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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 Gaya Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan Grand Hawaii Hotel Pekanbaru David Opel Alexander; Rozi Maulana
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.v5i2.2634

Abstract

This study aims to determine the effect of leadership style and work motivation on employee performance at the Grand Hawaii Hotel Pekanbaru. The research method used in this study uses multiple linear regression analysis and the sampling technique uses saturated sampling with a sample size of 60 respondents. The results of the validity and reliability tests show that the data obtained from the results of the study indicate that all items of the variable statements are declared valid and reliable. The results of the partial hypothesis test (t test) for the leadership style variable (X1) are t count 4.206 and t table 2.002, meaning t count> t table with probability Sig. (0.000) <0.05, and the work motivation variable (X2) is t count 3.035> t table 2.002 with Sig. (0.004) <0.05, then H0 is rejected and H1 and H2 are accepted. And the results of the simultaneous test (F test) the F count value (14.993)> F table (3.16) with Sig. (0.000) < 0.05, then H0 is rejected and H3 is accepted. This means that partially and simultaneously the variables of leadership style (X1) and work motivation (X2) have an effect on employee performance (Y) at the Grand Hawaii Hotel Pekanbaru. And the Determination Test (R2) shows that leadership style and work motivation will have a positive and very strong effect of 0.345 (34.5%) on employee performance while the remaining 0.655 (65.5%) is influenced by other variables not examined in this study.
Pengaruh Profitabilitas, Likuiditas, Arus Kas Bersih, Kebijakan Deviden dan Ukuran Perusahaan terhadap Harga Saham : (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024) Mira Rosmala; Andri Andri
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.v5i2.2635

Abstract

Abstract This study was conducted to determine the effect of profitability, liquidity, net cash flow, dividend policy and company size on stock prices in manufacturing companies listed on the Indonesia Stock Exchange. The population of this study were all manufacturing companies listed on the Indonesia Stock Exchange totaling 144 companies. The sampling method used purposive sampling method so that the sample used in this study was 22 companies, and the type of data used secondary data, the data collection method used documentation method and the data analysis method was by using multiple regression analysis, hypothesis testing and coefficient of determination. Data analysis based on multiple linear regression analysis where the variables profitability, liquidity, net cash flow and company size have a positive effect while dividend policy has a negative effect on stock prices where the following multiple linear equation is obtained Y = -7.143 + 0.050X1 + 0.001 X2 + 0.127X3 - 0.003X4 + 0.367X5 + e. Partial Test (t-test) where the profitability and company size variables affect stock prices while the liquidity, net cash flow and dividend policy variables do not affect stock prices. In the F test (simultaneous test) the independent variables (profitability, liquidity, net cash flow, dividend policy and company size) together have a significant effect on the dependent variable (stock price). In the determination coefficient test (adj R2) that the dependent variable can be explained by the independent variables with an adj R2 value of 54.5% while the remaining 45.5% is influenced by other variables not examined in this study
Pengaruh Free Cash Flow, Investment Opportunity Set (IOS), dan Financial Leverage terhadap Manajemen Laba Savina Swari Arizoni; Andri Andri
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.v5i2.2636

Abstract

The purpose of this study is to determine the extent to which the investment opportunity set, financial leverage and free cash flow influence earnings management in manufacturing companies listed on the Indonesia Stock Exchange, observation period 2022-2023. Earnings management as the dependent variable is measured using discretionary accruals. Sampling in this study used a non-probability sampling technique (purposive sampling method) and based on the established criteria, only 129 companies were eligible to be sampled. Hypothesis testing in this study used multiple linear regression analysis. After being tested using SPSS version 25, the results of the study showed that the three independent variables, namely partially gave the result that only the second hypothesis was accepted, namely the investment opportunity set had a significant effect on discretionary accruals and simultaneously had a significant effect on earnings management.
Pengaruh Pelatihan, Kepuasan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan pada DPTR Kabupaten Sleman Hanifah Hidayatul M; Jumadi Jumadi
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.v5i2.2637

Abstract

The purpose of this research is to determine the simultaneous and partial effects of training, job satisfaction, and work motivation on employee performance at the Land and Spatial Planning Office of Sleman Regency. The research method used is the quantitative method. The population in this study consists of 71 employees, with a sample size of 60 respondents determined using the Slovin formula. The sampling technique used is non-probability sampling with an accidental sampling approach. Data were collected using a questionnaire and analyzed using SPSS version 23. The research results show that training affects employee performance because the t-value obtained is 3.252 > t-table 2.003 with a significance value of 0.002 < 0.05, job satisfaction affects employee performance because the t-value obtained is 4.282 > t-table 2.003 with a significance value of 0.000 < 0.05, and work motivation affects employee performance because the t-value obtained is 2.930 > t-table 2.003 with a significance value of 0.005 < 0.05. Meanwhile, training, job satisfaction, and work motivation together affect employee performance because the f-value obtained is 28.785 > f-table 2.766 with a significance value of 0.000 < 0.05.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Akuntabilitas Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan Rara Ivanka; Miftha Rizkina; Meigia Nidya 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.v5i2.2641

Abstract

This study investigates how competence, independence, professionalism, and accountability impact audit quality in Medan City Public Accounting Firm (KAP). This study involved 39 auditors working for Medan City KAP. The sample was selected through purposive sampling method. The data collection method used a questionnaire that was distributed directly to respondents. Multiple linear regression analysis was used. The results of the study indicate that the competence variable partially has a negative and significant effect on audit quality. The independence variable also has a negative and significant effect on audit quality. Meanwhile, the professionalism variable has a positive and significant effect on audit quality. Likewise, the accountability variable, which also has a positive and significant effect on audit quality. Simultaneously, the competence, independence, professionalism, and accountability of auditors have a significant effect on audit quality.
Pengaruh Sistem Informasi Akuntansi dan Kualitas Pengambilan Keputusan terhadap Kinerja Manajerial pada Instalasi Gizi di RSUD Dr. Soetomo Provinsi Jawa Timur Prisca Ambarwati; J. B. Amiranto
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.v5i2.2647

