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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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Pengaruh Komitmen Organisasi, Disiplin Kerja dan Beban Kerja terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening: (Studi Kasus pada UD Udang Muncul Jaya Kabupaten Brebes) Septa Wigo Lisnandiyanto; Slamet Bambang Riono; Hendri Sucipto; Azizah Indriyani
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.v5i1.2341

Abstract

This study aims to examine the effects of organizational commitment, work discipline, and workload on employee performance and job satisfaction at UD Udang Muncul Jaya in Brebes Regency. It also investigates the role of job satisfaction as an intervening variable between these factors and employee performance. Using a quantitative approach with Structural Equation Modeling Partial Least Squares (SEM-PLS), the study surveyed all 75 employees as the sample through a saturated sampling technique. Primary data was collected via questionnaires. The results indicate that work discipline and workload have a positive and significant effect on employee performance, while organizational commitment does not have a significant impact. Work discipline negatively and significantly affects job satisfaction, whereas organizational commitment and workload have no significant effect. Job satisfaction also negatively and significantly influences employee performance. Furthermore, job satisfaction does not mediate the relationship between organizational commitment, work discipline, workload, and employee performance. These findings provide important insights for management to improve employee performance by managing work discipline and workload, while also considering job satisfaction factors.
Pengaruh Persepsi Kemudahan Penggunaan, Manfaat, dan Keamanan terhadap Loyalitas Pengguna Mobile Banking dengan Minat dan Kepuasan Pengguna sebagai Variabel Mediasi Shafira Meiza Paradisha; Amelia Setiawan; Hamfri Djajadikerta
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.v5i2.2344

Abstract

The launch of the Coretax system by the Directorate General of Taxes (DGT) represents a significant step in Indonesia's tax modernization, aiming to streamline administration and boost efficiency. However, its initial implementation faced severe technical issues, leading to substantial disruptions. This study analyzes the challenges encountered, evaluates stakeholder responses (government, businesses, consultants), identifies the causes of technical failures, and assesses the impact on business operations, tax revenue, and compliance. Using qualitative content analysis, 66 news summaries from Indonesian online media between November 2024 and March 2025 were examined. Findings indicate that widespread technical issues, such as errors and access difficulties, significantly burdened users and generated complaints. The government’s response was mainly reactive, offering penalty removals and commitments for system improvements. Issues also extended to governance, external oversight by institutions like DPR and KPK, and concerns over fiscal implications. The study identifies key factors contributing to the challenges, including inadequate system readiness, poor socialization, and lack of thorough pre-implementation testing. It underscores the complexity of large-scale public sector digitalization in Indonesia, calling for urgent improvements in planning, testing, governance, and stakeholder involvement for the successful implementation of Coretax and future digital initiatives.
Minat dan Keputusan Mahasiswa Menggunakan QRIS : Tinjauan dari Perspektif Persepsi Vania Vashti; Amelia Setiawan; Hamfri Djajadikerta
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.v5i2.2346

Abstract

This study aims to analyze the influence of perceived ease of use, perceived security, and ease of finding QRIS-enabled outlets on the intention to use and the actual usage decision of QRIS as a transaction tool among active university students. This research employs a quantitative approach, collecting data through an online questionnaire distributed via Google Forms to 118 active students who have used QRIS. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 application. The results indicate that the three independent variables have a positive and significant effect on the intention to use QRIS. Furthermore, the intention to use was also found to have a significant impact on the usage decision. These findings suggest that positive perceptions regarding technological ease, transaction security, and outlet accessibility play an important role in driving QRIS adoption among students. This study is expected to serve as a reference for formulating strategies to increase the use of digital payment systems in higher education environments.
Strategi Marketing Mix Berbasis Syariah Meningkatkan Loyalitas Pelanggan Rusli Siri; Rahmi Rahmi; Andi Faisal Syam
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.v5i1.2365

