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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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Peran Strategi Pemasaran dalam Meningkatkan Loyalitas dan Kepuasan Pelanggan Azahra Khairun Nisa; Diva Nabila Millati
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.v1i2.1708

Abstract

Customer loyalty and satisfaction are two critical elements that greatly affect the performance and sustainability of companies in today's competitive market. This study aims to analyze the role of marketing strategies in increasing customer loyalty and satisfaction. Given that effective marketing strategies not only affect customer perceptions but can also form long-term relationships between customers and companies, it is important to understand how the strategies implemented can affect these two aspects. Through this study, we explored various marketing strategy components such as market segmentation, targeting, brand positioning, and relationship marketing, and how they contribute to achieving customer satisfaction and loyalty. The results show that an integrated marketing strategy that focuses on customer needs and wants significantly increases customer satisfaction, which in turn strengthens their loyalty. Using quantitative analysis methods through surveys and linear regression, this study provides empirical insights into the relationship between marketing strategies and customer satisfaction and loyalty, as well as implications for marketing practices in various industry sectors.
Pengaruh Kepemimpinan dan Penerapan Disiplin Kerja terhadap Kinerja Karyawan di Industri Hiburan Fri May Dini Silalahi; Sari Suswati
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.v2i1.1709

Abstract

Employee performance is a crucial element in the highly competitive entertainment industry, where service quality and innovation play an important role in maintaining competitive advantage. This research explores the influence of leadership and the application of work discipline on employee performance in the entertainment industry, focusing on how these two factors interact to influence workforce effectiveness and productivity. Through a quantitative approach, data was collected from a survey involving 200 employees from various entertainment companies, including film studios, music companies, and theaters. The results showed that effective leadership, characterized by good communication, transparent decision-making, and motivational support, has a significant positive influence on employee performance. In addition, consistent and fair application of work discipline, which includes adherence to operational rules and standards, also contributes significantly to improved employee performance. These findings provide valuable insights for managers in the entertainment industry to design more effective managerial strategies to improve employee productivity and satisfaction, and achieve sustainable competitive advantage.
Efektivitas Implementasi SFAS No. 1 dalam Penyusunan Laporan Keuangan dan Dampaknya terhadap Standar Pelaporan Kanya Lailatul Ulya; Atikah Rakhmawati
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.v2i1.1710

Abstract

The implementation of Statement of Financial Accounting Standards (SFAS) No. 1, now known as Statement of Financial Accounting Standards (PSAK) No. 1, is a crucial step in improving the transparency and consistency of financial statements. This study explores the effectiveness of SFAS No. 1 implementation in the financial statement preparation process and its impact on reporting standards. Through data analysis of the financial statements of companies implementing SFAS No. 1 as well as interviews with accounting professionals, this study identifies the challenges and benefits of implementing the standard. The results show that the implementation of SFAS No. 1 improves the accuracy and transparency of financial statements, but also faces challenges in terms of complexity and comprehension that require further attention. The impact on reporting standards includes improvements in the quality of financial information and strengthening compliance with generally accepted accounting principles. This research provides insights into how the implementation of SFAS No. 1 may affect reporting practices and suggests strategies to overcome the challenges.
Penerapan Analisis SWOT dalam Mewujudkan Ekowisata Mangrove yang Berkelanjutan Dinda Nasya Atin; Yesi Kumalasari
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.v2i1.1711

