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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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Pengaruh Social Influence Perceived Usefulness Terhadap Interest In Using Aplikasi Mobile Wallet Flip Melalui Mediasi Attitude Towards Vania Aureli Nurizky; Tirton Nefianto
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.v3i4.882

Abstract

In the ever-evolving digital age, mobile wallet apps have become an integral part of everyday life. This kind of application provides an efficient and secure way to conduct financial transactions via mobile devices. The purpose of this study was to determine the effect between Social Influence, Perceived Usefulness on individual interest in using the Flip mobile wallet application which is mediated by Attitude Towards (attitude role) then to determine the most dominant variable in influencing interest, namely the use of the Flip mobile wallet application. The sample in this study amounted to 145 respondents using data collection techniques using purposive sampling. The data is then processed using the Structural Equation Model (SEM) method with SmartPLS software. based on the test results it is known that Social Influence has no effect on Attitude Towards while Perceived Usefulness has a positive effect, then Social Influence has no effect on Interest in Using while Perceived Usefulness has a positive effect. Attitude Towards has no effect on Interest in Using. Furthermore, the mediating role of Attitude Towards cannot have an effect in mediating Social Influence on Interest in Using and Perceived Usefulness on Interest in Using.
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Umur Listing dan Jumlah Dewan Komisaris Independen Terhadap Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI 2017-2021 Okvrisha Dwita Rustoputri; Riezky Amalia; Sumiadji Sumiadji
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.v3i4.883

Abstract

The purpose of this research was to examine the variables that effect the timeliness of corporate internet reporting in manufacturing companies on the IDX in 2017-2021. This research used the variables of public ownership, company size, age of listing and the number of independent commissioners as the independent variables and the timeliness of corporate internet reporting as the dependent variable. This research used the method of determining the sample by purposive sampling and the final sample size obtained was 17 companies. The data collection method used secondary data which is then analyzed by logistic regression analysis. The result of this research showed that partially the number of independent comissioner variable had a significant effect on timeliness of corporate internet reporting. The variable of company size, public ownership, and age of listing had no significant effect on timeliness of corporate internet reporting. Simultaneously, the variables of public ownership, company size, age of listing and the number of independent comissioner simultaneously had no significant effect on the timeliness of corporate internet reporting. The results of this research are expect to be a reference for further research and other users of financial information in understanding the factors that effect the timeliness of corporate internet reporting.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Pada Perum Bulog Sub Divisi Regional Wil IV Maumere Veronika Yulriska Tennis; Yosefina Andia Dekrita; Siktania Maria Diliana
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.v3i4.884

Abstract

Inventories are the company's current assets which are quite material in number and are one of the important factors in supporting the company's activities. Because of that, good internal control must be carried out to protect inventory from theft, misappropriation, and damage. The purpose of this study is to determine whether rice supply control is effective. The method used in this research is descriptive qualitative method. Data collection was carried out through observation, interviews, documentation and analysis using the method developed by Milles and Huberman. The results showed that in the control environment indicators there was a dual function of receiving incoming and outgoing goods in the warehouse section due to a shortage of employees, the risk assessment still had fluctuations in rice supplies, indicators of control activity at Perum Bulog Maumere had authorization by authorized employees and every document in each transaction has a printed serial number, information and communication to support internal control already uses a computerized system so that data accuracy can be guaranteed, monitoring of rice supplies is also carried out periodically, namely daily, weekly and monthly.
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Pada Kantor Samsat Maumere Yefrianus Fernando; Henrikus Herdi; Konstatinus Pati Sanga
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.v3i4.891

Abstract

This research aimed to determine and analyze Vehicle Tax revenue in increasing the local tax revenue at the One-stop Administration Services Office Maumere and to analyze the factors causing the realization of Vehicle Tax not to reach the target. This research approach was descriptive using qualitative data types. This research data were in the form ofprimary data and secondary data. The data analysis technique used was in the form of qualitative descriptive analysis techniques. The research findings showed that the real growth of motorized vehicles seemed to be increasing but the Vehicle Tax had never reached the target. The efforts taken by the local government in increasing the Vehicle Tax included creating tax support facilities in the form of building outlets in urban and rural areas, conducting direct field outreach, promoting tax payment policies, and offering One-stop Administration Services mobile to all of Sikka Regency's regions.
Pengaruh Kompetensi dan Lingkungan Kerja terhadap Kinerja Karyawan Melalui Motivasi Kerja sebagai Variabel Intervening pada Divisi Produksi PT. XYZ Tbk Bogor Abdul Rahman Nulhakim; Sudarijati Sudarijati; Palahudin Palahudin
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.v3i4.946

Abstract

The purpose of this study was to determine employee responses and to analyze the direct and indirect influence of competence and work environment on employee performance through work motivation as an intervening variable in the production division of PT. XYZ Tbk Bogor. The number of samples in this study was 78 people using probability sampling techniques. This research uses path analysis data analysis techniques. Testing the data using the SPSS program version 22. The results showed that the employee's response to performance and competence was in the very good category, and the employee's response to the work environment and work motivation was included in the good category. Meanwhile, the results of hypothesis testing prove that competence and work environment have a direct and significant effect on work motivation. Competence, work environment and work motivation have a direct and significant effect on employee performance. Meanwhile, competence and work environment indirectly have no significant effect on employee performance through work motivation as an intervening variable.
Peran Akuntansi Dalam Mewujudkan Good Governance: (Studi Kasus Pada Dinas Sosial Provinsi Sumatera Utara) Muhammad Yafizham; Aqwa Naser Daulay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.986

