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
 44   45   46   47   48 
Pengaruh Budaya Organisasi dan Disiplin Kerja terhadap Kinerja Pegawai pada Badan Penelitian dan Pengembangan Daerah Kota Palopo Yustika Adelia; Mercy Paurin; Sadita Dandupa; Amri Amri; Marsal Marsal
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.v5i4.3002

Abstract

This study aims to analyze the influence of organizational culture and work discipline on employee performance at the Regional Research and Development Agency (Balitbangda) of Palopo City. Employee performance is one of the key factors in an organization's success in achieving its goals, so it is important to understand the variables that influence it. Organizational culture is understood as the values, norms, and work habits that develop within the agency environment, while work discipline reflects employee compliance with established regulations, procedures, and work standards. This study uses a quantitative approach with an associative research design. The study population was all employees of Balitbangda Palopo City, with a sample of 33 respondents taken using a saturated sampling technique. Data collection was carried out by distributing questionnaires that had been tested for validity and reliability, and supported by secondary data from internal agency documents. Data analysis used multiple linear regression to test the partial and simultaneous effects of the two independent variables on employee performance. The results showed that organizational culture did not have a significant effect on employee performance. This indicates that although a work culture has been formed, its influence is not yet strong enough to encourage performance improvement. Conversely, work discipline has a significant and positive influence on employee performance, meaning that the higher the employee discipline, the more optimal the work results achieved. Simultaneously, organizational culture and work discipline continue to have a joint influence on employee performance, although only work discipline has been shown to make a significant contribution. These findings emphasize the importance of strengthening work discipline through supervision, imposing firm sanctions, and rewarding disciplined employees, while still building a more adaptive organizational culture and encouraging productivity.
Pengaruh Tax Planning, Struktur Modal, Keputusan Investasi, dan Profitabilitas terhadap Nilai Perusahaan Debyla Ayu Wardana; Hestin Sri Widiawati; Mar’atus Solikah
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.v5i4.3017

Abstract

This research is based on the importance of company value as an indicator of success, competitiveness, and future growth potential. Company value is measured using the Price to Book Value (PBV) ratio, which reflects the comparison between market value and book value of equity. The independent variables in this study include tax planning, capital structure, investment decisions, and profitability. Tax planning is measured by the Tax Retention Rate (TRR), capital structure is measured by the Debt to Equity Ratio (DER), investment decisions are measured by the Price Earning Ratio (PER), and profitability is measured by Return on Equity (ROE). This study aims to analyze the partial and simultaneous effects of these four variables on company value in the financial services sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research approach used is quantitative with multiple linear regression analysis methods. The study population consisted of 105 financial services companies listed on the IDX, and through purposive sampling techniques, 11 companies were obtained as samples. The data used are secondary data sourced from annual financial reports, and processed using SPSS software version 27. The results of the study indicate that partially, tax planning does not have a significant effect on firm value, which indicates that tax efficiency efforts are not always directly reflected in an increase in the company's market value. In contrast, capital structure, investment decisions, and profitability are proven to have a significant effect on firm value, which indicates that funding policies, investment strategies, and financial performance have an important role in increasing investor confidence. Simultaneously, the four independent variables have a significant effect on firm value. These findings contribute to the development of financial management theory, particularly in the context of the financial services sector in Indonesia, and offer practical implications for company management and investors in formulating optimal strategies to maximize firm value.
Analisis Laporan Arus Kas sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan PT Kimia Farma Tbk Periode 2022-2024 Natira Tuti Billing; Zhunita Pasampe; Yesi Resa Marana; Arini Lestari Aris; Rafiqah Asaf
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.v5i4.3018

Abstract

This study aims to analyze the cash flow statement as an important tool in assessing the financial performance of PT Kimia Farma Tbk for the period 2022–2024. The cash flow statement, which consists of cash flows from operating, investing, and financing activities, provides an objective and comprehensive overview of the company's liquidity, solvency, and cash management efficiency. The analysis shows that during the study period, PT Kimia Farma Tbk experienced fluctuations in cash flow across these three activities. In 2022–2023, there was an increase in cash and cash equivalents, reflecting relatively good operational performance and efficient fund management. However, in 2023–2024, cash decreased again due to a combination of factors, including increased capital expenditures, payment of obligations, and decreased revenue from operating activities. These findings confirm that optimal cash management is key to maintaining smooth operations and supporting strategic decision-making. The cash flow statement is considered capable of providing more accurate information regarding actual financial performance than relying solely on the income statement. This is because net income does not always reflect the cash available to finance operational and investment activities. Thus, the cash flow statement can serve as a primary reference for management, investors, creditors, and other stakeholders in evaluating financial strength, detecting potential liquidity risks, and planning future financial strategies. This research is expected to contribute to the financial literature, particularly regarding the importance of cash flow statement analysis as a basis for evaluating company performance, while also providing input for similar companies to prioritize healthy and sustainable cash management.  
Transformasi Digital dan Manajemen Strategik Rumah Sakit: Peluang dan Tantangan Purwadhi Purwadhi; Yani Restiani Widjaja; Aryo Dwi Wicaksono; Ayu Purnama Dewi
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.v5i4.3026

