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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 Total Quality Management, Sistem Penghargaan, Sistem Pengukuran Kinerja Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Unit Kerja PT Bank Rakyat Indonesia (Persero) Tbk Muhammad Raihan Amrullah
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.v3i4.1310

Abstract

This study aims to determine the effect of total quality management,reward system, performance measurement system and organizational commitmenton managerial performance at the Bank Rakyat Indonesia Ltd. Head Office. The method used in this research is a purposive sampling method, which isto find out or explain the influence of one variable on another variable. The variables studied were total quality management (X1), reward system (X2), performance measurement system (X3), organizational commitment (X4) and managerial performance (Y). The data used in this study is primary data with divisions at the BRI head office as the samples and data collection techniques are carried out by distributing questionnaires. The data processing and analysis techniques used to test the hypothesis are descriptive analysis and multiple linear regression analysis. The research contribution of this study is the existence of new independent variables used as well as objects, populations and samples that are different from previous studies with the context of the same title. It is hoped that further research can add other variables other than the current variable which may have more influence on managerial performance.
Apendampingan Masyarakat Dalam Pembuatan & Mengembangkan Usaha Sukun Chips Pada Lembang Mappa’ Kecamatan Bonggakaradeng Abednego C Rambulangi; Aldi Rante Ta’dung; Abriadi Mappadang
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i2.1329

Abstract

Breadfruit has the advantage that it is crispier and savory compared to cassava and sweet potatoes if processed into chips. The processing of breadfruit chips makes breadfruit chips innovate with variations in flavor, namely balado, original, and sweet spicy. Consumptive culture in Indonesian society, including eating small foods or snacks has the opportunity to create a culinary business. So in this activity aims to develop Breadfruit into processed Chips and provide new knowledge in marketing products in Lembang Mappa' Bonggakaradeng District.
Pendampingan Pemgembangan Usaha Potato Balls Di Kelurahan Ariang, Tana Toraja Althon K Pongtuluran; Chandrawan Saranga; Martina Meti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i3.1330

Abstract

Through careful market research and monitoring of consumption trends, we see great potential in bringing new variations of the widely known potato dish. We believe that by combining delicious potatoes with a variety of interesting herbs and fillings, we can create something unique and appetizing.
Dampak Implementasi Manajemen Berbasis Sekolah Terhadap Prestasi Akademik Di UPT SPF SMP Negeri 22 Kota Makassar Indriati Amirullah; Musfirah Musfirah
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.v4i1.1333

Abstract

This research aims to evaluate the impact of implementing School Based Management (MBS) on student academic achievement at UPT SPF SMP Negeri 22 Makassar City. Using qualitative research methods, this study collects data through interviews, observations and document analysis. The research results show that the implementation of SBM has had a positive impact on student academic achievement. Innovation in the teaching and learning process, increased involvement of parents and the community, as well as increased school autonomy and accountability are some of the factors that have contributed to this increase in academic achievement. However, this research also identified several challenges in implementing SBM, such as the need for greater training and support for teachers and school staff. This research suggests that further efforts are needed to overcome these challenges and maximize the benefits of SBM.
Analisis Penerapan Akuntansi Lingkungan Berdasarkan Teori Hansen Dan Mowen Pada Rumah Sakit Umum Daerah Pasaman Barat: Studi Kasus Dan Implikasinya Bina Kurnia; Zulhelmi Zulhelmi
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.v4i2.1334

Abstract

This research ismotivated by theproblem that hospitals still have minimal knowledge of environmental accounting because it is relatively new and thereis no specific report regardingenvironmental accounting at the RumahSakit Umum Daerah PasamanBarat. The aim ofthis research is to determinethe application of environmental accounting based on Hansen and Mowen's theory at the Rumah Sakit Umum Daerah Pasaman Barat in 2022.The dataanalysis method inthis research uses descriptivequalitative analysis. The data collection techniques used were observation, interviews, literature study and documentation. The analysis techniques used are data collection, data reduction, data presentation, and drawing conclusions. The results of this research are that at the Rumah Sakit Umum Daerah Pasaman Barat, in allocating environmental costs, there areseveral things thatare in accordance withPSAK 2015 No.1, namely Identification, Recognition and Measurement, but there are still severalthings that are notin accordance withPSAK 2015 No. 1, namely Presentation of Financial Reports and Disclosure of Financial Reports. The environmental cost categories allocated by the Rumah Sakit Umum Daerah Pasaman Barat are appropriate based on Hansen and Mowen's theory, this is proven by the expenditure of appropriate waste-related costs based on theclassification of environmental accountingcosts based on Hansen andMowen's theory, namely prevention costs, detection costs, costs internalfailure, and externalfailure costs.
Pendampingan Destinasi Wisata Aru Jeram Sungai Mararin Lembang Untuk Dijadikan Sumber Penghasilan Bagi Masyarakat Rantedada Tana Toraja Lembang Rantedada Irengsi Irengsi; Jensi Sanda Pabisa; Helba Rundupadang
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v2i4.1338

