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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 Kegiatan Bongkar Muat Batu Bara pada Kapal MV. Chang Long terhadap Efisiensi Waktu Clearance IN & OUT di PT. Adhika Samudera Jaya Hafid Ainul Yakin; Romanda Annas Amrullah; Teguh Pribadi; Trisnowati Rahayu
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.v5i3.2230

Abstract

Ship loading and unloading activities are one of the vital components in port operations that greatly affect logistics efficiency and the smooth distribution of goods, especially energy commodities such as coal. This study aims to analyze the effect of coal loading and unloading activities on the MV. Chang Long ship on the efficiency of clearance in & out time at PT. Adhika Samudera Jaya, a shipping company that acts as a ship agent in the Palembang area. This clearance process includes administrative and operational aspects that must be fulfilled by the ship before and after loading and unloading activities are carried out. The study used a qualitative descriptive approach with data collection techniques through field observations, interviews with related parties such as operational heads, operational staff, and shippers, as well as documentation. The results of the study showed that there were several obstacles in loading and unloading activities that had a direct impact on delays in clearance in & out, including late payment of Letter of Credit (LC) by buyers, bad weather conditions, lack of coordination between related parties, and technical disruptions such as damage to loading and unloading equipment. These delays have an impact on operational cost inflation and decreased time efficiency. The solutions offered include document digitalization, improved communication and coordination between ship agents, ports, and buyers, and strengthening the logistics management system. This research is expected to be a reference for the shipping industry in managing loading and unloading activities effectively, as well as assisting port agencies in improving the efficiency of ship clearance procedures. With coordinated and systematic implementation, the clearance in & out process can take place faster, more efficiently, and have a positive impact on the smooth distribution of strategic commodities.
Pengaruh Kesiapan SDM dan Sarana Prasarana terhadap Penerapan Inaportnet di Kantor Unit Penyelenggara Pelabuhan Kelas III Telaga Biru Atika Nur Syaharani; Otri Wani Sihaloho; Femmy Asdiana; Romanda Annas Amrullah
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.v5i3.2231

Abstract

This study aims to examine the influence of human resource readiness and infrastructure on the implementation of Inaportnet and to identify efforts to improve human resource readiness and infrastructure by UPP Class III Telaga Biru Office. The research population consisted of 45 individuals, including Inaportnet operators and service users, with a sample of 40 selected using Slovin’s formula. The study employed a Mixed Methods approach, with quantitative analysis using Likert scales, instrument tests, multiple linear regression, coefficient of determination (R²), and hypothesis testing, alongside qualitative analysis through data reduction, data presentation, and conclusion drawing. The results indicate that human resource readiness and infrastructure have a positive and significant joint effect on Inaportnet implementation, with a coefficient of determination of 62.2%. Efforts to enhance human resource readiness include training, user socialization, and central coordination, while infrastructure improvements involve PLN communication, generator provision, internet connectivity enhancement, and administrative device support. Consequently, obstacles in Inaportnet implementation can be minimized, supporting more effective port services.
Produktivitas Kerja Karyawan Berbasis Motivasi, Disiplin Kerja dan Lingkungan Kerja Asep Awaludin; Tini Kartini; Palahudin Palahudin
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.v5i3.2237

Abstract

This study aims to analyze the influence of motivation, work discipline, and work environment of employees in the production department of PT Dobha Putra Salim. The research method used is a quantitative method with a survey approach. Data were collected through questionnaires distributed to 122 respondents who were employees of the production department of PT Dobha Putra Salim. The data analysis techniques used were multiple linear regression, multiple correlation coefficient, determination coefficient, F test and t test. The results of the correlation analysis showed that the R value was 0.938, meaning that each variable had a very strong relationship. While the determination coefficient (R Square) showed the influence of motivation, work discipline, and work environment on employee work productivity in the production department of PT Dobha Putra Salim by 88.1% while the remaining 11.9% was explained by other variables not included in this study. The results of the F test and t test showed that simultaneously and partially motivation, work discipline, and work environment had a positive and significant effect on work productivity at PT Dobha Putra Salim
Pengaruh Penerapan Supply Chain Resilience terhadap Kepuasan Pelanggan di Terminal Berlian Manyar Sejahtera Mohammad Arif Rahmadhani; Elly Kusumawati; Vigih Hery Kristanto; Bugi Nugraha
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.v5i3.2241

Abstract

This study aims to analyze the influence of the implementation of Supply Chain Resilience(SCR) on customer satisfaction at the Berlian Manyar Sejahtera Terminal, Gresik, which is part of the Java Integrated Industrial and Ports Estate (JIIPE) area. The background of this study is based on the importance of supply chain resilience in ensuring operational continuity, especially in the dynamic and competitive maritime logistics sector. The study uses a quantitative approach with a survey method by distributing questionnaires to terminal service users. The sampling technique used ispurposive sampling, with a total of 30 respondents. The data were analyzed using SPSS software version 27 with a series of statistical tests, including validity, reliability, normality, linearity, heteroscedasticity, simple linear regression, and t test.t. The results of the study show that the implementation ofSupply Chain Resiliencehas a positive and significant effect on customer satisfaction. The regression coefficient value of 0.721 indicates that every one unit increase in SCR will increase customer satisfaction by 0.721 units. In addition, the coefficient of determination (R²) of 0.753 indicates that 75.3% of the variation in customer satisfaction can be explained by the SCR variable. This finding confirms that aspects such as HR readiness, operational flexibility, and coordination and communication in the supply chain have an important role in shaping positive customer perceptions of port services. Thus, increasing supply chain resilience is a key strategy in improving terminal competitiveness.
Pengaruh Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Lili Wahyuni; Witra Maison; Latifa Arrafi
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.v5i3.2242

