Gemilang: Jurnal Manajemen dan Akuntansi
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
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486 Documents
Pengaruh Pengetahuan Wajib Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Masyarakat Di Cikarang Barat
Suripto Moh Zulkifli;
Adi Suprayoga;
Rinaldi Sri Herlambang
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v3i1.1412
Payment of vehicle tax is one of the main sources of local revenue. To improve compliance in paying taxes, sufficient knowledge of vehicle tax information and taxpayer awareness initiatives is required. The purpose of this study was to determine the effect of taxpayer knowledge and taxpayer awareness on compliance with paying motor vehicle taxes. This research was conducted in West Cikarang. The number of samples in this study were 100 respondents with the sampling method using the convenience sampling method. Data was collected using a questionnaire method and processed using SPSS version 25 software. The data analysis technique used in this research was multiple linear regression. Based on the results of the analysis, it can be seen that the knowledge of taxpayers and awareness of taxpayers has an effect on compliance with paying motor vehicle taxes.
Pengaruh Penggunaan Laba Dan Arus Kas Untuk Memprediksi Kondisi Financial Distress
Rachmat Ramadhani;
Erna Nur Ifah;
Dany Prio Hutomo
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v2i4.1421
This study aims to examine the effect of earnings and cash flow in predicting financial distress conditions in manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative descriptive analysis model. Data obtained from secondary data, namely data obtained from other parties in the form of published reports for the period 2020-2021. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The number of samples in this study were 80 companies. The sampling method used is purposive sampling. The data is processed using SPSS. Based on the conclusion of the analysis results, it is known that profit has no effect on financial distress because the profit variable has a sig value of 0.973 this value is greater than the alpha significant value (0.05) and cash flow has an effect on financial distress conditions, where the obtained significance figures are 0.000 and 0.001 more. smaller than 0.05, which means that cash flow has a significant effect on predicting financial distress.
Sejarah Perkembangan Akuntansi di Indonesia
Salamah, Rizqi;
Umi Fikriyah;
Kirana Mahardhika R.;
Nur Rohmah Hidayati;
Gunawan Aji
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v4i3.1467
The history of the development of accounting systems is closely linked to the development of knowledge and technology, with accounting practices functioning as a buffer against the needs of society and the corporate environment in the current period of globalization. This research uses research sources from relevant journals. As part of social science, the emergence of accounting science begins with accounting practices in socio-economic life. The emergence of accounting started in Europe, then developed in Indonesia, which was divided into 4 eras, accompanied by technological developments. Accounting plays a role in national economic development with various professions in the accounting field.
Pengaruh Kualitas Produk dan Kualiatas Layanan Pelanggan terhadap Niat Pembelian Ulang pada Online Fashion Industry di Indonesia
Vera Maria;
Komang Windi Yuniantari;
Mustika Ayu Cahaya Lintang
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v4i3.1499
This study aims to analyze the impact of product quality and customer service on repurchase intentions in the online fashion industry in Indonesia. With the rapid growth of this industry, a deep understanding of the factors influencing consumer purchase decisions is crucial. Product quality and customer service are the main focus of this research because both play a central role in shaping customer satisfaction and building long-term relationships between brands and consumers. Through a quantitative approach and the analysis of theories such as customer satisfaction theory, perceived quality theory, and customer loyalty theory, this study seeks to provide insights into how product quality and customer service can influence repurchase intentions. The results of the study show that product quality and customer service have a significant impact on repurchase intentions in the online fashion industry in Indonesia. High product quality increases customer satisfaction and strengthens the relationship between brands and consumers, which in turn increases the likelihood of repurchase. Similarly, good customer service enhances satisfaction and builds strong trust between brands and consumers, which also positively influences repurchase intentions. The practical implications of this study are that companies in the online fashion industry in Indonesia should prioritize improving product quality and customer service to ensure business sustainability and increase customer loyalty.
Penerapan Resilience Finance dan Resistnance Finance Terhadap Laporan Keuangan Yang Menekankan Pada Kemampuan PT Paninvest Tbk Untuk Bertahan dan Pulih
Nurul Laily;
Avita Anggraeni;
Rista Intan Pertama Sari;
Maria Yovita R.Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v4i3.1513
This research data is obtained from the web based on the financial statements of PT Paninvest Tbk to determine the effect between financial resilience and financial resistance by analyzing financial statement data that occurred in 2022. We (researchers) use quantitative data in this study, namely by analyzing the report data we get so that we as researchers can present PT Paninvest Tbk's financial statements in a journal entitled "the application of resilience finance and resistance finance to financial statements that emphasize the ability of pt paninvest tbk to survive and recover".
