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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 Literasi Keuangan, Inklusi Keuangan dan Financial Technology terhadap Perilaku Keuangan dengan Lifestyle Sebagai Variabel Pemoderasi: (Studi pada Mahasiswa Generasi Z di Universitas Prof. Dr. Hazairin, SH) Rahmad Ramadhani; Sintia Safrianti; Fauzan Fauzan
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.v5i1.2655

Abstract

In the current era of globalization, there are many changes in financial behavior, therefore financial intelligence is absolutely necessary for a student. Because, financial intelligence includes how a person manages their finances well, including expenses, investments, savings, and other financial aspects. This study aims to determine how much influence financial literacy, financial inclusion, and Financial Technology have on financial behavior and to determine how much Lifestyle moderates it in generation Z students at Prof. Dr. Hazairin SH University. This research method is quantitative by distributing questionnaires to 160 students in generation Z at Prof. Dr. Hazairin SH University. Sampling techniques that use non-probability sampling techniques.. Data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4 software. The results of the analysis show that partially Financial Technology, Financial Literacy and Lifestyle have a positive and significant effect on Financial Behavior. Conversely, Financial Inclusion does not have a positive and significant effect on Financial Behavior. And Lifestyle as a moderating variable shows a significant influence in strengthening the relationship between Financial Inclusion and Financial Behavior. Meanwhile, Lifestyle as a moderating variable does not show a significant influence in strengthening the relationship between Financial Literacy and Financial Technology.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Annisa Putri; Rana Fathinah Ananda; Hasbiana Dalimunthe; Fauziah Rahman
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.v5i1.2656

Abstract

The objective of this study is to examine the effect of carbon emission disclosure, environmental performance, and corporate social responsibility on firm value, both partially and simultaneously. This research adopts a quantitative approach using an associative method. The population consists of 105 mining companies, with purposive sampling selecting 35 companies over a four-year period, resulting in a total of 140 samples from mining companies that meet predetermined criteria and are listed on the Indonesia Stock Exchange during the period 2020–2023. The type of data used is quantitative, sourced from secondary data. Data collection methods involve annual reports and sustainability reports published by mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The data analysis method employed is multiple linear regression analysis, using the SPSS (Statistical Program for Social Science) software, version 15. The partial test results show that carbon emission disclosure and corporate social responsibility do not have a significant effect on firm value in mining companies listed on the Indonesia Stock Exchange for the years 2020–2023. However, environmental performance partially has an influence on firm value for these companies. Simultaneously, the study demonstrates that carbon emission disclosure, environmental performance, and corporate social responsibility collectively have an effect on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
Analisis Laporan Rasio Profitabilitas Keuangan, PT Mayora Indah Tbk 2016-2020 Nirwana Sari; Kristin Natalia; Wilda Dwina; Laily Ramadhani
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.v5i1.2664

Abstract

This study aims to analyze the financial performance of PT Mayora Indan Tbk over the period 2016-2020 using financial ratios- including gross profit margin, operating profit margin,net profit margin, retrun on investment (ROI), and retrun on equity (ROE). The company showed strong profitability in 2016, but experienced sharp declines in various margins in 2017 and 2018, followed by moderate recovery in 2019, then a slight setback in 2020 due to reduced sales.despite decreasing trends,key profitability indicatros remained within healty ranges. PT Mayora Indan Tbk maintained liquidity and generated net income consistently, although the ratio of net income growth to equity remained modest.the findings suggest that while the firm’s financial condition remained sound,it should enhance asset and improve its profitability in the future.
Pemanfaatan Sumber Daya Alam Pesisir Pantai Bali Lestari Sebagai Penunjang Pembangunan Pariwisata Ayu Fitriana; Najwa Felisha Lubis; Khoirul Azis; Valen Zikra Febix; Sari Wulandari
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.v5i1.2669

Abstract

This study aims to analyze the utilization of coastal natural resources of Pantai Bali Lestari in supporting sustainable tourism development in Serdang Bedagai Regency. Pantai Bali Lestari is a real example of tourism destination management based on local wisdom and cultural commodification, especially Balinese culture, to attract tourists. Various facilities and infrastructure such as photo spots, restaurants, lodging, and adaptation of Balinese architecture make this beach a leading destination. However, coastal area management also faces challenges, both from environmental, social, and economic aspects. This study uses a descriptive qualitative approach with data collection through field observations, documentation, and literature studies. The results of the study indicate that synergy between the government, tourism managers, and the surrounding community is very important in ensuring the sustainability of coastal areas as productive and environmentally friendly tourism assets.
Pengaruh Teknologi Informasi dan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Kecamatan Medan Johor Risfadillah Risfadillah; Indah Cahya Sagala; Shabrina Tri Asti Nasution
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.v5i1.2673

Abstract

The purpose of this study was to determine the effect of information technology and accounting information systems on the performance of MSMEs in Medan Johor District. The sample in this study was 73 respondents of MSME actors in Medan Johor District, using saturated samples. The type of data in this study is quantitative data. The data collection method used was a questionnaire. The data analysis technique used in this study used the Validity Test and Reliability Test. The data was processed using the program (SPSS version 27) the results of this study indicate that information technology has a positive and significant effect on MSME performance, information systems have a positive and significant effect on MSME performance, and simultaneously information technology and accounting Information Systems have a positive and significant effect on MSME Performance in Medan Johor District.
Pengaruh Kualitas Pelayanan dan Store atmosphere Terhadap Keputusan pembelian pada Toko Roti Ganda Pematangsiantar Nisa Fadillah; Dina Sarah Syahreza
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.v5i1.2674

