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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 Penerapan Teori Organisasi terhadap Kinerja Keuangan PT Bayan Resources TBK: Analisis Kuantitatif Berdasarkan Laporan Keuangan Periode Tahun 2022–2024 Rismawati Rismawati; Dea Dalila; Faisal Dhermawan; Putri Delvina Sari
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.v5i3.2454

Abstract

This study aims to analyze the influence of the application of organizational theory on the financial performance of PT Bayan Resources Tbk, with a quantitative approach based on the financial statements for the period 2022 to 2024. The organizational theories tested in this study include contingency theory, organizational structure theory, and leadership theory and organizational culture. Financial performance is measured using financial ratios such as profitability, liquidity, and efficiency ratios. The analysis method used is multiple linear regression analysis to identify the relationship between organizational theory variables and financial performance variables. The results of the study show that the application of organizational theory has a significant influence on improving the company's financial performance, with the main role lying in adaptive organizational structure and effective leadership. These findings provide practical implications for the management of PT Bayan Resources Tbk in formulating organizational strategies to support the improvement of the company's financial performance in the future.
Analisis Kegagalan Manajemen Risiko: Studi Kasus Pada PT. Sri Rejeki Isman Tbk. (Sritex) M. Ihsan Rangkuti
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.v5i3.2455

Abstract

The purpose of this study is to analyze the factors causing risk management failure at PT Sri Rejeki Isman Tbk (Sritex), an international textile company that went bankrupt in October 2024. As a public company that was once the pride of the national textile industry, Sritex's failure is an important precedent in the context of corporate risk governance in Indonesia. The method used in this research is a literature study with a qualitative-descriptive approach. Data was collected through literature searches, media reports, academic journals, policy documents, and publications of relevant state institutions. The results showed that risk management failure at Sritex occurred due to weak integrated risk management, which included strategic risk, financial risk, and operational risk. Strategic risk includes aggressive expansion decisions without analysis of global market uncertainty. Financial risk was characterized by the accumulation of foreign currency-denominated debt without a hedging strategy, which exacerbated liquidity pressures during the rupiah depreciation. Meanwhile, operational risk is evident in the absence of an emergency response system and the inability to maintain efficiency during the disruption of the COVID-19 pandemic. These observations are linked to modern risk management theories, including the COSO Enterprise Risk Management framework and the ISO 31000 standard, which emphasize the importance of systematic, proactive and adaptive risk management. This study makes a theoretical contribution to the understanding of risk management failures in publicly listed companies, and suggests the need for integration of risk policies in strategic and operational decision-making. This study also recommends the need for improved regulation and supervision of risk governance in public companies in Indonesia.
Pengaruh Kualitas Laporan Keuangan, Lama Jabatan dan Rasio Pembiayaan Utang terhadap Transparansi Pemerintah Daerah melalui Website Wijita Lutvitasari; Lintang Venusita
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.v5i3.2456

Abstract

This study was conducted to determine whether there is an influence of the quality of financial reports, length of office and debt financing ratio on local government transparency through the website. The sampling technique used purposive sampling consisting of all local governments in Indonesia in 2023 with a sample size of 513 local governments. Based on the statistical tests that have been carried out, the results of this study indicate that the quality of financial reports and the size of the local government have an effect on local government transparency through the website. While the length of office does not affect local government transparency through the website.
Pengaruh Motivasi, Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan di Kemantren Pakualaman Fajri Anggita Putri; Jumadi Jumadi
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.v5i3.2457

Abstract

This study aims to determine the effect of motivation, work discipline, and work environment on employee performance at the Pakualaman Kemantren Office. Respondents in this study were 47 people and the entire population was used as research. The research method used in this research is quantitative method, data collection using a questionnaire with a Likert scale. Analysis using descriptive analysis, multiple linear regression analysis and hypothesis testing. The results showed that based on the t test, it is known that the motivation variable partially does not have a significant effect on employee performance at Kemantren Pakualaman. While the work discipline and work environment variables based on the t test partially have a significant effect on employee performance at Kemantren Pakualaman. Based on the f test, it shows that the variables of motivation, work discipline, and work environment together have a significant effect on employee performance variables at Kemantren Pakualaman. Based on these results, it can be concluded that improving employee performance is more influenced by discipline and good working environment conditions, compared to individual motivational factors.
Pengaruh Skeptisisme Profesional dan Beban Kerja Auditor Internal Pemerintah terhadap Pendeteksian Kecurangan di Sektor Publik : (Studi pada Perwakilan BPKP Provinsi Nusa Tenggara Timur) Angelia Trisna Beka; Herly M. Oematan; Minarni A. Dethan
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.v5i3.2458

Abstract

This study aims to determine the effect of professional skepticism and workload of government internal auditors on fraud detection at the BPKP Representative of East Nusa Tenggara Province. The data used in this study were obtained using a questionnaire. This study uses a quantitative descriptive research approach. The population and sample in this study were all auditors at the BPKP Representative of East Nusa Tenggara Province. The sampling method in this study used purposive sampling method. The analysis method used is descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis testing using the help of the statistical package for the social sciences 27 (SPSS 27) application. The results of this study state that professional skepticism affects fraud detection. Workload affects fraud detection. Professional skepticism and workload variables simultaneously affect fraud detection.
CSR Menuju Walk the Talk melalui Kualitas Pengungkapan SDGs Trisye Natalia Kilay
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.v5i2.2459

