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
 43   44   45   46   47 
Strategi Para Konten Kreator Untuk Meningkatkan Penghasilan di Era Digitalisasi Melalui Live Tiktok Siti Rika Nurani; Maya R Atmawinata
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.v5i4.2984

Abstract

This study aims to analyze the strategies implemented by content creators to increase income through the live streaming feature on the TikTok platform. The live streaming phenomenon has become a rapidly growing trend, especially among the younger generation, and provides new economic opportunities for individuals who are able to utilize the digital platform creatively. This study used a descriptive qualitative approach with data collection through in-depth interviews with five informants who actively live stream on TikTok. The results show that TikTok's For You Page (FYP) algorithm plays a significant role in expanding audience reach and attracting new viewers, thus contributing directly to increased creator income. Some commonly implemented strategies include creating interactive content such as challenges, intensive interaction with audiences during live broadcasts, consistent personal branding development, and cross-promotion through other social media. These strategies aim to attract viewers and encourage them to provide financial support through TikTok's gift feature and donations from third-party platforms such as Saweria and Trakteer. Furthermore, creators also build loyal fan communities to maintain long-term engagement and strengthen their digital identity. However, creators face several challenges, particularly related to TikTok's fairly strict content moderation policies, which can limit freedom of expression during live streaming. In response to these challenges, some creators have begun diversifying their platforms by expanding their broadcasts to other media outlets, such as YouTube Live or Instagram Live. This research provides a comprehensive overview of the dynamics of the digital creator economy in the era of platformization and can serve as a reference for aspiring content creators and researchers interested in the digital economy and social media.
Analisis Strategi SDM dalam Penguatan Kerja Sama Tim pada Perusahaan Distribusi Ikan Asin “Marta Jambal” di Kabupaten Pangandaran Clara Rahma Dewi; Maya R Atmawinata
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.v5i4.2985

Abstract

This study aims to examine the implementation of human resources (HR) strategies to strengthen team collaboration at the Marta Jambal salted fish distribution company located in Pangandaran Regency. Team collaboration is a crucial element in supporting operational efficiency, particularly in the distribution sector, which demands high coordination among team members. To achieve this objective, this study employed a qualitative descriptive approach with data collection methods including in-depth interviews, direct observation of operational activities, and company documentation studies. The results indicate that the company implements a comprehensive and contextual HR strategy. This strategy includes the integration of local wisdom values, which serve as the basis for building closeness and mutual trust among employees. Furthermore, the company implements training programs tailored to the work needs of each department to improve individual competencies and team effectiveness. Another prominent aspect is the clarity of roles and responsibilities, which are systematically established, thereby reducing overlapping tasks and accelerating work processes. Open and transparent communication patterns also serve as an important foundation in creating a work environment that supports collaboration. The combination of these strategies has been proven to create strong team synergy and a solid work culture within the company. Based on these findings, this study recommends that companies regularly update and evaluate their implemented HR strategies. Furthermore, strengthening a collectivist work culture also needs to be continuously improved to ensure the sustainability of effective collaboration in the future.  
Analisis Pengelolaan Keuangan pada Pelaku UMKM di Pasar Beringharjo Yogyakarta untuk Meningkatkan Kinerja Usaha dan Keberlanjutan Bisnis Muhammad Ramadhan Mokodompit; Nugraeni Nugraeni
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.v5i4.2992

