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Dyah Palupiningtyas
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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 96 Documents
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IDENTIFICATION OF ASSET MANAGEMENT AND FINANCIAL PERFORMANCE ON MARKET VALUE OF PROPERTY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Clara Neltje Meini Rotinsulu; Jacomina Vonny Litamahuputty; Agnes Soukotta; PA. Andiena Nindya Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze how much influence asset management and financial performance have on the market value of property companies listed on the Indonesia Stock Exchange. The design of this study uses secondary data, with a purposive sampling technique, namely property sector companies, with the property and real estate and building construction sub-sectors, which are listed on the Indonesia Stock Exchange, as many as 67 observations. The operational variable of this research is Asset Management measured based on Fixed Asset Turnover (FAT) and Inventory Turnover (IT); and Financial Performance is measured based on Return On Assets (ROA) and Return on Equity (ROE) to Market Value which is measured based on the Closing Share Price (HSP). The analysis of this study uses the classical assumption test and hypothesis testing.
ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KOPERASI SIMPAN PINJAM (KSP) “SEKAR WANGI” DI CAKRANEGARA Sri Ayu Febrianti; Saepul Pahmi; Suandi Suandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.444 KB) | DOI: 10.56910/gemilang.v1i1.91

Abstract

This study aims to determine the financial performance so that it can be seen the conditions and achievements that have been achieved by the Savings and Loans Cooperative (KSP) "Sekar Wangi" in Cakranegara. The type of research used in this research is descriptive research. Data collection techniques used are observation, interviews, and documentation. Based on the discussion and data analysis, it can be concluded that by using comparative analysis of financial statements, it can be said that the business run by KSP "Sekar Wangi" Cakranegara has increased, and based on calculations using financial ratios, it can be said that the management performance of KSP "Sekar Wangi" Cakranegara not optimal and need to be improved.
SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH: (Studi Kasus RS. Awet Muda Narmada) Syarifah Massuki Fitri; Suandi Suandi; Saepul Pahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.178 KB) | DOI: 10.56910/gemilang.v1i2.88

Abstract

This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.  
Pengukuran Kinerja Keuangan Pada Bank Umum Syariah Menggunakan Indikator Kinerja Perbankan Syariah Carmidah Carmidah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1395.484 KB) | DOI: 10.56910/gemilang.v1i3.101

Abstract

This study aims to determine the effect of measuring financial performance using financial ratios of Capital Adequacy, Liquidity, on the profitability of Islamic Commercial Banks as measured by Return On Assets (ROA). The population and sample of this research are all Islamic Commercial Banks in Indonesia as many as 14 Islamic Commercial Banks selected by the Purposive Sampling method. The data analysis technique used multiple regression analysis method with panel data. The results of this study indicate that partially and simultaneously there is an influence between Capital Adequacy Ratio, Liquidity (Financing to Deposit Ratio), asset quality (Non Performing Financing) and Operational Cost Efficiency of Operating Income (BOPO) on the disclosure of Profitability in Commercial Banks Sharia in Indonesia..
PENDIDIKAN KARAKTER PADA MATERI PERKULIAHAN SIKAP ILMIAH UNTUK MAHASISWA PENDIDIKAN IPA INSTITUT PENDIDIKAN NUSANTARA GLOBAL Mulia Rasyidi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.79 KB) | DOI: 10.56910/gemilang.v1i3.74

Abstract

This research has a background problem of the low character values seen in students of the Global Nusantara Education Institute of the Science Education Study Program when learning science in scientific attitude lectures. So far, the learning of scientific attitude course material emphasizes the cognitive aspect and has not promoted the importance of inculcating character values in learning. Changes in teaching point of view are considered necessary where there is a need for alignment between mastery of concepts and improvement of character. The purpose of this study is to explain the learning tools, the application of learning, the advantages and disadvantages of the character education learning system when learning science in scientific attitude lecture material. This research was carried out at the Global Nusantara Education Institute for the Science Education Study Program, with the research subjects being students of the second semester of the Science Education Study Program for the Academic Year 2020/2021. This type of research is descriptive research using a quantitative approach. The results of the study obtained that the RPS suitability reached 91.06%. This means that it has shown the planting of character values in the elements that make up the RPS. In addition, from the results of the questionnaire analysis, the percentage of success in planting character education in students reached 81.27%. This indicates that after the science learning process, character education has a positive effect on students' personal development, it can be seen that the character values of each student can be seen very well.
UPAYA PENANGGULANGAN NARKOBA DI KALANGAN MILENIAL MENUJU GENERASI EMAS YANG UNGGUL Sania Dinda Awalia; Neili Winda Saharani; Amalia Nur Chasanah; Tri Esti Rahayuningtyas; Widyatmoko Widyatmoko
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i4.322

