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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 Strategi Manajemen Biaya Terhadap Kinerja Profitabilitas PT Garuda Indonesia Tbk Tahun 2021-2023 Ari Haryanto; Sulistia Wati; Abdilah Abdilah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2923

Abstract

This study aims to analyze in depth the relationship between cost management strategies and the profitability performance of PT Garuda Indonesia Tbk during the period 2021 to 2023. This research is motivated by the prolonged crisis experienced by the global aviation industry due to the COVID-19 pandemic, which resulted in a drastic decline in revenue, cash flow, and profitability. In this context, PT Garuda Indonesia implemented several efficiency and restructuring strategies to save its financial condition. The research approach uses a descriptive quantitative method with secondary data sourced from the company's annual financial reports. The focus of cost management strategies includes reducing the aircraft fleet, renegotiating leasing and operating costs, reducing loss-making routes, restructuring debt with creditors and lessors, and strict control of operating costs and administrative expenses. Profitability performance is measured using indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results show that the implemented cost efficiency strategies have a positive impact on financial performance. The cost ratio decreased significantly from 195.19% in 2021 to 89.45% in 2023. Return on Assets (ROA) increased from -58.03% to 3.75%, while Net Operating Income (NPM) surged from -312.27% to 8.58%. Although ROE remains negative due to accumulated deficits from previous years, the trend is improving. 2022 marks a significant turning point, with significant debt restructuring and cost efficiency initiatives beginning to show tangible results, while 2023 marks a recovery phase with greater operational stability and increased passenger and cargo volumes. This study demonstrates that cost management strategies, when implemented consistently, in a structured manner, and based on sound analysis, can restore and improve a company's profitability during a crisis. These findings can serve as a practical reference for other airlines facing global economic uncertainty. Furthermore, this study contributes to the literature on financial management and operational strategy in the air transportation sector, particularly in the context of post-crisis recovery and efficiency optimization.
Analisis Bauran Promosi dalam Meningkatkan Minat Beli Pada Toko Kue Enggal Jaya Group Rahma Alya Adi Putri; Ady Tia Ramadhan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2951

Abstract

This study aims to analyze the implementation of the promotional mix to increase consumer purchasing interest at Enggal Jaya Group Cake Shop located in Baleendah, Bandung Regency. Amidst increasingly fierce competition in the culinary business, the success of a business is largely determined by the ability to implement appropriate marketing strategies, particularly in the promotional aspect. A good promotional strategy can attract consumer attention, build loyalty, and ultimately increase sales volume and expand market share. This study uses a qualitative descriptive approach with data collection methods through direct field observation, in-depth interviews with the owner and marketing staff, and documentation of promotional activities that have been carried out. The main focus of the study is directed at six elements in the promotional mix: advertising, sales promotion, personal selling, public relations, direct marketing, and digital marketing. The results show that Enggal Jaya Group Cake Shop has not yet optimized the use of the promotional mix comprehensively. Promotion is still dominated by conventional methods such as word of mouth and direct discounts to consumers in the store. Meanwhile, the use of social media such as Instagram, Facebook, TikTok, and WhatsApp Business is still very limited. In fact, this media has great potential to reach a wider consumer base, especially millennials and Gen Z, who tend to be digitally active. Therefore, this study recommends that Toko Kue Enggal Jaya Group develop a more integrated and adaptive promotional strategy to the development of information technology. Strengthening brand image through engaging visual content on social media, collaborating with local food influencers, and implementing a digital-based customer loyalty program can be effective solutions to increase business visibility, strengthen customer relationships, and encourage sustainable consumer purchasing interest.
Pengaruh Distribusi, Kelangkaan, dan Aplikasi Pangkalan terhadap Keputusan Pembelian LPG 3Kg di PT Agung Cipta Sentosa Berdikari Tri Octaviani; Hendri Sucipto; Nur Aisyah; Dumadi Dumadi; Nurkojin Nurkojin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2952