Abstract

This study analyzes the quality of SDGs achievement integrated with CSR from PT Sido Muncul Tbk. It employs a content analysis method to assess the quality of SDGs disclosure. The study reveals that PT Sido Muncul Tbk demonstrates a strong commitment to fulfilling the SDGs. This commitment is evident in the increasing number of SDGs fulfilled from 2021 to 2023, coupled with continuous CSR initiatives, external recognition, and relatively comprehensive disclosures in certain aspects. The research results found that there were nine SDGs classified as quality SDG disclosures because they were above the threshold of 0.5. This research offers an in-depth understanding of the sustainability disclosure practices of one of Indonesia's leading companies. It also highlights crucial areas for improvement in the transparency and accountability of sustainability reports, thereby assisting stakeholders in assessing authentic and impactful sustainability performance.
Pengaruh Sistem Pajak, Keadilan Pajak, dan Love Of Money terhadap Persepsi Mahasiswa Akuntansi tentang Penggelapan Pajak (Tax Evasion) : (Studi Kasus pada Mahasiswa Prodi Akuntansi di Beberapa Perguruan Tinggi di Kota Kupang) Maria Magdalena Data; Yohanes Demu; Yohana Febiani Angi
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.v5i3.2460

Abstract

This study aims to analyze the effect of the taxation system, tax justice, and love of money on accounting students' perceptions of tax evasion. The research was conducted on students of accounting study programs in several universities in Kupang City. The research approach used is quantitative with survey method. Data were collected through questionnaires distributed to 85 respondents selected using purposive sampling technique. Data analysis was performed with multiple linear regression using SPSS. The results showed that tax justice and love of money had a significant effect on students' perceptions of tax evasion, while the tax system had no significant effect. This finding indicates that students' perceptions of tax evasion are more influenced by perceptions of tax justice and personal orientation towards money, rather than an understanding of the tax system itself. Other results also show that simultaneously the tax system variables, tax justice and love of money have a joint effect on accounting students' perceptions of tax evasion. Therefore, the formation of fair perceptions and education of ethical values is important in minimizing the tendency to justify tax evasion.
Optimasi Manajemen Kompensasi Bimbingan Belajar X Menggunakan Metode Eckenrode Rifa Cansa Larasati; Isnania Priscilla Cindy; Naura Taqiyya; Farah Dinnisa Ilmarini; Novitania Panjaitan
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.v5i3.2466

Abstract

Small and Medium Enterprises (SMEs) play a strategic role in Indonesia's economy, contributing over 60% to the Gross Domestic Product (GDP) and employing more than 97% of the national workforce. One of the rapidly growing SME sectors is tutoring institutions, with a total of 12,473 legally registered units in Indonesia, including 2,041 units in West Java Province by 2025. This study aims to: (1) identify compensable factors for employees at Tutoring Institution X and (2) evaluate the employee compensation system within the institution. A quantitative descriptive approach was employed, utilizing primary data collected through interviews with the owner of Tutoring Institution X and secondary data from literature studies. The findings indicate that the existing compensation system remains suboptimal, as it does not adequately reflect the balance between workload and compensation received. The analysis identified ten compensable factors, with education ranking as the highest-weighted factor. Compensation evaluation using the Eckenrode method revealed that the proposed compensation structure significantly increases salaries compared to the previous actual wages, with percentage increases ranging from 48% to 601% depending on the job title.
Literature Review: Evolusi Strategi Pemasaran Digital dalam Era Teknologi Informasi Anita Rahmawati; Sri Isti Untari; Kristin Lukitaningrum; Maria Nino Istia; M. Jamal Al Bakri
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.v5i2.2468

Abstract

The age of information technology has brought about major transformations in various aspects of business, particularly in the field of marketing. This article aims to conduct a comprehensive literature review on the evolution of digital marketing strategies, describing the paradigm shifts and techniques used by companies in adapting to technological advancements. The literature review approach allows this research to analyze academic studies from various reputable national and international journals to formulate an evolutive understanding of digital marketing, encompassing the shift from traditional strategies towards interactive and data-driven approaches. The findings of the article reveal that digital marketing not only increases the effectiveness of marketing communications, but also raises new challenges that must be addressed by practitioners and academics. This research is expected to contribute to the development of more adaptive and effective marketing strategies in the future, as well as provide an overview of how recent trends in digital marketing are shaping the competitive business landscape. With technological advancements, from social media to big data to artificial intelligence, the evolution of digital marketing continues at a rapid pace, requiring an in-depth understanding of relevant principles and practices. The study also highlights the importance of developing a company's digital capabilities to ensure the success of its marketing strategy in this era of digitization.
Dampak Stres Kerja dan Beban Kerja Terhadap Kinerja Karyawan pada Bank Nagari Cabang Utama Sumatera Barat Gia Sonya; Zusmawati Zusmawati
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.v5i3.2472

Abstract

One way to improve employee performance is to pay attention to the level of stress they experience. In addition to stress, workload is also a factor that affects employee performance. Although a heavy workload can spur increased performance, if the workload is too excessive, performance can actually decline. The purpose of this study was to determine the effect of work stress and workload on employee performance at Bank Nagari, Main Branch of West Sumatra. Through the questionnaire method with samples using purposive sampling techniques, there were 163 respondents who were used as samples in this study. In the hypothesis testing that has been carried out, it can be concluded that work stress has a positive and significant effect on employee performance at Bank Nagari, Main Branch of West Sumatra and workload has a positive and significant effect on employee performance at Bank Nagari, Main Branch of West Sumatra.

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