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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 136 Documents
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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.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI KASUS: PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Nur Fitri Eka Asbarini; Salmi Yuniar Bahri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.456 KB) | DOI: 10.56910/gemilang.v2i3.76

Abstract

In this study, it was conducted to test the relationship or influence of profitability, company size, and debt policy on the value of companies that were entirely listed on the Jakarta Islamic Index (JII) during the 2019 period. The model of analysis techniques used in this study is multiple regression analysis. The dependent variables are the value of the company and the independent variables are profitability, company size, and debt policy. The result in this study is that only the profitability variable is explained with the ROA proxy which has a significant positive effect on the company value variable described with the PBV proxy, while the company size variable and debt policy have no effect on the dependent variable.
EFISIENSI DAN EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) DI KABUPATEN LOMBOK TIMUR (Studi Kasus Pada Kecamatan Selong) Nova Hari Santhi; Oktamuliza Rahayu
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.595 KB) | DOI: 10.56910/gemilang.v2i3.79

Abstract

The purpose of this study is to (1) determine the level of efficiency of collecting Land tax and Urban and Rural Buildings in Selong District, East Lombok Regency, (2) find out the effectiveness level of Land and Urban and Rural Building Tax Collection in Selong District, East Lombok Regency, (3) find out the factors that affect the efficiency and effectiveness of the implementation of the collection of Land and Urban and Rural Building Tax (PBB P2) in Selong District, East Lombok Regency. This type of research is a case study conducted in Selong District, East Lombok Regency. The data collection techniques used are interviews and documentation, while the data analysis techniques used are quantitative data analysis techniques. Quantitative data analysis is used to calculate the level of efficiency and effectiveness of collecting Land tax and Urban and Rural Buildings in Selong District (2015-2018). Through the interview obtained the factors affecting the efficiency and effectiveness of collecting the Land and Building Tax. The results showed that (1) the efficiency of collecting Land and Building Tax in Selong District, East Lombok Regency in 2015 was 0.621%, in 2016 it was 0.313%, 2017 was 0.526%, and in 2018 it was 0.598%. Thus the collection of Land and Building Tax in Selong District, East Lombok Regency runs very efficiently. (2) The effectiveness rate of land and building tax collection in Selong District, East Lombok Regency in 2015 was 60.56% in 2016 at 64.94%, 2017 at 66.95% and 2018 at 65.15%. Thus, the collection of Land and Building Tax in Selong District, East Lombok Regency runs quite effectively. (3) The most influencing factor in collecting land tax and urban and rural buildings in Selong district, East Lombok Regency is that with good communication, it is hoped that taxpayers can better know the importance of land and building tax revenues for the regions.
Analisis Implementasi Marketplace dan Digital Payment pada Belanja APBN untuk Memberdayakan UMKM Raharjo Raharjo
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.074 KB) | DOI: 10.56910/gemilang.v2i3.86

Abstract

The COVID-19 pandemic has caused adversity in various sectors for almost all countries in the world, including Indonesia. The economic sector is one of the ones affected by the pandemic, both the manufacturing sector and the Micro, Small and Medium Enterprises (MSME) sector without exception. The government realizes that MSMEs have unique characteristics in playing their role to support economic development, so integration is very necessary as a facilitator for the realization of financial inclusion and the digital economy. The Ministry of Finance through the Directorate General of Treasury has built an ecosystem in the form of a Government Marketplace and Digital Payments to encourage efficiency, effectiveness, transparency and accountability of state spending, as well as participate in empowering MSMEs. Through the development of online shopping applications that meet the payment rules at the expense of the State Revenue and Expenditure Budget (APBN) and the government's procurement of goods/services, an ecosystem has been built that integrates the existence of work units that use APBN, MSMEs as providers of goods/services, and banks. the state as a platform provider with the Digital Payment application (Digipay). Even though digipay has been designed by taking into account the principle of ease of use, in its development, users still feel a reluctance to transact. This research uses a qualitative method which aims to identify what conditions affect the implementation of the government marketplace from the side of the relevant parties involved in it.
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.
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.  
ANALISIS EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI BAGIK MANIS KECAMATAN SAMBELIA KABUPATEN LOMBOK TIMUR TAHUN 2019 Elok Aulia Rizqi Maligan; Muhammad Syukri; Saepul Pahmi; Wahyu Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.367 KB) | DOI: 10.56910/gemilang.v2i3.89

Abstract

This study aims to determine the effectiveness of managing village funds sourced from APBDes in Bagik Manis Village, Sambelia District, East Lombok Regency, the data collection method in this study uses qualitative methods with a descriptive approach. The data used in this study are primary data and secondary data originating from budget realization in Bagik Manis Village, Sambelia District, East Lombok Regency in 2019. The effectiveness of the management of village fund allocations is in the effective category, both seen from the effectiveness ratio according to the Ministry of Home Affairs and the effectiveness measure from the results of interviews in Bagik Manis Village, Sambelia District, East Lombok Regency as the recipient of ADD funds is fully responsible for implementing and reporting ADD finances in the village for the benefit of the community. It's just that certain programs or fields need to be improved in terms of funds and attention so that there is no overlap in each field, and not only the transparency of village officials to the community regarding the allocation of village funds makes community participation less in government policies. However, the village government is able to minimize these obstacles so that they are able to complete their tasks properly.
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.
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..
ANALISIS KINERJA PERUSAHAAN BUMN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Hendra Apriwarto; Heri Sasono
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.958 KB) | DOI: 10.56910/gemilang.v2i3.102

Abstract

Companies are required to be able to generate profits for shareholders, including SOEs that must be able to provide dividends to the Government as shareholders. The purpose of this study is to see the relationship between the project undertaken with the company's. performance in terms of financial performance, from Financial Ratio Analysis. The population of this study is 9 (nine) state-owned construction companies and the research sample is 4 (four) state-owned construction companies. Research analysis using Financial Ratio Analysis is seen from Liquidity Ratios (CR, QR, CR), Solvency Ratios (ROA, ROE, GPM, OPM, NPM) and Profitability Ratios (DEA, DEA, LTDtER and OItLR). The conclusion of this study, seen from the total score the best (first order) is PT. Housing Development, the second place is PT. Wijaya Karya, third place is PT. Waskita Karya, the last order is PT. Adi Karya.

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