cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
jurnal@jurnal-stiepari.ac.id
Phone
+6281392202747
Journal Mail Official
dyah.stiepari@gmail.com
Editorial Address
Kampus STIEPARI SEMARANG Jl Lamongan Tengah no. 2 Bendan Ngisor, Gajahmungkur Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 11   12   13   14   15 
Analisis Pengukuran Kinerja Koperasi Dengan Menggunakan Metode Analitycal Hierarchy Process Pada Koperasi San Dominggo Hokeng Paskalia Irvanti Ema Lewar; Wilhelmina Mitan; 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.v3i4.871

Abstract

This study aims to measure the performance of the San Dominggo Hokeng cooperative using the Analytical Hierarchy Process method which includes financial and non-financial dimensions. The type of research used in this research is descriptive quantitative research. Data collection techniques using observation techniques, interviews, documentation, and literature study. Sources of data from this study are primary data and secondary data. The data analysis technique in this study is to use the formula and analysis of the Analytical Hierarchy Process. The results of this study indicate that the performance of the San Dominggo Cooperative in the financial dimension has the highest weighted result with a value of 0.6226. Meanwhile, the non-financial dimension has a weight with a value of 0.3774. The results of this study indicate that the performance of the San Dominggo cooperative is in good condition. This happens because cooperatives have paid attention to and implemented indicators from financial and non-financial dimensions. Even so, there are several indicators that need to be considered because of decreased performance to maintain the performance of the San Dominggo cooperative in the future.
Pengaruh Akuntabilitas Dan Transparansi Pemerintah Desa Terhadap Pengelolaan Alokasi Dana Desa Pada Desa Detubinga Kecamatan Tanawawo Balsano Amryanto Bhoka; Andreas Rengga; Wihelmina Maryetha Yulia Jaeng
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.v3i4.873

Abstract

Government accounting has a role in managing public finances in order to realize good governance, starting from central, regional and village financial governance. Principles in government accounting such as transparency and accountability in managing public finances are not only a form of obligation from the central government, but also regions such as villages. The village as a government organizational unit that deals directly with the community with all backgrounds, interests and needs has a very important role.
Analisis Realisasi Anggaran Belanja Dalam Mengukur Kinerja Keuangan Dengan Pendeketan Value For Money Dan Rasio Keuangan Di Kantor Kecamatan Gedeg Periode 2017-2021 Dara Nadeya Dinanty; Nur Ainiyah; Hartono Hartono; Nurdiana Fitri Isnaini
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.v3i4.874

Abstract

The background of this research is the decrease in spending budget at the Gedeg Mojokerto District Office for the 2017-2021 period. The purpose of this study is to find out how financial performance is measured by value for money and financial ratios. This type of research uses a quantitative descriptive method using secondary data in the form of reports on the realization of the Gedeg District budget. Data collection techniques using observation techniques. The data analysis technique used is the value for money approach and financial ratios. The results of this study before the covid-19 in terms of the first method showed the criteria were quite economical, quite efficient, and very effective. Then during Covid-19 the second method gave results where the financial position at the degree of fiscal decentralization was very good, the regional government's financial dependence was very low, and less effective. Meanwhile, post-covid-19 conditions look uneconomical, quite efficient, and very effective.
Efektivitas Core Value Berakhlak Dalam Meningkatkan Kepribadian Pegawai: Studi Pada Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Kota Banjar Ading Achmad Sjafjudin
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.v3i4.875

