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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 Pengaruh Pengangguran dan Pertumbuhan Ekonomi terhadap Kemiskinan di Indonesia Siti Kharisatul Ulya; Rindiani Rindiani; Gustina Masitoh; Chika Dwi Oktaviani; Aditya Reza Rezola
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.v5i3.2171

Abstract

Poverty is a global social problem that hinders human progress and welfare. This issue is very complex and has been going on for a long time, especially felt by people in developing countries such as Indonesia. Thereforevpoverty alleviation efforts must continue to be carried out through policies and concrete steps in their implementation. Based on various theories and previous research results, there are many factors that influence the level of poverty. Such as population, per capita income, limited resources, low levels of education, and lack of employment opportunities. Research shows that population growth is significantly correlated with increasing levels of open unemployment. Meanwhile, economic growth actually shows a negative effect on the unemployment rate. The interaction between population growth and economic conditions aiso has an impact on the level of open unemployment. This indicates that regional and city governments need to pay more attention to handling this problem. To encourage regional economic growth and control the rate of population growth, financial investment must be accompanied by the creation of new jobs. Thus, the community will have more job opportunities, so that unemployment and poverty can be suppressed.
Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Rumah Sakit : Suatu Studi Systematic Literature Review (SLR) Hasni Hanifah; Sri Wahyuni Sapri; 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.v5i3.2175

Abstract

This study aims to identify and systematically analyze the influence of organizational culture on employee performance in hospitals using the Systematic Literature Review (SLR) approach. Organizational culture is a set of values, norms, and beliefs that guide behavior within an organization, while employee performance reflects the effectiveness and productivity of individuals in carrying out their tasks. This study involved a critical review of 22 relevant national scientific articles published within the last five years (2020–2024). The synthesis results show that organizational culture significantly contributes to improving employee performance, both directly and through mediating variables such as work motivation, job satisfaction, and organizational commitment. Organizational culture is also proven to enhance the effectiveness of leadership, training, and management systems in creating a productive work environment. This study concludes that a strong, adaptive, and well-internalized organizational culture serves as a critical foundation for achieving optimal performance in the healthcare sector. The findings provide strategic implications for hospital management, human resource managers, and policymakers to prioritize organizational culture in institutional planning and development.
Analisis Implementasi Tanggung Jawab Sosial dan Lingkungan dalam Laporan Tahunan Terintegrasi PT Indonesia Infrastructure Finance Tahun 2023 Lisa Ovelia; Ida Bagus Ketut Bayangkara
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.v5i3.2176

Abstract

This study aims to examine how corporate social and environmental responsibility is reflected in the 2023 integrated annual report of PT Indonesia Infrastructure Finance (IIF). Social and environmental responsibility is a crucial aspect in the development of a sustainable company and is increasingly emphasized in corporate financial and sustainability reporting. Using a qualitative approach, this research relies on secondary data obtained directly from IIF’s 2023 integrated annual report as the main source. The analysis focuses on assessing how well the company integrates social and environmental aspects into its business strategy and operations. The findings indicate that IIF has demonstrated a strong commitment to responsible, transparent, and sustainability-oriented operations. The annual report presents detailed information regarding the company’s policies, programs, and initiatives that support sustainable development, environmental protection, and contributions to society. IIF actively reports on the social and environmental impacts of its financing activities and implements Environmental, Social, and Governance (ESG) principles across all aspects of its operations. The study concludes that social and environmental responsibility is an integral part of PT Indonesia Infrastructure Finance’s business strategy. The company has successfully embedded sustainability aspects throughout its integrated annual report, reflecting its active role in creating long-term value not only for shareholders but also for society and the surrounding environment
Analisis Efisiensi Belanja Modal terhadap Pertumbuhan Ekonomi Daerah di Indonesia : Pendekatan Data Panel Dwi Citra Haryati; Nurpiji Nurpiji; Gustina Masitoh; Wahyu Saputra; Taufik Subarkah
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.v5i3.2185

