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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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Dampak Penggunaan Teknologi Informasi Terhadap Proses Audit Muhammad Fauzi Ilmi; Siti Ayu Pramudita; Rifda Aliyatul Bilbina Achmadi; Sarah Putri Aurellia; Yuni Sukandani
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1586

Abstract

The development of information technology (IT) has made fundamental changes to various elements of life, and the audit process is no exception. This study aims to explore the impact of IT use on the efficiency, effectiveness, and quality of the audit process. The use of audit software, data analytics, and information management systems has enabled auditors to access and review sizable amounts of data quickly and accurately. IT not only accelerates the audit process but also improves the quality and reliability of audit results by enabling more detailed and comprehensive audits. The results showed that IT provides various benefits in the audit process, such as the use of IT on the audit process and IT on the audit implementation. However, this study also found several obstacles faced by auditors, namely the risk of using IT. This study concludes that the development of information technology is very rapid. The development of information technology has a significant impact on the sustainability of the company. The impact that can be felt by companies due to the application of information technology is an increase in the efficiency and effectiveness of the company and an increase in the company's internal control so that it can help the company to obtain precise and relevant information and help the company to achieve its goals.    
Pengaruh Kompensasi dan Kepuasan Kerja terhadap Kinerja Driver Gojek Wilayah Gresik Ryan Maulana Ahmad; Mudji Kuswinarno
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1587

Abstract

This study is entitled "The Effect of Compensation and Job Satisfaction on the Performance of Gojek Drivers in Gresik Region" This study aims to analyze the effect of compensation and job satisfaction on the performance of Gojek drivers in the Gresik area. It was found that job dissatisfaction can affect overall performance, so it is important to pay attention to these factors in the application-based transportation industry. The thematic analysis method and caulitative approach were used by involving 15 Gojek drivers as research samples. The results showed that compensation has a significant effect on driver performance, both from the aspect of order income and bonuses from customers. It is expected that the results of this study can provide insights and practical solutions to improve the quality and efficiency of Gojek drivers' work.
Analisis Pengaruh Pemasaran Media Sosial Terhadap Keputusan Pembelian Pada Marketplace Tokopedia : Studi Kasus Mahasiswa Institut Teknologi Del Ivan Octhavianus L.Gaol; Mariana Simanjuntak
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1593

Abstract

This research focuses on Del Institute of Technology students and aims to analyze the impact of social media marketing on purchasing decisions in the Tokopedia marketplace. In today's digital era, social media has become an important tool in marketing strategies, and it is important to understand its influence on purchasing decisions. This research uses a descriptive method with a quantitative approach. This data was collected through a questionnaire distributed to 35 students who are active on social media and have purchased products on Tokopedia at least once in the last six months. Data analysis was conducted using IBM SPSS software. The findings show that four social media marketing variables have a significant impact on students' purchasing decisions: content, interaction, use of influencers, and promotion. Interesting and informative content, responsive interactions, use of trusted influencers, and attractive promotions proved effective in increasing purchasing decisions. The conclusion of this study shows that an effective social media marketing strategy can increase purchasing decisions on Tokopedia. Based on these findings, some practical recommendations are made for Tokopedia to improve content quality, engagement, influencer selection, and advertising offers. This study also has limitations in sample size and population coverage, and it is recommended to conduct further research with larger samples and additional variables to support the results.
Analisis Pengaruh Kualitas Situs Web Toko Online Shopee Terhadap Niat Pembelian Online Angela Triwani Stefani Sitorus; Mariana Simanjuntak
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1594

Abstract

Abstract This research analyzes the influence of the quality of the online shop website Shopee on consumers' online purchasing intentions. Using a quantitative approach, this study investigates four dimensions of website quality: information quality, ease of use, website design, and trustworthiness. Data was collected through an online survey of active Shopee users using a questionnaire with a Likert scale. Online purchase intention is measured based on the possibility of buying, desire to buy, and intention to seek information. Statistical analysis was used to determine the relationship between website quality and purchase intention, as well as identify the most influential dimensions. It is hoped that the results of this research will provide insight into developing marketing strategies and improving the performance of online shop websites, especially Shopee, in increasing consumers' online purchasing intentions.
Pengaruh Profitabilitas (ROE), Kebijakan Dividen (DPR), Dan Keputusan Investasi (PER) Terhadap Nilai Perusahaan (PBV) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Nastiti Rizky Shiyammurti; Tiara Ningsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1595

