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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 Pengadaan dan Penganggaran serta Pendistribusian terhadap Ketersediaan Obat di Instalasi Farmasi Dinas Kesehatan Kabupaten Manokwari Papua Barat Yuliarti Pasau; 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.v5i2.1962

Abstract

This study aims to analyze the effect of procurement and budgeting and distribution on drug availability at the Pharmacy Installation of the Manokwari Regency Health Office, West Papua Province. The research method used is a quantitative approach. The data analysis used is descriptive analysis and verification analysis using multiple regression analysis. Descriptive methods focus on describing and analyzing the results of research and verification methods are used to test the relationship between variables. The sample consisted of 77 employees who were taken using saturated sampling technique. The results of descriptive analysis show that in the variables of procurement, budgeting, and distribution of drugs are in the category of enough towards good and good towards very good, there are still some shortcomings that must be considered for improvement. Statistically, the results of verification tests with multiple regression analysis models show that the drug procurement variable has a significant effect on drug availability with a coefficient value of 0.409 and a p-value of 0.000. Drug budgeting also has a significant effect with a coefficient value of 0.021 and a p-value of 0.003. Distribution showed a significant effect on drug availability with a coefficient value of 0.794 and a p-value of 0.000. The results of this study indicate that improvements in these three aspects can significantly increase the availability of drugs in the Pharmaceutical Installation.
Kepemimpinan Agile Dalam Menghadapi Tantangan VUCA di Era Digital Anisa Nur Maulidiyah; Izzatul Masruroh; Mochammad Isa Anshori
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.v5i2.1963

Abstract

Agile leadership has emerged as a strategic response to the challenges faced by organizations in the digital era, particularly within a VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) environment. The rapidly changing business landscape requires organizations to adapt quickly and make decisions with flexibility. Agile leadership offers an approach that emphasizes adaptability, collaboration, innovation, and the courage to experiment and learn from failure through the principle of "fail fast, learn fast." This approach helps teams develop solutions iteratively, test new ideas, and respond to market changes more effectively and efficiently.This article discusses the critical role of Agile leaders in supporting organizational transformation by fostering a culture of openness, distributing responsibilities more evenly, and creating an environment that promotes individual and team growth. Through case studies of several leading technology companies that have successfully implemented Agile leadership, the article illustrates how this approach can enhance business resilience, accelerate innovation processes, and provide sustainable added value for stakeholders.In conclusion, Agile leadership is not merely a new management style but a strategic necessity in facing the challenges of the digital age. By promoting cross-functional collaboration, fast decision-making, and a continuous learning orientation, Agile leaders can guide organizations to remain relevant, competitive, and adaptive in an increasingly fast-paced and complex market environment.
Analisis Rasio Aktivitas Untuk Mengukur Kinerja Keuangan dalam Mengambil Keputusan Investasi pada PT. Indofood Sukses Makmur Tbk Periode 2021-2023 Suriana Agustina Putri; Anis Safia; Reny Amandha; Joni Hendra K
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.v5i2.1975

Abstract

Financial performance analysis can be seen from several financial ratios, one of which is the activity ratio. The purpose of this study was to determine the effect of activity ratios on investment decisions. The research method used is quantitative research method with secondary data. This research was conducted at PT Indofood Sukses Makmur Tbk which is listed on the Bursa Efek Indonesia  for the period 2021 - 2023. The results of the study indicate that PT. Indofood Sukses Makmur Tbk needs to improve its operational efficiency, especially in managing inventory, receivables, and assets because the results of the study prove that the company's industry standards do not reach their targets in this study. Although the company has shown improvement in the management of receivables, there is still an opportunity to improve efficiency in the use of assets and inventory. By improving operational efficiency, the company can increase investment attractiveness and achieve better performance.
Analisis Laporan Keuangan Bank BRI: Dampak Penerapan Standar Akuntansi Keuangan terhadap Kinerja Keuangan Yuliana Oktavianus
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.v5i2.1988

Abstract

This study aims to analyze the impact of Financial Accounting Standards (FAS), particularly PSAK No. 71, on the financial performance of Bank Rakyat Indonesia (BRI). The implementation of PSAK No. 71 replaces the Incurred Loss model with the Expected Credit Loss Model (ECL) which is more proactive in anticipating credit risk. The analysis was carried out using a descriptive quantitative method based on Bank BRI's financial statements for 2021-2023. The results showed that the implementation of PSAK No. 71 contributed to increasing the transparency and accuracy of financial statements, which is reflected in fluctuations in Return on Assets (ROA) and Return on Equity (ROE). In addition, Non-Performing Loan (NPL) has decreased, indicating improvements in credit risk management. However, challenges in the implementation of this standard are still found, especially related to the estimation of potential credit losses that are affected by macroeconomic conditions. This research provides insights for banks and regulators in improving transparency and financial stability in the Indonesian banking industry.
Pengaruh Kualitas Produk dan Citra Merek terhadap Keputusan Pembelian Produk Mie Gaga pada Pengguna Instagram JABODETABEK Viki Sulistia; Refany Novia Siboro
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.v5i2.2001

Abstract

Changes in people's lifestyles in the era of globalization demand that everything becomes fast and practical, including in fulfilling food needs. This has led to significant growth in the fast food industry, including instant noodle products. This study aims to analyze the influence of brand image and product quality on the purchasing decisions of Mie Gaga products among Instagram users in the Jabodetabek area. This research is motivated by the differing results of previous studies regarding the influence of brand image and product quality on purchasing decisions. The method used is quantitative with a survey approach, utilizing online questionnaires distributed via Google Forms. The sample in this study consisted of 80 respondents, determined based on the formula by Hair et al. (2010). Data analysis techniques include Classical Assumption Tests such as Autocorrelation Test, Multicollinearity Test, Normality Test, and Heteroscedasticity Test, as well as Multiple Linear Regression analysis using SPSS version 22. The results of this study are expected to provide a deeper understanding of the factors influencing purchasing decisions of Mie Gaga products, particularly through the Instagram social media platform. Keywords: , Brand ImGE, Purchasing Decisions
Pengaruh Kecerdasan Emosional dan Disiplin Kerja terhadap Kinerja Karyawan pada Platform Candidate College Refany Novia Siboro; Viki Sulistia
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.v5i2.2002

