cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
jurnal@jurnal-stiepari.ac.id
Phone
+6281392202747
Journal Mail Official
dyah.stiepari@gmail.com
Editorial Address
Kampus STIEPARI SEMARANG Jl Lamongan Tengah no. 2 Bendan Ngisor, Gajahmungkur Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 35   36   37   38   39 
Analisis Dampak Citra Merek dan Promosi Terhadap Minat Membeli Sepatu Piero : (Studi Kasus di Kalangan Mahasiswa Fakultas Ekonomi Universitas Negeri Medan) Eli Agustina Br Tarigan; Aprinawati Aprinawati
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.v5i2.2542

Abstract

This study aims to determine the effect of Brand Image and Promotion on Purchase Interest in students of the Faculty of Economics, State University of Medan. The type of research used is quantitative research with a known population. The population in this study were students of the Faculty of Economics, State University of Medan. The sampling technique in this study was by using the Probability Sampling Technique with random sampling technique. Data collection by distributing questionnaires directly to 100 respondents. The results of this study are that Brand Image has a positive and significant effect on Purchase Interest with a beta value of 0.792 and a significance of 0.000. Promotion also has a positive and significant effect with a beta value of 0.255 and a significance of 0.007. Simultaneously, both variables have a contribution of 67% to Purchase Interest R square, with 33% influenced by other factors.
Analisa Pelanggaran Kode Etik Akuntansi Publik pada PT. Hanson Internasional Tbk Doni Molana; Tengku Sheila Chairunisa; Darwin Darwin; Arwin Arwin; Putri Enzelina Nababan; Ancer Martati Ndraha; Rahima Br Purba
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.v5i2.2545

Abstract

This study aims to analyze violations of the public accountant code of ethics that occurred in the audit of the financial statements of PT. Hanson International Tbk, especially in the 2016 report. In the report, the company recognized revenue of Rp732 billion from the sale of ready to build lots, even though the transaction was not supported by valid legal documents such as a sale and purchase binding agreement (PPJB). The financial statements still received a “fair without modification” opinion from the auditor, which then raises big questions regarding the integrity and competence of auditors in carrying out their duties. This case became a public concern because it affected thousands of investors, and triggered distrust of the company's audited financial statements. This research uses a descriptive qualitative approach with a literature study method, namely by examining various secondary sources such as scientific articles, audit reports, mass media news, and official documents from related institutions. The results of the study identified that the violations that occurred included the basic principles in the code of ethics for the public accounting profession, namely integrity, objectivity, competence and professional prudence, and professional behavior. These violations not only reduce the credibility of the public accounting profession, but also cause large financial losses to the public and tarnish the image of auditing in Indonesia. This research emphasizes the importance of strengthening supervision by regulators and professional organizations, implementing strict sanctions against ethical violations, and the need for early ethical character building through professional education and training. By strengthening the implementation of the code of ethics, it is expected that audit practices in Indonesia can run transparently, accountably, and professionally.
Restructuring The Company’s Financial Performance Through Corporate Actions of Construction Sector BUMN Companies In 2017-2023 Muhammad Daffa Naufal; Arda Raditiya Tantra; Fitri Dwi Jayanti
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.v5i3.2557

Abstract

This study aims to analyse the effect of financial performance of BUMN Construction on firm value before and after merging. This study uses moderating variables, namely mergers as a restructuring step with the aim of knowing whether mergers have an impact on strengthening or weakening the effect of financial performance on firm value. This research uses quantitative methods with a sample of 7 BUMN companies in the construction sector. Data analysis techniques using Eviews12 with panel data regression and MRA testing. The results show that financial performance 1) ROA has a positive but insignificant effect on firm value, 2) CR has a positive and significant effect on firm value, 3) DER has a negative and insignificant effect on firm value, 4) TATO has a positive and significant effect on firm value, 5) Company Size has a positive and significant effect on firm value, 6) Merger is able to moderate the effect of ROA on firm value, 7) Merger is able to moderate the effect of CR on firm value, 8) Merger is not able to moderate the effect of DER on firm value, 9) Merger is able to moderate the effect of TATO on firm value, 10) Merger is able to moderate the effect of Company Size on firm value. The conclusion in this study is that the overall impact of the Merger is able to strengthen financial performance on firm value.
Pengaruh Pemahaman Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Bandung Dedeh Faridah; Sopian, Sopian; Aditya Santoso
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.v5i1.2558

Abstract

One of the main sources of state funding for government and national development is tax revenue. About 61% of the national GDP comes from MSMEs. The fact that the percentage of formal compliance of MSME taxpayers is still below 65% indicates that there are still problems in implementing tax policies. The purpose of this study was to determine the effect of tax understanding and tax sanctions on MSME taxpayer compliance. This study uses quantitative research with data collection techniques using questionnaires and Likert scales. The population in this study were MSME taxpayers in Bandung Regency, with sampling using the slovin formula, so that the sample obtained was 100 MSME taxpayers. The data analysis technique used is multiple linear regression with the SPSS version 25 program. The results showed that tax understanding and tax sanctions have a positive influence on taxpayer compliance both partially and simultaneously.
Pemanfaatan Media Sosial Sebagai Sistem Informasi Digital dan Promosi Potensi Wilayah Riandy Samuel Sumolang; Wenty Zahrati; Ardiensyah Ardiensyah
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.v5i3.2561