Abstract

This study aims to analyze the influence of service quality and store atmosphere on purchasing decisions at Toko Roti Ganda in Pematangsiantar. Using a quantitative approach, data were collected through questionnaires distributed to 140 respondents who are customers of Toko Roti Ganda. The questionnaire was designed to measure customer perceptions of service quality and store atmosphere, as well as their impact on purchasing decisions. The analysis results indicate that good service quality, which includes aspects of reliability (score 3.81), friendliness, and responsiveness, has a significant impact on customer satisfaction and purchasing decisions, with a t-value of 5.352 and a significance level of 0.000. Additionally, an attractive store atmosphere, including elements such as lighting, layout (score 3.45), and aroma, also positively influences purchasing decisions, with a t-value of 5.957 and a significance level of 0.000. This research provides valuable insights for the management of Toko Roti Ganda to enhance service quality and store atmosphere, thereby attracting more customers and increasing their satisfaction. The findings are expected to contribute to the existing literature on the influence of service quality and store atmosphere in the context of the culinary business.
Pengaruh Return on Asset dan Intensitas Asset Tetap terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur Bidang Usaha Konstruksi yang Terdaftar di BEI Periode Tahun 2021 - 2023 Okky Kharisma; Saridawati Saridawati
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.v5i1.2676

Abstract

This research aims to review, Return on Asset and the Intensity of Assets on tax avoidance in manufacturing companies in the construction sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables used in this study are Return on Asset (ROA) and Intensity of Assets (CAPIN), while the dependent variable in this study is Tax Avoidance which is measured based on the ETR ratio. The research method used is quantitative descriptive with a multiple linear regression approach through descriptive statistical tests, classical assumption tests, and hypothesis tests. The research sample was determined using a purposive sampling technique with a total of 13 companies and 39 observation data. The results of the study indicate that ROA has a negative and significant effect on tax avoidance, while CAPIN has no effect on tax avoidance. Simultaneously, both variables also have a significant effect on tax avoidance.
Implementasi Rencana Strategis Sekolah dalam Meningkatkan Mutu Pendidikan di Sekolah Sherwina Ranisa; Ahmad Suriansyah; Ratna Purwanti
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.v5i1.2691

Abstract

This study aims to describe the implementation of the strategic plan in improving the quality of education at SMPN 3 Banjarmasin. The school’s strategic plan serves as a medium- to long-term planning document that functions as a guideline for designing priority programs to achieve the school’s vision, mission, and educational goals. A descriptive qualitative method was used, with data collected through in-depth interviews, observation, and documentation. The findings reveal that the strategic plan is implemented through a collaborative formulation of the school’s vision and mission, the development of specific goals focused on improving instructional quality and character education, and the application of participatory strategies supported by ongoing evaluation. Internal factors such as a collaborative work culture and strong leadership from the school principal have positively contributed to the success of the strategy, although challenges remain regarding limited human resources. External factors, including government policies and technological developments, also influence the adaptation of teaching strategies. The positive impacts of this implementation are reflected in improved teaching quality, increased community enthusiasm, and growing public trust in the school. These findings highlight the importance of an integrated strategic plan and active involvement from all stakeholders to ensure the sustainability of education quality.                                                
Analisis Hambatan Penyedia Operasional Kapal Time Charter Crew Boat Ganesha Putra Ramadhani; Rizqi Aini R; Akhmad Kasan Gupron
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.v5i2.2720

Abstract

PT Ekalya Purnamasari operates in the maritime services sector, primarily providing time charter crew boats to support maritime industry operations. However, in practice, vessel operations often encounter issues that disrupt performance and service efficiency. These obstacles can delay operations, increase maintenance costs, and result in contract breaches. Therefore, the objective of this study is to identify the key factors that contribute to the inefficiency of vessel operations. This research employs a qualitative approach involving observation, documentation, and interviews, with data analysis conducted using the Fishbone diagram (5M+1E). The findings reveal that the two main constraints hindering vessel operations are technical issues and human resource limitations. The shortage of crew members and delays in crew rotation prevent vessels from operating on schedule. Additionally, unplanned maintenance and main engine failures contribute to operational delays. Furthermore, inefficiencies are exacerbated by issues in spare parts procurement and a lack of coordination between departments. This study provides an in-depth understanding of the factors that hinder the operational efficiency of PT Ekalya Purnamasari’s time charter crew boats. These insights can be utilized by the company to develop strategic measures for improving its operational efficiency.
Peran Tata Kelola Perusahaan dalam Memoderasi Dampak Kebijakan Investasi, Dividen, dan Profitabilitas pada Kinerja Laba Bank di BEI (2021–2023) Elsa Afrelia; Naomi Kezia; Sabrina Fricilya Juwita Tampubolon; Viola Caroline Br. Samosir; Sulia Sulia
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.v5i1.2767

Abstract

This study aims to analyze the role of corporate governance in moderating the effect of investment policy, dividend policy, and profitability on the earnings performance of banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Earnings performance is measured using Return on Assets (ROA), while the independent variables include capital expenditure to total assets ratio (CapEx/TA), dividend payout ratio (DPR), and return on equity (ROE). Corporate governance is measured using the Corporate Governance Index (CGI). The research adopts a quantitative approach with a causal-comparative design. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that investment policy and profitability have a significant positive effect on earnings performance, while dividend policy does not have a significant effect. Furthermore, corporate governance is proven to significantly strengthen the impact of investment policy and profitability on earnings performance. However, no moderating effect of corporate governance is found in the relationship between dividend policy and earnings performance. The R² value of 0.64 indicates that the model has strong predictive power for earnings performance. This study highlights the importance of effective corporate governance in reinforcing managerial decisions, particularly in the areas of investment and profitability, to enhance the financial efficiency of banks in Indonesia. The findings offer practical contributions for bank management and policy implications for regulators in strengthening the corporate governance structure in the banking sector.

Page 41 of 49 | Total Record : 486

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