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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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Analisis Potensi Kecurangan dalam Pengelolaan Dana Desa Menggunakan Fraud Triangle Theory: Studi Empiris di Desa Lokomea Kecamatan Biboki Utara Kabupaten Timor Tengah Utara Vanesa Yosepha Empol; Anthon Simon Y. Kerihi; Minarni A. Dethan
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.v5i2.1982

Abstract

The purpose of this study is to explain the potential for fraud in the management of village funds using the Fraud Triangle Theory in Lokomea Village, North Biboki District, North Central Timor Regency. The research method used is qualitative descriptive. The results of this study show that the potential for fraud in village financial management in Lokomea Village can be analyzed through the Fraud Triangle Theory, which includes three main elements: 1. Pressure: Occurs when village fund managers face personal financial problems, community demands, or high development expectations, which can encourage misuse of funds. 2. Opportunity: Arises when the internal supervision and control system is weak, giving room for fund managers to abuse the budget undetected. 3. Rationalization: The fund manager tries to justify his actions, by considering budget deviations for projects or urgent needs as natural, even if it is contrary to the principles of transparency and accountability. To prevent fraud, strategic steps are needed such as increasing accountability, transparency, and ethics, involving the public in planning and oversight, and ensuring clear reporting and auditing. Thus, village financial management can be more accountable and effective.
Evaluasi Anggaran Berbasis Kinerja, SPIP, dan Akuntabilitas Kinerja di Pemerintah Kabupaten Manggarai Timur: Studi Kasus Badan Keuangan Daerah Kabupaten Manggarai Timur Mariana Natalia Tri De Wieke Jiman; Anthon Simon Y. Kerihi; Minarni A. Dethan
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.v5i2.2017

Abstract

This study aims to analyze and explain the implementation of performance-based budgeting, the Government Internal Control System (SPIP), and government performance accountability in the East Manggarai Regency Regional Government, with a case study conducted at the East Manggarai Regency Regional Finance Agency. The research uses a descriptive qualitative method to explore how these three aspects are integrated and applied in the regional financial management system. The findings reveal that the implementation of performance-based budgeting has brought fundamental improvements in financial governance. Budget planning and fund allocation are now more prioritized, economical, efficient, and transparent, supported by a structured and accountable budget presentation system. Furthermore, the implementation of the Government Internal Control System (SPIP) has generally shown positive outcomes in the management of public resources. This is demonstrated by a strong commitment to integrity, consistent risk evaluation, an integrated control system based on the Regional Development Information System (SIPD), effective communication mechanisms, and thorough monitoring processes. In addition, the performance accountability of the East Manggarai Regency Regional Finance Agency has also improved, as evidenced by regular performance evaluations, participative budgeting processes, and the collaborative establishment of performance indicators. These efforts reflect a growing culture of transparency, accountability, and efficiency in the governance of regional finances. Overall, the integration of performance-based budgeting, SPIP, and accountability mechanisms has contributed significantly to improving the quality of public financial management in the region, indicating a positive trajectory towards good governance in the public sector.
Pengaruh Kinerja Keuangan Terhadap Harga Saham pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di BEI Periode 2019-2023 Sulfiana Satar; Zulkifli Bokiu; Ayu Rakhma Wuryandini
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.v5i2.2025

Abstract

Property & real estate companies are one of the sectors in the capital market that also determine the success of the country's economy. However, in 2020 this sector experienced the deepest decline of 33.56% due to a decrease in people's purchasing power, which then had an impact on a decrease in sales, thus reducing the company's net profit. This resulted in a decrease in stock prices. This study aims to test the effect of return on assets (ROA) and debt to asset ratio (DAR) on stock prices. The stock price used is the closing price per year. This study uses 15 samples of property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling method used in this study is the purposive sampling technique and the type of data used is secondary data. The data analysis method used is panel data regression analysis, using Eviews 12 software. The results of this study indicate that return on assets (ROA) has a positive and significant effect on stock prices. While the debt to asset ratio (DER) has a negative effect on stock prices. Simultaneously, return on assets (ROA) and debt to asset ratio (DAR) have an influence on stock prices in property & real estate sub-sector companies for the period 2019-2023.
Pengaruh Motivasi, Komunikasi, dan Stres Kerja terhadap Kepuasan Kerja Karyawan di Kantor Bappeda Kota Solok Visky Iksa Novandra; Ida Nirwana; Nurhayati Nurhayati
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.v5i2.2037

