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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 Store Atmosphere dan Product Quality terhadap Kepuasan Pelanggan Kopi Sulfan Jakarta Pusat Reska Neta Febriyana; Fazhar Sumantri; Theysa Sahlani Pratiwi
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.v5i2.2479

Abstract

This study aims to analyze the influence of store atmosphere and product quality on customer satisfaction at Kopi Sulfan Central Jakarta. The research method used a quantitative approach with non-probability sampling technique through accidental sampling of 100 respondents. Data was collected using a questionnaire with a 5-point Likert scale and analyzed using multiple linear regression with SPSS version 27. The results showed that store atmosphere has a positive and significant effect on customer satisfaction (t count 4.408 > t table 1.984; sig. <0.001). Product quality also has a positive and significant effect on customer satisfaction (t count 7.108 > t table 1.984; sig. <0.001). Simultaneously, both variables have a significant effect on customer satisfaction (F count 203.200 > F table 3.090; sig. <0.01). The coefficient of determination shows that store atmosphere and product quality can explain 80.7% of the variation in customer satisfaction. This study concludes that coffeeshop management needs to pay attention to both aspects simultaneously to create optimal customer satisfaction.
Faktor-Faktor yang Mempengaruhi Keputusan Pembelian melalui Aplikasi Shopee pada Generasi Z Golda Chrissty Natalie; 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.v5i2.2481

Abstract

The rapid development of e-commerce has encouraged digital companies such as Shopee to implement various promotional strategies, such as discounts, free postage vouchers, and variations of outlets, in order to attract consumer buying interest, especially from the Z generation. This study aims to analyze the influence of each of these strategies on the interests and purchasing decisions through the Shopee application, as well as studying the effectiveness of the strategy from the management accounting point of view. Using a quantitative approach with the PLS-SEM method on 102 generation Z respondents, the results showed that only free postage vouchers had a significant effect on purchase interest, while discounts and outlet variations did not show significant effects. This finding becomes an important foundation for management accounting in conducting cost-hanefit analysis-based evaluations: Statistically ineffective promotional strategies can cause a waste of company resources. Therefore, this information can be used by management to assess the efficiency of promotional costs, prepare a more targeted marketing budget, and direct resources to incentives that are proven to have a positive impact on consumer behavior. Thus, this study contributes to providing empirical data that can support managerial decision making based on efficiency and economic value.
Transformasi Kepuasan Pelanggan di Era Digital : Peran Brand Image dalam Perbandingan E-Service dan Layanan Konvensional Blue Bird Josephine Patricia Bunga Rimta; 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.v5i2.2482

Abstract

The development of digital technology has changed the landscape of the transportation industry in Indonesia, including in providing taxi services.  This study aims to analyze the effect of service quality (service quality), the quality of digital service (e-service quality), trust (trust), and digital trust (e-traust) on customer satisfaction, with brand image as an intervening variable, in users of My Blue Bird applications and conventional Blue Bird taxis.  This study uses a quantitative approach with the distribution of questionnaires to 160 respondents, consisting of conventional taxi users and users of the My Blue Bird application.  Data analysis techniques are carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) method using SmartPLS 3. The results show that most of the independent variables can be proven to have a barrier of brand images and customer satisfaction, except e-TRUST which cannot be proven to have an effect on customer satisfaction.  Brand image is proven to act as an intervening variable that strengthens the influence between service quality and trust on customer satisfaction.  This finding confirms the importance of integration of service quality and brand image in the digitalization strategy of transportation services to improve customer experience.
Pengaruh Worklife Balance, Reward dan Disiplin Kerja terhadap Kinerja Pegawai pada Balai Diklat Keagamaan Padang Elva Dona; Mutya Novar Minda
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.v5i3.2484