Abstract

This study aims to conduct an in-depth exploration of the opportunities and challenges faced by hospitals in implementing digital transformation as an integral component of their management strategies. Employing a descriptive qualitative approach through a literature review, the research examines multiple strategic dimensions, including technological readiness, human resource competence, government regulations, and organizational culture. The findings reveal that digital transformation offers substantial opportunities, notably in enhancing service efficiency, enabling data-driven decision-making, and expanding patient access through advanced technologies such as telemedicine and integrated hospital information systems. These advancements have the potential to improve healthcare quality, optimize operational workflows, and strengthen the hospital’s competitive positioning in the digital era. Nevertheless, the study also identifies considerable challenges that can hinder successful implementation. These challenges include inadequate technological infrastructure, organizational resistance to change, concerns over data security and patient privacy, and financial constraints related to high implementation and maintenance costs. Such barriers highlight the need for comprehensive strategic planning and adaptive management practices. The research underscores the importance of an integrated approach that synergizes technological development, human resource capacity building, and supportive regulatory frameworks. To achieve sustainable digital transformation, hospitals must adopt collaborative strategies involving multiple stakeholders, including healthcare providers, technology developers, and policymakers. The creation of a clear and realistic hospital digitalization roadmap—guided by evidence-based decision-making and supported by adequate resources—will be critical for overcoming obstacles and maximizing benefits. Ultimately, the study provides valuable insights for hospital administrators, government agencies, and academic researchers, serving as a reference for designing relevant, practical, and forward-looking digital transformation strategies. Such strategies are essential for building a superior, adaptive, and sustainable healthcare system capable of addressing evolving patient needs and emerging challenges in the healthcare sector.
Akuntasi Keuangan pada Dana Desa di Desa Grinting Brebes Roni Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.3119

Abstract

This study aims to conduct an in-depth analysis of the implementation of financial accounting principles for village funds in the management of funds in Grinting Village, Bulakamba District, Brebes Regency. The research focuses on all stages of village fund management, including planning, implementation, administration, reporting, and accountability, which are essential elements of sound financial governance. A descriptive qualitative approach was employed to provide a comprehensive understanding of the observed phenomenon. Data were collected through in-depth interviews with village officials, direct observations of the fund management process, and document analysis, encompassing both primary and secondary data. The findings reveal that the application of financial accounting principles for village funds in Grinting Village generally complies with the provisions stipulated in the Minister of Home Affairs Regulation (Permendagri) Number 113 of 2014 concerning Village Financial Management. Furthermore, the principles of transparency, accountability, participation, orderliness, and budget discipline were applied in managing the 2024 fiscal year village funds. However, the study also identified several challenges, such as limited human resources with adequate accounting knowledge and the suboptimal use of technology in the reporting process. These constraints may affect the effectiveness and efficiency of village fund management. Therefore, improvement efforts are necessary, including capacity building for village officials, continuous training, and the utilization of information technology to support more transparent, accountable, and regulation-compliant financial management practices.  
Pengaruh Employee Engagement dan Lingkungan Kerja terhadap Kinerja Dosen dengan Organizational Citizenship Behavior sebagai Variabel Intervening Indra Wijayanto; Muchlis Mas’ud; Ana Sopanah
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.v5i4.3133

Abstract

This study aims to test and empirically prove the role of employee engagement and the work environment in improving lecturer performance, as well as explore the intervening role of OCB at ITSK dr. Soepraoen Malang. This study uses a quantitative approach with an explanatory research method. The research population of all lecturers was 83 people from 3 faculties. Data collection was carried out through surveys using questionnaires and analyzed using the Partial Least Square (PLS) method using Smart-PLS software. The results of the study show that: (1) employee engagement triggers intrinsic motivation to provide optimal work results. (2) The work environment has an important role in supporting the productivity and effectiveness of lecturers' work. (3) employee engagement not only encourages lecturer productivity, but also strengthens teamwork dynamics through OCB behavior. (4) adequate facilities, a healthy work climate, and positive interpersonal relationships act as catalysts for the emergence of OCB behavior. (5) Lecturers who have a high OCB level will more easily meet the set indicators. (6) the involvement of lecturers and adequate work facilities can improve OCB behavior which has an impact on improving lecturer performance. The practical implications of this study remind us that the success of educational institutions is not only determined by technical factors such as curriculum or facilities, but also by humanistic factors that encourage lecturers to perform better.
Pengaruh Media Sosial, Skin Health Awareness, Brand Preference, dan Kualitas Produk terhadap Pembelian Produk Skincare Sifa Fauziah; Andri Kusmayadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3318

