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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 Rasio Keuangan Secara Cross Sectional Untuk Menilai Kinerja Keuangan Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 – 2022 Salija Ridayati; Noviana Ramadhani; Rr Jihan Faadhilah Yuwandono; Vika Triya Wahyuni
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.v4i2.1198

Abstract

This study aims to determine and compare the financial performance of Food And Beverage sub-sector companies listed on the IDX for the 2020-2022 period based on financial ratios, which include activity ratios, liquidity, solvency, profitability and market ratios. The method used in this research is descriptive analysis method with secondary data sources. The results showed that the financial condition of food and beverage sector companies listed on the Indonesia Stock Exchange in the 2020-2022 period was not good. This is indicated by the average value of financial ratios that are below the industry standard value. However, there are several companies whose financial conditions are quite good, even superior to other companies. These companies are ICBP, CAMP, and MYOR.
Pengaruh Audit Internal Dalam Kasus Penyalahgunaan Laporan Keuangan Pada PT Tiga Pilar Sejahtera Fiqri Najmuddien; Nurfadilah Nurfadilah; Irda Agustin Kustiwi
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.v4i2.1200

Abstract

This study aims to analyze the effect of internal audit on the prevention and detection of misuse of financial statements. The variable object of this study is PT Tiga Pilar Sejahtera. Misuse of financial statements can harm stakeholders and damage the integrity of the company. Therefore, the role of internal audit is considered important in ensuring the reliability and validity of financial information presented by the company. This research contributes to an understanding of the important role of internal audit in securing the integrity of a company's financial statements and provides recommendations for similar companies to strengthen their internal control systems. The practical implication of this study is the importance of companies to pay special attention to the internal audit function to reduce the risk of misuse of financial statements that can harm the company and its stakeholders. This article is a quantitative descriptive using secondary data.
Analisis Cross Section Pada Perusahaan Sektor Tambang Yang Terdaftar Di Bursa Efek Indonesia Putri Nugraheni; Nadia Dwi Pratiwi; Fatika Rahma Fina; Badzlina Chaerani Putri; 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.v4i2.1206

Abstract

The mining sector has a vital role in the country's economic system. This analysis is to analyze the financial performance of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The method used for cross section analysis takes secondary data from the company's financial reports. Analysis variables: Liquidity Ratio, Activity Ratio, Solvency Ratio, and Profitability Ratio. The research results show that the financial performance of the company with this cross-section analysis, PT Aneka Tambang Tbk emerged as the leader in the mining sector during the 2020-2022 period. This advantage shows the resilience of the company's management strategy and operational capabilities in facing challenges in the market and external environment.
Analisis Laporan Keuangan Pada PT Mustika Ratu Dan PT Viva Menggunakan 5 Rasio Keuangan Dika Candra Laili; Dyah Ayu Pramesti; Khansa Tsabita Wijaya; Novia Paramida; Hanif Dwi Hastungkara
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.v4i2.1207

Abstract

Financial report analysis is a process of researching financial reports and their elements which aims to evaluate and predict the financial condition of a company or business entity and also evaluate the results that the company or business entity has achieved in the past and present. It is very important for parties who have an interest in the development of a company to know the financial condition of a company, such as external and internal parties. Financial reports are an information medium used by a company to report the condition and financial position of the company to interested parties, namely internal and external parties of the company which are useful for these parties in making economic decisions. The method we use in this research is qualitative
Analisis Peran Auditor Internal dalam Pencegahan Potensi Fraud pada PT. Menara Dunia Tour Travel Meiyola Krisma Agatha; Rizki Luthfi Aulia; Irda Agustin Kustiwi
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.v4i2.1209

Abstract

This research aims to analyze fraud and acts of fraud that occurred at PT. Menara Dunia Tour Travel, is able to increase knowledge and study the role of internal auditors in preventing potential fraud at PT. World Tower Tour Travel. This research uses a qualitative method with a case study approach. The data collection technique used in this research is interviews. The type of data used is primary data. The results of this research show that (1) There is the potential for fraud to occur due to abuse of position authority, misuse of funds to increase the budget to enrich oneself which has the potential to cause losses to the company, (2) Internal auditors in preventing fraud have an independent, honest and also have responsibility for completing their work so that the level of fraud that occurs in the company can be prevented and reduced.
Peran Dinamika Technology AI & Praktik Akuntansi Berkelanjutan Dalam Organisasi Universitas Emi Vita Liani; Umi Soleha; Windy Nurrahmadani; Zul Azmi
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.v4i2.1255