Abstract

Lembang Rantedada is one of the lembangs in Mengkendek Timur District, Tana Toraja Regency. Lembang Rantedada is one of the Lembangs that has the potential to be used as a tourist attraction. Therefore, we as PKM UKI TORAJA students are helping the Head of Lembang and the people of Lembang Rantedada to make the village a tourist destination. The first step we took was to create a concept which will later be used as a reference in the continued development of tourist destinations. The aim of this Lembang Rantedada Tourist Destination Concept Design activity is: first, to create public awareness of the importance of utilizing places that have the potential to be used as tourist attractions. Second, provide changes and improvements that are useful for the people of Lembang Rantedada. Third, help the community improve the economy. Fourth, building good relations between PKM students and the community in Lembang Rantedada. The method used in the Lembang Rantedada Tourism Destination Concept Design is to conduct a location survey and also carry out outreach with the local community, and in this concept design we designed it using the AUTOCAD 2017 application. Assistance in the design of the Lembang Rantedada natural tourist destination concept for the Mararin River starting from floor plan, front view, back view, left side view, and right side view. From the front view, starting from the main road entering the river, besides that we see the back view where you can see a gazebo, guest house, parking area and camping site. Then looking to the left we will see a gazebo and also a campsite, looking to the right you can see a bridge crossing to the accommodation and if you look from above we will see the whole of this location. This activity has a good impact on students, namely increasing students' knowledge about how something can be used to gain profits later and also students can gain new experiences regarding good cooperation between communities and for the community, namely as a first step to increasing development, increasing sources of community income and can analyze household expenses by using tourist attractions as a place of income. in Lembang Rantedada. And the local community can improve the economy of the people in Lembang Rantedada. We have high hopes as PKM UKI TORAJA students that with the design of the concept for the natural tourist destination of the Mararin River that we have created a development process.
Innovative Marketing Strategies For MSMEs : Lessons From Successful Cases Putri Ayu Rahmawati; Lulu Afifah; Cindy Theresia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i2.1351

Abstract

This research paper explores innovative marketing strategies employed by Micro, Small and Medium Enterprises (MSMEs), drawing insights from successful cases. With MSMEs constituting a significant portion of global economic activity, understanding their marketing approaches is vital. Through a comprehensive review of literature and analysis of real-world cases, this study identifies key strategies that have propelled MSMEs to success in competitive markets. These strategies encompass digital marketing, social media engagement, experiential marketing, and strategic partnerships, among others. By examining the experiences of thriving MSMEs, this paper offers valuable insights for practitioners and policymakers aiming to foster growth and competitiveness within the MSME sector. Understanding and implementing innovative marketing strategies can empowerMSMEs to navigate challenges, reach broader audiences, and capitalize on emerging opportunities in today's dynamic business landscape.
Corporate Social Responsibility And Firm Performance: An Empirical Analysis In Emerging Markets Salsabila Andrina; Ranti Karlaili
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i4.1352

Abstract

This study conducts an empirical analysis to investigate the relationship between corporate social responsibility (CSR) practices and firm performance within emerging markets. Utilizing a comprehensive dataset from various industries and countries, we employ advanced econometric techniques to examine the impact of CSR activities on financial and non-financial performance metrics. Our findings suggest a positive correlation between CSR engagement and firm performance indicators, highlighting the potential benefits of CSR initiatives for companies operating in emerging markets. Specifically, we observe improvements in financial performance metrics such as profitability and market valuation, as well as enhanced non-financial outcomes including reputation and stakeholder satisfaction. These results underscore the importance of integrating CSR into corporate strategies as a means to achieve sustainable growth and competitive advantage in dynamic emerging market environments.
Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi Sri Yulianingsih; Mohammad Hidayatul Holili; Pindo Asti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.1377

Abstract

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.
The Impact of Teacher Dynamics, Spirituality, Sciences, Link & Match Concept between the Educational and Bussiness on Education Quality and Sports Excellence Erwin Ernestus Kadar Slamet
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i4.1380

Abstract

This research aims to investigate the multifaceted impact of teacher dynamics, spirituality, sciences, and the link & match concept between education and business on education quality and sports excellence. The research employs a phenomenological approach to delve into the intricate connections among these variables. Sampling techniques involve purposive sampling to select participants with diverse experiences and perspectives. Data analysis is conducted through thematic analysis, allowing for the identification of key themes and patterns. Preliminary findings suggest a significant influence of teacher dynamics, spirituality, and the integration of sciences with the link & match concept on enhancing both education quality and sports excellence. These findings contribute to a deeper understanding of the holistic factors shaping educational outcomes and athletic achievements.

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