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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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Strategi Peningkatan Kinerja Keagenan Kapal dalam Rangka Menunjang Kelancaran Clearance in dan Clearance Out di PT Temas Shipping Cabang Surabaya Kevin Alif Fikriansyah; Romanda Annas; Eka Nurmala Sari
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.v5i2.2522

Abstract

The shipping industry continues to grow, requiring companies to compete by providing excellent services. Ship agencies play a crucial role in operations, particularly in clearance in and clearance out processes. PT. Temas Shipping faces challenges such as expired documents, inaccurate vessel information, and limited facilities, making it necessary to implement strategies to enhance ship agency performance in clearance in and clearance out processes.The objective of this study is to identify the obstacles encountered in the clearance in and clearance out processes at PT. Temas Shipping Surabaya Branch, assess the impacts of these challenges, and explore strategies to improve ship agency performance in facilitating clearance in and clearance out processes. This research employs a qualitative approach. Data is collected through observations, interviews with relevant sources, and document analysis related to clearance in and clearance out processes at PT. Temas Shipping Surabaya Branch. The data collection techniques include observation, interviews, and documentation, while data analysis follows a descriptive approach. The research findings highlight several obstacles in the clearance in and clearance out processes, primarily the limited human resources, which result in delays in document processing and disrupt clearance procedures for vessels under PT. Temas Shipping Surabaya Branch. The discussion also covers the impacts of clearance in and clearance out processes, including effects on PT. Temas Shipping Surabaya Branch’s internal productivity, customer trust and satisfaction, financial aspects, and supply chain efficiency. Lastly, the study explores strategies to improve performance, such as enhancing document management systems, developing human resources into professionals, providing rewards for agents, and conducting regular evaluations and monitoring.
Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi dalam Peningkatan Kualitas Laporan Keuangan Nugraha, Hari Satia; Maria Ulfha, Sri; Asyifa, Nita Laila; Lasamanah, Lasamanah
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.v5i2.2525

Abstract

This study aims to analyze the effect of accounting understanding and utilization of information technology on improving the quality of financial reports. The research method used is quantitative with a survey approach by distributing questionnaires to respondents involved in the preparation of financial reports. The population in the study amounted to 168 people who work in the finance department of companies located in West Bandung, West Java, sampling using the Slovin formula with an error rate of 5% so that the sample amounted to 119 respondents. The results of the study indicate that both accounting understanding and utilization of information technology have a positive and significant effect on the quality of financial reports. Good quality financial reports are very important in supporting the right decision making for stakeholders. Adequate accounting understanding allows the preparation of reports in accordance with applicable accounting principles, while information technology plays a role in accelerating the process of recording, processing, and presenting financial data accurately and on time. Thus, improving accounting competence and utilizing adequate information systems is highly recommended to improve the transparency and accountability of the company's financial reports.
Efektivitas Administrasi PKWT dalam Pengelolaan Data Karyawan di PT Wijaya Kusumo Joyo Mulyo Septiana Devita Nurfadela; Mochammad Isa Anshori
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.v5i2.2526

Abstract

This study aims to analyze the effectiveness of the administration of Fixed Term Employment Agreements (PKWT) in managing employee data at PT Wijaya Kusumo Joyo Mulyo. Well-organized PKWT administration has a strategic role in ensuring compliance with employment regulations and efficient human resource management. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the administration of PKWT in the company has been running quite effectively, as indicated by the existence of a structured contract recording system, compliance with the duration of PKWT according to government regulations, and systematic document archiving. However, several obstacles were found such as delays in contract extensions and the lack of integration of PKWT data with the digital HR management system. These findings indicate that although PKWT administration has met most of the effectiveness indicators, improvements are still needed in the aspect of information technology integration to support more efficient and accurate employee data management.
Analisis Teknikal Sebagai Dasar Pengambilan Keputusan dalam Trading Saham pada Bursa Efek Indonesia (Studi pada BBCA dan BBRI Januari-Juni 2024) Masnawaty Sangkala
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.v5i2.2530

Abstract

This study aims to examine stock price movements using the Bollinger Bands (BB) and Relative Strength Index (RSI) indicators as a reference in making stock buying and selling decisions. The data analyzed includes daily movements of PT Bank Central Asia Tbk (BBCA) and PT Bank Rakyat Indonesia Persero Tbk (BBRI) shares during the period January-June 2024. The research method utilizes the BB indicator to measure volatility and price movement patterns, as well as RSI to detect overbought and oversold conditions. The results show that optimal stock purchases occur when the price is outside the BB lower band line with an RSI value below 30. Conversely, optimal stock sales are made when the price is outside the BB upper band line with an RSI value above 70. The combination of these two indicators proves effective in producing more accurate transaction signals, thus helping investors determine the timing of transactions more precisely. This research provides practical benefits for investors in applying technical analysis to reduce the risk of loss and increase profit opportunities in the capital market.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan PT. Medion Ardhika Bhakti Kab. Bandung Barat Nurjamad, Moh Aep; Purnama, Nanda
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.v5i2.2532

Abstract

The aim of this research is to determine the influence of work motivation and work discipline on employee performance at PT Medion Ardhika Bhakti, both partially and simultaneously. This research uses descriptive and associative research methods. The population in this study was 208 and the sample taken for this research was 137 respondents. The sampling technique used in this research is probability sampling technique, simple random sampling. The research instrument used in this research was a questionnaire distributed to respondents with data analysis using linear regression. Based on the research results, it can be concluded that work motivation has a positive and significant effect on the performance of PT Medion Ardhika Bhakti employees and work discipline has a positive and significant effect on the performance of PT Medion Ardhika Bhakti employees. Simultaneously, work motivation and work discipline have a positive and significant effect on performance.
Optimization of Occupational Health and Safety to Enhance Warehouse Operational Efficiency and Effectiveness Artha Putri Br Karo; Debora Silvia Hutagalung
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.v5i2.2534