Abstract

This study aims to provide an in-depth analysis of financial management practices among Micro, Small, and Medium Enterprises (MSMEs) operating in Beringharjo Market, Yogyakarta, focusing on four key indicators: financial planning, recording, reporting, and internal control. A descriptive qualitative approach was employed, with data collected through semi-structured interviews, participatory observation, and documentation from selected MSME owners. The findings reveal that all respondents acknowledge the importance of bookkeeping in business sustainability; however, a significant proportion have not adopted systematic methods for recording debts, receivables, and inventory. Although all respondents prepare profit and loss statements, only around half utilize these reports as a reference for strategic decision-making. Internal control is identified as the most underdeveloped aspect, marked by the absence of cash reconciliation procedures, inventory verification, and basic internal audits. This lack of structured control mechanisms heightens the risk of financial discrepancies and operational inefficiencies. Moreover, limited financial literacy and the absence of formal accounting training further contribute to inconsistent application of sound financial practices. Based on these observations, the study recommends the implementation of targeted capacity-building programs that include practical, hands-on training in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). These initiatives should be accompanied by continuous mentoring from local government agencies and market management to ensure long-term sustainability. Strengthening financial literacy, enhancing systematic management processes, and embedding effective internal controls are critical steps to improving accountability, informed decision-making, and overall business resilience for MSMEs in traditional markets. This research offers valuable insights into the unique financial management challenges faced by small-scale traders and provides practical solutions for improving their economic performance and competitiveness.
Pengaruh Umur Usaha, Pengetahuan Akuntansi, Pendapatan Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM “Pedagang Kaki Lima” di Kota Kendal Dewi Sekar Sari; Luluk Muhimatul Ifada
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.v5i4.2999

Abstract

The development of MSMEs (Micro, Small, and Medium Enterprises) is very important to be paid attention to by the government and the community because it plays a significant role in driving the national economy. As MSMEs grow and develop, they create new jobs that directly help reduce unemployment rates and improve people's welfare. In addition, the success of MSMEs can also strengthen the local economic structure through the turnover of domestic products and community empowerment. One of the important aspects in MSME management is the use of adequate accounting information in order to make rational and measurable business decisions. The type of research used is quantitative research with an explanatory research approach. The sampling technique used the Slovin formula, with a sample of 93 respondents from MSMEs, especially street vendors in Kendal City. The data collection instrument was in the form of a questionnaire which was analyzed using the multiple linear regression method. The results of the study show that the age of the business has a positive and significant effect on the use of accounting information. The longer a business runs, the higher the tendency of business actors to utilize accounting information in managing their business. In addition, accounting knowledge also has a positive and significant influence on the use of accounting information, showing that a basic understanding of accounting is an important factor in financial decision-making. Likewise, business income has been proven to have a positive and significant influence on the use of accounting information. This study concludes that these three variables – business age, accounting knowledge, and business income – together encourage the increase in accounting literacy in the MSME sector. Therefore, training and socialization related to simple accounting need to be improved to strengthen the sustainability of small businesses in the long term.
Factors Affecting the Intention of Accounting Students as Academic Whistleblowers: Study on Undergraduate Accounting Students of Tadulako University Ikke Nurhasanah; Muhammad Ansar; Jurana Jurana; Sugianto Sugianto
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.v5i4.2964

Abstract

This study aims to analyse the factors that influence accounting students' intention to become academic whistleblowers, with a focus on undergraduate accounting students at Tadulako University. The study employs a quantitative method, utilizing data collected from 81 respondents via a Google Form questionnaire. The data were then analysed using the Partial Least Squares (PLS) method, with the support of SmartPLS 4.0 software. The variables examined include subjective norms, attitudes toward behaviour, and perceptions of behavioural control. The study's findings reveal that subjective norms, which represent societal and peer influences, do not have a significant impact on students' intention to act as academic whistleblowers. In contrast, attitudes toward behaviour and perceptions of behavioural control both play a crucial role in shaping this intention. Among these variables, perceptions of behavioural control emerged as the most influential factor, suggesting that students' ability to control their actions and their confidence in handling academic misconduct are critical in fostering their intention to report such behaviour. This highlights the importance of not only promoting positive attitudes toward academic integrity but also strengthening self-control and personal efficacy. Educational institutions, therefore, should focus on enhancing students' self-efficacy and providing appropriate channels and support to facilitate whistleblowing. Encouraging positive attitudes and offering training on self-control can help create an environment where students feel empowered to report academic misconduct without fear of retaliation. This research provides valuable insights for universities and policymakers to develop strategies for improving academic ethics, particularly in relation to reporting and preventing academic misconduct.
Faktor-Faktor yang Mempengaruhi Turnover Intention di PT. Daya Surya Sejahtera Ponorogo Yuvi Safitri; Umi Farida; Fery Setiawan
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.v5i4.2998

