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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 Peran Fasilitas Kerja Terhadap Kinerja Pegawai Dinas Perindustrian, Perdagangan, Energi, dan Sumber Daya Sumatera Utara Bidang Ilmea : (Pengembangan Industri Logam Mesin Elektronika dan Aneka) Putri Ranggaini Caniago; Laylan Syafina
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.v4i1.1057

Abstract

The purpose of this study was to determine the role of employee work facilities at the North Sumatra Department of Industry, Trade, Energy and Resources in the field of ILMEA (Development of Metal Machinery Electronics and Various Industries). The method used in this research is descriptive qualitative research method. The results of this study indicate that there is a role for work facilities in employee performance at the office of the North Sumatra Department of Industry, Trade, Energy and Resources in the field of ILMEA (Development of Metal Machinery Electronics and Various Industries). This is indicated by the work done by employees will be more effective if they have adequate facilities.
Pengaruh Financial Distress Dan Ukuran Kantor Akuntan Publik Terhadap Auditor Switching Zavia Mimy Safitri; Siti Asiam
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.v2i2.1079

Abstract

The aims of this research is to determine the effect of financial distress and size of a Public Accounting Firm on auditor switching in banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Based on the sampling technique using the purposive sampling method, 35 companies were obtained. The data analysis used to test this hypothesis is descriptive statistical tests and logistic regression tests using SPSS Version 25. The research results identify that financial distress and size of a Public Accounting Firm have no effect on auditor switching.
Studi Literatur: Pengaruh Whistleblowing Dan Bystander Effect Terhadap Fraud Linda Novia Sari; Tri Ratnawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1168

Abstract

This study aims to confirm the effect of whistleblowing and bystander effect on fraud. Type of The type of research used by the author is a literature study. Data collection techniques This research data collection technique uses archival data collection techniques in the form of research results and research articles published .Data analysis method used by used by researchers is a descriptive qualitative approach through literature review. literature (literature review). The results of this study indicate that the effect of whistleblowing and bystander effect have a positive effect on fraud.
Analisis Perbandingan Rasio Likuiditas, Rasio Aktivitas, Rasio Solvabilitas Dan Rasio Probabilitas Untuk Menilai Kinerja Perusahaan Manufactur Marcella Trianita Abur; Rosaria Rudeng; Feby Galih Saputra; Mohammad Ramadhan Priatmojo
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1171

Abstract

This research aims to determine the level of company development so that financial performance can then be assessed. The company's financial performance is the achievement achieved from achieving the company's goals. Likewise, manufacturing companies want to know developments that occur each period. So that in the end the company is able to produce policies that have a positive impact, achieve its goals, and grow good prospects for the company's future. Through financial report analysis, the company's financial performance can be interpreted. This research is qualitative research with a descriptive approach carried out using calculations on qualitative data in the form of financial reports. These financial reports are secondary data obtained from each company's annual report. Meanwhile, the analytical tool used in this research is financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios, activity ratios, using the time series analysis method. In general, the results of this analysis show that the financial condition of each manufacturing company analyzed is quite good. This is proven by the company's ability to deal with various events that have the potential to be detrimental to the company which the company can overcome.
Analisis Literasi Masyarakat Tentang Pengelolaan Keuangan Pribadi Terhadap Tabungan, Investasi, dan Pengeluaran Vivi Armadhani; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1173

Abstract

This research aims to measure people's understanding of personal financial concepts, such as savings, investment and spending. Factors such as education, experience, and social and economic factors will be identified as influencing people's financial literacy levels. It is hoped that concrete recommendations will help in increasing financial literacy for the people of Nginden Jagkungan subdistrict, Surabaya. This research uses a quantitative descriptive approach. The type and source of research data is an important element in the research process. The data used in this research is primary data. The data analysis method used in this research uses the PLS (Partial Least Square) analysis application through the Smart PLS program. Financial literacy with the Insurance, Investment and Financial Planning indicators has a positive effect of 0.540 and a significant 0.000% on Investment with the Knowledge of Investment and Market indicators. capital, financial literacy with indicators of Insurance, Investment and Financial Planning have a positive effect of 0.256 and a significant of 0.033% on Savings with indicators of Knowledge Interest and Confidence, Financial literacy with indicators of Insurance, Investment and Financial Planning have a positive effect of 0.632 and a significant of 0.000% on Expenditures with Knowledge indicators Availability of goods and services and price levels1. Financial literacy with insurance, investment and financial planning has a positive and significant effect on public investment with knowledge about investment and capital markets. 2. Financial literacy with insurance, investment and financial planning has a positive and significant effect on people's savings with financial knowledge. 3. Financial literacy with insurance, investment and financial planning indicators has a positive and significant effect on the level of public expenditure with knowledge of the availability of goods and services and price levels.
Pengaruh Edukasi Pasar Modal, Ekspektasi Return, dan Persepsi Risiko Terhadap Minat Investasi Mahasiswa Pada Instrumen Pasar Modal Nabila Febriyana; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1174