Abstract

Employee performance will increase if employees feel satisfied in their work. To grow employee job satisfaction, companies must be able to respond to employee needs such as psychological needs, namely work-life balance and material needs which are also very important for employees, namely reward policies, the key to creating an orderly and productive work environment, namely work discipline. The purpose of this study was to determine the influence of work-life balance, rewards and work discipline on employee performance at the Padang Religious Training Center. Through the questionnaire method with samples using purposive sampling techniques, there were 71 respondents who were used as samples in this study. In the hypothesis testing that has been carried out, it can be concluded that work-life balance has a positive and significant effect on employee performance at the Padang Religious Training Center, rewards have a positive and significant effect on employee performance at the Padang Religious Training Center and work discipline has a positive and significant effect on employee performance at the Padang Religious Training Center.
Pengaruh Komitmen Organisasi dan Budaya Organisasi Terhadap Loyalitas Karyawan (Studi Kasus pada Karyawan PT.Madubaru PG.PS. Madukismo) Dwi Astuti
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.v5i2.2489

Abstract

This study examines how much organizational commitment and organizational culture affect employee loyalty at PT Madubaru PG.PS. Madukismo. Data were collected using a Likert scale questionnaire that had been validated (r > 0.224) and tested for reliability (Cronbach's Alpha > 0.6) through quantitative research using a survey approach of 77 employees selected by simple random sampling. The results showed that organizational commitment and organizational culture, both partially and jointly, significantly increased employee loyalty (p < 0.05). Commitment and organizational culture are instruments that can explain 56.2% of the variance in employee loyalty when used together (F value = 49.679 and Adjusted R-squared 0.562).
Pengaruh Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja Pegawai pada Dinas Energi dan Sumber Daya Mineral Provinsi Kalimantan Timur Amanda Andriana Putri; Rinda Sandayani Karhab; Vera Anitra
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.v5i2.2491

Abstract

This research aims to analyze the influence of transformational leadership and organizational culture on employee performance at the Department of Energy and Mineral Resources (ESDM) of East Kalimantan Province. The background of this research is based on the importance of the ESDM Department's role in the sustainable management of natural resources, as well as the challenges faced in improving employee performance. This research uses a quantitative approach with a survey method (Questionnaire). Data was collected through questionnaires distributed to 68 employees of the ESDM Department of East Kalimantan Province. Data analysis techniques include validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. The research results show that transformational leadership and organizational culture have a positive and significant effect on employee performance. The coefficient of determination (R²) of 0.162 indicates that 16.2% of the variation in employee performance can be explained by these two variables. This research concludes that improving transformational leadership and organizational culture can enhance employee performance at the ESDM Department of East Kalimantan Province. This research has limitations in the use of quantitative methods only, a sample limited to one agency, and limited independent variables. Suggestions for further research include using a mixed-methods approach (quantitative and qualitative), expanding the sample to other agencies, and adding other relevant independent variables.
Pengaruh Lifestyle, Brand Personality, Trust Terhadap Keputusan Penggunaan M-Banking Livin By Mandiri di Kota Bengkulu Fandra Rachma Eka Safitri; Arifah Hidayati; Idham Lakoni
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.v5i3.2493

Abstract

Seiring dengan perkembangan industri yang bertransformasi secara digital, berbagai sektor termasuk perbankan dituntut untuk beradaptasi dengan perubahan teknologi. Penelitian ini bertujuan untuk mengetahui pengaruh lifestyle, brand personality, dan trust terhadap keputusan penggunaan M-Banking Livin’ by Mandiri di Kota Bengkulu. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data primer diperoleh dari pengguna Livin’ by Mandiri, sementara data sekunder berasal dari buku, jurnal, artikel, skripsi, tesis, dan sumber daring lainnya. Populasi dalam penelitian ini adalah masyarakat pengguna Livin’ by Mandiri dengan jumlah sampel sebanyak 160 responden. Teknik pengumpulan data menggunakan kuesioner, dan data dianalisis menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa lifestyle berpengaruh negatif dan signifikan terhadap keputusan penggunaan layanan, dengan nilai t-hitung -7.557 > t-tabel 1.655 dan signifikansi 0,000 < 0,05. Artinya, semakin tinggi gaya hidup responden, semakin rendah kecenderungan menggunakan M-Banking tersebut. Sebaliknya, brand personality (t-hitung 4.061) dan trust (t-hitung 11.142) menunjukkan pengaruh positif dan signifikan. Persepsi positif terhadap kepribadian merek serta tingkat kepercayaan tinggi terhadap layanan berkontribusi pada peningkatan minat penggunaan. Secara simultan, ketiga variabel ini memberikan pengaruh signifikan dan dapat menjadi dasar strategi pemasaran Bank Mandiri di Kota Bengkulu.
Faktor-Faktor yang mempengaruhi kepatuhan Wajib Pajak Pelaku E-Commerce di Kabupaten Lamongan Clarisa Rachel Anjani; Yenni Vera Fibrianti
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.v5i2.2498

