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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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Analisis Tingkat Kesehatan Bank dengan Metode RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) pada PT. Bank Panin Dubai Syariah Tbk., Periode 2019-2023 Selvina Sandini; Anwar Ramli; Anwar Anwar
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.v5i3.2582

Abstract

This study aims to assess the financial health of PT. Bank Panin Dubai Syariah Tbk using the RGEC method. The object of this research is PT. Bank Panin Dubai Syariah Tbk. The research adopts a descriptive quantitative approach. The population in this study consists of the financial reports of PT. Bank Panin Dubai Syariah Tbk, while the sample includes financial reports from 2019 to 2023. The data used in this study is secondary data. The evaluation results indicate that, based on the RGEC method, the overall financial health of PT. Bank Panin Dubai Syariah Tbk for the 2019–2023 period received a composite rating of 3, with a composite score of 70.67%, indicating a "FAIRLY HEALTHY" condition. Specifically, the Risk Profile aspect is classified as "fairly healthy" with a final composite score of 70%, Good Corporate Governance (GCG) is rated "healthy" with a score of 80%, the Earning aspect falls under the "less healthy" category with a score of 52%, and the Capitalaspect is categorized as "very healthy" with a final score of 100%.
Analysis of The Influence of Dividend Policy On The Value of Manufacturing Companies at PT Bess Listed On The Idx Sulastriningsih Sulastriningsih; Nursiyami Nursiyami; Rusmiyatun Rusmiyatun
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.v5i3.2583

Abstract

This study aims to analyze the effect of dividend policy on mark company on company manufacturing PT BESS which registered in Exchange Effect Indonesia (BEI). Research methods the method used is quantitative method with an associative approach. Research data was obtained from the Stock Exchange report Indonesia (BEI) 2021-2025 through the official website of the Indonesia Stock Exchange (BEI) www.idx.co.id .The data analysis technique used is simple correlation descriptive statistical analysis , regression linear simple , determination test, and t-test . Analysis statistics descriptive used For describe variables in research This. Analysis regression linear simple aiming For know the magnitude influence policy dividend to mark company.Results study show that hypothesis Which state There is the influence of dividend policy on the value of the listed manufacturing company PT BESS on the Stock Exchange Indonesia (IDX) year 2021-2025 can proven by mark t count > t table = 854 > 805. R value = 924 shows that, the relationship (correlation) between policy dividends with company values manufacturing Which listed on the Indonesia Stock Exchange (IDX) in 2021-2025 is strong and positive. The more big policy dividend so the more increase mark company, Likewise, conversely, the smaller the dividend policy, the more it decreases. company value. The Adjusted R Square value = 805 shows that the contribution Which donated policy dividend to mark company manufacturing registered in stock Exchange Indonesia (IDX) year 2021-2025 is 14.6%.
Pengaruh Kompensasi, Beban Kerja, dan Motivasi Kerja terhadap Organizational Citizenship Behavior (OCB) pada Pegawai di Sekretariat DPRD Kabupaten Temanggung Amanda Amelia; Nany Noor Kurniyati
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.v5i3.2585

Abstract

This study aims to determine the effect of compensation, workload, and work motivation on Organizational Citizenship Behaviour (OCB) among employees of the Temanggung Regency DPRD Secretariat. The method used is quantitative with a total sampling technique involving 35 respondents. Data collection was carried out by distributing questionnaires directly to respondents using a Likert scale research instrument. Data were analysed using SPSS version 25, with the following analyses conducted: validity test, reliability test, classical assumption test, multiple linear regression, and hypothesis testing. The results of the study indicate that compensation (), workload (), and work motivation () together have a significant effect on OCB, with the calculated F value > table F value (13.074 > 2.84) and significance 0.000 < 0.05. However, partially, only work motivation has a significant effect with a t-value > t-table (4.237 > 2.040) and significance of 0.000 < 0.05. Meanwhile, compensation with t calculated < t table (0.561 < 2.040) and a significance value of 0.579 > 0.05 and workload with t calculated < t table (1.177 < 2.040) and a significance value of 0.248 > 0.05 did not significantly influence OCB. The coefficient of determination value of 55.9% indicates that the model can moderately explain OCB.
Pengaruh Ukuran Dewan Komisaris dan Keahlian Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Nurcahyati, Sintiya; Anshari, Rahman; Pribadi, Muhammad Iqbal
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.v5i3.2589

Abstract

This study aims to examine the influence of board size and audit committee expertise on the quality of financial reporting in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The healthcare sector was selected due to its complex financial systems and high risk of financial statement manipulation, requiring strong and transparent governance. A quantitative approach with purposive sampling was employed, resulting in 106 observations. Multiple linear regression analysis was used to assess the effect of each independent variable on financial reporting quality. The findings indicate that neither board size nor audit committee expertise has a significant effect on financial reporting quality. This suggests that formal governance structures alone do not guarantee high-quality reporting without effective oversight. For example, PT Kimia Farma Tbk achieved a Good Corporate Governance score of 96.48 in its 2022 Annual Report but still posted a net loss of IDR 170.04 billion, showing that formal expertise in audit committees does not automatically prevent reporting quality issues. The results highlight that effective oversight is driven more by independence, active participation, and a strong governance culture than by technical background or the number of supervisory members. This study contributes to understanding the limitations of formal governance mechanisms in strategic sectors.
Pengaruh Kepatuhan Syariah, Literasi Keuangan, dan Persepsi terhadap Lembaga Zakat terhadap Kesejahteraan Ekonomi Mustahik Peran Mediasi Kepercayaan terhadap Lembaga Keuangan Syariah Muhammad Alif Shafwan Hanif Sanjaya
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.v5i2.2591

