cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
jurnal@jurnal-stiepari.ac.id
Phone
+6281392202747
Journal Mail Official
dyah.stiepari@gmail.com
Editorial Address
Kampus STIEPARI SEMARANG Jl Lamongan Tengah no. 2 Bendan Ngisor, Gajahmungkur Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 22   23   24   25   26 
Pengalaman Memoderasi Pengaruh Tekanan Waktu, Skeptisisme Profesional, Dan Independensi Terhadap Pendeteksian Kecurangan Dalam Audit Investigasi Naila Fadhilni; Marsellisa Nindito; Ayatulloh Michael Musyaffi
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.v4i3.1616

Abstract

This research was conducted to determine the effect of time pressure, professional skepticism, and auditor independence on fraud detection in investigative audits with experience as a moderating variable. This research uses quantitative research methods, with primary data collected through questionnaires. The sample consisted of 62 Investigative Auditors who worked at the DKI Jakarta Province BPKP Representative. Data analysis was carried out using the Structural Equation Model (SEM) method based on Partial Least Square and processed using the SmartPLS 3.0 program. The research results show that time pressure and independence have no effect on fraud detection, professional skepticism has an effect on fraud detection, and experience moderates the relationship between professional skepticism and fraud detection. However, experience does not moderate time pressure and independence on fraud detection
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona Varhan Ardiansyah; Novta Fardhika; Siti Aisyah; Agus Wahyudi
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.v4i3.1617

Abstract

The corona Virus or Covid-19 is forcing people to change their lifestyles, and the presence of the corona virus threatens the stability of the Indonesian economy. Some companies have achieved efficiency gains, from salary cuts to layoff decisions. Introduce a system of cancellation of employment contracts. The state of the home economy has a great impact on the lower middle class, so it is necessary to make lifestyle changes and bad habits to spend money on things that are not important to you. But to survive in difficult times, it is necessary to apply some coping strategies for life. It is about establishing spending management strategies to deal with uncertainty regarding when the epidemic will end. In addition, to achieve this, the ability to maintain economic stability is needed. it is necessary to decide what strategy to take to start developing new concepts for the future and ensure the survival of the company in the future. This crisis planning includes understanding where the basic focus is in the store network, planning crisis inventory in the event of a supply shortage, and identifying alternative supplies. In addition, by establishing a policy of working from home and remote meetings and adhering to health protocols, you can ensure that employees in crucial positions that contribute to the success of your business can continue to work more flexibly. This is because the government and the community can avoid deterioration and losses due to the negative impact of the corona virus on the household economy and local economy by working together on projects that benefit both parties. Descriptive and validation methods are used in the study, and the analysis tool is Structural Equation Modeling (SEM, Lisrel). Given the current corona virus has a significant impact on the Indonesian economy, the findings indicate that the role of Change Management in strategic management accounting is very influential
Pengaruh Motivasi Belajar dan Self Efficacy Terhadap Hasil Belajar Siswa Smk Jurusan Akuntansi di Jakarta Barat dengan Kepribadian Proaktif Sebagai Variabel Moderating Muhammad Dwiki Reza; Dwi Kismayanti Respati; Susi Indrian
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.v4i3.1629

Abstract

Pendidikan diakui sebagai sarana penting dalam pengembangan SDM yang berkualitas. Dibandingkan negara tetangga lainnya, tingkat pendidikan Indonesia masih di bawah standar menandakan perlunya peningkatan dalam berbagai aspek pendidikan. Kepribadian proaktif dijadikan variabel moderasi pada penelitian ini yang mencoba menguji pengaruh motivasi belajar dan self-efficacy terhadap hasil belajar jurusan akuntansi yang terdaftar di SMK se-Jakarta Barat, dengan pendekatan kuantitatif pada 183 sampel yang diambil melalui teknik purposive sampling dari populasi siswa SMK Jurusan Akuntansi di Jakarta Barat. Data diperoleh dari kuesioner , selanjutnya dianalisis menggunakan analisis regresi linier berganda dan regresi moderasi. Berdasarkan temuan penelitian, terdapat pengaruh positif signifikan antara motivasi belajar dengan hasil belajar siswa, terdapat pengaruh positif signifikan antara self-efficacy dengan hasil belajar siswa, tidak terdapat pengaruh positif signifikan antara kepribadian proaktif dengan hasil belajar siswa, tidak adanya memoderasi pengaruh antara motivasi belajar dengan hasil belajar siswa, tidak adanya memoderasi pengaruh antara self-efficacy dengan hasil belajar siswa.
Mengoptimalkan Kinerja Perusahaan Melalui Penggunaan AI dalam Audit Internal yang Lebih Efektif Reza Akhusmiya Amrulloh; Nur Laili Rakhmawati; Aikisna Dwi Utami; Fakihatul Fuadah; 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.v4i3.1634