Abstract

This study aims to analyze the influence of distribution, scarcity, and the use of merchant base applications on the purchasing decisions of 3kg LPG gas customers at PT Agung Cipta Sentosa Berdikari. The background of this study is based on the importance of sustainable household energy supplies, especially 3kg LPG, which is a basic need for the community. Uneven distribution, the issue of scarcity, and the less than optimal use of digital technology by bases are challenges that need to be reviewed from a consumer behavior perspective. The research subjects were active customers who purchased 3kg LPG at the company. Sampling was determined using the Slovin formula with a margin of error of 10% from a population of 359 customers, resulting in 78 respondents. Data collection techniques were carried out through observation, interviews, documentation, and the distribution of structured questionnaires. The research instrument was tested through validity and reliability tests which showed that all questionnaire items met the requirements for reliability and validity. Classical assumption tests such as normality, linearity, and multicollinearity were also conducted and showed that the data were suitable for analysis using multiple linear regression. The results of the study indicate that distribution, scarcity, and the use of merchant base applications simultaneously and partially have a positive and significant effect on the purchase decision of 3kg LPG. Timely and equitable distribution increases customer trust. Scarcity creates a perception of urgent need that encourages purchases. Meanwhile, the use of merchant base applications provides easy access to information and price transparency, thereby increasing customer convenience in transactions. The implications of this study's results demonstrate the importance of an efficient distribution strategy, good stock management to avoid shortages, and digitalization of services through merchant base applications to support consumer decisions.
Konten Pemasaran, dan Disonansi Kognitif : Dampaknya terhadap Kepuasan dan Retensi Konsumen SPBU Shell Jakarta Ita Aulia; Syariefful Ikhwan; Hendri Sucipto
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2953

Abstract

Shell is a multinational energy company that has long operated in Indonesia, including in the retail sector through its network of Public Fuel Filling Stations (SPBU). In today's digital era, competition in the gas station industry depends not only on fuel price and quality, but also on effective marketing strategies, particularly through digital media. This study aims to analyze the influence of digital marketing strategies implemented by Shell gas stations on customer satisfaction and retention. The research approach used was quantitative with a survey method of customers at the Shell CV Suar Surya Sakti gas station in Jakarta. The data collection instrument was compiled based on indicators of digital marketing content, social media engagement, cognitive dissonance, customer satisfaction, and customer retention. Data analysis was conducted using the Structural Equation Modeling (SEM) method. The results showed that digital marketing content and social media engagement did not have a significant direct influence on customer satisfaction. Cognitive dissonance – the feeling of discomfort resulting from a mismatch between expectations and reality – also did not directly affect customer satisfaction. However, if this dissonance is not handled properly, it can negatively impact customer retention and long-term brand loyalty. These findings suggest that digital marketing strategies need to go beyond simply attracting attention; Content must be able to build perceptions that align with actual customer experiences. Furthermore, proactively addressing dissatisfaction is a crucial factor in customer retention. Although the direct effect is insignificant, understanding cognitive dissonance remains crucial for maintaining brand consistency and consumer trust. Overall, the SEM model used demonstrated excellent Goodness of Fit values, making it suitable for empirical use to explain the relationships between variables. The practical implication of this research is the need to strengthen digital communication strategies that are more personalized, responsive, and aligned with Shell's brand values.
Pengaruh Rasio Keuangan CR, DER, GPM, dan TATO terhadap Kinerja Keuangan Emiten Migas di Bei Periode 2020–2024 Dhita Nur Fadila; Sigit Puji Winarko; Andy Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2954

Abstract

The background of this study stems from the fluctuating Return on Assets (ROA) observed among oil and gas companies in Indonesia. ROA is a key indicator of profitability that reflects a company’s efficiency in utilizing its assets to generate net income. As such, ROA plays a crucial role for investors in assessing the prospects and feasibility of investment. This study aims to analyze the influence of financial ratios on the financial performance of oil and gas companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using panel data regression analysis with a random effects model. Secondary data were obtained from the annual financial statements of 16 selected oil and gas companies. The independent variables examined include the Current Ratio (CR) as an indicator of liquidity, the Debt to Equity Ratio (DER) as a measure of solvency, the Gross Profit Margin (GPM) as a profitability indicator, and the Total Asset Turnover (TATO) as an indicator of asset efficiency. The results of the study reveal that both GPM and TATO have a positive and significant influence on ROA. This suggests that higher gross profit margins and more efficient asset turnover are associated with improved profitability. In contrast, CR and DER do not show a significant impact on ROA. Collectively, the four financial ratios significantly affect ROA, as indicated by the F-test result with a significance value of 0.000 (< 0.05) and an R-squared value of 0.7127. This means that the model explains approximately 71.27% of the variation in ROA among the companies studied. In conclusion, the findings highlight that operational efficiency and the ability to generate gross profit are dominant factors in determining the financial success of oil and gas companies. Meanwhile, liquidity and capital structure appear to have less impact on profitability within the context of this study.
Strategi Pemasaran terhadap Pencapaian Target Kredit Usaha Rakyat di Bank Jawa Tengah Cabang Brebes Hesti Karuniati Rizkiana; Dumadi Dumadi; Hendri Sucipto; Slamet Bambang Riono
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2955

