiang Dalam Menngkatkan Pendapatan Keluarga Menurut Perspektif Ekonomi Islam Di Nagari Batu Taba Kecamatan Ampek Angkek Mutiara Ramadhani Yasmin; H. Harfandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.868

Abstract

The purpose of this article is to find out the role of the typical Cangkiang cake home industry in Nagari Batu Taba, Ampek Angkek District. The research method uses a qualitative approach, where research information is collected through observation, interviews and documentation. The data analysis technique used is an interactive technique. The steps taken are data reduction, data presentation and conclusion or verification. Based on the results of research conducted by the Cangkiang typical cake home industry, it can be stated that: 1) there is an increase in the income of the owner of the Cangkiang typical cake home industry. This can be seen from the increase in the income of home industry owners from before. Now, with the existence of a typical Cangkiang cake home industry, it can increase income to meet family needs and their children's education costs. In accordance with Islamic economic values, humans are encouraged to seek sustenance and God's grace so that their needs are met. 2) based on an Islamic economic review, that the home industry for typical Cangkiang cakes carried out by business owners in Nagari Batu Taba, Ampek Angkek District, is carried out properly and according to Islamic law, namely by increasing the income of business owners where Allah SWT has advised his people in QS. Al-Jumu'ah verse 10 to seek sustenance and achieve God's favor on earth.
Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada KSP Credit Union Tuke Jung Yoseph Stefanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.869

Abstract

This study aims to determine whether the effectiveness of accounting information systems affects the quality of financial reports at KSP Kopdit Tuke Jung. The type of research used is quantitative descriptive research. The population in this study were all KSP Kopdit Tuke Jung management, with a sampling technique using a saturated sample so that the total sample in this study was 53 people. Data analysis technique using simple linear regression. The data used in this study are primary data and secondary data using a data collection method, namely a questionnaire. Data processing in this study uses the SPSS (Statistica Package for the Social Sciences) software program. The results in this study indicate that the effectiveness of the accounting information system (X) has no effect on the quality of financial reports (Y).
Pengaruh Green Intellectual Capital, Dan Leverage Terhadap Kinerja Keuangan Dengan Transparansi Sebagai Variabel Pemoderasi (Studi Kasus: Sektor Pertambangan Di Negara ASEAN (Indonesia, Malaysia, Dan Thailand) Periode 2015-2019) Refany Novia Siboro
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i3.870

Abstract

The research objectives include (1) This study aims to analyze the influence of the Green Intellectual Capital Mechanism on Financial Performance (2) This study aims to analyze the effect of Leverage on Financial Performance (3) This study aims to analyze the influence of Green Intellectual Capital on Financial Performance moderated by Transparency (4) This study aims to analyze the influence of Leverage on Financial Performance moderated by Transparency. The research was conducted on 31 manufacturing companies listed on the Stock Exchange (Indonesia, Malaysia and Thailand) for the 2015-2019 period. Selection of the sample used using purposive sampling method. The aim of this research is to determine the Effect of Green Intellectual Capital and Leverage on Financial Performance with Transparency as a Moderating Variable. The results of Indonesia's Green Intellectual Capital research have no effect on Financial Performance while Malaysia and Thailand Green Intellectual Capital have a positive effect on Financial Performance. The results of the Leverage Variable research in Indonesia yield different results. The Indonesian test results yielded Leverage that had no effect on Financial Performance, while Malaysia and Thailand produced Leverage that had a significant effect on Financial Performance. Transparency moderates Green Intellectual Capital and Leverage in Malaysia and Thailand, while Indonesia produces Transparency that does not moderate the relationship between Green Intellectual Capital and Leverage on Financial Performance. Transparency moderates Leverage in Malaysia and Thailand while Indonesia and produces Transparency does not moderate the Leverage relationship to Financial Performance.

Page 12 of 49 | Total Record : 486

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