Pengaruh Stres Kerja Pada Masa Pandemi Covid-19 Terhadap Kinerja Pekerja Instalasi Gawat Darurat (IGD) RS. Pusat Pertamina Di Jakarta
Ujang Supriadi;
Zubair Azra;
Fuad Gagarin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v2i4.1514
This study describes two variables, namely job stress and worker performance. The purpose of this study was to analyze the relationship between work stress and the performance of hospital emergency room workers. Pertamina Headquarters in Jakarta. The work stress variable was tested using SRQ 20. While the worker performance variable was tested using 2 dimensions from the journal Emin Kahya. The research method used is quantitative research, conducted by distributing questionnaires to 30 emergency room workers at the hospital. Pertamina Center in Jakarta However, 24 questionnaires were collected again. Analysis of the data used is Spearman correlation. The results showed that the relationship between work stress and worker performance during the COVID-19 pandemic did not affect the performance of hospital emergency workers. Pertamina Center
Peran Penting Program Pendidikan Dan Pelatihan Kerja Terhadap Produktivitas Karyawan Bagian Research And Development Di PT. Intera Lesatri Polimer Balaraja
Yana Mulyana;
Adam Shaleh;
Ibah Misbah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v1i2.1516
Training and education is an activity or business that has the aim and objective of increasing employee productivity, in terms of improving and developing employee knowledge, skills, expertise and attitudes in carrying out their duties and responsibilities. Training and education is carried out after the recruitment of new employees or existing employees who still need education and retraining. In its implementation, training and education for employees is a short-term development program using systematic and organized procedures created to improve work productivity. Good work productivity can open up opportunities for career advancement. Apart from that, with training and work education, it is hoped that it can produce output and quality standards that meet expectations. This research uses a qualitative approach with theoretical studies from previous research. The results of the study found that work training and education can improve the quality of work productivity. Based on the description above, in this research the author will discuss the important role of education and job training programs on the productivity of R&D employees at PT Intera Semut Polymer Balaraja.
Pengаruh Komunіkаsі Аsertіf Dаn Pengаwаsаn Melekаt Terhаdаp Kіnerjа Kаryаwаn PT. Restu Tаnjung Permаі
Adam Samsudin Noor;
Aep Saefullah;
Ahmad Fadli;
Ramadani Pardian;
Zubair Arza
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v1i1.1517
As one of the largest coal mining service companies in Indonesia, PT. RTP is engaged in integrated mining equipment rental services with international standards for mining companies in Tabalong. The purpose of this study is to find out the effect of assertive communication (X1) on the performance of PT. RTP (Y), to find out the effect of attached supervision (X2) on the performance of PT. RTP (Y), and to find out the effect of assertive communication (X1) and inherent supervision (X2) together on the performance of PT. RTP (Y). The research method used in this research is quantitative analysis method. The data collection method used in this research is using a questionnaire. The results of this study are Assertive Communication has no significant effect on the performance of employees of PT. RTP. This is evidenced by the statistical results of the t test for the physical evidence variable because the value of tcount < ttable where -0.809 < 2.447 and the significance value obtained is 0.450 greater than the value of = 0.05. Inherent supervision has a significant effect on employee performance at PT. RTP. This is evidenced by the statistical results of the t test for the physical evidence variable with a value of tcount > ttable where 3.702 > 2.447 and the significance value obtained is 0.010 which is smaller than the value of = 0.05. Assertive communication and inherent supervision together have a significant impact on employee performance of PT. RTP. This is evidenced by the Fcount statistic of 8.030 which is greater than Ftable 4.76, it can be concluded that the independent variable of assertive communication (X₁), attached supervision (X₂) simultaneously has a significant effect on the dependent variable of employee performance (Y).
Pengaruh Review Beauty Vlogger Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Skincare Ms. Glow Dalam Perspektif Ekonomi Islam
Anisa Ade Novalinda;
Nurhayati Nurhayati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v4i3.1530
: The abundance of skincare products in Indonesia is due to the high enthusiasm of consumers regarding current skincare developments. In sales data for the best-selling skincare products on Shopee and Tokopedia in 2021-2022, MS.Glow experienced a significant decrease in purchases compared to other brands,namely Somehinc and Scarlett Whitening. because consumers are starting to have choices. This research uses a quantitative approach method. The data used is primary data taken by distributing questionnaires online via Google form to MS.Glow consumers at the Ayudy Beauty Store. The sample used was 70 people. The data analysis used was using validity tests, r reliability tests, classical assumption tests, and hypothesis tests which were processed using SPSS version 21. The results of this research show that the variable beauty vlogger review has no positive and insignificant effect on purchasing decisions, the product quality variable has a positive and significant effect on purchasing decisions,beauty vlogger review and product quality in improving purchasing decisions for Ayudy Beauty Store consumers must be based on Islamic religious principles.
Peran Fear of Missing Out Memediasi Pengaruh Promo Event Tanggal Kembar E-Commerce Shopee Terhadap Impulsive Buying Tendency Pada Generasi Z Pengguna Shopee di Bandar Lampung
Rini Wijaningsih;
Evi Ekawati;
Adib Fachri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v4i3.1531
Fear of missing out is the fear of losing the opportunity to follow something that they think is interesting to follow such as the shopee e-commerce twin date event promo by offering attractive discount products that occur every month on the same date, so that it can encourage someone to make a purchase that was not planned before. This study aims to show how much the level of impulsive buyimg behavior of Gen Z in Bandar Lampung is caused by the shopee e-commerce twin date promo event and through fear of missing out as mediation. The research method used is quantitative method with a research population of 296,828 thousand residents and a sample size of 100 respondents. The results showed that the shopee e-commerce twin date promo event had a significant positive effect on impulsive buying tendency and the fear of missing out variable had a positive and significant effect and mediated the relationship between the shopee e-commerce twin date promo event and impulsive buying tendency. The results of research in an Islamic business perspective regarding impulsive buying tendency behavior in Islamic consumption theory that Islam prohibits anything excessive and must adhere to the principles of simplicity and balance.