Abstract

The growth of the skincare industry in Indonesia continues to show an upward trend in line with increasing public awareness of the importance of maintaining healthy skin. This study aims to examine the influence of social media, skin health awareness, brand preference, and product quality on the purchase decisions of skincare products in the Greater Jakarta area. A quantitative approach was employed through the distribution of online questionnaires to 125 respondents who actively use social media. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method version 4.0. The findings indicate that all four variables have a positive and significant effect on purchase decisions, with product quality being the most dominant factor, followed by skin health awareness, social media, and brand preference. This study suggests that companies should improve product quality, build brand trust, and optimize digital communication. The findings not only provide practical contributions for industry players in designing marketing strategies but also broaden the understanding of consumer behavior, which is increasingly influenced by skin health awareness in making skincare product choices.
Pengaruh Pelatihan, Motivasi, dan Lingkungan Kerja terhadap Kinerja Pegawai Raihan Arafah; Benny Gunawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3319

Abstract

This study aims to analyze the influence of training, motivation, and work environment on employee performance. A quantitative approach was used, with multiple linear regression analysis techniques to measure the relationship between these variables. The population of the study consisted of employees from the Transportation Policy Agency, with a sample of 181 respondents. The results showed that training, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Effective training helps improve employees' skills and knowledge, while high motivation provides the drive to achieve work goals. A supportive and conducive work environment enhances employee comfort, leading to improved productivity, efficiency, and work quality. All these factors play a crucial role in creating an innovative and adaptive work culture. Therefore, the implementation of proper training, effective motivation, and a comfortable work environment can be an effective strategy for improving employee performance and supporting the company's competitiveness in the era of globalization.
Determinan Ketimpangan Distribusi Pendapatan Kabupaten/Kota di Provinsi Bali I Kadek Surya Ade Wirawan; I Nyoman Mahaendra Yasa
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3355

Abstract

Income distribution inequality continues to be a significant socio-economic challenge in Bali Province, potentially limiting overall community welfare and sustainable development. This study investigates the impact of education level, labor force participation, district/city minimum wage, and government capital expenditure on income distribution inequality across 9 districts and cities in Bali Province over the period 2014–2024, using a total of 99 observations. Employing panel data regression analysis with the Random Effects Model, the results indicate that all four variables, both simultaneously and individually, have a negative and statistically significant effect on income distribution inequality. Specifically, higher education levels and increased labor force participation are associated with a reduction in inequality, while higher minimum wages and more efficient allocation of capital expenditure further contribute to narrowing income disparities. These findings are consistent with the Human Capital Theory and the Kuznets hypothesis, emphasizing the role of investment in human resources and economic policies in shaping equitable growth. The study provides actionable policy recommendations for the Bali Provincial Government, suggesting enhanced access to education, labor market optimization, strategic minimum wage adjustments, and targeted capital expenditure to effectively reduce income inequality in the region.
Kompleksitas Regulasi Administrasi Keimigrasian dan Dampaknya terhadap Layanan Publik Daffa Raihan Arya Mas’adi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3358

Abstract

Immigration administration is one of the important instruments in modern governance that is directly related to cross-border human mobility. This research aims to explore the complexity of immigration administrative regulations in Indonesia and their impact on the quality of public services. The complexity of regulations is reflected in the fragmentation of policies, layered bureaucracy, and implementation gaps that cause services to be slow, inefficient, and prone to multiple interpretations. This research uses a descriptive qualitative method with a literature study approach, examining laws and regulations, legal documents, and relevant academic literature. The analysis was carried out with content analysis and a normative approach to assess the suitability between legal norms and implementation in the field. The results of the study show that overlapping regulations and weak coordination between agencies create legal uncertainty, reduce accountability, and weaken public trust in immigration institutions. In addition, a layered bureaucracy causes service distortions in the form of inefficiencies, corruption opportunities, and limited transparency. To overcome these problems, regulatory reform is needed that emphasizes cross-sector harmonization, strengthening the capacity of apparatus, utilizing digital technology, and improving accountability mechanisms and community participation. This reform is expected to be able to realize public services in the field of immigration that are simpler, responsive, and with integrity.

Page 46 of 49 | Total Record : 486

 44   45   46   47   48 

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