Abstract

Penelitian ini mengkaji penerapan kecerdasan buatan (AI) dalam konteks audit internal untuk meningkatkan kinerja perusahaan. Perkembangan teknologi yang pesat mengharuskan perusahaan untuk meningkatkan efesiensi dan akurasi dalam bisnis yang mereka jalankan. AI memberikan kemampuan untuk mengotomatisasi tugas-tugas audit rutin, meningkatkan deteksi anomali, dan memberikan wawasan prediktif berdasarkan data historis yang besar. Dengan menganalisis studi kasus dan implementasi praktis, penelitian ini menyoroti manfaat penggunaan AI, termasuk efisiensi operasional yang lebih tinggi, peningkatan akurasi audit, serta kemampuan untuk mengidentifikasi risiko secara proaktif. Melalui integrasi AI yang cermat, audit internal dapat menjadi lebih responsif dan berorientasi pada strategi, mendukung perusahaan dalam mencapai tujuan dan mematuhi regulasi dengan lebih baik. Audit merupakan salah satu bidang yang signifikansi dalam teknologi. AI merupakan alat yang penting dalam kulitas audit. algoritma AI yang canggih, perusahaan dapat memastikan bahwa semua data dianalisis secara konsisten dan objektif, mengurangi risiko kesalahan manusia (Human Error) dan bias. Namun, penting untuk diingat bahwa AI adalah alat yang kuat, namun bukan sebagai pengganti auditor manusia. AI dengan auditor manusia bekerjasama sebagai kunci untuk mencapai hasil audit yang optimal dan mendukung pencapaian tujuan bisnis perusahaan.
Analisis Kinerja Keuangan PT.BISI Internasional Tbk: Perspektif Manajemen dan PemilikAnalisis Kinerja Keuangan PT.BISI Internasional Tbk: Perspektif Manajemen dan Pemilik Nur Azizah; Yovanna Nabila Azzahra
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.v4i3.1638

Abstract

When the Covid-19 pandemic occurred, many companies were in a difficult situation to earn income and make a profit, of course this problem affected PT. BISI Internasional Tbk. After the post-Covid period of 2022, the company experienced an increase. This research aims to analyze the financial performance of the company PT. BISI International Tbk. which uses secondary financial report data and has been published by PT. BISI International Tbk. from the 2020-2022 period. Data can be accessed via the company website https://www.bisi.co.id. Then from this data the author analyzes using the ratio formula from the perspective of management and owner. The method of this research uses a descriptive method using data from the research object. The results from a management perspective show a positive value in the profit percentage for the 2020-2022 period and show that financial performance is good, this is shown in a decrease in the number of aging receivables and a decrease in operating expenses. Despite having constraints in resource management, the company experienced an increase in the working capital ratio from the previous year. Based on the perspective of company ownership, it can produce net profits and an increase in profits per share which results in high profits, so that the company is considered healthy.
Pengaruh Gaya Kepemimpinan Pemilik Usaha Terhadap Kinerja Karyawan Pada UMKM Café Allya Cindy Rahmadani; Zara Hayati; Inka Bella Novratiwi Saputri; Vivi Nila Sari
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.v4i3.1642

Abstract

The purpose of this research is to analyze and find solutions to the problems occurring between employees and the business owner at Café Allya. This business wass established with the goal of generating profit. Ist strategic location near a university makes it easier for the business does not employ many employees. In this study, we used interviews as one of the data collection techniques. This method allows researchers and respondents to interact directly, making it easier for the researchers to analyze the problems. Based on these interviews, it can be concluded that the causes of the problems are a lack of work motivation and an ineffective leadership style, which affect employee performance. Additionally, emotions and mood also influence employee job satisfaction.
Analisis Pengembangan SDM, Pelatihan Kerja dan Kualitas Kerja Terhadap Produktivitas Kerja Karyawan pada PT Bhatini Mitra Jaya di Kabupaten Tangerang Banten Juniarti Juniarti; Zetary, Luriandra Nadhifa
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.v3i2.1676

