cover
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
ISSN : 29624428     EISSN : 29623987     DOI : 10.56910
Core Subject : 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
Articles 486 Documents
Dampak Modal Sosial dan Literasi Keuangan terhadap Inklusi Keuangan BUMDes di Kabupaten Gorontalo Kayla Az Zahra Abd. Latief; Herlina Rasjid; Srie Isnawaty Pakaya
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.v6i1.3431

Abstract

This research is motivated by the importance of Village-Owned Enterprises (BUMDes) as drivers of the village economy, in accordance with Permendesa PDTT Number 4 of 2015, which aims to improve community welfare through the management of assets, services, and businesses. However, many BUMDes face obstacles such as the low quality of human resources managers, a lack of understanding of financial literacy among the community, and sub-optimal relations with the village government, which cause many BUMDes to be inactive or not yet contribute significantly. In Gorontalo Regency, out of 191 BUMDes in 2020, 61 had not yet reported financial administration due to the managers' lack of capability. Transparent, accountable, and sustainable financial management of BUMDes requires adequate financial literacy. In addition, social capital in the form of traditions, networks, and trust in rural areas plays an important role in driving BUMDes economic activities and realizing welfare and poverty alleviation. Although the financial literacy rate in Gorontalo society reached 49.68% in 2022, there is still a gap with financial inclusion, which reached 85.10%. Therefore, this study aims to analyze the impact of social capital and financial literacy on the financial inclusion of BUMDes in Gorontalo Regency.
Market Delivery Model untuk Cost Efficiency terhadap Customer Satisfaction in Logistics di Indonesia: Tinjauan Literatur Adhanti Eka Fitriyani; Eliyanti Agus Mokodompit
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.v6i1.3432

Abstract

This study examines market delivery models in the context of maritime logistics in Indonesia, focusing on cost efficiency and customer satisfaction. Indonesia faces significant challenges in market delivery models, primarily due to the disparity in costs and service time between the western and eastern regions. This inefficiency is largely caused by the dependence on sea transport for inter-island logistics, high dwelling time at ports, and cargo flow imbalance. Although the sea toll program has improved connectivity, these fundamental issues still hinder cost efficiency. Maritime logistics has a significant indirect impact on customer satisfaction, where delays and cargo damage trigger consumer dissatisfaction. This literature review utilizes the Systematic Literature Review (SLR) method, analyzing relevant articles from various sources such as Google Scholar, Semantic Scholar, Elsevier, and other online journal publications. The focus of the study is the relationship between maritime operations (ports, vessels) with costs and service quality. The results indicate that an efficient delivery model must integrate solutions such as the use of Third-Party Logistics (3PL) for freight consolidation, decentralized fulfillment strategies with regional hubs, and cargo flow optimization to reduce rates. Additionally, port digitalization through the implementation of Port Information Systems (SIPP) and electronic document exchange has been shown to reduce cargo processing times and dwelling time, directly improving cost efficiency and customer satisfaction.
Pengaruh Struktur Modal dan Return On Investment terhadap Nilai Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Wahyu Indah Mursalini; Nurhayati Nurhayati; Rahmi Rahmadani
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.v6i1.3439

Abstract

This research seeks to investigate how Capital Structure and Return On Investment impact Company Value in manufacturing companies within the Plantation sub-sector that are listed on the Indonesia Stock Exchange. The sample for this research consisted of 15 plantation sub-sector firms selected using a purposive sampling approach. The findings reveal that Capital Structure significantly affects Company Value among Plantation sub-sector Manufacturing Companies on the Indonesia Stock Exchange, indicated by a t-value of 31.346 and a significance level of 0.000. Additionally, Return On Investment also has a significant impact on Company Value in these firms, with a t-value of 7.032 and a significance level of 0.000. When assessed together, both factors collectively influence Company Value, as shown by an F-value of 521.457 and a significance level of 0.000. The coefficient of determination (R²) shows that 97% of the changes in firm value are due to Capital Structure and Return on Investment, while the remaining 3% is influenced by other factors not included in this regression model. In light of these findings, the study recommends that companies effectively manage their capital structure and enhance ROI to better attract investor interest and improve their firm value.
Proporsi Pekerja Migran dan Faktor Ekonomi terhadap Tingkat Pengangguran Terbuka di Indonesia Tri Adhi Suryo Nugroho; Made Dwi Setyadhi Mustika
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.v6i1.3447

