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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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Peran Brand Loyalty, Brand Awareness, dan E-WOM terhadap Purchase Intention pada Klinik Kecantikan Khoirosita Khoirosita; Dimas Angga Negoro
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.v6i1.3451

Abstract

Lifestyle and increasing awareness of the need for facial skin care in Indonesia's tropical climate have encouraged women to seek beauty care solutions, thereby triggering rapid growth in the beauty industry and clinics. This study aims to determine the influence of brand awareness, brand loyalty, and electronic word of mouth (e-WOM) on purchase intention among beauty clinic consumers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, collecting data from 105 respondents selected using purposive sampling. This research model is multiple linear regression, with validity, reliability, classical assumption tests, multiple linear regression equation analysis, partial influence analysis, and determination coefficient analysis conducted. The results of the study indicate that brand awareness and brand loyalty have a positive effect on purchase intention, while e-WOM does not has no effect on purchase intention. These findings suggest that brand loyalty and brand recognition play an important role in driving consumer purchase intention, while information from digital reviews has not yet been able to influence purchasing decisions. This study is expected to contribute to the development of marketing strategies by enhancing brand loyalty and brand awareness and serve as a reference for future research.
Peran Kinerja Keuangan dan Struktur Aset sebagai Prediktor Agresivitas Pajak Emiten Sektor Kesehatan di Indonesia Reza Arliantari; Pigo Nauli
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.v6i1.3521

Abstract

This study aims to analyze the effect of profitability, leverage, fixed asset intensity, and liquidity on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling method used was purposive sampling with two criteria, namely 1) healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, 2) health sector companies that disclosed the information needed by researchers from 2021 to 2024, resulting in 35 health companies as research samples with a total of 119 observation data during the four-year observation period. The data analysis technique used was panel data regression using EViews 12 software and SPSS v26. The results showed that profitability did not have a significant effect on tax aggressiveness. Meanwhile, leverage, fixed asset intensity, and liquidity had a significant positive effect on tax aggressiveness. Furthermore, profitability, leverage, fixed asset intensity, and liquidity significantly affect tax aggressiveness. These findings are in line with agency theory, which states that differences in interests between companies and the government can trigger tax aggressiveness.
Pengaruh Kualitas Laporan Keuangan terhadap Kepercayaan Publik di Lingkungan Pemerintah Provinsi Sumatera Barat Jovan Alfredo Shaquille; Alex Djan Serumi Kawer; Muhammad Alvin Brilian Ankares; Muhammad Rafi Tri Saputra; Arina Romarina
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.v6i1.3546

Abstract

This study aims to analyze the influence of financial report quality on public trust in the Government of West Sumatra Province. The background of this research stems from the importance of transparency and accountability in regional financial management as the foundation for building public legitimacy toward government performance. This research employs a descriptive qualitative method using field studies through interviews and questionnaires distributed to 55 respondents consisting of citizens, academics, and regional government officials. The results show that the quality of financial reports has a positive relationship with public trust. Openness and information relevance emerge as the most influential factors contributing to the improvement of public confidence, while understandability remains a major challenge since financial reports are often considered too technical and difficult for non-accounting audiences to comprehend. These findings emphasize that the quality of financial reports depends not only on data accuracy but also on the government’s ability to communicate information clearly and transparently. Therefore, local governments need to strengthen their public communication strategies, simplify the language of financial reports, and expand the presentation format of financial information to make it more accessible and understandable to the public. Such efforts are expected to enhance public trust and support the realization of good governance within the West Sumatra Provincial Government.
Pengaruh Citra Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Gen Z Pada Produk Jiniso Aura Annasty Syakurani; Aditya Liliyan
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.v6i1.3563

Abstract

The research aims to investigate how brand image, price, and product quality affect the purchase decisions of Generation Z consumers toward Jiniso, a notable local fashion brand in Indonesia. Utilizing an associative quantitative method, this study enables a systematic empirical evaluation of the interconnections among these variables. The participants consisted of 108 Generation Z women who had previously bought Jiniso products, chosen via purposive sampling. Information was gathered through an online questionnaire employing a five-point Likert scale, subsequently analyzed with multiple linear regression via IBM SPSS Statistics 25 software. Results show that brand image exerts no meaningful influence on purchase decisions, while price and product quality provide substantial positive contributions. An Adjusted R² figure of 0.499 indicates that these three factors together account for 49.9% of the variance in purchase decisions. These outcomes highlight Generation Z consumers' inclination to favor concrete product features and financial worth rather than symbolic brand views, thereby delivering valuable guidance for promotional tactics of local fashion brands.
Analisis Faktor-Faktor yang Mempengaruhi Kemiskinan di Provinsi Sulawesi Tenggara Nurul Humaera; Muhammad Ghafur Wibowo; Muhammad Wakhid Musthofa
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.v6i1.3573

Abstract

This study aims to analyze the factors that affect the prevalence of poverty in Southeast Sulawesi Province during the period 2014 to 2023. The independent variables studied include the Open Unemployment Rate (TPT), Human Development Index (HDI), and Total Population (JP), with poverty level as a dependent variable. The method used is multiple linear regression analysis using the Ordinary Least Squares (OLS) method processed with E-Views software. The results of the study show that simultaneously, TPT, HDI, and JP have a significant influence on the poverty rate in Southeast Sulawesi. However, when tested partially or individually, the findings showed different results. Only the Population (JP) variable has been proven to have a significant and meaningful impact on the poverty rate in the region. In contrast, the Open Unemployment Rate (TPT) and the Human Development Index (HDI) did not show a significant influence separately on the dependent variables. This research presents an important contribution in deconstructing the complexity of the relationship between key socio-economic factors and the determination of poverty rates in Southeast Sulawesi province, as well as underlining the importance of population control in poverty alleviation efforts in the region.
Analisis Penerapan SAK EMKM pada UMKM di Kota Kaliwungu: Perspektif Teori Sinyal Diella Islamy Rahma Putri; Muhammad Ja’far Shodiq
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.v6i1.3580

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very important role in the Indonesian economy. MSMEs not only contribute greatly to gross domestic product (GDP), but also become absorbers of labor in various sectors. The existence of MSMEs helps drive the local economy, reduce the unemployment rate and improve community welfare. The purpose of this study is to find out how the level of implementation of the accounting recording system, educational background and socialization affects the implementation of SAK EMKM in Kaliwungu City. The type of sample used in this study was 93 samples of respondents or MSME actors in Kaliwungu City. This data was obtained from questionnaires that were distributed both offline and online, then this data was processed using the SPSS application with sample collection techniques using the purposive sampling method. The results of this study show that the variable level of implementation of the accounting recording system has a positive and significant effect on the implementation of SAK EMKM, educational background has a positive and significant effect on the implementation of SAK EMKM, and socialization has no effect on the implementation of SAK EMKM.

Page 49 of 49 | Total Record : 486

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