Abstract

This research aims to find out the extent of identifying an organization’s ability to implement sustainable accounting, not only that, this research is also about technology and the benefits and impacts included, as well as the implications when accounting is in the context of multinational companies in Indonesia. This research process uses a qualitative method Literature review and document analysis methods. This research also explores the extent of technology adoption, the benefits and challenges involved as well as the implication of sustainable accounting processes in the context of university organizations. Therefore, this study suggests future research to review changes, as well as skill development. Apart from that, this research also contributes to the developing discourse on accounting technology-based transformation and provides insight that can be followed up for a company, for example at a university.
Optimalisasi Pendataan Cuti Kepegawaian Di Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Sumatera Utara Nadinda Tefa; 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.v4i1.1260

Abstract

Leave is an employee's right not to work for a certain period of time for reasons of personal or family interests. Optimal leave management can help organizations maintain employee work productivity and ensure that employee leave needs are met. This research aims to analyze the optimization of employee leave data collection at the North Sumatra DJPB Regional Office which is still not optimal due to the organization of leave data which is still not regular and systematic. This research uses a qualitative approach with a case study method and research data obtained through interviews, observation and document study. Based on the results of research that has been carried out, it can be concluded that data collection on employee leave at the Regional Office of the Directorate General of Treasury of North Sumatra Province is still not optimal. This is caused by the arrangement of leave data which is still random and not regular. Apart from that, irregular data arrangement also hinders the optimization of employees' work. Therefore, to make data collection on employee leave more effective, the author reconstructed the data collection on employee leave at the Regional Office of the Directorate General of Treasury of North Sumatra Province.
Analisis Standar Operasional Prosedur (SOP) Tata Cara Pelaporan Pajak Atas Penghasilan Karyawan Pada PT Socfindo Aek Pamienke Sry Kurnia; Nurlaila Harahap
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.v4i2.1268

Abstract

PT. Socfindo Aek Pamieke is a company operating in the rubber plantation sector in Aek Natas District, North Labuhan Batu Regency. PT. Socfindo Benefits. Aek Natas deducts Income Tax Article 21 every month for employees. The purpose of this research is to analyze the implementation of income tax reporting Article 21 regarding PT employee salaries. Socfindo Benefits. Aek Pamieke. The analytical method used in this research is the description method, namely discussing problems by collecting, decompiling, calculating, comparing and explaining a situation so that conclusions can be drawn which include calculating and reporting Article 21 permanent employees at PT. Socfindo Benefits. Aek Pamienke. Based on the research results, it was found that there were errors in reporting not originating from the reporting party, but errors originating from the website or place of reporting, this was due to the website's delay in accessing Article 21 Tax Income reporting at PT. Socfindo Perk. Aek Pamienke.
Analisis Penerapan Sistem Akuntansi Pemerintahan Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Elsa Putri; Kusmilawaty Kusmilawaty
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.v4i2.1269

Abstract

This research aims to determine the implementation of the government accounting system in the department of industry, energy trade and mineral resources in North Sumatra province. This research uses a quantitative approach using primary and secondary data. Primary data was taken from interviews with 24 respondents who worked at the North Sumatra Province Office of Industry, Energy Trade and Mineral Resources, and secondary data was taken from financial reports. The sampling method used is convenience sampling. The research results show that the percentage obtained from calculating the answers is 84.10% of the answers stating "Yes". Meanwhile, 9.66% of interview answers stated "No" and 6.25% stated "Don't Know". This means that it can be concluded that the implementation of the government accounting system and the quality of regional financial reports at the Sumatra Province Office of Industry, Trade, Energy and Mineral Resources North is very good.
Pengaruh Piutang Usaha , Modal Dan Hutang Jangka Panjang Terhadap Laba Bersih Pada Perusahaan Otomotif Yang Terdaftar Di Bei Tahun 2019-2022 Nur Azizah; Elyanti Rosmanidar; Ferri Saputra Tanjung
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.v4i2.1272

Abstract

This study aims to determine the effect of account receivable, equity, and non-current liabilities on net income in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019 -2022. This study uses independent variables, namely account receivable, equity, and non-current liabilities. The dependent variable is net profit. The data used in this study is secondary data, namely in the form of financial reports of automotive and component companies listed on the IDX for 2019-2021. 2019 is used to compare 2020 to 2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination.The results of this study indicate that account receivable, equity, and non-current liabilities partially have effect on net income. Then account receivable, equity, and non-current liabilities simultaneously also have effect on net income. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variableFrom the determination calculation, the Adjusted R Square value is 0.553 or 55,3% . This means that it indicates that the variables of ccount receivable, equity, and non-current liabilities on net income have an effect of 55.3% and the remaining 44.7% can be influenced by other factors outside of this study.

Page 18 of 49 | Total Record : 486

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