Abstract

The Open Unemployment Rate (TPT) is one of the main indicators in assessing labor market conditions and economic stability in Indonesia. This study aims to comprehensively analyze the influence of the proportion of migrant workers, Human Development Index (HDI), economic growth rate, and Provincial Minimum Wage (UMP) on TPT, by comparing the period before and after the Covid-19 pandemic. The data used is panel data from 34 provinces in Indonesia during the 2015–2024 period. The analysis was carried out using the panel data regression method using EViews software to obtain accurate, measurable, and reliable results. The results of the study showed that the proportion of migrant workers and HDI did not have a significant influence on TPT. On the other hand, the economic growth rate and UMP have a significant negative effect on the TPT, which means that an increase in both variables can reduce unemployment. In addition, the Covid-19 dummy variable has a significant positive influence on TPT, showing that the pandemic has had a real and profound impact on the increasing unemployment rate in Indonesia.
Pengaruh Perceived Usefulness, Social Influence dan Perceived Risk terhadap Intention To Use Qris Cheery Sheffia Agustine; Ketut Sunaryanto
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.v6i1.3450

Abstract

The development of digital technology has driven the birth of various digital financial innovations, particularly QRIS, which plays a crucial role in accelerating economic growth and digital financial transformation. This study aims to evaluate the influence of Perceived Usefulness, Social Influence, and Perceived Risk on Intention to Use QRIS in Greater Jakarta (Jabodetabek). The research method used is multiple linear regression using SPSS software. The method used in this study is a quantitative method. The population in this study were QRIS users in the Greater Jakarta area. Therefore, to meet the required sample, this study began with a pre-test distributing questionnaires using Google Forms to 30 respondents, resulting in a sample of 170 respondents. The findings in this study prove that Perceived Usefulness influences Intention to Use QRIS. Interestingly, Perceived Risk was also found to influence Intention to Use QRIS. Meanwhile, Social Influence has no influence on Intention to Use QRIS. The findings in this study contribute to QRIS service providers in increasing perceived benefits and managing risks clearly to expand adoption rates.  
Alih Fungsi Lahan Pertanian dan Kesejahteraan Masyarakat di KEK Mandalika : Studi Kasus Desa Kuta Nadia Putri; Diswandi Diswandi; Baiq Saripta Wijimulawiani
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.v6i1.3456

Abstract

This study aims to identify the background of the community surrounding the Mandalika Special Economic Zone (KEK) in converting agricultural land and analyze the implications of this land use change on community welfare. The research approach used a quantitative method with a case study design. Data were collected through field observations, in-depth interviews with the community and related parties, and documentation from various relevant sources. Data analysis was carried out through the stages of data reduction, data presentation, and verification to obtain accurate conclusions. The results show that agricultural land conversion by the community is influenced by various factors, including economic considerations, government policy encouragement related to tourism development, and the community's need to increase income and standard of living. Furthermore, the results revealed that land use change has a dual impact on community welfare. On the one hand, there is economic improvement through easier access to jobs and new business opportunities in the non-agricultural sector. However, on the other hand, social and cultural changes arise due to shifts in livelihoods, as well as threats to local food security. Overall, land use change in the Mandalika SEZ contributes to improving economic welfare, but poses challenges in terms of social and environmental sustainability.  
Analisis Tingginya Turnover Karyawan sebagai Faktor Penghambat Peningkatan Kinerja SDM pada Sektor Industri Kuliner : Studi Kasus pada UMKM Lupi Bakery, Desa Lopang, Kecamatan Kembangbahu, Kabupaten Lamongan Sofi Alya Farisa
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.v6i1.3471