Abstract

Narcotics are substances or drugs derived from plants or non-plants, both synthetic and semi-synthetic, which can cause a decrease or change in consciousness, loss of taste, reduce to eliminate pain, and can cause dependence, which are divided into groups as attached in the Law. This (according to Article 1 paragraph (1) of the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics). The purpose of this research is to examine what makes millennials abuse drugs and find solutions to dealing with drugs for the sake of the golden generation. For the research method used is data reduction and data presentation. The results of this study indicate that there are many factors that influence the millennial generation to abuse drugs, including personality, family, environment, education, society and social community factors.
ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN LOMBOK BARAT Muhammad Syukri; Saepul Pahmi; Suandi Suandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.752 KB) | DOI: 10.56910/gemilang.v2i1.87

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Pemerintah Kabupaten Lombok Barat dengan menggunakan analisis rasio keuangan terhadap anggaran pendapatan dan belanja daerah Kabupaten Lombok Barat tahun anggaran 2018 - 2020. Jenis penelitian yang digunakan adalah metode kuantitatif. Data yang diolah adalah ringkasan anggaran pendapatan dan belanja daerah tahun 2018-2020 yang didapatkan dari Badan Pengelolaan Keuangan dan Aset Daerah. Berdasarkan hasil perhitungan, dapat disimpulkan bahwa kinerja keuangan Kabupaten Lombok Barat tergolong cukup efektif dan sangat efisien. Dengan demikian, manajemen pemerintahan harus mampu meningkatkan dan memaksimalkan PAD untuk tahun-tahun berikutnya.
Analisis Sistem Pengendalian Intern terhadap Pengeluaran Kas Tahun 2015-2019 pada Business Center SMK Negeri 2 Mataram Elok Aulia Rizqi Maligan; Syarifah Massuki Fitri; Vindha Efrin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.981 KB) | DOI: 10.56910/gemilang.v2i2.108

Abstract

The internal control system is a set of policies and procedures to protect the assets or assets of the company from all forms of abuse, to ensure the availability of accurate company accounting information, and to ensure that all legal provisions (regulations) and management policies have been complied with or carried out properly. by all company employees. The purpose of this study was to determine whether the internal control system for cash disbursements in 2015-2019 at the Business Center of SMK Negeri 2 Mataram was running well. This type of research is descriptive quantitative. Data collection techniques used are documentation studies (documentation), observation and interviews (Interview). The sample in this study amounted to 60 samples. The sampling method in this study uses Simple Random Sampling and data analysis techniques using the SPSS version 16.0 program. The results of this study indicate that the internal control system for cash disbursements in 2015-2019 at the Business Center of SMK Negeri 2 Mataram has fulfilled the elements of the internal control system. From the results of t count is greater than t table that is 30.60 > 2.002 means that H0 is rejected and Ha is accepted. this shows that the internal control system in the Business Center of SMK Negeri 2 Mataram has a positive and significant influence on cash disbursements. The independent variable of the internal control system is 94.2%. While the remaining 5.8% is explained by other variables that are not part of this study.
ANALISIS KEPUASAN KONSUMEN PRODUK RENGGINANG PADA USAHA INDUSTRI RUMAH TANGGA FATIH RENGGINANG KECAMATAN SEI SUKA KABUPATEN BATU BARA Siti Fauziah Sari; Yenni Mariani Sinurat
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1358.465 KB) | DOI: 10.56910/gemilang.v2i2.114

Abstract

This study aims to determine the consumer satisfaction of rengginang products in the home industry business, Sei Suka District, Batu Bara Regency. The subjects of this study were consumers of Fatih Rengginang, Sei Suka District, Batu Bara Regency, which amounted to 10 people. Data collection methods are interviews, observations and field studies, while the data analysis methods used are data reduction, data display and conclusion drawing/verification. The results of this study indicate that the home industry business Fatih Rengginang produces in various sizes with various prices and affordable prices and the quality of taste is delicious and savory and based on the results of the analysis shows that there is a high level of satisfaction with service quality and product quality. in the high category, this is shown from the results of interviews with consumers of Fatih Rengginang.
Pengaruh Earning Per Share Dividend Per Share Dan Pertumbuhan Terhadap Harga Saham Dian Ratnasari Yahya
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.376 KB) | DOI: 10.56910/gemilang.v2i2.206

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Earning Per Share (EPS), Dividend Per Share (DPS), dan pertumbuhan terhadap harga saham. Penelitian menggunakan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. populasi yang digunakan adalah perusahaan farmasi yang terdaftar di BEI tahun 2019 sampai dengan 2021 dengan sampel perusahaan yang masuk adalah 7 perusahaan farmasi. Pengelolaan data menggunakan SPSS versi 25.0. Hasil penelitian menunjukkan pengaruh Earning Per Share (EPS), Dividend Per Share (DPS), dan pertumbuhan positif terhadap harga saham.

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