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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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Banking of Management: Implementation and Evaluation (Study Literature Review) Mohamad Yusuf Kurniawan; Christophorus Indra Wahyu Putra; Kamsariaty Kamsariaty; Abi Prasidi; Agus Setiawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2081

Abstract

The purpose of this literature review is to develop hypotheses regarding the influence between variables that can be used for further research in the field of risk management. The article on the influence of risk identification and risk assessment on the effectiveness of risk management mediated by risk mitigation capabilities is a scientific literature article in the field of risk management. The approach used in this literature review is descriptive qualitative. The data collection technique used is literature study or review of relevant previous articles. The data used in this descriptive qualitative approach comes from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar, and digital reference books. In previous studies, one relevant previous article was used for each independent variable. The results of the literature review are as follows: 1) Net profit is related to banking management; 2) Total liabilities are related to banking management; and 3) Total assets are related to banking management.
Pentingnya Laporan Keuangan dalam Menilai Kinerja Keuangan Ahmad Hafizi; Joni Hendra; Selvi Darma Yanti; Suratin Suratin; Yulfi Hartati
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.v5i2.2082

Abstract

In the current era, the development of technology is very rapid and increasingly sophisticated, it is used to find out financial statements in companies. The purpose of this study is to assess the company. This analysis has benefits for the company as input on the importance of financial reports in terms of assessing the performance of a company to make decisions in the future or in the future. For analysts, it can be useful to find out statements about company performance. This analysis generally uses a literature review method with descriptive quantitative data. The data source for this analysis is from secondary data, namely indirect data sources through literature, notes, and existing books. Performance is financial performance which is a description of the financial condition of a company in a certain period both in terms of raising funds and channeling funds, which is measured by the indicators of capital adequacy, liquidity and profitability. The advantages of the importance of performance appraisal for management are to manage organizational operations, assist decision making, identify employee training and development needs, provide feedback to employees how leaders reward their performance, provide a basis for award distribution to employees
Hubungan Antara Transparansi Anggaran dan Partisipasi Publik Dalam Green Budgeting Pemerintah Pusat Fathia, Syaharani Noer
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.v5i2.2089

Abstract

This study examines the relationship between budget transparency and public participation in the implementation of Green Budgeting by the central government. The background of the research is based on the importance of fiscal transparency and public involvement in supporting budget policies oriented toward environmental sustainability. The objective of this study is to analyze the extent to which these two factors influence the effectiveness of Green Budgeting implementation. A quantitative approach was employed using a survey method involving 55 respondents from the general public, applying a Likert scale to measure perceptions of the studied variables. The data were analyzed using linear regression to determine the relationship between budget transparency (X1), public participation (X2), and Green Budgeting (Y). The results indicate that both budget transparency and public participation significantly influence the implementation of Green Budgeting, The regression coefficient for budget transparency was higher than that of public participation, indicating that information openness has a stronger influence in promoting the success of environmentally focused budget policies. The study concludes that enhancing transparency and public participation is crucial for strengthening the management of government budgets aimed at sustainability, and both elements must be consistently integrated into the fiscal policy framework of the central government.
Hubungan Antara Kualitas Pelatihan dan Motivasi Kerja terhadap Produktivitas Pegawai UMKM Kuliner Halal di Bandung Raya Angga Prayogi Brilyanto
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2126

Abstract

This study aims to analyze the effect of training quality and work motivation on employee productivity in halal culinary MSMEs in the Greater Bandung area. The background of this study is based on the importance of improving human resources (HR) in facing productivity challenges in the MSME sector, especially halal culinary which is currently growing rapidly. This study uses a quantitative approach with multiple linear regression analysis techniques to test the relationship between independent variables (training quality and work motivation) and the dependent variable (employee productivity). Data were collected through closed questionnaires, documentation, and short interviews with 100 respondents selected purposively. The results of the study indicate that both training quality and work motivation partially and simultaneously have a positive and significant effect on employee productivity. This finding confirms that competency development through training and strengthening work motivation is an effective strategy to increase HR productivity in the halal culinary MSME environment.
Faktor – faktor yang Berhubungan dengan Perilaku Tidak Aman pada Karyawan Departemen Produksi : Studi Kasus : PT X Bekasi Jawa Barat 2019 Anto Maryadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2141

Abstract

The environment and the information gained from the K3 training program's outcomes indicate that the organisation failed to effectively deliver the K3 message, which in turn leads to unsafe actions by employees. There will be a direct correlation between the amount of workplace insecurity and the amount of occupational safety and health training and information that organisations supply. In order to achieve high levels of output and productivity, it is necessary to employ and maintain work equipment and machinery that are both efficient and conducive to high levels of safety (Suma'mur, 2001). Cases of workplace accidents (HH) in Indonesia display graphs that exhibit fluctuations. According to the Social Security statistics from 2016–2018, 110,285 families were able to verify this in 2015. There were 101,367 families in 2016. Additionally, 123,000 HHs were recorded in 2017. There was an increase of 173,101 HHs in the number of work accidents in 2018. Despite a steady rise, its number fell to 101,367 households in 2016 (BPJS Labour, 2019). The purpose of this research is to identify risk factors for risky behaviour among 2019 PT X, Bekasi - West Java manufacturing department personnel. This study employed a quantitative approach based on cross-sectional research. The sample consisted of sixty employees from the manufacturing department, and data was analysed using the Chi-Square test. According to the findings, a significant number of employees exhibit unsafe behaviour. Additionally, a considerable number of employees are young, with a total of 54 employees (90%) having completed both elementary and secondary education. Among these employees, 21 (35%) exhibited low knowledge, 22 (36.7% attitude), and 21 (35%) K3 training. No correlation was found between age and unsafe action (p-value = 0.519, p-value > 0.05), education and unsafe action (p-value = 1,000, p-value > 0.05), knowledge and unsafe action (p-value = 0.774, p-value > 0.05), attitude and unsafe action (p-value = 0.507, p-value > 0.05), and training and unsafe action (p-value = 0.048, p-value > 0.05).
Transformasi Digital Administrasi Imigrasi : Studi Implementasi Autogate di Pos Lintas Batas Daffa Raihan Arya Mas’adi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2142