Abstract

This study aims to analyze the factors that cause high employee turnover rates and their impact on improving human resource (HR) performance in the culinary industry. The research methods used include field observation, documentation analysis, and in-depth interviews with owners and employees of several culinary businesses. The results indicate that high turnover is caused by the absence of standard operating procedures (SOPs), a lack of training and competency development programs, and low work motivation due to a lack of recognition and welfare. High employee turnover has various negative impacts, including reduced team stability, increased recruitment and training costs, decreased customer service quality, and weakened productivity and operational effectiveness. Furthermore, the repeated adaptation process that new employees must undergo hinders the achievement of long-term performance targets. Therefore, a more comprehensive HR management strategy is needed, including the implementation of clear SOPs, improved employee welfare and motivation, and the implementation of ongoing training and retention programs to support the growth and competitiveness of culinary businesses amidst the dynamics of a competitive industry.
Analisis Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan : Studi Kasus pada PT HATNI Silvia Dwi Indriana
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.v6i1.3472

Abstract

This study examines the influence of leadership style and work motivation on employee performance at PT HATNI. Problems arise due to the low level of coaching and work results. The purpose of this study is to analyze the relationship between these three variabeles ti improve the effectiveness of human resource management at PT HATNI. Using a qualitative approach, this study seeks to understand the realitonship between leadership, work motivation, and employee performance from various perspective, both structural and psychological. The results show that the leadership style at PT HATNI Lamongan is transformational and participatory, with leaders plying an active role in motivation and employee in decisions. Work motivation is influenced by intrinsic factors, but employees still expect improved facilities and a fairer reward system to increase morale and performance. This study shows that leadership and work motivation have a positive effect on employee performance at PT HATNI. Leardership is still predominantly transctional, so it needs to be strengthened to become more inspirational and communicative transformationl. Work motivation is a major factor in improving performance, so a reward system that is fair, transparent, and encrourages sustainable productivity is needed.  
Analisis Penerapan Standar Operasional Prosedur (SOP) dan Disiplin Kerja dalam Meningkatkan Efektivitas Kinerja Karyawan: Studi Kasus pada PT. HATNI Nimas Ayunda
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.v6i1.3473

Abstract

This study aims to analyze the implementation of Standard Operating Procedures (SOP) and work discipline in improving employee performance effectiveness at PT. HATNI, a company engaged in fish processing and freezing. The research focuses on the security and production divisions, employing a qualitative method through observation and in-depth interviews with management and employees. The findings indicate that the absence of a structured SOP in the security division has led to inconsistent task execution and low levels of work discipline. Furthermore, the lack of formal training in the production division hinders the improvement of employee skills and motivation. This research resulted in the design of an SOP for the security division and recommendations for regular training programs in the production division. The implementation of these two strategies is expected to enhance discipline, productivity, and overall employee performance effectiveness, while strengthening the human resource management system at PT. HATNI.
Pengaruh Konten Kreatif, Engagement Rate dan Trust In Influencer Terhadap Brand Engagement Produk Glad2glow di Kalangan Gen Z Kota Denpasar Ida Bagus Raka Suardana; Made Prema Putri Liemena
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.v6i1.3476

Abstract

Influencer marketing is a critical channel for reaching Generation Z, particularly in the skincare category. This study examines the effects of creative content (X1), engagement rate (X2), and trust in influencer (X3) on brand engagement (Y) with Glad2Glow among Gen Z in Denpasar. A quantitative approach was employed with 114 purposively selected Gen Z social media users. The instrument demonstrated acceptable validity (r > 0.30) and reliability (α > 0.60). Data were analyzed using multiple linear regression with standard classical assumption tests at the 5% significance level. Results indicate that all three predictors have positive and significant effects on brand engagement: creative content (β=0.360; t=5.840; p<0.001), engagement rate (β=0.484; t=7.718; p<0.001), and trust in influencer (β=0.210; t=3.576; p=0.001). The model is robust (F=91.195; p<0.001) and explains 70.5% of the variance in brand engagement (Adjusted R²=0.705). These findings underscore that the interplay of creative content quality, audience interaction activation, and influencer authenticity/credibility is pivotal to strengthening Gen Z’s brand engagement with Glad2Glow. Managerially, brands should prioritize interactive content formats, reinforce participation-oriented calls-to-action, and collaborate with influencers whose authenticity aligns with brand values.