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GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Published by SEKOLAH TINGGI ILMU EKONOMI GENTIARAS
ISSN : 20869592     EISSN : 27215490     DOI : -
Core Subject :
Jurnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. urnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. Jurnal GEMA mencakup berbagai pendekatan penelitian yaitu metode kuantitatif, kualitatif, dan campuran. Jurnal GEMA berfokus pada berbagai tema, topik dan aspek manajemen serta akuntansi termasuk pada topik berikut: Akuntansi Keuangan, Akuntansi Sektor Publik, Manajemen Akunting, Akuntansi Syariah, Audit Tata Kelola Perusahaan, Akuntansi Perilaku (termasuk Etika dan Profesionalisme), Pendidikan Akuntansi (Etika) Perpajakan, Pasar Modal dan Investasi, Akuntansi Perbankan dan Asuransi, Sistem Informasi Akuntansi Pelaporan Keberlanjutan, Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Manajemen Keuangan, Perilaku Keuangan.
Arjuna Subject : -
Articles 263 Documents
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ANALISIS KINERJA GURU SMK NEGERI 1 GEDONG TATAAN KABUPATEN PESAWARAN Hazairin Habe
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.5

Abstract

The problem in this study is whether motivation and Managerial Supervision affect teacherperformance at SMK Negeri 1 Gedong Tataan Kabupaten Pesawaran. This study aims to determine theeffect of motivation and Managerial Supervision on teacher performance. The hypothesis formulated isthat there is an influence of motivation and managerial supervision on teacher performance bothpartially and simultaneously. The sample used in this study amounted to 95 teachers.The results of partial hypothesis testing prove that motivation affects teacher performance, aswell as managerial supervision has a positive effect on teacher performance. Hypothesis testingsimultaneously motivation variables and managerial supervision variables have a positive effect onteacher performance. The results of the determination test show that simultaneously the teacherperformance variables are able to be explained by motivation variables and Managerial Supervision of85.3%, the remaining 14.7% are other variables not examined.
ANALISIS KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL PEMERINTAH KABUPATEN TANGGAMUS Helmita -; Suryani Virginia
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.6

Abstract

This research took an object at the Population and Civil Registration Office of the TanggamusRegency as the executor of the implementation of population administration. Problems that occur at thistime where the discipline of employees is still not optimal; in addition to competency factors andmotivation, other factors that influence employee performance are work discipline.The population in this study was 83 employees. The results of the study can be concluded thatcompetence, motivation and discipline partially or simultaneously have a significant influence onemployee performance. The coefficient of determination (R2) is 0.889. This means that the variables ofcompetence, motivation, and discipline explain the effect on employee performance by 88.9%.Competence, motivation and discipline have influence both partially and simultaneously on theperformance of employees at the Population and Civil Registration Office of the Tanggamus Regency
ANALISIS KUALITAS AUDITOR DAN FAKTOR YANG MEMPENGARUHINYA (Studi pada Auditor Pemerintah di BPKP Perwakilan Provinsi Lampung) Hestin Ratna Wati; Victoria Ari Palma Akadiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.9

Abstract

The purpose of this study is to obtain empirical evidence to be known and analyzed about theinfluence of expertise, independence and ethics on audit quality in Government Auditors at BPKPRepresentatives of Lampung Province. Expertise is the ability of an auditor, the independence of mentalattitudes that can not be influenced by others, the ethics of a set of principles or values. This researchwas conducted at BPKP Lampung Province Representative.Sampling technique using non probability sampling with purposive sampling method, thesample used as much as 52 respondents. This research includes quantitative research. Using multiplelinear regression analysis. The results of this study show (1) Expertise affect the Quality Audit, (2)Independence affects Quality (3) Ethics does not affect the Quality Audit (4) Expertise, Independenceand Ethics affect the Quality Audit
ANALISIS REPURCHASE BEHAVIOR PADA CHANDRA SUPERSTORE TANJUNG KARANG Benediktus Tedi Yulianto; Ardiyansyah Amr
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.10

Abstract

This Research aims to find how much influence between the perceptions of prices byconsumers on consumer repurchase behavior. In this study analyze the problems and prove thehypothesis by using the method of observation with quantitative approach survey, the data used isprimary data is data that researchers obtain directly in the field. The result of significant level shows50,53% and based on calculation of coefficient of determination (R2) is relatively small that is equal to0,207. Means that price perceptions affect 20.7% of repurchase behavior.Suggestion of improvement, regarding the clean and neat shopping place, to be repaired sothat consumers feel satisfied with the perception of quality received in accordance with the cost incurredin shopping at Chandra Superstore Tanjung Karang Bandar Lampung.Suggested improvements,enhance the reputation of shopping facilities that make consumers more comfortable shopping that willmake consumers more often re-shop at Chandra Superstore Tanjung Karang Bandar Lampung and rechoose a strategic location in the development.
DAMPAK KEGIATAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN SEBAGAI MOTOR PENGGERAK PENINGKATAN EKONOMI MASYARAKAT Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.12

