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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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Implementasi Peningkatan Kualitas Lingkungan Perusahaan terhadap Kepuasan dan Kinerja Karyawan di PT Madu Baru Yogyakarta Hilma Harmen; Bintang Emeli Siahaan; Jonathan Delvinosa Gultom; Ketrin Hivisini Simbolon; Marta Marta; Raissa Nazswa Indira; Zizi Zalianty
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.v6i1.3362

Abstract

This research aims to analyze the implementation of improving the quality of the work environment on employee satisfaction and performance at PT Madu Baru Yogyakarta. Fluctuations in employee satisfaction and performnce influenced by less-than-optimal working conditions, such as noise, waste odors, uneven room temperature, and untidy workspace arrangement. The research method used is qualitative with a literature study approach thru the analysis of various relevant journals and books. The research results indicate that the work environment, both physical (lighting, cleanliness, air circulation, safety) and non-physical (interpersonal relationships and communication), positively influences increased employee satisfaction. This satisfaction serves as an important factor driving motivation, loyalty, and improved performance. Therefore, improving the quality of the work environment needs to be done thru strategic steps, such as spatial layout improvements, temperature and noise control, increased cleanliness, and building open communication and creating harmonious working relationships among employees. These efforts are expected to create a comfortable and productive work environment, thus supporting employee satisfaction while also sustainably strengthening company performance.
Representasi Bahasa Promosi dalam Algoritma Media Sosial : Pengenalan Produk dan Penguatan Merek Dimas Candramulya Santosa; Laurent Cipta Wijaya; Rindu Astuti; Anhar Anhar
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.v6i1.3365

Abstract

The objective of this research is to determine the extent to which social media algorithms play a role in introducing products to the public while simultaneously strengthening brand image. The problem addressed is that many brands still struggle to reach broader target markets despite utilizing social media platforms. The research methodology employed consists of a literature study examining academic journals related to digital marketing, complemented by simple interviews with entrepreneurs who have established brands through social media. The research findings generally indicate that social media algorithms can assist brands in reaching new audiences, enhancing product visibility, and strengthening brand awareness within society. Through appropriate utilization, social media serves not only as a promotional tool but also as a strategy for building brand image and customer loyalty. This study provides insights into the importance of understanding and applying social media algorithms in building a strong brand image, ultimately fostering sustainable growth, improving customer engagement, and enhancing long-term market presence for brands.
Strategi Pemasaran Loyalitas Merek di Media Sosial: Membangun Keterlibatan Pelanggan yang Berkelanjutan Muhamad Khairullah Jalal; Nina Nurhasanah
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.v6i1.3376

Abstract

This study aims to analyze the influence of Social Media Marketing and Customer Engagement on Brand Loyalty, with the Intention to Continue Utilizing as a mediating variable, among active TikTok users who have interacted with Rucas brand content. This study employs a quantitative approach using a survey method with 120 respondents selected through purposive sampling, with criteria of being aged 18–35 years and actively using TikTok. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results indicate that Social Media Marketing and Customer Engagement have a significant positive influence on the Intention to Continue Using. Customer Engagement was also found to have a direct effect on Brand Loyalty, while the direct effect of Social Media Marketing on Brand Loyalty was not significant. Furthermore, the intention to continue using was found to mediate the relationship between social media marketing and customer engagement on brand loyalty. These findings emphasize the importance of building a sustainable experience through social media that is not only attractive but also capable of creating engagement and long-term intentions to lead to strong brand loyalty.
Pengaruh Brand Image dan Brand Personality terhadap Brand Loyalty pada Coffee Shop Ismail Gafar Sidik; Ernawan Dwi Hanartyo
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.v6i1.3379