Abstract

This research seeks to determine: (1) The impact of motivation on employee job satisfaction at the Solok City BAPPEDA Office; (2) the influence of communication on employee job satisfaction at the Solok City BAPPEDA Office; (3) the effect of work stress on employee job satisfaction at the Solok City BAPPEDA Office; (4) the combined effects of motivation, communication, and work stress on employee job satisfaction at the Solok City BAPPEDA Office. The study was conducted at the Solok City BAPPEDA Office using primary data. Total sampling was used as the sampling method, with questionnaires distributed to gather data. The findings revealed that: (1) Motivation positively influenced employee job satisfaction at the Solok City BAPPEDA Office, as indicated by a tcal value of 2.737, which is higher than the ttable at a 5% significance level, specifically 2.01537, thus 2.737 > 2.01537, along with a significant probability value of (0.009 < 0.05); (2) Communication had an impact on employee job satisfaction at the Solok City BAPPEDA Office, shown by a tcal value of 2.098 being greater than the ttable at a 5% significance level, which is 2.01537, so 2.098 > 2.01537, and a significant probability value of (0.042 < 0.05); (3) Work stress was shown to affect employee job satisfaction at the Solok City BAPPEDA Office, with a tcal value of 3.503 exceeding the ttable at a 5% significance level, which is 2.01537, meaning 3.503 > 2.01537 and a significant probability value of (0.001 < 0.05); (4) Collectively, motivation, communication, and work stress significantly influenced employee job satisfaction at the Solok City BAPPEDA Office, with an R square of 0.682, indicating 68.2%, with the remaining 31.8% influenced by other factors.
Penguatan Partisipasi Masyarakat dalam Meningkatkan Kepemilikan Akta Kelahiran pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sikka Fransiskus Steven; Elisabeth Luju; Emilianus Eo Kutu Goo
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.v5i2.2052

Abstract

This reseach aims to find out how strengthen community participation in increasing ownership of birth certificates at the Sikka Regency Population and Civil Resgistration Services. To identify problems, this research uses qualitative research. This data collection techniques use observation, interviews, and documentation. It can be concluded that the factors that influence the deline in community participation are caused by community awareness, lack of community knowledge, living environment, and limited access. Efforts to increase community participation include providing outreach, improving services programs, and collaborating with community leaders and educational institutions such as kindergartens
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Telekomunikasi di Indonesia Joni Hendra; Nurisa Nurisa; Sofie Fadma Sari; Suci Nirwani
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.v5i2.2060

Abstract

The telecommunications industry in Indonesia plays a vital role in supporting digital transformation and national economic growth. With the increasing demand for communication and data services, telecommunications companies face challenges in maintaining optimal financial performance. This study aims to analyze the financial performance of telecommunications companies in Indonesia through financial ratio analysis. The method used is library research, by reviewing literature related to financial ratios, including liquidity, solvency, activity, and profitability ratios. This analysis seeks to identify the financial strengths and weaknesses of the companies across various aspects. The results show that financial ratios can provide a comprehensive overview of a company's financial condition, including its ability to meet short-term obligations, manage debt, and generate profits. These findings have important implications for company management in making strategic decisions, as well as for investors aiming to evaluate the financial performance of telecommunications companies. It is expected that the results of this analysis will serve as a basis for improving financial efficiency and enhancing the competitiveness of companies amid the evolving dynamics of the telecommunications industry.
Pengaruh Supervisi Pimpinan, Fasilitas, dan Aktualisasi Diri terhadap Produktivitas Kerja Tenaga Kesehatan di RSUD Kuala Kurun, Kalimantan Tengah Ika Nathalia; Acep Rohendi; Kahar Mulyani
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.v5i2.2065