Abstract

Every business entity especially a company would want benefit in the form of profit. The profitsobtained by the company must be redistributed, not only to the shareholders but also to the company'sstakeholders, namely the community. One form of distribution of these benefits is through CorporateSocial Responsibility (CSR) activities. At present the activities of Corporate Social Responsibility (CSR)have been carried out by many companies both in the form of physical development and humanresource development. Increased physical development and human resource development throughCSR are expected to help the government to improve the economic welfare of the people in the area,where the company operates and benefits.This literature-based research tries to trace the forms of corporate social responsibility thathave been carried out by various profit-oriented companies and their impact on the improvement of theeconomy of the regional communities around the company. Sources of data used as samples in thisstudy are research papers in the form of journals and papers which relate to the role of corporate socialresponsibility activities carried out by the company towards improving the economy of the people in thearea of the company operating. The results of the various studies carried out are then summarized in ageneral description of whether CSR that has been carried out in Indonesia contributes to improving theeconomy of the community around the company.The results of the literature review that have been carried out based on sample research topicsfound that a large part found there was a significant influence of CSR conducted by the company onimproving the economic welfare of the community. The study also concluded that CSR activities in theform of human resource development have a greater impact on improving the economic welfare of thecommunity. We will hope that in the future with the encouragement of the Government, CSR that willcarried out by the company can focus to prioritizing activities that develops community economic
ADAMPAK PENGAWASAN MELEKAT DAN MOTIVASI TERHADAP DISIPLIN KARYAWAN PT. KERETA API INDONESIA DIVISI REGIONAL TANJUNG KARANG Zuriana -; Aditya Kurniawan
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.13

Abstract

This study aims to analyze the effect of adhering supervision and work motivation on the workdiscipline of the employees in operation division of PT. Kereta Api Indonesia (Persero) Wilayah BRegional Division IV Tanjung Karang. This type of research is quantitative research. The population inthis study was employees in operation division of the PT. Kereta Api Indonesia (Persero) Region BTanjung Karang Regional Division IV which numbered 95 employees and all populations were used assamples.Adhering supervision (waskat) and work motivation have a positive effect on employee workdiscipline both partially and simultaneously. The coefficient of determination R2 (R Squares) of 0.186shows that Work Discipline (Y) is influenced by Adhering Supervision (X1) and Work Motivation (X2) of18.6%.
PENGARUH FLEXTIME TERHADAP JUMLAH PESANAN GOJEK DI KOTA BANDAR LAMPUNG Sri Suyarti; Yakub Aprilianto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.14

Abstract

Online transportation is public transportation that is commonly used but can be operated onlineboth for ordering and payment. Flextime is a system of regulating working hours that gives morefreedom to employees that choosing work hour according to their needs. The application of flexibleworking hours greatly facilitates the driver in doing work; with this the consumer is facilitated to useGojek facilities.Based on the calculation, the effect of flextime variable (X) on the order quantity (Y) is 40.1%,and 59.9% is influenced by other factors. The results of the T test t count> t table (8,347> 1,645) meansthat there is a flextime effect on the number of orders in Gojek Bandar Lampung.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PD. KOPI KUDA BANDAR LAMPUNG Andy Fitriyadi Dharmat Tilaar
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.15

Abstract

Consumer perception of the same product or brand does not necessarily produce the samerating because not all consumers have complete knowledge of the condition of the product. Therefore,to be able to provide superior value to consumers and be able to calm competition, the company mustknow the consumer's judgment or perception of the competitor's product or brand, so that consumerpreferences can be known for prices based on consumer perception.In this research the consumer's decision to buy a product is based on the price. So from thatprice has a strong factor on the purchasing decision of a product. Related to this problem, it isnecessary to study the variables that influence it so that efforts can be made to solve the problem of thelow market share of coffee products from the PD Kopi Kuda. Then the research topic taken byresearchers is: "The Influence of Prices on Consumer Purchasing Decisions PD. Kopi Kuda BandarLampung. "The research hypothesis is that there is an effect of Price (X) on Purchasing Decisions (Y)on Kopi Kuda products in Bandar Lampung. This type of research in this paper is an evaluation of Price(X) on Purchase Decisions (Y) of Kopi Kuda ProductsDiscussion of the results of the analysis summary, the image can be interpreted that the pricehas a moderate influence of (62.2%) on the decision to purchase Kopi Kuda products and is significant
PENGARUH JOB INSECURITY, KEPUASAN KERJA, DAN STRES KERJA TERHADAP TURNOVER INTENTION PADA PT BPR ARTHA PRIMA PERKASA PULAU BATAM Regina Desvarani; Sastra Tamami
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.16

Abstract

The purpose of this study was to determine the effect of Job Insecurity, Job Satisfaction, JobStress on Turnover Intention at PT BPR Artha Prima Perkasa. This study used a quantitative method bydistributing questionnaires to 32 employees who work at PT BPR Artha Prima Perkasa. Samples weretaken by saturated sampling techniques. The data analysis method used is quantitative analysis,namely reliability test and validity test, classic assumption test, T test and F test, coefficient ofdetermination and multiple linear regression analysis.Based on the results of data analysis, it shows that: Job Insecurity variable has a significanteffect on Turnover Intention with T sig value of 0,000 <0,05, job satisfaction variable shows no effect onTurnover Intention with T sig value of 0,624 <0,05 and Job stress has a significant effect on TurnoverIntention with a T sig value of 0,000 <0,05. Based on the F test calculation, together with Job Insecurity,Job Satisfaction, Job Stress has a significant effect on Turnover Intention with F sig 0,000 <0,05.
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KOMITMEN PEGAWAI PADA RUMAH SAKIT UMUM PROVINSI NUSA TENGGARA BARAT Rosya Wardani; Baiq Ertin Helmida
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.17

Abstract

Organizational commitment is a form of identification, loyalty and involvement expressed byemployees to the organization. Employees who have good commitment mean that the employee hasloyalty to the organization where he is currently and will strive to try to achieve the goals of theorganization where he works optimally. The pattern of work with monotonous basic tasks leads toboredom, lack of initiative and the low driving force of an employee certainly has an impact on theservice quality.Partial testing results (t test) show that the independent variables (work motivation, workdiscipline, job satisfaction) partially or simultaneously have a significant effect on the employeescommitment of the NTB Provincial Hospital. while Adjusted R Square (R2) of 0.696 shows that workmotivation, work discipline, and job satisfaction are able to explain variations in influence on employeescommitment of 69.6%.

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