Abstract

This study aims to analyze the implementation of Occupational Health and Safety (OHS) as a strategic approach to enhancing the efficiency and effectiveness of warehouse operations at PT. Rain Jaya Bersaudara, a fireworks distribution company based in Medan, Indonesia. Employing a qualitative descriptive case study method, data were collected through direct observation and in-depth interviews with warehouse workers and managers. The findings indicate that poor awareness of personal protective equipment (PPE) usage, the absence of protective doors on freight elevators, and disorganized warehouse layout significantly contribute to operational inefficiencies and increased risk of workplace accidents. This study recommends the development of strict PPE policies, provision of adequate safety facilities, regular OHS training programs, and improved monitoring and warehouse management systems. A structured and comprehensive OHS strategy is shown to create a safer work environment, boost productivity, and minimize operational losses.
Kepuasan Pelanggan Internal terhadap Kompensasi Finansial: Studi Kasus Layanan Klaim Asuransi Kesehatan Fadia Ellisza; Dewi Khrisna Sawitri
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.v5i3.2536

Abstract

This study aims to analyze internal customer satisfaction with health insurance claim services as part of indirect financial compensation in a national electricity provider organization. Using a descriptive qualitative approach, data were collected through interviews, observations, and document analysis. The findings indicate that the claim process remains manual and faces several administrative challenges, including incomplete physical documentation, lack of transparency, and limited digital infrastructure. SERVQUAL analysis reveals that the five service quality dimensions—tangibles, reliability, responsiveness, assurance, and empathy—have not been optimally fulfilled, resulting in internal customer dissatisfaction. This dissatisfaction affects employee motivation, perceptions of organizational justice, and operational effectiveness. Therefore, service reform through process digitalization, enhanced proactive communication, and the development of a responsive and inclusive support system.
Analisa Tinjauan Klaim Reimbursement: Studi Kasus Kompensasi Finansial dalam Sistem Informasi Manajemen Keuangan Bela Amalia Fernanda; Dewi Khrisna Sawitri
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.v5i3.2539

Abstract

Amidst the digital transformation in human resource management, the provision of indirect financial compensation through health reimbursement schemes has become a strategic part in supporting employee welfare, especially in the public sector. Using a qualitative approach and a single case study design, data were collected through semi-structured interviews, direct observation, and document analysis. Research on the analysis of reimbursement claim reviews: a case study of financial compensation in a financial management information system shows that the high claim rejections in the Human Capital Division of an electricity company located in East Java were caused by ignorance of deadlines, unclear document requirements, damaged digital files, data input errors, and minimal socialization and technical training. The mismatch between the design of the digital system and the capabilities of users, especially retirees, indicates weaknesses in the implementation of the financial management information system. The results of the study on the analysis of reimbursement claim reviews: a case study of financial compensation in a financial management information system recommend more adaptive system updates and ongoing digital training to reduce technical rejections that are detrimental to users. Further studies are recommended to involve more work units and institutions to strengthen the generalization of the results and test the effectiveness of the solutions offered.
Dampak Tingkat Pengembalian yang Diharapkan, Leverage Keuangan dan Likuiditas terhadap Efesiensi Anggaran Modal Adeanto Putra Satyatama; Annisa Nurul Pebriyanti; Dewi Nur Azizah; Anastasia Putri; Maria Yovita R. Pandin
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.v5i1.2540

Abstract

This study aims to examine the impact of expected rate of return, financial leverage, and liquidity on capital budget efficiency in companies listed on the Indonesia Stock Exchange in 2023. The research method uses a quantitative approach with multiple linear regression analysis techniques. The sample consists of 60 companies selected through a purposive sampling method. The results of the study indicate that simultaneously, expected rate of return, financial leverage, and liquidity have a significant effect on capital budget efficiency. Partially, financial leverage and liquidity have a significant effect on capital budget efficiency, while the expected rate of return does not have a significant effect. The R Square value of 0.264 indicates that 26.4% of the variation in capital budget efficiency can be explained by the three independent variables. The classical assumption test shows that the regression model is free from multicollinearity problems and the residuals are normally distributed. These findings imply that companies need to pay attention to financing structure and liquidity management in order to improve the efficiency of capital budget use.
Analisis Pengaruh Brand Image dan Desain Produk terhadap Minat Membeli Konsumen pada Toko Sepatu Bata Pancing MMTC Kota Medan Ronaldo Pardede; Sabda Dian Nurani Siahaan
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.v5i2.2541

Abstract

This study aims to analyze the influence of Brand Image and Product Design on Consumer Purchase Interest at Bata Pancing Shoes Store MMTC Medan City. The method used is a quantitative approach with probability sampling technique, with the research population being shop visitors located at Jl. Williem Iskandar, Sidorejo, Percut Sei Tuan District, Deli Serdang Regency, North Sumatra. The data were analyzed using SPSS software version 26. The results showed that Brand Image (X1) had a positive and significant effect on Consumer Purchase Interest (Y) with a coefficient of 0.645 and a significance value of 0.000. Meanwhile, Product Design (X2) also had a positive and significant effect with a coefficient of 0.171 and a significance value of 0.007. Simultaneously, both variables contributed 73.8% to Consumer Purchase Interest, while 26.2% was influenced by other factors outside this study. Thus, Bata Pancing Shoes Store is advised to strengthen Brand Image and develop Product Design to increase Consumer Purchase Interest.

Page 36 of 49 | Total Record : 486

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