Abstract

Digital transformation in public administration is an important element in increasing the efficiency and effectiveness of services, including in the immigration sector. This research aims to analyze the implementation of the Autogate system as a form of digitalization of immigration services at National Border Posts (PLBN), especially at PLBN Entikong and Skouw. Autogate is a biometric-based automatic inspection system designed to speed up the immigration process while strengthening security aspects. Using a descriptive qualitative approach, data was collected through document study, in-depth interviews and participant observation. The research results show that Autogate is able to improve service efficiency and supervision, but still faces various challenges such as limited technological infrastructure, human resource readiness, and data security issues. This research emphasizes the importance of adaptive and inclusive implementation strategies, as well as strong national regulatory and policy support to realize sustainable immigration digital transformation.
Pengaruh Audit Fee, Audit Tenure, Komite Audit, Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45 Maulidatul Mutamimah; Nawang Kalbuana; Yoyok Cahyono
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2144

Abstract

This research is a quantitative study using secondary data through access to the Indonesia Stock Exchange website or the official website of the relevant company, which aims to determine the effect of audit fees, audit tenure, audit committee, audit rotation on audit quality. The sample of this research is LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study used purposive sampling technique in determining the sample, resulting in 29 companies from a total population of 45 companies. Meanwhile, logistic regression analysis was used to conduct the analysis. The data processing process uses SPSS version 23. The t test results (partial) show that the audit fee variable has an effect on audit quality. Meanwhile, the audit tenure, audit committee, and audit rotation variables have no effect on audit quality. The results of the f test (simultaneous) show that the variables audit fee, audit tenure, audit committee, audit rotation simultaneously affect audit quality.
Pengaruh Budaya Organisasi terhadap Kualitas Pelayanan Kesehatan : Tinjauan Literatur Mauriska Nara Sandi; Uci Intan Permatasari; Purwadhi; Yani Restiani Widjaja
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2147

Abstract

Organizational culture is one of the key factors that influence the quality of healthcare. A positive organizational culture has been shown to support patient satisfaction, higher efficiency, and overall patient health outcomes. The method used in this study is a literature review, which aims to collect and analyze various sources relevant to the topic discussed. In a recent literature review on the influence of organizational culture on healthcare quality, a number of studies have shown that a positive organizational culture contributes significantly to improved service quality. Data shows that hospitals that implement strong cultural values such as empathy and professionalism experience a 20% increase in patient satisfaction compared to hospitals that have a weak organizational culture. Some practical recommendations for managing organizational culture in healthcare institutions include it is important for management to actively identify and develop cultural values that support service quality, healthcare institutions need to create effective communication channels to listen to feedback from employees and patients, healthcare institutions should also pay attention to employee welfare as part of organizational culture, it is important for healthcare institutions to conduct periodic evaluations and measurements of organizational culture and its impact on service quality. Finally, collaboration with external stakeholders, such as educational institutions and communities, can enrich the organizational culture in healthcare institutions.
Implementasi Pilar Teori Organisasi Terhadap Pengelolaan Praktek Mandiri Perorangan Ulfa Novirwan; Akbar Zein Al Ghozali; Purwadhi Purwadhi; Yani Restiani Widjaja
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2153

Abstract

Individual practice management is one of the primary and secondary health care providers to achieve operational efficiency, coordination between human resources, and service quality. This article aims to analyze the implementation of the pillars of organizational theory on the management of individual independent practices using a multidimensional approach. This theory examines the division of labor, work grouping, hierarchy, and coordination of individual independent practices as health services. This theory provides recommendations for optimizing the four pillars of holistic organizational theory.
Studi Literatur : Peran Audit Kinerja dalam Meningkatkan Akuntabilitas dan Efisiensi Sektor Publik di Indonesia Yulisfan Yulisfan; Yola Dwi Afila; Abdul Habib Sitompul; Dedi Agus Pratikno; Rina Ananda; Adilla Fiqria
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2156

Abstract

Performance audit is a vital tool in the public sector oversight system aimed at assessing the efficiency, effectiveness, and economy of public financial management. This study aims to systematically examine the role of performance audit in enhancing accountability and efficiency in Indonesia's public sector through a literature review approach. The data sources include scholarly journals, audit reports from the Audit Board of Indonesia, and other theoretical references published between 2017 and 2024. The results indicate that performance audits significantly contribute to improving transparency, accountability, and budget management. However, the implementation of performance audits still faces challenges such as limited human resources, weak follow-up on audit recommendations, and lack of integration between audit results and planning processes. Therefore, strengthening institutional capacity and improving auditor competency are essential strategies to optimize the role of performance audits in Indonesia’s public sector

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