Abstract

The work productivity of healthcare workers at RSUD Kuala Kurun still faces challenges, as reflected in suboptimal service indicators and low overall productivity levels. Leadership supervision, facilities, and self-actualization are considered key factors in enhancing employee performance. This study aims to analyze the influence of leadership supervision, facilities, and self-actualization on the work productivity of healthcare workers, both partially and simultaneously. A quantitative method was employed, involving a survey of 30 healthcare workers. Data were analyzed using multiple linear regression. The results show that, partially, leadership supervision, facilities, and self-actualization have a significant positive effect on work productivity. Simultaneously, the three variables contribute significantly to the variance in productivity. The findings suggest that improving leadership supervision, providing adequate facilities, and fostering self-actualization can enhance the work productivity of healthcare workers at RSUD Kuala Kurun.
Pengaruh Profitabilitas dan Kebijakan Deviden Terhadap Return Saham Melalui Nilai Perusahaan Yulianti Adam; Ariawan Ariawan; Musafir Musafir
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2067

Abstract

This study aims to analyze and explain the influence of profitability and dividend policy on stock returns through firm value as an intervening variable. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The sample consisted of 20 companies selected through purposive sampling based on specific criteria. The results reveal that profitability does not have a significant effect on firm value, while dividend yield significantly influences firm value. Firm value has a significant impact on stock returns. Profitability and dividend policy each have a direct and significant effect on stock returns. However, the indirect effect of profitability on stock returns through firm value is not significant. In contrast, dividend policy significantly affects stock returns through firm value. These findings indicate that while profitability is important for investors, firm value does not serve as a strong mediating factor in this relationship. On the other hand, dividend policy enhances the perceived value of the firm and indirectly contributes to increased stock returns. The implications of this study provide insights for corporate management to consider microeconomic factors, such as dividend policy, which play a critical role in shaping firm value and attracting investors through improved stock return performance.
Evaluasi Implementasi Audit Energi dan Sistem Manajemen Energi ISO 50001:2018 di PT Putra Perkasa Abadi Site Borneo Indobara Fidi Fitriadhi; Dwi Fitriadi; Desy Ardiyanti; Muhammad Osaegi Restu Amrulloh; Trio Aris C
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.v5i2.2070

Abstract

Energy conservation is a strategic aspect in supporting operational efficiency and environmental sustainability in the mining sector. PT Putra Perkasa Abadi (PPA) Site Borneo Indobara is committed to implementing an energy management system based on ISO 50001:2018 as part of the national policy implementation, particularly referring to Government Regulation No. 33 of 2023 on Energy Conservation. This study aims to evaluate the implementation of internal energy audits and external ISO 50001:2018 audits conducted in 2024, focusing on strengthening the energy management system within coal mining operations. The research method employs a descriptive evaluative approach based on document analysis of internal and external energy audits. The evaluation is carried out using Energy Performance Indicators (EnPI), Energy Baseline (EnB), and the Cumulative Sum (CUSUM) method to assess energy performance trends. The results indicate that PT PPA has implemented a structured and integrated energy management system in accordance with ISO 50001:2018 standards and national energy conservation regulations. The implementation of energy audits supports the enhancement of energy management policies, including the identification of Significant Energy Use (SEU), monitoring of energy consumption, and the development of efficiency programs based on operational data. The external audit conducted by Sucofindo International Certification Services further validates the energy management system in place. This study highlights the importance of energy audits as an instrument to strengthen energy conservation implementation in the mining sector, aligning with government policies to promote energy efficiency and carbon emission reduction.
Strategi Penetapan Harga Jangka Panjang dan Adaptasi Usaha Katering Mama Dian Kitchen dalam Merespons Dinamika Pasar Purwanti Purwanti; Riska Yunia Andiani; M. Ilham Noer Arif
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.v5i2.2071

Abstract

Pricing plays an important role in maintaining the competitiveness and sustainability of a catering business. This research explores Mama Dian Kitchen's long-term pricing strategy and its adaptation to market changes. Using a qualitative case study method through observation, interviews and documentation, the study found that a combination of cost-based and market-response approaches helped increase customer loyalty and maintain profitability. Flexibility in adjusting prices to consumer conditions is a key factor in business sustainability. The findings are relevant to the development of MSME business strategies in the catering sector, especially in the face of market dynamics and changes in consumer behavior

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