Abstract

Mangrove ecotourism is a form of tourism that aims to preserve mangrove ecosystems while providing economic benefits to local communities. However, to ensure that this ecotourism can develop sustainably, there needs to be a systematic approach in its planning and management. The application of SWOT Analysis (Strengths, Weaknesses, Opportunities, Threats) is an effective method to evaluate various aspects of mangrove ecotourism. This study aims to explore the application of SWOT Analysis in designing strategies to realize sustainable mangrove ecotourism. By analyzing the strengths, weaknesses, opportunities, and threats associated with mangrove ecotourism, this study aims to identify strategies that can improve the sustainability and effectiveness of mangrove ecotourism. The results of this study indicate that SWOT analysis can provide deep insight into the internal and external factors affecting mangrove ecotourism development and assist in formulating appropriate strategies to achieve sustainability goals. The findings provide valuable guidance for more effective planning and management of mangrove ecotourism.
Model Peningkatan Kinerja Keuangan melalui Financial Behavior sebagai Variabel Intervening Andi Iswan; Sabarudin Sabarudin; Neks Triani; Surianto Ilham
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1956

Abstract

MSMEs in Kolaka Regency continue to continue their business activities using digitalization even though the pandemic is over. The development of contemporary financial technology (fintech) has made a significant contribution to increasing efficiency and economic value in the buying and selling transaction process and payment systems, while maintaining its effectiveness. Along with the advancement of fintech, competence in digital literacy has also increased its urgency in the current era, as evidenced by the real impact of digitalization on the level of welfare, both at the individual and business entity levels. Business actors who do not have digital capabilities are at risk of being excluded from the various economic benefits offered by digital-based business models. Explicitly, mastery of digital literacy is a basic prerequisite that allows individuals to optimize the various economic prospects available in the modern digital landscape. In this context, financial behavior becomes relevant, covering aspects such as controlling expenses, discipline in fulfilling debt repayment obligations on time, and implementing wise debt and savings management as a basis for financial decision-making. Facing the transition to the post-Covid-19 pandemic era, adaptation through the implementation of digitalization is a must for business continuity.
Pengaruh After Sales Service dan Personal Selling Terhadap Keputusan Pembelian Sepeda Motor Honda : (Studi Kasus pada CV. Apollo Motor Pematang Siantar) Kristina Mesya Yulianti Siburian; Edison Sagala
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1957

Abstract

This study aims to analyze the influence of After Sales Service and Personal Selling on Purchasing Decisions for Honda Motorcycles at CV. Apollo Motor Pematang Siantar. This study uses a quantitative method with a sample size of 120 respondents through a purposive sampling technique. Data collection was carried out using a questionnaire with an ordinal scale and analyzed statistically through hypothesis testing using path analysis on SPSS 26 software. The results of the study indicate: (1) After sales service results in an increase in purchasing decisions for purchasing Honda motorcycles at CV. Apollo Motor Pematang Siantar; (2) Personal selling results in an increase in purchasing decisions for purchasing Honda motorcycles at CV. Apollo Motor Pematang Siantar; and (3) that After sales service and Personal selling result in an increase in purchasing decisions for purchasing Honda motorcycles at CV. Apollo Motor Pematang Siantar.
Pengaruh Likuiditas dan Leverage Terhadap Financial Distress dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2017-2023 Fuji Fiolin Gultom; Diana Hasyim
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1958

Abstract

Financial Distress can be caused by a problematic economy in a company and cause economic instability in a company that can even lead to bankruptcy. This study aims to (1) determine the effect of liquidity, leverage, and profitability on financial distress (2) determine how profitability mediates the relationship between liquidity and leverage on financial distress. Research on all mining sector companies listed on the IDX for the 2017-2023 period. A population of 63 companies with a sample of 30 companies. The method used is purposive sampling. And the data analysis used is path analysis with SmartPLS 4.0 software. Based on the final results of this study, liquidity has a positive effect on financial distress, leverage does not affect financial distress, profitability has a positive effect on financial distress, liquidity does not affect profitability, leverage has a negative effect on profitability, then profitability is unable to mediate the effect of liquidity on financial distress, and profitability is able to mediate the effect of leverage on financial distress. The importance of financial distress analysis is to help management make decisions to improve the company's financial situation faster before it gets worse, and so that external parties can invest in the company.
Analisis Profitabilitas Terhadap Pembiayaan Mudharabah dan Musyarakah sebagai Upaya Alternatif dalam Peningkatan Profit pada Perbankan Syariah di Tengah Tantangan Ekonomi Global Dhamar Djati Sasongko; Fadhilatul Amaliya; Isna Nurul Hasanah; Fani Rahmasari; Fidanzani Zulfadikhan Azhar; Dewi Sekar Pembayun; Adhirajasa Shidqi Muhammad; Nur Rofiq
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1959