Abstract

This research aims to explore the influence of capital market education, return expectations, and risk perceptions on students' investment interest in capital market instruments. The aim of this research is to understand the factors that influence students' investment interest. Data collection was carried out directly by distributing questionnaires to 96 respondents, with a sampling method using purposive sampling and the criteria for respondents being active students at the relevant university. The analytical tool used in this research is SmartPLS software version 4. The research results show that Capital Market Education has a positive, although not significant, impact on students' Investment Interest in capital market instruments (H1); Return Expectations have a positive and significant impact on students' Investment Interest in capital market instruments (H2); Risk Perception has a negative but not significant impact on students' Investment Interest in capital market instruments (H3).
Pengaruh Pengetahuan Investasi, Kebijakan Modal Minimal Investasi, dan Pelatihan Pasar Modal Terhadap Minat Investasi Sindy Utami; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1175

Abstract

This research aims to determine the influence of investment knowledge, minimum capital policies, and capital market training on students' investment interest. Researchers want to know the factors that influence students' investment interest. Research data was obtained directly through a questionnaire that was distributed to 96 respondents. The sampling method uses purposive sampling with the criteria that the respondent is an active student at the university concerned and has attended capital market training or education. The analytical tool used in this research is Smart PLS version 4 software. The results of the research show that Investment Knowledge has a positive and significant effect on students' Investment Interest. (H1); The minimum capital policy has a positive and insignificant effect on students' investment interest (H2); Capital Market Training has a positive and insignificant effect on students' Investment Interest. (H3).
Audit Operasional Pada PT BPR Puridana Arthamas Untuk Mengetahui Efektivitas Dan Kinerja Karyawan Mei Nurlinda; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1178

Abstract

This research aims to provide knowledge about employee performance in determining effectiveness as well as making recommendations and suggestions based on the results of the operational audit of PT BPR Puridana Arthamas. The research was carried out using a qualitative descriptive method by carrying out data collection, literature review, interviews and questionnaires on HRD. Data analysis uses qualitative by conducting an audit of the human resource planning process, recruitment, selection, orientation, placement, compensation and bonuses. Based on the results of audits that have been carried out, HR or employee management activities have been carried out effectively.
Analisis Laporan Keuangan PT Bank Panin Dubai Syariah TBK (PNBS) Angeline Angeline; Angelica Lee; Caroline Caroline; Fransiska Fransiska; Viony Viony
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1182

Abstract

This report examines the development of the Islamic banking industry in Indonesia, with a focus on PT. Bank Panin Dubai Syariah Tbk (PNBS). Since its establishment in 2009, PNBS has experienced rapid growth and played a significant role in the Islamic banking sector. The research aims to understand how PNBS channels funds through various financing instruments such as mudharabah, musyarakah, ijarah, and murabahah, as well as determine the percentage contribution of each instrument to the total financing. Additionally, this study classifies the instruments based on Maqashid Sharia, distinguishing between pseudo-Islamic, sharia-compliant, and sharia-based. The results show that PNBS adheres to Sharia principles in its financing activities. Furthermore, mudharabah and musyarakah financing instruments make a significant contribution to the total financing, while ijarah and murabahah financing also play essential roles. The classification of instruments indicates that PNBS leans more towards sharia-compliant and sharia-based rather than pseudo-Islamic. This research provides a deep understanding of Islamic bank financing strategies and their alignment with Sharia principles, assisting banks in planning more effective strategies and promoting transparency and public trust in the Islamic banking industry.
Perbandingan Rasio Kinerja Keuangan Perusahaan Energi Industri yang Terdaftar di Bursa Efek Indonesia pada Periode 2020-2022 Anastasya Mechta Mediana; Herny Ria Mandag; Naafika Rachma Rozani; Cholis Hidayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1184

Abstract

This study aims to evaluate the financial performance of energy industry companies, with a focus on PT. PLN (Persero), Tbk, PT. Pertamina (Persero), Tbk, and PT. Indika Energy, Tbk, for the period 2020-2022. The research method used is a quantitative method because the research data is in the form of numbers and the analysis uses statistics. Through the financial ratio analysis approach, this study uses time series and cross-sectional methods to compare the financial performance of companies with the average industry ratio. The results of the analysis concluded that PT. Pertamina showed the best performance, followed by PT. Indika Energy, while PT. PLN had the lowest performance. Factors such as revenue, operational efficiency, and debt dependence affect the financial performance of each company.

Page 17 of 49 | Total Record : 486

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