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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 Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance Desi Mardania; Dirvi Surya Abbas; Mohamad Zulman Hakim
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.v4i1.991

Abstract

The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression analysis using Eviews 12. The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance.
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan terhadap Manajemen Laba Alimah Tamira; Dirvi Surya Abbas; Budi Rohmansyah
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.v4i1.993

Abstract

The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period with a total sample of 49 companies. The sampling technique uses purposive sampling technique. The analytical method used is panel data regression analysis. This test uses quantitative research methods. The research results show that deferred tax assets, deferred tax expenses and company size have no effect on earnings management.
Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi Febry Valentina; Dirvi Surya Abbas; Wati Yaramah
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.v4i1.994

Abstract

The purpose of this study is to determine the Effect of financial distress and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 research period. The population of this research includes all state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined research criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange (BEI) website. The analytical method used is panel data regression analysis. The research results show that financial distress has an effect on accounting conservatism, but growth opportunity has no effect on accounting conservatism
Analysis Of The Application Of Regional Financial Accounting Systems At The Regional Financial And Asset Management Agency Of Medan City Jihan Reswita; Rahmat Daim Harahap
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.v4i1.1005

Abstract

This study aims to evaluate the application of government accounting system in accordance with Permendagri No. 13 of 2006 and PP No. 24 of 2005. The data was obtained through interviews and documentation from the Regional Finance and Asset Management Agency (BPKAD) of Medan City. The analysis method used is qualitative descriptive, which aims to understand the implementation of the government accounting system in BPKAD Medan City. The results showed that BPKAD Medan City has implemented a government accounting system in accordance with applicable regulations.
Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan Pada Home Industry “Donat Paha Ayam” Ahmad Faisol Amir; Yustina Chrismardani
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.v4i1.1006

Abstract

Determining a good strategy in facing competition in the market is one of the keys to the company's success in marketing its goods and services. One of the business world where the level of competition is currently increasing from year to year is the production of home industries in the form of food, one of which is the home industry of chicken thigh donuts. a good marketing strategy in order to increase the volume of sales in each of its products so as to get the maximum profit or profit for the sustainability of the business to improve and develop. The type of research used in this research is qualitative research. The marketing strategy applied by the Chicken Thigh Donut Home Industry to increase its sales volume and the ability to compete for its products has been going well by paying attention to the quality of quality products and setting the selling price of the product that is not too high, but the distribution and promotion channels are carried out in a simple manner that needs to be developed again so that can escalate into a bigger business. Efforts that must be made by the Chicken Thigh Donut Home Industry so that its business activities run well and optimally are by establishing the right marketing strategy and having more competitive advantages that can increase sales volume and product competitiveness.
Pengaruh Sales Growth dan Solvabilitas Terhadap Penghindaran Pajak Citra Komala Sari; Efni Cerya
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.v4i1.1011

Abstract

This research aims to analyze the influence of sales growth and solvency on tax avoidance. This research is included in descriptive research using a quantitative approach. The population in this study are companies operating in the energy sector 2019-2021. The sampling technique in this research was purposive sampling. The data used in this research is secondary data. The analytical method used is panel data regression analysis using Eviews 12. The results of the research show that there is no significant influence between sales growth on tax avoidance in energy sector companies listed on the BEI for the 2019-2021 period. significant relationship between solvency and tax avoidance in energy sector companies listed on the IDX for the 2019-2021 period.
Analisis Sistem Informasi Akuntansi (SIA) Pelayanan Jasa Rawat Inap Dalam Menunjang Efektivitas Pengendalian Internal Pendapatan Rumah Sakit Umum (RSU) Haji Kota Medan Denisa Felia Putri Munthe; Marliyah Marliyah; Kusmilawaty Kusmilawaty
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.v4i1.1013