Abstract

Regional economic growth is one of the main indicators for assessing the success of development, and it is significantly influenced by the effectiveness and efficiency of public budget management, particularly capital expenditure. Within the framework of fiscal decentralization, the efficiency of capital expenditure allocation by local governments becomes a crucial factor in enhancing productivity, creating economic added value, and promoting equitable distribution of public welfare. This study aims to examine the effect of capital expenditure efficiency on economic growth at the district/city level in Aceh Province using a panel data approach. The approach employed is quantitative in nature, utilizing secondary data from the Central Bureau of Statistics (BPS) over an annual time period. The analysis is conducted using a panel data regression model, and based on the Chow and Hausman tests, the Random Effect Model (REM) is selected as the most appropriate model. The estimation results indicate that capital expenditure has a positive and significant effect on regional economic growth, suggesting that government investment through capital spending can stimulate economic activity and enhance the region’s production capacity. These findings are in line with endogenous growth theory, which emphasizes the importance of government spending as a key driver of long-term economic development. This study provides an important contribution to the literature on regional economics and offers fiscal policy implications, particularly in improving the effectiveness and efficiency of development spending. For future research, it is recommended to expand the study to a broader regional scope and consider additional control variables such as institutional quality, infrastructure conditions, and other socio-economic indicators to obtain a more comprehensive understanding of public expenditure effectiveness.
Analisis Pengaruh Inflasi dan Suku Bunga terhadap Pertumbuhan Ekonomi di Indonesia Dinda Dewi Santika; Alya Putri Aiska; Aisyah Tiara Kusuma; Gustina Masitoh; Feri Kurniawan
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.v5i3.2186

Abstract

Inflation is an increase in the price of goods and services widely and sustainably in a certain period of time. Inflation has a significant influence on the economic growth of country, including Indonesia. The high level of inflation can cause instability in Indonesia’s economic growth. Interest rates are expenses and payments paid banks to customers who make product purchase dan salestransactions. generally interest rates are culculated according to a certain percentage within a certain period of time. In addition, interest rates also function as one of the aspects that influence the development and economic growth in Indonesia, both for the public and investors. This study aims to analyze the effect of inflation and interest rates on economic growth in Indonesia. The method used is a literaturee study with a descriptive qualitative approach. The results showed that inflation and interest rates had a positive influence on economic growth in Indonesia. Economic growth is reflected in increasing economic capacity in producing goods and services. Therefore, inflation control and interest rates are very important in encouraging economic growth. Strategies are needed to optimize the use of domestic products and improve export tariffs and limiting certain goods imports. The negative impact of inflation on the country’s economy includes the potential to desrease he welfare of the community, especially permanent income groups, due to the increase in price of goods that are not matched by increased income. In addition, inflation can worsen income inequality, therebyreducing the purchasing power of permanent income people.
Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Kinerja Perusahaan Energi dan Pertambangan Annisa Nur Fitria; Mariana Mariana
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.v5i3.2189

Abstract

The rising levels of greenhouse gas emissions, environmental crises, and social conflicts in the energy and mining sectors underscore the urgency of adopting sustainability principles through environmental, social, and governance (ESG) disclosures. This study aims to examine the relationship between the intensity of ESG disclosure and corporate performance, as measured by the Return On Assets (ROA). A quantitative approach was employed using secondary data obtained from annual and sustainability reports of 37 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected through purposive sampling based on the completeness of ESG reporting in accordance with GRI standards. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings reveal that environmental and social disclosures are associated with corporate performance, while governance disclosure does not show a significant relationship. These results highlight the need to strengthen the substance and implementation of sustainability-oriented governance practices. This study recommends ongoing evaluation of ESG reporting practices and the adoption of more comprehensive measurement indicators to enhance overall corporate performance.
Pengaruh Work Life Balance dan Job Burnout Terhadap Employee Performance Dimoderasi oleh Employee Engagement pada Analis Laboratorium Wanita di Jabodetabek Salsa Bila Rahayu; Jatmiko Jatmiko
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.v5i3.2204

