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Contact Name
Dyah Palupiningtyas
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jurnal@jurnal-stiepari.ac.id
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+6281392202747
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dyah.stiepari@gmail.com
Editorial Address
Kampus STIEPARI SEMARANG Jl Lamongan Tengah no. 2 Bendan Ngisor, Gajahmungkur Semarang
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Kota semarang,
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INDONESIA
Gemilang: Jurnal Manajemen dan Akuntansi
ISSN : 29624428     EISSN : 29623987     DOI : 10.56910
Core Subject : 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
Articles 486 Documents
Evaluasi Peran Sekretariat Jenderal dalam Manajemen Supporting System guna Mendukung Tugas Konstitusional Anggota Dewan Perwakilan Daerah Yulia Andriana
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.v5i3.2283

Abstract

This article examines the tension between the political needs of members of the Regional Representative Council of the Republic of Indonesia (DPD RI) and the bureaucratic system of the Secretariat General in managing the supporting system, particularly in the recruitment of support staff. As a non-partisan institution, the DPD relies on the individual strength of its members, while the Secretariat operates within a technocratic bureaucratic framework. Misalignment arises when the recruitment process is more influenced by political considerations than by meritocratic principles, creating a dilemma between political flexibility and bureaucratic accountability. This study employs a descriptive qualitative approach through document analysis. The findings indicate the need for structural reform and standardization of recruitment based on competence, transparency, and meritocracy. At the same time, there is a need to institutionalize political flexibility so that members can tailor support to their personal needs without compromising system accountability. By adopting modern human resource management theories, an adaptive and professional institutional design can establish an efficient and responsive supporting system that optimally supports the constitutional functions of the DPD RI.
Analisis Tingkat Kesehatan Bank Syariah Indonesia Menggunakan Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) Periode 2021-2024 Susanto, Eko; Muhammad Rizqi Azizi
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.v5i1.2297

Abstract

This study aims to determine how the health level of Bank Syariah Indonesia uses the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method for the 2021-2024 period. This research is quantitative with descriptive type. The results show that the overall condition of the bank is in a very good condition and has the ability to deal with the negative impact of changes in business conditions and other external factors.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Auditor Masnawaty Sangkala
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.v5i3.2299

Abstract

In the business and industrial world, there are currently more possibilities to fill unfilled positions. The general public is currently quite interested in a career in public accounting. Professional guidance from a Public Accounting Firm (KAP) is one of them. Whether a professional KAP can occur depends greatly on the performance of the auditor. Auditor performance, especially the results of the work achieved by the auditor in carrying out his duties, is one of the benchmarks used to assess the good or bad of a job and his responsibilities. The writing style used is descriptive literature research, and the subject matter of the writing is related to the elements that affect the quality of the auditor. Where accountability indicators greatly improve the quality of audit work. If the auditor holds high standards of accountability, then professional care has a positive impact on the quality of the assessment results. This shows that the auditor will benefit greatly in determining the scope and method of audit work by using professional expertise and having sufficient confidence in the evidence found. Two factors, professional skepticism and sufficient confidence, can be used to measure professional care. Work experience also has a beneficial impact on audit quality. This shows that the audit made by Alim et al. higher quality and better quality as auditor experience and length of service increase.
Analisis Deskripsi Pekerjaan, Rekrutmen, dan Beban Kerja terhadap Kinerja Pegawai di Kantor Badan Riset dan Inovasi Daerah (BRIDA) Kota Medan Nur Ainun Damanik; Husni Muharram Ritonga
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.v5i1.2300

Abstract

This study was conducted at the Brida Office in Medan City to determine how job descriptions, recruitment, and workload affect employee performance in carrying out their duties and responsibilities. The population consisted of 42 permanent employees working at the Brida Medan office, and the sample was taken with saturated sampling, totaling 42 respondents. Primary and secondary data were used, and collected through literature studies, surveys, and observations. Data analysis used multiple linear regression, classical assumption tests, and hypothesis tests. The results showed that job descriptions, recruitment, and workload had a positive and significant effect on employee performance partially and simultaneously. At the Brida Medan office, there was a strong correlation between employee performance in completing tasks and job descriptions, and workload. Employee performance at the Brida Medan office can be explained by job descriptions, recruitment and workload by 53.1% and the remaining 46.9% can be explained by other variables not studied.
Analisis Strategi Emotional Branding dalam Upaya Membangun Loyalitas Konsumen Brand HMNS Nurlaila Wa Rahma; Chalid Imran Musa; Muhammad Ilham Wardhana Haeruddin; Muhammad Ichwan Musa; Uhud Darmawan Natsir
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.v5i1.2320

Abstract

This study examines HMNS, a local digital-native fragrance brand, in employing emotional branding to build consumer loyalty. Using a descriptive qualitative approach and SOR model, data from interviews with the brand’s founder and loyal consumers were analyzed. Results show that HMNS builds emotional bonds through storytelling, consistent visuals, and a relatable digital tone fostering trust and loyalty even before product trial. The findings affirm Gobe’s emotional branding theory and highlight the impact of narrative and personal values in driving long-term consumer attachment.
Pengaruh Jumlah Penduduk dan Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah (PAD) di Kota Medan Sebrina Handayani; Yunita Sari Rioni
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.v5i3.2331