Abstract

This research is motivated by the phenomenon of the industrial era that pursues maximum profit by justifying all means without considering sharia values. As a result, competition becomes unfair and detrimental to consumers, and can even cause companies to lose customers. The developing paradigm considers sharia-based business behavior to hinder the achievement of maximum profit. Therefore, the marketing mix from an Islamic perspective includes products, prices, promotions, distribution, and people as strategies in maintaining competitiveness. This study uses a qualitative method with a phenomenological approach, where researchers explore the essence of human experience related to the phenomenon of sharia marketing mix, and instill it. The results show that sharia-based marketing mix strategies contribute to the development of the marketing world. This approach not only pursues worldly benefits, but also hereafter benefits. Divine values ​​(rabbaniyah) are the main basis, while the morals of marketers also determine the blessings of the business. Marketers are also required to uphold integrity and use common sense in implementing marketing strategies. Customer loyalty is an important element that needs to be developed, accompanied by the instillation of tauhid values ​​in products. Thus, marketers do not only perform business functions, but also carry out Islamic practices. In conclusion, sharia marketers who implement marketing mix principles based on the Qur'an and Sunnah are able to provide benefits to customers and create long-term, sustainable relationships between consumers and companies.
Analisis Pengalaman Kerja, Semangat Kerja dan Promosi Jabatan Terhadap Kinerja Karyawan pada PT. PepperLunch Medan Yona Lamtiurna Lase; Eli Delvi Yanti
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.v5i3.2370

Abstract

This research was conducted at PT. Pepperlunc Medan with the aim of determining the influence of work experience, work enthusiasm and job promotion on employee performance. The population is 41 employees working in the company and the sampling is done with saturated samples so that the number of samples is 41 respondents. The type of data used in this study is primary data, while the data source comes from secondary data. Data collection techniques are carried out through literature studies, surveys, and direct observation. The data analysis methods used include multiple linear regression, classical assumption testing, and hypothesis testing. The findings show that work experience, work enthusiasm, and job promotion have a positive and significant effect on employee performance, both separately and simultaneously. There is a sufficient correlation between work experience, work enthusiasm and job promotion with performance, while the contribution of the influence of the variables studied is 30.4%, while the remaining 69.6% comes from other factors outside the research variables.
Pengaruh Supervisor Support, Work Engagement, dan Turnover Intention Terhadap Kepuasan Kerja pada Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar Laura Natasya Pandiangan; Elperida Sinurat; Kristanty Nadapdap
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.v5i1.2376

Abstract

This study aims to determine and analyze the influence of supervisor support, work engagement, and turnover intention on job satisfaction at the Regional Drinking Water Company (PDAM) Tirtauli Pematangsiantar. The sample in this study was 71 respondents. Based on the results of the t hypothesis test, the t value of supervisor support was 5.082> t table 1.996, and the significance value was 0.000 <0.05, so partially supervisor support had a significant effect on job satisfaction, the t value of work engagement was 3.110> t table 1.996, and the significance value was 0.003 <0.05, so partially work engagement had a significant effect on job satisfaction, the t value of turnover intention was -0.988 <t table 1.996, and the significance value was 0.327> 0.05, so partially turnover intention had no effect and was not significant on job satisfaction. Based on the results of the F hypothesis test, the calculated F value is 69.910> 2.74 and the significance value of F is 0.000 <0.05, so that simultaneously supervisor support, work engagement, and turnover intention have a significant effect on job satisfaction. Based on the results of the determination coefficient analysis, the Adjusted R-Square value is 0.747 or 74.7%, meaning that the influence of supervisor support, work engagement, and turnover intention on job satisfaction is 74.7%
Pengaruh Stres Kerja, Beban Kerja, dan Motivasi Terhadap Kinerja Pegawai pada Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar Nasrani Margareth Sitorus; Elperida Sinurat; Tiur Rajagukguk
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.v5i1.2377