Abstract

This study aims to analyze and find out (1) the effectiveness of the implementation of the AKHLAK Core Values, (2) Obstacles or obstacles to the implementation of the AKHLAK Core Values, and (3) solutions to further streamline the implementation of the AKHLAK Core Values ​​in an effort to improve the personality of Employees at the Personnel and Human Resources Development Agency. Banjar City Man. The method in this study is to use a qualitative descriptive type. The description method is a method in researching the status of human groups, an object, a set of conditions, a system of thought, or a class of events in the present. Researchers collected data using interviews, observation, and documentation for 3 months. Based on the results of the study it was found that the implementation of the Core Values ​​of BerAKHLAK at the Personnel and Human Resources Development Agency for the City of Banjar to improve the personality of employees at work was very good, so that the personality of the employees became better.
Penerapan Sistem Akuntansi Keuangan Desa (SISKEUDES) Dalam Transparansi Dan Akuntabilitas Pengelolaan Dana Desa : Studi Kasus Kecamatan Huristak Kabupaten Padang Lawas Roslinda Harahap; Fauzi Arif Lubis; Rahmat Daim Harahap
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.v3i4.876

Abstract

This study aims to determine the application of the village financial accounting system in the transparency and accountability of village fund management and the constraints in its application in Huristak District, Padang Lawas Regency. The village financial accounting system is an application developed by BPKP in order to improve the quality of village financial governance that is accountable and transparent. This study uses a descriptive qualitative approach. Sources of data obtained from primary data and secondary data collected by researchers by observing and interviewing techniques, and reviewing the literature related to the village financial accounting system in the transparency and accountability of village fund management. The results of this study concluded that the application of the village financial system in the transparency and accountability of managing village funds in the Huristak sub-district cannot be said to be effective and successful in its implementation due to the lack of human resources (HR) in the Huristak sub-district government. However, the application of the siskeudes application can increase transparency and accountability to the public for their financial reports even though they are still assisted by village assistants.
Implementasi Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Berdasarkan Isak 35 dan Pedoman Akuntansi Pesantren pada Yayasan Pendidikan Pondok Pesantren “Roudhotul Muttaqin” Kab. Mojokerto Muhammad Galang S.; Tatas Ridho Nugroho; Hari Setiono; Imam Baidlowi
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.v3i4.877

Abstract

This study aims to find out how the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic Boarding School Foundation, Mojokerto Regency and whether the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic boarding school foundation is in accordance with ISAK 35 standards and Islamic boarding school accounting guidelines. This type of research is a qualitative descriptive research with a case study method that compares the financial reports of the “Roudhotul Muttaqin Islamic boarding school” with ISAK 35 standards and Islamic boarding school accounting guidelines. Data collection techniques used are documentation and interviews. The object of this research is the Islamic boarding school foundation "Roudhotul Muttaqin" Mojokerto Regency. Data analysis was carried out by comparing the components in ISAK 35 which includes a comprehensive income statement, a report on changes in net assets, a balance sheet, and a cash flow statement, while the Islamic boarding school accounting guidelines include account identification, journalism, general ledger, trial balance, and preparation of financial statements. based on ISAK 35. The results showed that the Roudhotul Muttaqin Islamic Boarding School Foundation, Mojokerto Regency had not implemented financial reports based on ISAK 35 and had not recorded the accounting cycle based on Islamic boarding school accounting guidelines.
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan: Survei Pada Karyawan Bagian Produksi PR. Makmur Novita Dewi; Barin Barlian; Arga Sutrisna
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.v3i4.878

Abstract

This study aims to determine the effect of work discipline and work environment on Employee Performance (Survey on employees of the production of Public Relations.Prosperous). This study uses quantitative methods with a survey approach. The type of data used is primary data and secondary data, with a sample of 64 respondents from employees of the PR. Makmur prosper by using the method of convenience sampling techniques. Data analysis in this study using multiple regression analysis, correlation coefficient and coefficient of determination using SPSS software version 25. The results showed that work discipline and work environment simultaneously significantly affect employee performance. Work discipline partially insignificant effect on employee performance. The work environment partially has a significant effect on employee performance.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Graha Insan Surya (GIS) Maumere Desiderata Bengan Hulun; Maria Nona Dince; 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.v3i4.879