Abstract

This study aims to analyze the accounting information system for inpatient services in supporting the effectiveness of internal control of revenue of the Medan City Haji General Hospital (RSU). An accounting information system is a set of resources such as people and equipment, designed to convert financial and other data into information. An adequate accounting information system can improve internal control of hospital revenue, by providing accurate and timely information, and ensuring the security and confidentiality of patient data and hospital financial information. This research uses qualitative research methods with a descriptive approach. Data sources obtained with primary data and secondary data collected by researchers by conducting observation techniques, interviews, and literature reviews related to the accounting information system for inpatient services in supporting the effectiveness of internal control of revenue. The results of this study concluded that after analyzing the accounting information system at the Haji General Hospital (RSU) Medan City has been running well and plays an effective role in improving the internal control of hospital revenue although sometimes it still experiences system disruptions so it needs to be improved again and the internal control run by the Haji General Hospital (RSU) Medan City has been effective.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan PT. Ace Hardware Indonesia Tbk. Periode 2019-2021 Ayu Andrianie; Lince Afriyenny; Dian Ananda Febiola
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.v3i4.1017

Abstract

PT. ACE Hardware Indonesia Tbk. is a retail company that operates in the field of home furnishings and lifestyle products. This company has proven to be the most resilient retailer in facing the Covid-19 pandemic. This can be seen from the decline in sales which is relatively lower compared to other retailers. This writing aims to see how the financial performance of PT. ACE Hardware Indonesia Tbk. 2019-2021 period.The type of data used in the research is quantitative data using the financial ratio analysis method. The financial ratios used are liquidity ratios (current ratio, quick ratio, cash ratio), solvency ratios (debt to asset ratio, debt to equity ratio), and profitability ratios (gross profit margin, net profit margin, return on equity, operating profit margin). The data source used in this research is secondary data. Data collection techniques use documentation studies. The documents used are secondary data which includes financial position reports and profit and loss statements from 2019-2021 which are listed on the Indonesian Stock Exchange.The results of the research show that the liquidity ratio has quite good financial performance, even though during 2019-2021 the company continues to experience fluctuations (ups and downs), the profitability ratio shows that the company's financial performance is not good in 2019 capital turnover, this can be seen in the ratio of company that is far below the trade sector average (industry average), but in 2020-2021 the profitability ratio shows very good financial performance, this proves that even in the Covid-19 Pandemic, PT. ACE Hardware Indonesia Tbk. is the most resilient retailer in facing the Covid-19 pandemic, and the solvency ratio shows good financial performance, because PT. ACE Hardware Indonesia Tbk. has a ratio that is low or below the trade sector average (industry average). This shows that the company can guarantee its debts with a number of assets owned by the company.
Pengaruh Informasi Laba Akuntansi dan Informasi Corporate Social Responsibility Pada Return Saham : (Studi Perusahaan Sub Sektor Perbankan pada Bursa Efek Indonesia) Sufyan Saori; Umaimah Umaimah
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.v4i1.1018

Abstract

This research is motivated by the strategic function of the banking industry in handling the impact of the pandemic and the increasing interest in investment in the banking sub-sector by investors. Therefore, the stock price of the banking sub-sector after the pandemic tends to increase in tandem with the improvement in the national economy. This study will further examine the effect of accounting earnings information and corporate social responsibility information on stock returns. This information is now the basis for investment decisions because it contains related and non-financial information that is important to the operations of the sample companies taken based on predetermined criteria, namely banking sub-sector companies listed on the IDX and publishing financial reports and annual reports throughout 2019 to 2021. After determined, the sample was selected using purposive sampling according to the criteria and obtained a total of 35 companies. The data is then processed using a quantitative approach with multiple linear regression method because it uses two independent variables. After processing, the results obtained are accounting profit information and corporate social responsibility information have a negative effect on stock returns.
Pengaruh Motivasi, Pengalaman, dan Self Efficacy Terhadap Kinerja Auditor Nola Mahfuza; Dewi Zulvia
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.v4i1.1019

Abstract

This study aims to examine Motivation, Experience and Self Efficacy on Auditor Performance. Collecting research data using a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in quantitative research. The sample is determined by purposive sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that Motivation has a positive effect on Auditor Performance, Experience has no effect on Auditor Performance and Self Efficacy has a positive effect on Auditor Performance.

Page 15 of 49 | Total Record : 486

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