Abstract

As competition becomes increasingly fierce, brand identity and character become key to building customer loyalty. This study aims to analyze the influence of brand personality and brand image on brand loyalty among coffee shop consumers. The research method used is a quantitative approach with the Structural Equation Modeling (SEM) analysis technique. Data were collected through an online questionnaire using a purposive sampling technique to 130 respondents who had bought coffee in the Jakarta and Tangerang areas. The results showed that brand personality and brand image had a significant effect on brand loyalty. This indicates that a strong brand character and a positive brand image can increase customer loyalty to a coffee shop. This study has limitations, including geographically limited samples and online data collection methods that may not represent the entire consumer population. Therefore, it is recommended that further research expand the sampling area and consider other factors such as price and promotion. This study contributes to business actors in designing marketing strategies based on brand personality and brand image to increase customer loyalty.
Pengaruh Kepemimpinan Transformasional dan Komitmen Organisasi terhadap Kinerja Karyawan melalui Kesiapan Berubah di Sekretariat Jenderal DPR RI Khansa Dhia Savila; Jubery Marwan; Franky Franky
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.v6i1.3381

Abstract

This study aims to analyze the influence of transformational leadership, organizational commitment, and readiness for change on employee performance, as well as to examine the indirect effects of transformational leadership and organizational commitment through readiness for change on cleaning service employees at the Secretariat General of the Indonesian House of Representatives (DPR RI). The background of this study arises from fluctuations in employee attendance and frequent management changes, accompanied by uncertainties related to employee transfers to the new capital city (IKN), which are suspected to affect work motivation and productivity. The study population consisted of 167 employees, and the sampling method employed was saturated sampling, making the entire population the research respondents. Data analysis was conducted using linear regression with the assistance of SPSS software to obtain accurate and systematic results. The findings indicate that transformational leadership, organizational commitment, and readiness for change significantly influence employee performance. Furthermore, readiness for change was proven to mediate the relationship between transformational leadership and organizational commitment and employee performance, thereby strengthening the role of employee readiness in responding effectively to organizational changes.
Analisis Pengaruh Penanganan Keluhan dan Kepuasan Konsumen terhadap Loyalitas Konsumen Sim Card Telkomsel pada Masyarakat Kota Surakarta Muhammad Agung Adi Nugroho; Ihwan Susila
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.v6i1.3407

Abstract

The purpose of this research is to analyze and test the mediating role of customer satisfaction on Telkomsel sim card consumer loyalty. This research uses a survey method by distributing questionnaires to 145 Telkomsel sim card users in the Surakarta area and analyzing the data using respondent filter analysis, descriptive statistical analysis, and Structural Equation Modeling (SEM) analysis. The findings in this research show that complaint handling has an influence on consumer loyalty, while customer satisfaction also influences the level of consumer loyalty. Consumer satisfaction is influenced by the level of handling of consumers by the Telkomsel SIM card provider. Furthermore, consumer satisfaction is proven to mediate the influence of complaint handling on Telkomsel SIM card consumer loyalty in the people of Surakarta. These findings provide a theoretical basis for Telkomsel Providers to pay attention to complaint handling and consumer satisfaction in increasing Telkomsel SIM Card consumer loyalty.
Brand Trust Sebagai Mediasi User-Generated Content dan Influencer Marketing Terhadap Brand Equity Six Letters Coffee Putu Viona Nita Putri; I Gusti Ngurah Oka Ariwangsa; Ida Bagus Raka Suardana; Ni Putu Nina Eka Lestari
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.v6i1.3408

Abstract

This study aims to analyze the brand trust in the relationship between user-generated content (UGC) and influencer marketing on brand equity at Six Letters Coffee, a local MSME located in Gianyar, Bali. The research is motivated by the limited digital engagement among MSMEs, particularly in optimizing authentic consumer content and influencer collaboration to strengthen brand value. Grounded in the Theory of Planned Behavior (TPB), this study examines how consumers’ attitudes and trust are shaped through digital interactions that influence brand perception. A quantitative approach was employed using purposive sampling, involving 160 respondents who actively engage with Six Letters Coffee’s social media content. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that UGC has a positive and significant effect on both brand trust and brand equity, while influencer marketing significantly affects brand equity but not brand trust. Moreover, brand trust exerts a significant mediating effect between UGC and brand equity, yet fails to mediate the relationship between influencer marketing and brand equity. These results emphasize that authentic consumer-generated content plays a more crucial role than influencer endorsement in fostering trust and strengthening brand equity. This research contributes to the development of digital marketing strategies for MSMEs, highlighting the importance of trust-based engagement in building sustainable brand value.
Determinasi Kinerja Keuangan Perusahaan Manufaktur: Peran Modal Intelektual, Struktur Modal dan Ukuran Perusahaan Rr Yoppy Palupi Purbaningsih
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.v6i1.3413