Abstract

This study aims to evaluate the marketing strategies implemented by Bank Jateng, Brebes Branch, in achieving the 2024 target for the distribution of People’s Business Credit (KUR). KUR is a crucial financial program designed to stimulate the growth of Micro, Small, and Medium Enterprises (MSMEs), making effective marketing strategies essential for its success. This research adopts a descriptive approach, utilizing data collection techniques such as interviews, observations, and documentation from bank officials and KUR-receiving MSMEs. The marketing strategies analyzed include digital marketing, product adjustments to suit local needs, effective communication with prospective customers, and improvements in customer service. The findings reveal that internal factors contributing to the success of marketing strategies include disciplined promotional implementation, competitive low-interest rate offerings, and fast, responsive service. External factors supporting success include direct promotions in public areas such as traditional markets, support from local governments, and stable economic conditions. Direct marketing strategies, such as canvassing and leveraging referrals from existing customers, effectively enhanced customer loyalty and expanded the reach to potential KUR recipients. Furthermore, the use of digital media—such as social media platforms, chatbots, and geotargeted advertising—significantly accelerated communication, increased product visibility, and raised public awareness of the benefits of KUR. The combination of digital and personal approaches proved to be an efficient and effective strategy in reaching broader market segments. Overall, the integration of adaptive and comprehensive marketing strategies has made a significant contribution to increasing the volume of KUR distribution at Bank Jateng, Brebes Branch. This supports the strengthening of the local economy, expands access to inclusive financial services, and reinforces the role of MSMEs as the backbone of regional economic development.
Analisis Strategi Bauran Pemasaran dalam Meningkatkan Daya Saing dan Pertumbuhan Penjualan pada Perusahaan Konveksi I’nine Yusril Mahendra; Angga Nadiyanto Prastian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2956

Abstract

This study aims to analyze the implementation of the 7P marketing mix—Product, Price, Place, Promotion, People, Process, and Physical Evidence—at I'NINE, a business engaged in the production of women's workout apparel. The research adopts a qualitative descriptive approach, utilizing data collection techniques such as interviews with the business owner, observation of production and marketing activities, and documentation of various physical aspects of the business. The research findings indicate that, in general, I'NINE has applied the marketing mix elements quite well. The products offered are of good quality and meet market needs, although there is still a lack of design variety. Pricing is set competitively based on market conditions and product quality; however, some customers perceive the prices as relatively high. The production site is strategically located and easily accessible, although it has limited storage space for raw materials and finished goods. In terms of promotion, I'NINE mainly relies on word-of-mouth and has yet to fully utilize digital media such as social media platforms and online marketplaces. The business operates with a limited but solid human resource team that demonstrates strong commitment and teamwork. The production process follows a structured sequence based on established internal standards. Physical evidence, including brand labels, product packaging, and the appearance of the workshop, is present but has not yet been optimized to project a highly professional image to customers. In conclusion, I'NINE has significant growth potential if it can enhance certain marketing aspects such as digital promotion, product diversification in line with market trends, and improved human resource management. This research is expected to serve as a reference for other small-scale garment businesses in developing more effective and sustainable marketing strategies.
Analisis Strategi Bauran Promosi sebagai Upaya Meningkatkan Minat Beli Konsumen pada Produk Perusahaan Mikcout Project Harri Ramdhani; Angga Nadiyanto Prastian
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2957