Abstract

This study aims to analyze the application of accounting information systems to credit sales at Graha Insan Surya (GIS) Maumere. The analysis method used in this research is qualitative method. In this study the types of data used are primary data and secondary data. Data collection in the form of documentation, observation and interviews with related parties regarding the Accounting Information System for credit sales. The results of the research obtained from the credit sales accounting information system at Graha Insan Surya (GIS) Maumere are still not effective where there are still multiple functions, namely the retail supervisor is held concurrently by cashier 1, in documents there are only requirement sheets and notes but some documents are not used in credit sales but are in accordance with company needs such as Bill of Lading, Packing Slip, Warehouse Copy, Sales Order Follow-up Copy, Cross-index file copy, Costumer copies, Account Receivable Copy, Analysis Copy, and Sales person copy. For records, there are only sales journals that are recorded manually in the Microsoft Office Excel application, flowcharts that have not been made, and an internal control system that has not run smoothly.
Pengaruh Proses Rekrutmen, Seleksi, Dan Gaji Terhadap Kinerja Karyawan Pada Bank Rakyat Indonesia Syariah Cabang Palembang Olini Gusma Yanti; Hilda Hilda; Zuul Fitriani Umari
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.v3i4.880

Abstract

The background of this study aims to determine the effect of the recruitment process (x1), selection (x2) and salary (x3) on the performance of employee (y) at BRI Syariah Bank Palembang branch. To find out how much influence the independent variables (recruitment process, selection, and salary) have on the dependent variable (employee performance) multiple linear regression analysis is used. Respondents in this study were employees of Bank BRI Syariah, Palembang branch. Sampling using saturated sampling technique as many as 40 respondents. The data collection method used in this research is distributing questionnaires to employees online using a link. The analytical tool in this study used SPSS version 21.0. Using research instrument test data analysis method, classical assumption test, multiple linear regression analysis and coefficient of determination (R2) test. Based on the results of the recruitment variable t test the value of t count > t table (2,793 > 2.02809) is obtained and a significance value of 0,008 < 0,05 means Ho is rejected and Ha is accepted.On the selection variable, the value of tcount > t table (2,237 > 2.02809) Is obtained and a significance value of 0,032 < 0,05 means that Ho is rejected and Ha is accepted, and the results of the salary variable t test obtained tcount > t table (3,728 > 2.02809) and a significance value of 0,001 < 0,05 means that Ho is rejected and Ha is accepted. Based on the value of the the f test results, the value of f count > f table is (13,099 > 2,87) with a sig value (0,000 < 0,05 ). Thus the hypothesis is accepted, this means that there is a positive and significant effect simultaneously between the variables of recruitment, selection and salary on the performance of employees at the Palembang branch of BRI Syaraih bank.
Pengaruh Penerapan Sistem E-Filing, Sosialisasi Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Maumere Kristina Febiyanti Nona Cindri; Wilhelmina Mitan; Emilianus Eo Kutu Go’o
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.v3i4.881

Abstract

This study aims to examine the effect of implementing the e-filing system, outreach and tax sanctions on individual taxpayer compliance. The population in this study is an individual taxpayer at the Pratama Maumere Tax Service Office in 2022 with a total of 113,653 people. This type of research is a quantitative research by distributing questionnaires. The sampling technique used in this study was accidental sampling, namely a sampling technique from members of the population based on coincidence, that is, anyone who coincidentally meets the researcher and the person met by chance is suitable and in accordance with the criteria can be used as a data source. The number of samples in this study were 100 individual taxpayer respondents. The analytical method used is multiple linear regression analysis with the SSPS program. The results of the study show that the application of e-filing has a significant effect on individual taxpayer compliance, tax socialization has a significant effect on individual taxpayer compliance, and tax sanctions have a significant effect on individual taxpayer compliance, and the application of e-filing, socialization and tax sanctions are the same - equally affect the compliance of individual taxpayers.

Page 13 of 49 | Total Record : 486

 11   12   13   14   15 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi More Issue