Abstract

This study aims to examine the extent to which population and macroeconomic aspects, particularly population and economic growth, have an impact on Local Own Revenue (PAD) in Medan City in the 2016-2023 period. This research applies quantitative research methods with multiple linear regression analysis methods. This research was conducted at the Medan City government with secondary data published by the Directorate General of Fiscal Balance (DJPK) and the Medan City Statistics Center (BPS). The results of hypothesis testing show that the sig. value of the population variable is 0.001 <0.05 where the t value is 7.150> t table value 2.571. The sig value of the economic growth variable is 0.003 < 0.05 where the t value is 5.338 < the t table value of 2.571. The sig value. population and economic growth variables simultaneously amounted to 0.002 < 0.05 where the value of f count 27.085 > the value of f table 5.143. Based on the data from the research conducted, it is found that the population of Medan City has a positive and significant effect on Regional Original Revenue (PAD) in Medan City. Economic growth in Medan City has a positive and significant effect on Regional Original Revenue (PAD) in Medan City. Population and economic growth in Medan City have a positive and significant effect simultaneously on Regional Original Revenue (PAD) in Medan City.
Pengaruh Pendapatan, Literasi Keuangan, dan Herding Behavior Terhadap Keputusan Investasi Mahasiswa dan Pekerja di Provinsi Lampung Yustia Sabela Yuliani; Ratna Septiyanti
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.v5i3.2334

Abstract

Investment is currently increasingly in demand by various levels of society, including the younger generation consisting of students and those who have entered the workforce. This study aims to analyze the effect of income, financial literacy, and herding behavior on investment decisions of students and workers in Lampung Province. This study uses a quantitative approach with a survey method. The sample in this study was 100 respondents consisting of students and workers, who were selected using a purposive sampling technique. The data analysis technique used was multiple linear regression analysis with the help of the SPSS version 26 program. The results of the study showed that the income variable had a positive and significant effect on investment decisions. Financial literacy also had a positive and significant effect on investment decisions. In addition, herding behavior also had a positive and significant effect on investment decisions. Thus, these three variables simultaneously have a significant influence in determining investment decisions of students and workers in Lampung Province. In addition, based on the determination coefficient test, the Adjusted R Square value was obtained at 0.521 or 52.1%, which means that the variables of income, financial literacy, and herding behavior are able to explain 52.1% of the variation in investment decisions, while the remaining 47.9% is explained by other variables outside this research model.
Pengaruh Literasi Keuangan dan Literasi Pajak terhadap Pengelolaan Keuangan UMKM : (Studi Kasus di UMKM Mitra Mandiri Kabupaten Brebes) Rena Widayanti; Dumadi Dumadi; Mohamad Badrun Zaman; Roni Roni
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.v5i1.2335

Abstract

This study aims to identify and analyze the influence of financial literacy on financial management, tax literacy on financial management, as well as the simultaneous influence of financial literacy and tax literacy on financial management in UMKM Mitra Mandiri, Brebes Regency. The study population consisted of 120 individuals, and the sample was determined using the Slovin formula with an incidental sampling technique, resulting in 92 respondents. Primary data were obtained from respondents’ questionnaire answers. Hypothesis testing was conducted using SPSS 25. The theoretical foundation employed includes the Theory of Planned Behavior (TPB), financial management in MSMEs, financial literacy, and tax literacy. The results indicate that both financial literacy and tax literacy have a positive and significant influence on the dependent variable, financial management, whether partially or simultaneously, in UMKM Mitra Mandiri, Brebes Regency.
Pengaruh Kebijakan Kepala Daerah, dan Pembangunan Ekonomi Pedesaan terhadap Kesejahteraan Masyarakat : (Studi Kasus Kecamatan Pabedilan Kabupaten Cirebon) Risma Amelia; Roni Roni; Mohamad Badrun Zaman; Dumadi Dumadi; Anisa Sains Kharisma
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.v5i1.2338

Abstract

This study was conducted to examine the influence of Regional Head Policies and Rural Economic Development on Community Welfare in Pabedilan Subdistrict, Cirebon Regency. The purpose of this research was to determine the partial and simultaneous effects of these two independent variables on community welfare. The analysis was carried out using the SPSS program. The results of the partial correlation analysis revealed a positive and strong influence between regional head policies and community welfare (r = 0.746), as well as a positive and very strong influence between rural economic development and community welfare (r = 0.831). Simultaneously, an R value of 0.859 was obtained, indicating a strong relationship, with a coefficient of determination (R²) of 0.738. This indicates that 73.8% of the variation in community welfare can be explained jointly by regional head policies and rural economic development, with a significant and strong effect.
Analisis Beban Kerja, Disiplin Kerja dan Budaya Kerja terhadap Kinerja Karyawan Melalui Kepuasan Kerja sebagai Variabel Intervening : (Studi Kasus PT Kido Mulia Indonesia) Khalimatul Laeliah; Slamet Bambang Riono; Ari Kristiana; Hendri Sucipto
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.v5i1.2340

Abstract

Low employee performance often hinders organizational goals. This issue is suspected to be influenced by factors such as workload, work discipline, work culture, and job satisfaction. This study aims to analyze the effects of workload, work discipline, and work culture on employee performance, as well as the role of job satisfaction as a mediating variable. Using a quantitative descriptive survey method and SEM-PLS analysis on 91 employees of PT Kido Mulia Indonesia, the results show that workload (coefficient = 0.252; t = 2.300; p = 0.022), work discipline (0.238; t = 2.538; p = 0.011), and work culture (0.350; t = 3.663; p = 0.000) have a significant positive effect on employee performance. These variables also significantly influence job satisfaction, with workload (0.415; t = 3.617; p = 0.000), work discipline (0.298; t = 3.852; p = 0.000), and work culture (0.300; t = 4.183; p = 0.000). Job satisfaction has a significant positive effect on employee performance (0.646; t = 3.047; p = 0.002) and mediates the effects of work discipline and work culture on performance. These findings highlight the importance of managing workload, discipline, culture, and job satisfaction to improve employee performance.