Abstract

This study aims to determine the effect of company size on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Company size is measured using the natural logarithm of total assets, while financial performance is proxied by Return on Assets (ROA). The research method used is a quantitative approach with a simple linear regression analysis technique. Data were obtained from the company's annual financial reports published on the official website of the Indonesia Stock Exchange. The number of samples was 104 observations selected using a purposive sampling technique. Based on the results of the data analysis, it is known that company size does not have a significant effect on financial performance. This is evidenced by the t value of 0.968 which is smaller than the t table of 1.9879, and the significance value of 0.334 which is greater than 0.05. These results indicate that the size of the company does not directly determine the efficiency or profitability of the company. This finding is an important consideration for management in formulating financial and investment strategies.  
Pengaruh Pemasaran Digital dan Kesadaran Merek terhadap Niat Beli Sepatu Olahraga Lokal di Kota Makassar Sitti Hasbiah; Ilma Wulansari Hasdiansa
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.v5i1.2244

Abstract

This study aims to empirically examine the influence of digital marketing and brand awareness on consumer purchase intentions for local sports shoe products in Makassar City. This study uses a quantitative approach with an associative method. The data collection technique was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The collected data were then analyzed using multiple linear regression with the help of SPSS version 22 software. The results of the study indicate that digital marketing and brand awareness partially and simultaneously have a positive and significant effect on purchase intentions. The digital marketing variable provides a dominant contribution to increasing purchase intentions compared to brand awareness. The Adjusted R Square value of 0.773 indicates that the two independent variables are able to explain 77.3% of the variation that occurs in the purchase intention variable. This finding indicates that digital-based marketing strategies and increasing brand awareness are key factors in strengthening purchase intentions for local products amidst competitive market competition.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Pertambangan Hanum Fatikha Rakhmawati; Aisyaturrahmi Aisyaturrahmi
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.v5i3.2247

Abstract

This study aims to examine the factors that influence tax avoidance in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023. These factors include corporate governance (independent commissioners, audit committees, and managerial ownership), company performance (leverage and profitability) and corporate social responsibility (CSR) disclosure. This study uses a quantitative approach with secondary data in the form of annual reports and company sustainability reports. Data analysis uses panel data regression analysis with Stata software version 17. The results of the study show that profitability has a positive effect on tax avoidance. Meanwhile, corporate governance, leverage, and CSR disclosure have no effect. This finding indicates that company profitability can be an important indicator of tax avoidance tendencies. Therefore, these results can be used as a consideration for tax authorities in improving supervision, as well as for company management in implementing more responsible tax policies.
Kegagalan Tata Kelola Korporat dan Dampaknya terhadap Kepercayaan Publik: Studi Literatur pada PT Asuransi Jiwasraya A’isyah Hani Agustin; Safania Anindya; Rohmawati Kusumaningtias; Ambar Kusumaningsih
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.v5i3.2266

Abstract

Failure of corporate governance in State-Owned Enterprises (SOEs) can have systemic impacts, including loss of public trust in state institutions. The case of PT Asuransi Jiwasraya is a clear example of how violations of Good Corporate Governance (GCG) principles can lead to major financial scandals. This research aims to analyze the causes of governance failure and its impact on public trust. The method used is a descriptive qualitative approach through a literature study of secondary sources such as scientific journals, official agency reports, and news from trusted media. The results showed that the failure was caused by weak internal and external supervision, unprudent investment management, and manipulation of financial statements. The scandal had a widespread impact on the decline of public trust in the financial industry and the credibility of the government. This research emphasizes the importance of comprehensive reform of SOE governance, strengthening the role of regulators, and improving public financial literacy as an effort to prevent similar cases in the future.
Pengaruh Kualitas Produk dan Citra Merek Terhadap Kesadaran Merek Produk Madu Herbal Zymuno di Kota Makassar Ilma Wulansari Hasdiansa; Sitti Hasbiah
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.v5i3.2272

Abstract

This study aims to analyze the effect of product quality and brand image on brand awareness of Zymuno herbal honey products in Makassar City. This study uses a quantitative approach with an associative research type. Data were collected using a survey through a questionnaire distributed to 100 respondents with a purposive sampling technique. The analysis method used is multiple linear regression, accompanied by F test, t test, and determination coefficient analysis. The results of the study indicate that product quality and brand image simultaneously have a significant effect on brand awareness. Partially, each variable also shows a significant effect. The determination coefficient value of 74.5% indicates that variations in brand awareness can be explained by the two independent variables. These findings provide practical recommendations in designing marketing strategies for local herbal products.
Pengaruh Beban Pokok Penjualan terhadap Laba Bersih pada PT Indomarco Prismatama (Indomaret) Angeline Suhandra Dharma; Elizabeth Tiur Manurung
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.v5i3.2278

Abstract

This study aims to analyze the effect of Cost of Goods Sold (COGS) on Net Profit at PT Indomarco Prismatama (Indomaret) during the 2020–2024 period. As a key of component in the income statement, COGS has directly relationship with the company’s profitability. This research uses a quantitative method with a simple linear regression analysis approach. The data analyzed consist of secondary data in the form of the company's quarterly financial statements. The results reveal a significant positive correlation between COGS and Net Profit, with a coefficient of determination (R Square) of 0.816. This indicates that 81.6% of the variation in net profit can be explained by changes in COGS. Furthermore, a regression coefficient of 0.791 and a significant p-value below 0.05 indicate that COGS has a significant influence on net profit. These findings confirm that efficient COGS management is a key factor in enhacing company’s profitability. This research  is expected to contribute to corporate management in strategic decision-making and serve as a reference for further studies in the fields of finance and accounting.

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