Abstract

The purpose of this study was to analyze the effect of human resource development, job training, and work quality on employee productivity at PT Bhatini Mitra Jaya in Tangerang Banten district. PT Bhatini Mitra Jaya is a company engaged in service and control valve services and general industrial service services. The approach method used is a quantitative approach with a quantitative descriptive research type. The population of this study were all employees of PT Bhatini Mitra Jaya, totaling 83 employees, while the sampling technique in this study was probability sampling, namely by using census sampling or saturated sampling because the entire population was sampled if the population was below 100. The results of this study indicate that human resource development has a positive and significant effect partially on employee work productivity. employees. Job training has a positive and significant effect partially to employee work productivity. Work quality has a positive and significant effect partially on employee work productivity. In Simultaneously, human resource development, job training and work quality have a positive and significant effect on employee productivity at PT Bhatini Mitra Jaya. The results of this study indicate that partially and simultaneously H1 is accepted and H0 is rejected.
Analisis Pengaruh Komponen Relationship Marketing terhadap Kepuasan dan Loyalitas Konsumen Linda Purwanti; Ria Fitri Mawardiningrum
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i1.1705

Abstract

This study aims to analyze the effect of relationship marketing components on customer satisfaction and loyalty. Relationship marketing is an approach that focuses on building and maintaining long-term relationships with customers to increase the value received by both parties. In this study, we explore several key components of relationship marketing, including effective communication, trust, commitment, and personal interaction, and how each component affects customer satisfaction and loyalty. The research method used was a survey with questionnaires distributed to 250 consumers in the retail sector. The results of the analysis show that effective communication and trust have a significant effect on customer satisfaction, while commitment and personal interaction have a strong direct impact on customer loyalty. This research provides valuable insights for companies in designing relationship marketing strategies that can increase customer satisfaction and loyalty, which ultimately contribute to the long-term success of the company.
Implementasi Metode Persentase Penyelesaian untuk Pengakuan Pendapatan pada Perusahaan Jasa Konstruksi Lunna Wuryandari; Nur Afiyati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i1.1706

Abstract

This study examines the application of the percentage of completion method in revenue recognition in construction service companies, which is a sector with high complexity in revenue accounting. The percentage of completion method is used to record construction project revenue based on the extent to which the project has been completed, as an alternative to the complete completion method which may not accurately reflect the actual condition of the project. In this study, we analyze the effectiveness and challenges in applying this method with a focus on the accuracy of financial reporting and its impact on the company's income statement. The research method uses a case study approach by analyzing data from several construction companies that apply the percentage of completion method. The results show that this method can improve the accuracy of revenue recognition and provide a more realistic picture of project performance. However, challenges such as inaccurate cost estimates and changes in project scope remain issues that must be addressed. This research provides insights for construction companies and stakeholders in understanding the benefits and constraints of the percentage-of-completion method for more transparent and accurate revenue recognition.
Pengaruh Pengelolaan Akuntansi Pertanggungjawaban dan Strategi Perusahaan terhadap Efektivitas Kinerja Airlangga Kaivalya; Vandu Mesa Nopandri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i1.1707

Abstract

This study aims to examine the effect of responsibility accounting management and corporate strategy on the effectiveness of organizational performance. Responsibility accounting plays an important role in compiling accurate and detailed financial information that allows companies to evaluate the performance of specific departments and business units. On the other hand, an effective corporate strategy serves as a guide in achieving long-term goals and value creation. In this context, this study integrates these two aspects to evaluate their impact on overall company performance. Using data from different industries and companies, this study applies quantitative analysis to measure the relationship between responsibility accounting management, strategy implementation, and key performance indicators such as profitability, operational efficiency, and company growth. The results show that effective integration between responsibility accounting and corporate strategy significantly affects the improvement of performance effectiveness. The findings offer practical insights for managers and business practitioners on how to optimize the use of responsibility accounting and strategy to achieve better performance goals.

Page 24 of 49 | Total Record : 486

 22   23   24   25   26 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi More Issue