Abstract

This study aims to examine the influence of accounting information systems and decision-making quality on managerial performance in the Nutrition Installation Unit at RSUD Dr. Soetomo, East Java Province. The research background highlights the critical need for accurate and timely information to support managerial functions, especially in strategic hospital units such as nutrition services. A quantitative associative method was applied, using purposive sampling to select 30 respondents from a total population of 136 employees. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 23. The results show that both the accounting information system and decision-making quality have a positive and significant partial influence on managerial performance. Simultaneously, these variables also significantly affect managerial performance. The findings reinforce the importance of implementing an integrated accounting information system and high-quality decision-making processes to enhance managerial performance within hospital environments.
Analisis Strategi Pemasaran Charter Kapal Anchor Handling Tug Supply (AHTS) pada Perusahaan Offshore Support Vessel Delta Romadhona Pangesti; Trisnowati Rahayu; Ardhiana Puspitacandri; Romanda Annas Amrullah
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.v5i2.2648

Abstract

In Indonesia's oil and gas industry, the procurement of goods and services, including ship chartering, plays an important role in supporting the smooth operation of upstream oil and gas activities. The ever-changing dynamics of competition have a significant impact on the strategies that companies choose to implement. Additionally, companies handle various projects with varying lease durations, indicating market dynamics that demand flexible and effective strategies, especially in the competitive shipping industry. The primary objective of this study is to identify the marketing strategies implemented, identify the challenges faced in their implementation, and analyze the impact of these strategies on the sustainability of the company's business. The method used in this study is a qualitative method with a descriptive approach. Data collection techniques were carried out through direct observation, structured interviews with marketing management, and documentation. The results of the study show that the marketing strategies used by offshore support vessel companies include Word of Mouth (WoM) and tender and direct charter systems. However, there are several challenges in their implementation, such as price fluctuations or discrepancies, as well as mismatches between the offered price and the reference price set by SKK Migas. Therefore, it is necessary to maintain or improve service quality, innovate vessel designs, or offer flexible charter packages, conduct regular evaluations to analyze market prices to avoid errors, and ensure the offshore support vessel company remains competitive and sustainable in the market.
Dampak Struktur Pendanaan, Periode Pengembalian dan Tingkat Inflasi terhadap Proyeksi Arus Kas Proyek Trenda Indri Ardianti; Nanik Dwi Siswati; Berliana Indah Kusumaningrum; Putu Rena Suci Novalita; Maria Yovita R.Pandin
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.v5i2.2649

Abstract

This study aims to examine the influence of capital structure, payback period, and inflation rate on project cash flow projections in cosmetic manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using multiple linear regression analysis. The data were obtained from audited annual financial reports, serving as secondary data sources. The findings reveal that, simultaneously, the three independent variables significantly affect project cash flow projections. However, when assessed individually, only capital structure demonstrates a statistically significant impact, while payback period and inflation rate do not show meaningful influence. These results highlight the importance of optimizing capital structure to maintain cash flow stability, and suggest that investment evaluations should incorporate broader financial indicators to account for macroeconomic dynamics.
Dampak Profitabilitas, Suku Bunga, dan Tingkat Pengembalian yang Diharapkan terhadap Efektifitas Penganggaran Modal (Perusahaan Gas Industri Periode 2018-2022 ) Siti Nur Azizah; Nensi Rahma Nor Hakiki; Sarah Sarah; Firstya Trista Faradiba; Maria Yovita R. Pandin
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.v5i2.2651

Abstract

The purpose of this study is to examine and analyze the extent to which profitability, interest rates, and expected returns influence the effectiveness of capital budgeting in industrial gas companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Capital budgeting is an essential tool for determining the feasibility of long-term investments through the evaluation of expected financial benefits. This research employs a quantitative method using multiple linear regression analysis to measure the relationship among variables. The results show that profitability, as measured by Return on Assets (ROA), has a positive and significant effect on improving the effectiveness of capital budgeting. In contrast to profitability, interest rates have a negative and significant impact. Meanwhile, expected returns also have a positive effect, but the influence is not statistically significant. These findings emphasize the importance for company management to consider both internal and external financial factors in investment planning to create sustainable added value.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kepuasan Kerja dengan Komitmen Organisasi sebagai Variabel Intervening Generasi Z di Indonesia Fitriani Fitriani; Yulyanti Fahruna; Syahbandi Syahbandi; Maria Christiana Iman Kalis; Endah Mayasari
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.v5i2.2654

Abstract

This study will investigate organizational commitment as a mediating variable in Generation Z employees in Indonesia to improve understanding of the relationship between work motivation, work discipline, and job satisfaction. This study examined a sample of 255 employees from Generation Z. Respondents were selected using a purposive sampling method. Research information was collected using an online questionnaire distributed through Google Forms with a quantitative method. The Structural Equation Modeling (SEM) approach and SmartPLS 4 software were used for data analysis to assess and examine the relationship between variables in the proposed research model. According to the research findings, work motivation significantly increases organizational commitment, but does not have a statistically significant direct impact on job satisfaction. On the other hand, work discipline greatly affects organizational commitment and job satisfaction. In addition, organizational commitment has a positive and significant impact on job satisfaction and acts as an important mediator between work motivation, discipline, and job satisfaction.

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