Abstract

This study aims to analyze the implementation of promotional mix strategies in increasing consumer purchase interest toward products offered by Mickout Project, a local fashion brand that focuses on streetwear apparel. In the midst of increasingly tight competition in the local fashion industry, effective promotional strategies are seen as key to building competitive advantage and fostering customer loyalty. The research employs a descriptive method with a qualitative approach. Data were collected through in-depth interviews, direct observations, and documentation involving the business owner, marketing team, and several active consumers of Mickout Project. The study focuses on how the five main elements of the promotional mix—advertising, sales promotion, public relations, personal selling, and direct marketing—are implemented in the brand's marketing practices. The results show that social media platforms, such as Instagram and TikTok, are the dominant promotional channels used to reach a young and wide audience quickly. Engaging visual content, collaborations with influencers, and seasonal promotional campaigns have proven effective in increasing brand awareness and consumer engagement. However, personal selling and direct marketing strategies have not yet been utilized to their full potential, even though they hold great promise for building closer relationships with customers. The findings indicate that the applied promotional mix strategies significantly contribute to increasing consumer purchase interest, especially when combined with quality products and competitive pricing. Therefore, the alignment between promotional efforts and product value plays a crucial role in influencing positive purchase decisions. In conclusion, the study finds that a targeted, consistent, and well-aligned implementation of the promotional mix strategy—tailored to the characteristics of the target market—can enhance consumer purchase interest and foster customer loyalty. The study recommends that Mickout Project develop a more integrated promotional strategy while strengthening personal approaches through direct marketing to deepen consumer relationships.
Pengaruh Dewan Komisaris dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Industri di BEI Periode 2021-2024 Nidia Anggreni Das; Siska Yulia Defitri; Hidayanti Fitra; Chintya Maharani; Natasya Natasya; Marisa Penriani; Tevi Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2960

Abstract

This study aims to analyze the influence of board size and profitability on the financial performance of industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Board size is measured by the number of board members, while profitability is proxied by Return on Assets (ROA). Financial performance is assessed using Return on Equity (ROE), a common metric for evaluating the effectiveness of a company’s operations. The study population includes all industrial companies listed on the IDX during the specified period. The sampling technique employed is purposive sampling, which selects a representative sample based on specific criteria relevant to the study. Data for the analysis were sourced from the annual financial reports published by the companies. Panel data regression analysis was used for data analysis, supported by statistical software, to explore the relationship between the independent variables (board size and profitability) and the dependent variable (financial performance). The study finds that board size and profitability are crucial factors that can influence the financial performance of industrial companies. Larger boards may contribute to better decision-making and governance, while higher profitability can indicate efficient use of resources and positively affect financial outcomes. The results of this study are expected to provide empirical evidence on the role of corporate governance, particularly regarding board size and profitability, in shaping the financial performance of industrial companies in Indonesia. By understanding these relationships, the study aims to contribute to the broader discussion on improving corporate governance and financial performance in emerging markets.
Analisis Pengaruh Green Product Knowledge dan Green Trust Terhadap Green Purchase Intention Customer Produk Eiger Kota Surakarta Windi Shilvia Puspitasari; Umi Hanifah; Agus Suyatno
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2961

Abstract

This study aims to analyze the influence of green product knowledge and green trust on green purchase intention among Eiger product consumers in Surakarta City. The background of this study is the increasing volume of waste from the fashion industry which has a negative impact on the environment. This encourages companies, including Eiger, to start implementing sustainable business strategies to increase consumer interest in environmentally friendly products. One of these strategies is by strengthening education about green products (green product knowledge) and building consumer trust in the company's environmental commitment (green trust), which is believed to influence green product purchase intention. This study uses a quantitative approach with 100 respondents selected using a purposive sampling technique. The respondent criteria are Eiger consumers who live in Surakarta City and have purchased Eiger products. Data collection was carried out by distributing questionnaires, then analyzed using IBM SPSS Statistics software version 25. The data analysis procedure includes instrument validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing. The results of the study indicate that both green product knowledge and green trust have a positive and significant effect on green purchase intention. This indicates that the higher consumers' knowledge of environmentally friendly products and the greater their trust in a company's sustainability commitment, the greater their tendency to purchase green products. This finding provides strategic implications for companies like Eiger to continue improving consumer education and transparency regarding sustainability practices to strengthen customer loyalty and purchase intention for green products.

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