Abstract

Islamic banking faces significant challenges in maintaining profitability amid global economic instability. One potential strategy is optimizing profit-sharing financing schemes, such as mudharabah and musyarakah. This study aims to explore the relationship between profitability and the implementation of these financing schemes while assessing their effectiveness in enhancing the profitability of Islamic banks. A quantitative approach with descriptive-literature analysis is used to examine the correlation between profitability and profit-sharing financing. The data is obtained from Islamic banking financial reports over the past five years. The findings indicate that mudharabah and musyarakah positively contribute to Islamic banking profitability. Mudharabah is more effective in business sectors with measurable risks, whereas musyarakah offers greater flexibility for long-term investments. However, the implementation of these schemes faces challenges such as high risks and market uncertainty. Therefore, stronger risk mitigation strategies and supportive regulations are necessary to ensure that profit-sharing financing can have an optimal impact on the profitability growth of Islamic banking.
Pengaruh Motivasi dan Pengalaman Kerja terhadap Produktivitas Karyawan di Kantor Regional VI BKN Kota Medan Vikro Gabriel V. Saing; Asriyana S. Kaseng; Denni Denni; Iventura Fitra Uli Tamba; Debora Tambunan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1960

Abstract

This study aims to assess the impact of motivation and work experience on employee productivity at the Regional Office VI of the State Civil Service Agency of Medan City. Motivation and work experience are considered crucial factors that can affect individual performance in an organization. The method used in this study is quantitative with data collection through questionnaires distributed to 81 employees in the office. The collected data were then analyzed using multiple regression analysis techniques to identify the relationship between motivation variables, work experience, and work productivity. The results of the study revealed that both variables, namely motivation and work experience, have a positive influence on work productivity. High motivation encourages employees to work more efficiently, as well as the work experience variable. With relevant work experience, employee productivity at the Regional Office VI of the State Civil Service Agency of Medan City can be increased. The results of this study also provide insight for leaders in designing human resource development strategies that can increase productivity with a focus on increasing motivation and work experience. The suggestions presented in this study are the need for ongoing training and award programs that can increase motivation and utilize work experience to achieve more optimal results.
Pengaruh Perencanaan Pengadaan Penerimaan dan Penyimpanan Obat terhadap Kualitas Pelayanan di Instalasi Farmasi Rumah Sakit Umum Daerah Provinsi Papua Barat Ittang Somba; Kosasih Kosasih; Ayu Laili Rahmiyati; Vip Paramarta; Taufan Nugroho
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.1961

Abstract

This study aims to examine the impact of planning, procurement, receipt, and storage of medicines on pharmaceutical service quality at the Pharmacy Installation of the Regional General Hospital of West Papua Province. The research uses a quantitative approach with an explanatory design, analyzing primary and secondary data obtained through interviews and questionnaires from 100 respondents. Descriptive analysis results show that the quality of pharmaceutical management in this hospital is categorized as "Adequate". Planning, with a coefficient of 0.183 and a t-value of 2.672, shows a significant impact on service quality. Procurement of medicines, though categorized as "Adequate," has a coefficient of 0.157 with a t-value of 1.814, which is also significant. Receipt of medicines is the most dominant variable with a coefficient of 0.636 and a t-value of 7.532, indicating a very significant impact. Storage of medicines also significantly affects service quality, with a coefficient of 0.291 and a t-value of 7.532. The study highlights the importance of effective management at each stage of pharmaceutical management to improve service quality in hospitals, particularly in the aspects of receipt and storage of medicines.

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