Abstract

This study aims to identify the influence of job satisfaction, occupational health and safety (OHS), and work stress on turnover intention among employees of PT. Daya Surya Sejahtera Ponorogo. The phenomenon of high employee turnover rates is a significant issue that has the potential to hamper the smooth operation and stability of company productivity. Employees who intend to leave the company may indicate dissatisfaction with the work environment, workload, or lack of adequate job safety guarantees. Therefore, an in-depth study is needed to understand the factors that influence this intention. This study uses a quantitative approach with a survey method through the distribution of questionnaires to respondents. The sampling technique used a simple random sampling method with calculations using the Slovin formula, resulting in a sample size of 72 respondents from a total population of 250 employees. The collected data were analyzed using multiple linear regression methods with the help of SPSS version 25 software to test the influence of each independent variable on the dependent variable of turnover intention. The results of the analysis show that the three variables, namely job satisfaction, OHS, and work stress, simultaneously and partially have a significant influence on turnover intention. Low job satisfaction, perceptions of an unsafe work environment, and high levels of stress are the main triggers for employees' desire to leave the company. Therefore, companies are advised to improve job satisfaction through salary adjustments, career development opportunities, and comprehensive improvements to their OHS programs. Furthermore, employee stress management requires a systematic and sustainable approach to reduce employee turnover intentions.
Analisis Strategi Promosi dalam Meningkatkan Penjualan Makanan Cepat Saji pada Ayam Bersih Berkah Cabang Citeureup Puput Amelia Puspita; Riyan Hadithya
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.v5i4.3000

Abstract

This study aims to analyze the promotional strategies implemented by Ayam Bersih Berkah Citeureup in increasing sales of fast food products. In the face of fierce competition in the culinary industry, Ayam Bersih Berkah utilizes various promotional elements, both online and offline. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and direct documentation in the field. The results of the study show that Ayam Bersih Berkah implements a promotional strategy with six elements of the promotional mix, namely advertising, sales promotion, public relations, personal sales, direct marketing, and digital marketing. Digital promotion through social media such as Instagram and WhatsApp is the most influential strategy in reaching consumers and increasing daily sales volume. In addition, sales promotions such as discounts and product bundling are able to attract new consumers and encourage repeat purchases, especially at certain moments such as weekends or holidays. Advertising is done in a simple but consistent manner, especially by utilizing digital media that is cost-effective and easily accessible. Public relations are built through engagement with local communities and repeat customers, although they are still not managed to the maximum. Personal sales can also be seen from the way employees serve customers in a friendly manner and provide product recommendations directly. Direct marketing is carried out by distributing brochures and promos through short message applications. However, in its implementation, there are still several obstacles such as limited promotional budgets, lack of consistency in marketing campaigns, and not optimal public relations activities that can build a sustainable brand image. Therefore, continuous evaluation and improvement are needed so that the promotional strategy carried out can be maximized in increasing sales and customer loyalty.
Analisis Strategi Pemasaran untuk Meningkatkan Jumlah Nasabah PT PNM Cabang Bojongloa Kidul Tania Septiani; Aris Rinaldi
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.v5i4.3001