Abstract

Accountability and transparency, which are the embodiment of good governance practices (good governance/GG) in the financial management of central and regional governments as public sector organizations, are important goals of public sector accounting and administration reform. This research aims to determine the role of accounting in realizing good governance. This type of research is qualitative research, which is carried out using two types of data, namely primary data and secondary data. The results of the research show that the role of accounting in realizing accountability in the North Sumatra Social Service is very important, and overall the North Sumatra Social Service has implemented the principles of good governance in public sector organizations by involving accounting in it. The principles of accountability, responsibility, transparency, efficiency and effectiveness, as well as the strategic vision and mission of the North Sumatra Social Service can be realized with the role of accounting, because accounting is very important and sustainable in presenting, reporting and being accountable for public sector performance reports in accordance with the principles of financial reporting accrual basis based on applicable regulations.
Analisis Penerapan Sistem Informasi Akuntansi di Kantor Walikota Pematang Siantar Harudini Nizar Situmorang; Arnida Wahyuni Lubis
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.987

Abstract

The aim of this research is to study and understand how the Accounting Information System (AIS) is implemented at the Pematang Siantar City Hall. This research is included in the type of descriptive research using a qualitative approach. Researchers obtained research results, namely that the application of the accounting information system in the Pematang Siantar City Hall environment, including the use of the Regional Financial Management Information System (SIMDA), has been implemented but there are still several obstacles or constraints in the implementation process. The obstacles that researchers found were Human Resources (HR) which were still considered less reliable in operating the SIMDA Finance application, not yet integrated into all online Village Work Units (SKPD) and the absence of an Order (SK) from the Mayor of Pematang Siantar regarding the formation of a SIMDA financial management group. . From the research results, it can be concluded that the implementation of SIA in the form of a regional financial management information system (FIMS) is already underway, but there are several obstacles or limitations that need to be overcome so that it can be realized or implemented. Implementation of Financial SIMDA can run optimally and according to plan. Factors that support the implementation of SIMDA are communication, attitudes/predispositions, and bureaucratic structure. The slowing factor is human resources. The quality of information produced by SIMDA sponsors is understandable, relevant, reliable and comparable.
Analisis Prosedur Akuntansi Pengadaan Barang dan Jasa di Dinas Sosial Provinsi Sumatera Utara Daffa Roghib; Aqwa Naser Daulay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.988

Abstract

Every agency needs good systems and procedures to help carry out direct shopping operational activities, one of which is shopping for goods and services. Procurement of goods and services greatly influences the running of private and government agencies and the success of a company. This research aims to analyze the systems and procedures for purchasing goods and services at the Regional Social Service of North Sumatra Province in accordance with applicable regulations. This type of research uses qualitative research with a descriptive analysis approach. The data collection methods used were interviews and documentation. The results of this research are that the systems and procedures for procurement of goods and services at the North Sumatra Province Social Service are running well and in accordance with Minister of Home Affairs Regulation No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The North Sumatra Provincial Social Service has recorded using a computerized system which is recorded in the SIMDA application and has used accrual-based recording.
Pengaruh Green Accounting, Corporate Social Responsibility Terhadap Financial Performance Viga Ardhinata; Dirvi Surya Abbas; Basuki Basuki
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.989

Abstract

The purpose of this study is to determine the effect of green accounting, corporate social responsibility, on financial performance. The population of this study is Basic Industrial and Chemical Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2022 Period. This study used a quantitative approach. The population in this study is 15 basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The sampling technique used is Purposive Sampling. The type of data used in this study is secondary data. Based on the result it show that green accounting has a negative effect on financial performance. Corporate social responsibility have a significant positive effect on financial performance.
Pengaruh Net Profit Margin dan Total Assets Turnover Terhadap Return Saham Widya Cahyani Wibisono; Dirvi Surya Abbas; Indra Gunawan Siregar
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.990

Abstract

The purpose of this study is to determine the effect of Net Profit Margin, Earning Per Share and Total Assets Turnover in manufacturing companies in the food and beverages listed on the Indonesian Stock Exchange for the 2016-2020 peiod. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 16 companies. The type of data used is secondary data obtained from Indonesia Stock Exchange website (www.idx.co.id). The analytical methode used is panel dat a regression analysis. The results showed that the t-statistic of NPM 2.537863 > T table of 1.99125 and the prob value of table of 1.99125 and the prob value of 0.0382 < 0,05, it can be conclude that H2 is accepted. T statistic TATO -0204088 > T table is 1.199125 and the prob value is 0.8388 > 0.05, so it can be concluded that H3 is rejected. Net Profit Margin, Earning Per Share affect Stock Returns, while Total Assets Turnover has no effect on Stock Returns.

Page 14 of 49 | Total Record : 486

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