Abstract

This study aims to analyze the influence ofwork-life balance And job burnout to employee performancemoderated byemployee engagementon female laboratory analysts in the Jabodetabek area. This study was based onsocial exchange theory, which explains that the interaction between employees and the organization is reciprocal, wherework life balanceand leveljob burnoutcan affectemployee performance. Data were collected through a survey using a questionnaire.onlinedistributed to 291 respondents. The analysis method used isStructural Equation Modeling(SEM) with LISREL software. The results of the study showed thatjob burnouthave a negative influence onemployee performance, whereas organizational supportnegatively affectjob burnout. However, work-life balancedoes not have a significant effect onjob burnoutand alsoemployee performance. Besides that, employee engagementproven to strengthen the negative relationship betweenjob burnout And employee performance. This finding indicates thatwork life balancedoes not always contribute to improvementemployee performance. On the other hand, the leveljob burnouthigh can decreaseemployee performance, especially in employees with high involvement in their work. Organizational support has been shown to be an important factor in reducingjob burnoutand maintain employee motivation and productivity. The implications of this study can be used by companies in developing human resource management strategies to improveemployee performancethrough improvementemployee engagementand better organizational support.
Pengaruh Pendapatan Nelayan terhadap Pemenuhan Kebutuhan Pendidikan Anak di Wilayah Pesisir Desa Rahmat M. Bidalo; Frahmawati Bumulo; Yulianti Tolarawe; Radia Hafid; Melizubaida Mahmud
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.v5i2.2210

Abstract

This study examines fishermen's income's influence on fulfilling children's educational needs in the coastal area of Botubarani Village, Kabila Bone Sub-district, Bone Bolango Regency. This study employed a quantitative approach with a survey method. The sample consisted of 33 parents who work as fishermen. Data analysis employed a simple linear regression after performing a classical assumption test. The findings show that fishermen's income positively and significantly influences fulfilling children's educational needs. The higher the income of fishermen, the better the fulfillment of their children's educational needs. Furthermore, the findings show that fishermen's income contributes 39.5% to the fulfillment of children's educational needs. In contrast, the remaining 60.5% is influenced by others, such as government scholarship programs, the availability of affordable infrastructure and facilities, and children's learning motivation.
Strategi Peningkatan Efisiensi Waktu Bongkar Muat Antara Dermaga dan Container Yard di PT. Terminal Teluk Lamong Nabila Aisya Savitri; Elly Kusumawati; Vigih Hery Kristanto
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.v5i3.2218

Abstract

This study aims to determine the condition of existing activities in loading and unloading at the Teluk Lamong Terminal Port. Also, to find out how the strategy is to increase the effiency of loading and unloading time between the pier and container yard at Teluk Lamong Port based on a comparison of performance before and after the implementation solution. The background of this study based on the importance of operational efficiency of the Port in supporting smooth logistic and increasing the competitiveness of the marine transportation sector. The method used in this study is mix methods, which is a combination of qualitative and quantitative approaches. Data collection was carried out through direct observation, interviews with related parties, field documentation, and statistical analysis using normality, homogeneity, and t-test tests. The findings show that the additional of equipment can significantly reduce loading and unloading process time and increase work effectiveness. Thus, the use of this tool contributes to improving operational performance at Teluk Lamong Terminal and supports faster and more efficient logistic services.
Implementasi Strategi Manajemen Pemasaran Fire Product dalam Optimalisasi Distribusi Rantai Pasok di PT. Amman Mineral Nusa Tengara Barat Fajar Ramadhan Tidar; Ady Setiawan; Rukin Rukin
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.v5i3.2228

Abstract

This research aims to analyze the implementation of Fire Product marketing management strategies in optimizing supply chain distribution at PT. Amman Mineral Nusa Tenggara Barat. An exploratory case study with a qualitative approach was conducted through semi-structured interviews, participatory observation, and documentation studies involving 20 key informants from various departments. The results show that PT. Amman Mineral implements multi-dimensional marketing strategies with a value-based marketing approach and the "Fire Safety Champion" program that significantly improves distribution efficiency. Five main factors affecting distribution effectiveness include geographical conditions, inter-departmental coordination, technology and information systems, demand fluctuations, and supplier availability and responsiveness. The implementation of product value-based marketing strategies positively correlates with distribution efficiency, marked by a 43% decrease in emergency requests and a 23% reduction in excess inventory without sacrificing availability in critical areas. An integrative model combining demand-based marketing, just-in-time inventory management, and digital monitoring systems is proposed to optimize Fire Product distribution. This research provides theoretical contributions to the development of an integrative marketing management and supply chain model for products with high strategic significance, as well as practical implications for improving distribution efficiency in industries with complex operational characteristics.

Page 29 of 49 | Total Record : 486

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