Abstract

The utilization of social media as a digital information system has become an essential aspect in supporting public services and promoting regional potential at the local government level. This study aims to evaluate the initiative of creating and managing the official social media account of the Tomohon Selatan District Office in disseminating public information and promoting tourist attractions, local culture, and community activities. The research was conducted using a descriptive qualitative approach through direct observation during an internship program. The findings indicate that social media plays a significant role in expanding the reach of information, enhancing interaction between the government and the community, and building a positive public image of the district. However, challenges such as limited digital infrastructure and lack of competent human resources in content management still need to be addressed. This study concludes that social media is a strategic tool to foster a more transparent, participatory, and adaptive local government in response to the advancement of information technology.
Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Reputasi Auditor dan Ukuran Perusahaan Terhadap Kualitas Audit Dinda Rinata; Nur Aliah
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.v5i3.2563

Abstract

The purpose of this study is to determine whether audit fees, audit tenure, auditor specialization, auditor reputation and company size affect audit quality in pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using secondary data obtained through access to the official website of the Indonesia Stock Exchange (IDX). The population used was 24 pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling was carried out using the purposive sampling method, which resulted in a total of 19 companies with an observation period from 2021 to 2023, and resulted in a total of 57 observations. The data analysis technique applied in this study is logistic regression analysis using the SPSS program. Based on the results of this study, it is known that audit fees affect audit quality, audit tenure affects audit quality, auditor specialization affects audit quality, auditor reputation affects audit quality and company size affects audit quality.
Analisis Kebijakan Dividen terhadap Nilai Perusahaan yang Terdaftar dalam Index LQ-45 Sulpadli Sulpadli; Firman Wahyudi; Sigit Dwi Prakoso; Darmono Darmono; Muhammad Bayu; Djupiansyah Ganie; Siti Munawaroh; Caetano Carceres Correia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.2564

Abstract

The purpose of the research was to find out and analyze whether there was an influence of dividend policy on the value of companies listed in the LQ-45 index. Based on the results of the study, it can be seen that there is a positive and significant influence between dividend policies on company value. The dividend policy variable has a tcal value of 4,284 and a ttable value of 2,160. This shows that the tcount is larger than the table so that HO is rejected and Ha is accepted, meaning that the dividend policy has an effect and is significant on the value of companies listed in the LQ-45 index. This the hypothesis put forward is acceptable.
Pengaruh Ukuran Perusahaan dan Risiko Kredit terhadap Stabilitas Keuangan Bank di Indonesia Periode 2019-2023 Muhammad Ridho Akmal; Muhammad Iqbal Pribadi; Rahman Anshari
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.v5i2.2570

Abstract

This study aims to analyze the influence of company size and credit risk on bank financial stability in Indonesia during 2019-2023. This study used a quantitative approach with panel data regression and a sample of 235 bank-observations from 25 commercial banks and 24 regional development banks. The Fixed Effect Model (FEM) and Generalized Least Squares (GLS) methods were used to address autocorrelation problems. The results show that both company size (SIZE) and credit risk (NPL) have a significant and negative influence on bank financial stability (Zscore). In other words, greater bank size and higher credit risk contribute to a decline in financial stability. The study concludes that bank management should be more cautious and selective in extending credit and growing their operations in order to maintain financial stability.
Pengaruh Faktor Situasional Konsumen dalam Keputusan Pembelian pada Coffe Shop di Daerah Karawang Syalaisha Zahra Elkautsar; Ajat Sudrajat
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.v5i2.2574

Abstract

The café or coffee shop industry has experienced rapid growth in recent years in Karawang, Indonesia, in line with the changing lifestyle of modern society that increasingly values social interaction and personal well-being. Based on Susenas in 2021, the estimated population of coffee lovers in Karawang is 381,600 people. Consumer situations play an important role in shaping purchasing decisions at coffee shops. This study aims to investigate the effect of consumer situations on purchasing decisions at coffee shops in Karawang. This research is a quantitative study by collecting data through distributing questionnaires to 100 coffee shop customers in Karawang. The variables used include physical environment, social environment, time, purpose, and mood. Data analysis was carried out using multiple linear regression with the help of SmartPLS software. The results showed that the physical environment, social environment and purchase objectives had a significant effect on purchasing decisions at coffee shops. The implication of this research is that coffee shop industry players need to understand and respond better to consumer situations to improve their customer experience and business performance.
Pengaruh Pengungkapan Anti Korupsi, Karakteristik Perusahaan Terhadap Profitabilitas Perusahaan: Studi Empiris pada Perusahaaan Perbankan Terdaftar di BEI Periode 2022-2023 Fransisca Ardieta Amabel Christy; Amelia Setiawan; Hamfri Djajadikerta
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.v5i3.2576

Abstract

This study aims to analyze the effect of anti-corruption disclosure and company characteristics on profitability in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2022 period. Profitability is measured using Return on Assets.  Anti -corruption disclosure is measured using the ACDI index. Meanwhile, the characteristics of the company are analyzed using several sizes namely, company size, leverage and net profit margin. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis method using the SmartPLS application.  The background of this research is based on the high level of corruption cases in the banking sector in Indonesia and the demands of public transparency and accountability for banking companies. The results of this study indicate that anti -corruption disclosure has a positive and significant effect on company profitability. In addition, company characteristics such as size and net profit margin also have a significant effect on profitability. Meanwhile, leverage does not have an effect on profitability. These findings strengthen the importance of implementing anti -corruption policies and management of the company's internal characteristics in improving banking financial performance. The implications of this research are expected to be a consideration for the management of banking companies and regulators in formulating policies that can encourage banking sector companies in Indonesia to implement transparency and good governance.

Page 37 of 49 | Total Record : 486

 35   36   37   38   39 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi More Issue