Abstract

The purpose of this study is to examine and understand the impact of Profitability (ROE), Dividend Policy (DPR), and Investment Decisions (PER), both partially and simultaneously, on Firm Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) as the population. The sampling technique used is purposive sampling, where samples are selected based on specific criteria according to the researcher's discretion. Based on these criteria, a sample of 10 companies was obtained. This study employs panel data regression analysis with the help of Eviews 12 for data processing. In this study, the ratio used as an indicator to measure the dependent variable of firm value is PBV (Price to Book Value). The results of this study indicate that partially, profitability and investment decisions have a positive and significant effect on firm value, while dividend policy has a positive but not significant effect on firm value. Simultaneously, profitability, dividend policy, and investment decisions have a significant positive effect on firm value.
Analisis Partisipasi Nasabah, Value Co-creation, dan Loyalitas Nasabah: Studi Kasus Aplikasi Mandiri Mobile Banking LIVIN Novi Hartati; Mariana Simanjuntak
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1596

Abstract

This research focuses on three types of values that are co-created: comfort value, economic value, and relational value. This study uses a quantitative approach with a survey method. The results of the study show that customer participation has the greatest impact on economic value and also has a significant impact on the value of pleasure. These created values affect system satisfaction, which in turn increases customer loyalty and overall company satisfaction. Thus, the company's strategy in increasing customer happiness and loyalty through self-service technology is highly dependent on the active participation of customers in the creation of shared value.
Peran Audit Internal Terhadap Kualitas Pemeriksaan Laporan Keuangan Oleh Audit Eksternal Mohamad Afrizal Miradji; Putri Ayu Anggelia; Fatimatus Sahro; Adelia Agustin; Ayunny Fiina Ladzatus Shobiroh
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1597

Abstract

This research aims to explore the role of internal audit in influencing the quality of financial statement audits conducted by external auditors. With increasing demands for financial accountability and transparency, the role of internal audit becomes increasingly important in supporting the effectiveness of external audits. However, the relationship and interaction between these two audit functions remain a topic that needs further exploration. Using a mixed-methods approach combining surveys, in-depth interviews, and case studies, this research investigates the perceptions of internal and external auditors regarding the level of collaboration, communication, and coordination between them, as well as their impact on the quality of financial statement audits. The research findings indicate that effective interaction between internal and external audits can enhance audit quality by sharing information, identifying key risk areas, and minimizing duplication of efforts. This research contributes theoretical and practical insights into understanding the important role of internal audit in improving external audit quality, as well as offering recommendations to strengthen the synergy between these two audit functions.
Pengaruh Strategi Bauran Pemasaran terhadap Penjualan Produk Sembako pada CV. Cahaya Benteng di Makassar Muhtazib Muhtazib; Andi bintang Balele
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v2i1.1601

Abstract

The aim of the research is to determine the influence of the marketing mix on sales of basic food products and to determine the dominant variables that influence sales of basic food products at CV. The Light of the Fortress in Makassar, South Sulawesi Province. The research methods used are qualitative and quantitative research methods. The results of the research are that from the F test (simultaneous test) it turns out that independent factors have a significant influence on increasing sales of basic necessities in Makassar. And furthermore, it is known that the calculated F value is greater than table F, this means that product, price, distribution and promotion factors together have a significant influence on basic food sales at CV. Light of the Fortress in Makassar. According to the results of the Multiple Regression calculation, the coefficient of determination (R2) shows that all independent factors together have a fairly strong influence on the dependent variable (grocery sales). From the results of the Partial Test (T Test) it can be seen that the most significant factor influences the sales of basic necessities at CV. The Light of the Fort in Makassar is a Promotional factor.
Analisis Motivasi Dan Pengaruhnya Terhadap Prestasi Kerja Pegawai Pada Kecamatan Cendrana Kabupaten Maros Muhtazib Muhtazib; Andi Bintang Balele
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.v2i2.1602

Abstract

The research objective to be achieved is to determine the motivation factors and work performance of employees in Cendrana District, Maros Regency, South Sulawesi Province. The research method used is quantitative research methods. Taken together, all research variables, namely: providing incentives, giving awards, work environment, education & training and job promotions have a positive and significant influence on employee performance. Thus, this research hypothesis can be proven true or accepted. Partially, providing incentives in the form of rewards has the most dominant influence on employee performance. The large influence and contribution was due to an increase in job satisfaction, as a result of improved welfare for employees of Cendrana District, Maros Regency, South Sulawesi.
Analisis Pengakuan dan Pengukuran Aktiva Tetap Pada PT. Waskita Karya Pusat Jakarta Shafa Amalia; Syifa Amelia; Melvietha Ocyanie Velenchya; Nur Ayu Oktafiani; Hafiah Salma
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1606

Abstract

Fixed assets are factors that greatly support a company’s business success. Fixed assets enable the operational activities of a company to run well and smoothly. The treatment of fixed assets in an entity must be ajusted to the applicable standards, namely the Financial Accounting Standart (PSAK) Number 16, because fixed assets will be recorded in the financial statements. The objective of this research is to know the accounting treatment must be in accordance with PSAK No.16 at PT. Waskita Karya Jakarta so as not mislead its users..The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.

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