Abstract

This study aims to analyze the factors that influence taxpayer compliance of e-commerce actors in Lamongan Regency. The independent variables used in this study include tax socialization, taxpayer awareness, tax understanding, and tax rates. The dependent variable in this study is taxpayer compliance. This study uses a descriptive quantitative approach with a survey method. Primary data were collected through questionnaires distributed to e-commerce business actors who were the research samples. The data analysis technique used multiple linear regression to determine the partial and simultaneous effects of each independent variable on the dependent variable. The results of the study indicate that partially, tax socialization, taxpayer awareness, and tax understanding have a significant effect on taxpayer compliance. Meanwhile, tax rates do not show a significant effect partially. However, simultaneously, the four variables have a significant effect on taxpayer compliance. This finding implies that increasing tax compliance in e-commerce actors can be encouraged through optimizing socialization, increasing awareness, and understanding of taxation, as well as evaluating applicable tax rate policie.
Pengaruh Sistem Informasi e-PADI terhadap Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Badan Pendapatan Daerah Kabupaten Deli Serdang Sarah Vika Sabrina; Vina Arnita
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.v5i2.2509

Abstract

This study focuses on exploring the impact of the implementation of the e-PADI information system on the PBB-P2 payment process within the Deli Serdang District Revenue Agency. The background of this research is that PBB-P2 revenue collection is still below target. The method used is quantitative with an associative approach through surveys. The respondents in this study are taxpayers residing in Deli Serdang Regency. The sampling technique used is purposive sampling, namely those who have used the e-PADI application in their tax payment process. Data collection was conducted through questionnaires and documentation. The focus of data analysis was on how the e-PADI information system affects the completion of basic and education taxes in rural and urban areas. Based on the findings of this study, the use of the e-PADI information system has a positive impact on the completion of basic and education taxes in rural and urban areas. However, the utilization of this technology is still hindered by various constraints, such as technological limitations and low digital literacy among the community. The research data shows that the e-PADI information system has an impact on PBB-P2 payments, but improvements are still needed in terms of education, socialization, and the quality of digital services.
Pengaruh Content Marketing terhadap Purchase Decision Dimediasi Brand Trust dan Customer Engagement Amisha Nurfitriyani; Asep Supriadi; Hayati Nupus
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.v5i3.2511

Abstract

The purpose of this study is to examine how content marketing affects customers' decisions to buy Kulo Coffee products, taking into account the mediating effects of customer engagement and brand trust. This study employed a quantitative approach using a descriptive methodology. Questionnaires and a review of the literature were used to gather data. Coffee drinkers in Tangerang Regency made up the study's population, and 140 respondents were selected through the use of purposive selection and sample withdrawal through incidental sampling. This study's analysis approach makes use of SmartPLS 4's Structural Equation Modeling (SEM) tool. The results indicate that is no significant effect of Content Marketing on Purchase Decision Brand Trust has a positive and significant impact on Purchase Decision, that Content Marketing has a positive and significant effect on Brand Trust, that Brand Trust has a positive and significant impact on Purchase Decision, that Content Marketing has a positive and significant effect on Customer Engagement, that Brand Trust can mediate the effect of Content Marketing on Purchase Decision, and that Customer Engagement can mediate the effect of Content Marketing on Purchase Decision.

Page 35 of 49 | Total Record : 486

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