Abstract

Knowledge plays a crucial role in corporate value, as this asset significantly determines the company's overall value. These intangible assets include positive shareholder equity, strong financial performance, the company's intellectual capabilities, and cost efficiency, which can drive improved financial performance and competitive advantage. All of these factors contribute to continuous innovation, known as intellectual capital. Company size, as reflected in its assets, indicates the company's level of prosperity. Additional financing in the form of capital is used wisely to support company operations, thereby increasing profits. The subjects of this study were companies operating in the manufacturing sector and listed on the Indonesia Stock Exchange (IDX). The observation period ran from 2020 to 2024. The complete sample in this study consisted of 16 companies selected using a purposive sampling technique. Sample data were collected using a purposive sampling method, while data analysis was conducted using eViews. The results revealed that, separately, Intellectual Capital had a significant impact on Financial Performance. Conversely, Capital Structure and Company Size did not show a significant influence on Financial Performance when viewed separately. However, simultaneously, Intellectual Capital, Capital Structure, and Company Size have a significant influence on Financial Performance.
Analisis Penerapan Cost-Volume-Profit (CVP) pada Perencanaan Laba di Alma Network Solution Elsa Wantira; Rizky Ridwan; Retno Dyah Pekerti
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.v6i1.3423

Abstract

This study aims to analyze the application of cost-volume-profit (CVP) analysis as a profit planning tool at Alma Network Solution, a micro, small, and medium enterprise (MSME) providing internet services. The research method used is descriptive quantitative with a case study approach. The results show that in 2024, the company generated a contribution margin of IDR 58,343,314. The breakeven point was calculated at 1,320 customers, equivalent to IDR 170,087,380. The company’s margin of safety was recorded at -14%, indicating that actual sales in 2024 were not sufficient to cover the breakeven point. To achieve the expected profit, the company needs to reach a sales target of approximately 1,132 customer payments, or IDR 175,467,975 in total sales. Meanwhile, based on the CVP analysis, for a company experiencing losses, it is more advisable to focus on reaching the breakeven point without setting a specific profit target. In this case, the sales target to reach breakeven is IDR 191,609,760, equivalent to 1,488 customer payments. The conclusion of this analysis provides a basis for the company to plan its sales targets more optimally for profit planning, ensuring business sustainability in the coming year.
Integrasi Akuntansi Manajemen, Digitalisasi Qris Dan Prinsip Syariah Pengukuran Kinerja UMKM Menuju Ekonomi Berkelanjutan di Kecamatan Kabanjahe Kamilah Kamilah; Muhammad Hafiz; Fazira Maharani; Elisa Fitri; Dewi Sundari; Irfan Muhdiya
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.v6i1.3430

Abstract

This study aims to analyze the role of QRIS-based MSME digitalization with sharia economics in realizing the principles of sustainable economic growth in Samura Village, Kabanjahe District, Karo Regency. The background of the study is based on low digital literacy, limited marketing access, and the dominance of cash transactions still carried out by local MSMEs. The research method uses a qualitative approach with observation techniques, interviews, and direct mentoring through the Real Work Lecture (KKN) program of the State Islamic University of North Sumatra. The results show that the implementation of QRIS can improve transaction efficiency, expand market reach, and increase consumer trust. In addition, the digital literacy program successfully encouraged MSMEs to utilize social media and use simple promotional media as a marketing tool. The integration of QRIS with sharia economic principles displays harmony with the values of justice, transparency, and benefit that are important foundations of sustainable development. Accounting theory is an important part of accounting practice. A proper understanding of this theory encourages the creation of sound and well-directed accounting practices. In the context of Sharia, accounting practices emerge as a solution to various problems found in conventional transactions that are not aligned with Islamic values. Thus, QRIS-based MSME digitalization can be used as a model in strengthening the local economy while supporting the achievement of the Sustainable Development Goals (SDGs).

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