Abstract

This study aims to examine the influence of sharia compliance, Islamic financial literacy, and perceptions of zakat institutions on the economic welfare of zakat recipients (mustahik), with trust in Islamic financial institutions as a mediating variable. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), the study collected data from 114 mustahik residing in the Greater Jakarta area who had received productive zakat assistance for at least six months. The results indicate that sharia compliance and perceptions of zakat institutions have a significant direct effect on trust in Islamic financial institutions, while Islamic financial literacy does not. Furthermore, only perceptions of zakat institutions show a significant direct effect on mustahik's economic welfare. Trust in Islamic financial institutions does not serve as a significant mediating variable in this model. These findings highlight the importance of strengthening public perceptions of zakat institutions to enhance the economic welfare of beneficiaries and suggest that trust mechanisms alone may not suffice to drive welfare improvements without direct institutional support.
Pengaruh Kesejahteraan terhadap Kepuasan Kerja Pegawai Tidak Tetap (PTT) di Kantor Kecamatan Tanah Grogot Ernawati Ernawati; Novi Riyani; Norwahidah Norwahidah; Sri Wahdaningsih; Hainun A; Setio Jatmiko
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.v5i2.2592

Abstract

The purpose of this study was to determine the effect of welfare (X) on job satisfaction of non-permanent employees (Y) at the Tanah Grogot District Office. This study is a population study, namely using the entire population as a sample, namely 30 non-permanent employees, while the data collection methods used are questionnaires, observations, interviews, and library research. Based on the results of the simple linear regression analysis conducted, this study concludes that individually (partially) the independent variable, namely welfare, has a significant and positive effect on the dependent variable, namely employee job satisfaction. This is evidenced by a simple linear regression equation: Y = -2.998 + 0.708X The results of the simple correlation coefficient analysis obtained R of 0.911, meaning that there is a very strong correlation between welfare (X) and employee job satisfaction (Y) at the Tanah Grogot District Office. The coefficient of determination (R2 Square) of 0.829 means that around 82.9% of welfare (X) is influenced by the variable Job Satisfaction (Y). While the rest is influenced by other factors not included in this study by (100-82.9)% = 17.7%. Furthermore, the results of the partial test (t-test) show the t-count value for the welfare variable (X) of 11.666 which when compared to the t-table of 2.04841, then welfare (X) has an effect on employee job satisfaction (Y) at the Tanah Grogot District Office, the t-count value is > t-table..
Strategi Branding dan Pemasaran Digital untuk Meningkatkan Penjualan Produk pada UMKM Mins di Pasar Digital Arum Andini; Ridwan Ridwan; Rohmalia Putri; Dwi Salwa; Idam Idam; Daffa Owen
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.v5i3.2596

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) play a crucial role in the Indonesian economy by making substantial contributions to employment and the country's GDP. However, marketing still faces significant obstacles, particularly in the digital age where quick technological adaptability is required. The purpose of this study is to evaluate how branding and digital marketing tactics are being used at Mins Maemon MSMEs and to find ways to make them more successful. Through literature reviews, in-depth interviews with MSME participants and consumers, and observation, the study employs a qualitative approach with a case study methodology. The findings demonstrate how e-commerce platforms, social media, and visually appealing content can all be used to enhance digital branding strategies and boost product visibility and sales. However, difficulties such a lack of content The optimization of digital initiatives is still hampered by issues like time management and a lack of content ideas. Possible remedies include influencer cooperation, content calendar development, and training. In conclusion, MSMEs must have a well-organized and consistent digital strategy in order to succeed when competing in the digital market.
Pengaruh Lingkungan Bisnis terhadap Desain Sistem Akuntansi Manajemen: Sebuah Studi Kualitatif pada UMKM Desvanni Habayahan; Agnes Santana Manik; Ferdinan J.A Lumban Tobing; Gilbert Sirait; Hamonangan Siallagan
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.v5i3.2598

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but there are still many who do not have an adequate Management Accounting 
Pengaruh Kualitas Audit dan Independensi Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Andini Andini; Rahman Anshari; Muhammad Iqbal Pribadi
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.v5i3.2608

Abstract

Purpose. This study aims to determine the influence of audit quality and audit committee independence on the quality of financial reporting in the health sector. Method. This research is a quantitative study with a population in the form of health sector companies listed on the IDX for the period 2014–2023. The sample was selected through the purposive sampling method and obtained 106 companies that met the criteria, namely publishing annual reports and financial statements in rupiah. Data containing indications of negative profit management were excluded from the observation. Data analysis was carried out using multiple linear regression, hypothesis test, classical assumption test, and descriptive statistics. Result. In the test results, it was found that  audit quality had a positive effect on the quality of financial reporting, and the independence of the audit committee did not have a significant effect on the quality of financial reporting. Implication. Provide input for companies in improving the quality of financial reporting through improving audit quality. For stakeholders and regulators, this study highlights the limited role of audit committee independence without further strengthening of governance mechanisms.
Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan Shell di DKI Jakarta Yunita Alifia; Siti Mabrur Rachmah
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.v5i3.2609

Abstract

This study aims to analyze the effect of service quality and product quality on customer satisfaction of Shell gas stations in DKI Jakarta. Using a descriptive quantitative approach, data was collected through a questionnaire of 100 respondents who are Shell customers. The purposive sampling technique was used in the sample selection. The regression analysis results show that service quality and product quality have a positive and significant effect on customer satisfaction. This finding indicates that the better the quality of services and products provided, the higher the level of customer satisfaction. This research provides implications for Shell management to continue to improve service and product quality to maintain customer loyalty.

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