Abstract

The background of this research is the importance of an effective marketing strategy for PT PNM Bojongloa Kidul 2 Branch in increasing the number of customers in the midst of fierce competition in the microfinance industry. As a financial institution that focuses on empowering MSMEs, PT PNM needs to optimize its marketing strategy to attract and retain customers. The purpose of this study is to analyze the marketing strategy implemented by PT PNM and assess its effectiveness in increasing the number of quality customers. This study uses a qualitative approach with a descriptive method. Data was collected through interviews, observations, and documentation studies, then analyzed by data reduction techniques, data presentation, and conclusion drawn. The results of the study show that community-based marketing strategies, such as direct approaches, word-of-mouth marketing, and specific segmentation of micro-entrepreneurs, have proven to be effective. The number of customers increased from 1,740 in 2022 to 2,867 in 2025, with a high level of customer satisfaction. The conclusion of this study is that the marketing strategy of PT PNM Bojongloa Kidul 2 Branch has succeeded in increasing the number of quality customers through a personal and community-based approach. However, challenges such as lack of public understanding and competition with other institutions still need to be addressed. The suggestions given include increasing socialization, developing digital platforms, and training human resources to maintain the effectiveness of marketing strategies in the future. This research also opens up opportunities for further studies on digital marketing innovations and collaboration between financial institutions in order to expand reach and build public trust in a sustainable manner. In addition, collaboration with local community leaders and consistent use of social media are also recommended to expand the reach of promotions and increase customer loyalty in the long run.
Pengaruh Beban Kerja terhadap Burnout yang Dimediasi Stres Pekerjaan : Studi pada Pegawai Kantor PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan Malang Survival Survival; Pradita Wahyuningrum; Wahju Wulandari
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.v5i4.3006

Abstract

This study aims to analyze the effect of workload on burnout, with job stress as a mediating variable, on permanent employees at the Malang Customer Service Unit (UP3) of PT. PLN (Persero). This study is motivated by the increasing work demands in the public service and energy sectors, which can have an impact on increasing employee burnout. The method used in this study is quantitative, with all 180 permanent employees of PT. PLN (Persero) UP3 Malang as the population. Based on the Slovin formula, the number of samples was determined at 96 respondents. Data analysis was carried out using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS software. The results of the analysis show that workload has a positive and significant effect on burnout. In addition, workload is also proven to have a positive and significant effect on job stress. Job stress also significantly affects burnout. Most importantly, this study proves that job stress significantly mediates the relationship between workload and burnout. This means that a high workload will increase stress levels, ultimately leading to burnout in employees. The practical implication of this research is the need for PT. PLN (Persero) UP3 Malang to focus not only on workload management but also on developing effective stress management strategies. Theoretically, this research contributes to the development of the Job Demands-Resources model, particularly in clarifying the mediating role of job stress on burnout.
Delisting Sukarela : Analisis Kuantitatif Atas Kinerja Saham dan Arus Kas Sebelum Keluar dari Pasar Annisah Febriana; Gusti Dian Prayogi
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.v5i1.3009

Abstract

Voluntary delisting is a process in which a company listed on the stock exchange voluntarily decides to remove its shares from the exchange. According to data from the Indonesia Stock Exchange (BEI), between 2013 and 2023, 65 companies have delisted, with approximately 40% of them opting for voluntary delisting. This increase indicates that voluntary delisting is becoming a more common phenomenon and a strategic consideration for companies. The urgency of this study is closely related to investor protection, market stability, and improving corporate governance. This research is also aligned with the Sustainable Development Goals (SDGs) Goal 8, which emphasizes decent work and economic growth, particularly the importance of expanding access to financial services and strengthening national financial institutions, including the capital market. This study uses a quantitative approach with secondary data, covering the observation period from 2013 to 2023. The analytical technique used is Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings show that stock performance and cash flow from operational activities significantly influence the likelihood of a company opting for voluntary delisting, both partially and simultaneously. The study’s findings emphasize that voluntary delisting is not solely driven by regulatory factors, but is a combination of the company’s internal conditions, such as healthy cash flow, market signals reflected in stock prices, and ownership strategy. Therefore, companies may choose voluntary delisting as part of a strategy to achieve specific goals, such as improving efficiency, restructuring the business, or reducing the costs associated with maintaining a public listing. This study provides valuable insights into the factors influencing a company’s decision to pursue voluntary delisting.

Page 45 of 49 | Total Record : 486

 43   44   45   46   47 

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