Abstract

The success of an organization depends on its ability to manage the various resources it has. This study aims to determine the effect of work stress, workload and motivation on employee performance at the Regional Drinking Water Company (PDAM) Tirtauli Pematangsiantar. This study uses quantitative research. The sample in this study was 71 respondents. Based on the results of the t hypothesis test, the work stress t-test value was obtained 0.213 <t table 1.996, and a significance value of 0.832> 0.05, so partially work stress has a positive and insignificant effect on employee performance, the workload t-test value is 1.641 <t table 1.996, and a significance value of 0.106> 0.05, so partially workload has a positive and insignificant effect on employee performance, the motivation t-test value is 8.621> t table 1.996, and a significance value of 0.000 <0.05, so partially motivation has a positive and significant effect on employee performance. Based on the results of the F hypothesis test, the Fcount value is 56.274> 2.74 and the significance value of F is 0.000 <0.05, so simultaneously work stress, workload and motivation have a significant effect on employee performance. Based on the results of the determination coefficient analysis, the Adjusted R-Square value is 0.703 or 70.3%, meaning that the effect of work stress, workload and motivation on employee performance is 70.3%
Pengaruh Kualitas Pelayanan terhadap Keputusan Pembelian Pengguna Bahan Bakar Minyak Pertamina di SPBU 14.201.180 Nadya Rahmadhani; Sepania Tiarasi; Linsa Febby Br Barus; Vini Andayani Manik; Riyani Sijabat; Feby Caroline; Andika Sihotang; Daniel Martinus; Mukmin Siregar; Ivo Selvia Agusti
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.v5i3.2388

Abstract

This study aims to analyze the influence of service quality on the purchasing decisions of fuel consumers at Pertamina Gas Station (SPBU) 14.201.180. In the increasingly competitive business environment, service quality has become a critical factor in shaping customer loyalty and purchase decisions. The research adopts a quantitative approach, utilizing questionnaires distributed to 200 respondents. Data were analyzed using simple linear regression, t-test, F-test, and the coefficient of determination with the help of SPSS 27 software. The findings indicate that service quality has a positive and significant effect on purchasing decisions. The regression analysis reveals that improvements in service quality contribute to a 27.7% increase in purchasing decisions. Therefore, enhancing aspects such as service timeliness, staff friendliness, facility cleanliness, and fuel quantity accuracy is essential for increasing customer satisfaction and loyalty at SPBU. The study recommends optimizing service through staff training, digital technology adoption, and the establishment of consistent service standards to maintain Pertamina’s competitiveness in the fuel retail market.
Pengaruh Implementasi E-Budgeting, E-Procurement, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Keuangan Publik: (Studi Empiris pada Dinas Pemerintah Daerah Kota Palangka Raya Provinsi Kalimantan Tengah) Novika Ayu Wananda; Yohanes Joni Pambelum; Septa Soraida
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.v5i1.2392

Abstract

This study aims to analyze the influence of e-budgeting implementation, eprocurement, organizational commitment, and transparency on public financial accountability in the regional government agencies of Palangka Raya City, Central Kalimantan Province. The background of this research is based on the importance of public financial accountability in the era of government digitalization to enhance good regional financial governance. This research uses a quantitative approach with a survey method. Data were collected through questionnaires using a Likert scale, distributed to 72 respondents from 18 government agencies in Palangka Raya City, with each agency represented by 4 respondents. The results of the study show that e-budgeting has no significant effect on public financial accountability, while e-procurement and organizational commitment have a positive and significant effect on public financial accountability. Transparency, however, does not have a significant effect on public financial accountability. Nonetheless, simultaneously, e-budgeting, e-procurement, organizational commitment, and transparency have a significant effect on public financial accountability.
Pengaruh Debt to Equity Ratio Terhadap Return on Assets pada PT Kalbe Farma TBK. Periode 2017-2024 Ellenora Deanne Setiawan; Mariana Cyntia Kustiawan; 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.v5i3.2417

Abstract

This research is driven by the significance of managing capital structure to improve a company's profitability, particularly at PT Kalbe Farma Tbk, one of Indonesia’s leading pharmaceutical companies. The aim of this research is to examine the impact of the Debt to Equity Ratio (DER) on Return on Assets (ROA) over the period 2017–2024. A quantitative approach was employed using simple linear regression analysis based on the company’s quarterly financial data. The results indicate that DER has a negative and significant effect on ROA, with a regression coefficient of -0.410 and a p-value of 0.0126, which is less than the 0.05 significance level. The R² value of 18.99% suggests that DER accounts for 18.99% of the variation in ROA. In conclusion, an increase in DER tends to reduce ROA, emphasizing the need for the company to maintain a balanced capital structure to sustain financial performance.

Page 32 of 49 | Total Record : 486

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