Abstract

Candidate College is a digital platform engaged in education and education to help Indonesian students hone their abilities and skills in the field of education they are interested in. This study aims to analyze the effect of emotional intelligence and work discipline on employee performance on the Candidate College platform. This study provides insight that in order to improve employee performance, the Candidate College platform needs to consider developing programs that not only focus on improving technical skills, but also on improving emotional intelligence and strengthening work discipline. Thus, employees will be better able to manage their emotions and behavior, which will later contribute to improving overall performance. The research method used is quantitative with a descriptive approach and with a sampling technique, namely saturated samples with a sample size of 40 people. Data collection was carried out through questionnaires and interviews with several employees at the Candidate College. The results of the study showed that emotional intelligence and work discipline simultaneously had a significant effect on employee performance on the Candidate College platform. Partially, emotional intelligence has a positive and significant effect on employee performance, while work discipline also has a positive and significant effect on employee performance. The implication of this study is that the management of the Candidate College platform needs to pay attention to and improve employee emotional intelligence and work discipline to encourage optimal employee performance.
Regenerative Leadership : Model Kepemimpinan yang berfokus pada Keberlanjutan dan Kesejahteraan jangka panjang Organisasi serta Lingkungan Nur Laili Rahmawati; Achmad Faisal Al Farizy; Malika Risqi; Mochammad Isa Anshori
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.v5i2.2008

Abstract

Climate change, environmental degradation, and global socio-economic pressures require organizations to adopt leadership models that are more sustainable, adaptive, and future-oriented. This article aims to explore the concept of Regenerative Leadership as a leadership model that focuses on long-term sustainability and well-being for both organizations and the broader ecosystem. A Systematic Literature Review (SLR) method was employed, analyzing 20 relevant scholarly articles published between 2018 and 2023. The findings reveal that Regenerative Leadership integrates ecological values, spirituality, systemic collaboration, and holistic awareness into leadership practices. This model goes beyond organizational performance by emphasizing the restoration and regeneration of social-ecological systems. The results contribute to both theoretical development and practical application of leadership models that are responsive to complex challenges in the modern era.
Peran Kebijakan Dividen sebagai Mediator Pengaruh EPS, ROE, dan DER pada Return Saham Annisa Destiara; Victor Prasetya; Dian Murdianingsih
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.v5i2.2012

Abstract

This study aims to analyze the role of dividend policy as a mediator in the influence of Earnings Per Share (EPS), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Sample collection was carried out using the purposive sampling method, and 80 observation data were obtained from the company's annual financial reports. Data analysis was carried out with the help of SPSS version 25 software, which includes the t-test, Sobel test, and classical assumption testing to test the validity of the model. The results of the study indicate that partially ROE and dividend policy have a significant effect on stock returns, while EPS and DER do not have a significant effect. In addition, dividend policy is not proven to be a mediator in the relationship between EPS, ROE, and DER on stock returns. These findings suggest that investors need to consider profitability and dividend policy more than capital structure when making investment decisions.
Analisis Evaluasi Kinerja Portofolio Saham dengan Metode Sharpe pada Perusahaan Farmasi Sofyan Marwansyah; Rani Kurniasari; Teni Agustina; Nurlaela Eva Puji Lestari
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.v5i2.1965

Abstract

This study aims to evaluate the performance of stock portfolios in the pharmaceutical sector listed on the Indonesia Stock Exchange using the Sharpe method. The performance assessment was conducted on seven pharmaceutical companies actively traded from January to December 2020. The data used includes monthly closing stock prices and the Bank Indonesia Certificate (SBI) interest rate as a proxy for the risk-free rate. The results show that PT Indofarma (INAF) had the highest Sharpe ratio of 0.3928, indicating the most optimal return relative to the risk taken. On the other hand, PT Kimia Farma (KAEF) recorded a negative Sharpe ratio, reflecting underperformance during the study period. These findings can serve as a reference for investors in making investment decisions in the pharmaceutical sector.
Analisis Tantangan dan Respon Pemangku Kepentingan terhadap Implementasi Sistem Coretax di Indonesia : Analisis Content Media Martinus Sony Erstiawan
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.v5i2.1969

Abstract

The launch of the Coretax system by the Directorate General of Taxes (DGT) represents a significant step in Indonesia's tax modernization, aiming to streamline administration and boost efficiency. However, its initial implementation faced severe technical issues, leading to substantial disruptions. This study analyzes the challenges encountered, evaluates stakeholder responses (government, businesses, consultants), identifies the causes of technical failures, and assesses the impact on business operations, tax revenue, and compliance. Using qualitative content analysis, 66 news summaries from Indonesian online media between November 2024 and March 2025 were examined. Findings indicate that widespread technical issues, such as errors and access difficulties, significantly burdened users and generated complaints. The government’s response was mainly reactive, offering penalty removals and commitments for system improvements. Issues also extended to governance, external oversight by institutions like DPR and KPK, and concerns over fiscal implications. The study identifies key factors contributing to the challenges, including inadequate system readiness, poor socialization, and lack of thorough pre-implementation testing. It underscores the complexity of large-scale public sector digitalization in Indonesia, calling for urgent improvements in planning, testing, governance, and stakeholder involvement for the successful implementation of Coretax and future digital initiatives.

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