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Gemilang: Jurnal Manajemen dan Akuntansi

gemilang
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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 16 Documents

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Search results for , issue "Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi" : 16 Documents clear

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

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

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

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 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

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 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

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.

PENGARUH BULLYING,GOSIP DAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN PT SANGWOO INDONESIA Karyono Karyono; Tesalonika Br Perangin Angin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Bullying, gossip and organizational communication are very important in the world of work. Supported by a work environment that can provide a sense of security and comfort in working can create optimal performance. This study aims to describe and analyze the effect of bullying, gossip, and organizational communication and the work environment partially and simultaneously on employee performance and examine which variables have a dominant effect on employee performance at PT Sangwoo Indonesia. This study uses a qualitative approach. The data obtained from the results of interviews, observations, documentation, and focused discussions (Focus Group Discussion). The sampling method is Simple Random Sampling. The sample in this study was 168, the majority aged 22-27 years. This study was based on a confirmatory model study. Structural Equation Modeling with the help of SPSS statistics to test the validity and reliability of the instrument.

TINGKAT PEMAHAMAN MASYARAKAT TERHADAP PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DI KOTA TARAKAN Ana Sriekaningsih; Slamet Riyanto; Andre Prakasa
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

The purpose of this study was to analyze the level of understanding of the QRIS community, to analyze the use of QRIS, to analyze the community's response to the convenience of QRIS and to analyze the public response to the socialization of the Indonesian Standard Quick Response Code (QRIS) in Tarakan City. The analytical technique used in this study uses a qualitative research approach. The results showed that the level of public understanding of the Quick Response Code Indonesian Standard (QRIS) in Tarakan City was quite good. The use of the Indonesian Standard Quick Response Code (QRIS) in Tarakan City is quite good and many people have used QRIS. The community's response showed interest in using QRIS after knowing its function, felt interested in using it, was not interested in using it and had used QRIS. And the community response from the QRIS socialization was also quite good.

Pengaruh Saluran Distribusi Dan Harga Terhadap Keputusan Pembelian Produk Air Cleo M. Ajis Susilo; Syariefful Ikhwan; Slamet Bambang Riono
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This research was conducted to discuss the influence of distribution channels and prices on Cleo's water purchase decision at PT Sentralsari Primasentosa (Ciledug Depot). The variables of this study are distribution channels (X1) and Price (X2) to purchasing decisions (Y). This research uses a type of survey research, with quantitative methods. Data analysis is assisted by the SPSS program application. The population of this study was cleo consumers with a total of 954 (stores/customers) in Brebes County. The technique of determining the number of samples, using the Slovin formula, obtained a sample of 100 respondents. Data collection techniques by distributing questionnaires to consumers. The data were then analyzed validity and reliability tests, determination tests, classical assumption tests, multiple linear regression tests, F tests and t tests. Based on the results of this study, it shows that distribution channels and prices affect cleo's water purchase decision at PT Sentralsari Primasentosa.

Analisis Kebangkrutan Dengan Metode Grover dan Zmijewski Pada Perusahaan Sub Sektor Tekstil dan Garmen Periode 2018-2021 Della Wahyu Anggraini
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Penelitian ini bertujuan untuk mengetahui potensi kebangkrutan pada Perusahaan Sub Sektor Tekstil dan Garmen yang terdaftar pada Bursa Efek Indonesia karena terjadinya pandemi yang menyebabkan industri tekstil dan Garmen mengalami kesulitan keuangan. Dengan adanya kondisi tersebut, kesehatan perusahaan terutama bagian keuangan perlu dianalisis lebih lanjut untuk mengetahui kesehatan perusahaan Sub Sektor Tekstil dan Garmen. Jenis penelitian ini adalah deskriptif kuantitatif dengan menggunakan data sekunder yang didapat dari laporan keuangan perusahaan Tekstil dan Garmen periode 2018-2021 yang telah dipublishkan oleh perusahaan. Teknik analisis penelitian menggunakan metode Grover dan Zmijewski. Kedua metode tersebut digunakan untuk lebih meningkatkan keakuratan penelitian. Hasil penelitian menunjukkan bahwa dengan metode Grover , perusahaan Sub Sektor Tekstil dan Garmen pada tahun 2018 hingga 2021 hanya terdapat 2 perusahaan masuk kategori bangkrut dan 5 perusahaan sehat. Sementara itu, dengan menggunakan metode Zmijewski di tahun 2018 dan 2019 terdapat 2 perusahaan bangkrut dan 5 perusahaan sehat, kemudian di tahun 2020 dan 2021 terdapat 3 perusahaan masuk kategori bangkrut dan 4 perusahaan masuk kategori sehat.

PENGARUH PROFITABILITAS DAN UKURAN ENTITAS TERHADAP KEBIJAKAN HUTANG (Studi Pada Entitas Sub Sektor Restoran, Hotel Dan Pariwisata Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Delima Madya Evanggelista
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Juli: Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas dan Ukuran Entitas terhadap Kebijakan Hutang Pada Perusahaan Sub Sektor Restoran, Hotel Dan Pariwisata Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Adapun variabel penelitian ini adalah Profitabilitas (X1), Ukuran Entitas (X2) dan Kebijakan Hutang (Y). Penelitian ini menggunakan metode kuantitatif menggunakan teknik pengumpulan data berupa wawancara, observasi, studi pustaka dan kuesioner. Sedangkan analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, uji t dan uji f dan koefisien determinasi. Pengambilan sampel dalam penelitian ini menggunakan sampel jenuh dengan pertimbangan Perusahaan Sub Sektor Restoran, Hotel Dan Pariwisata Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 yang berjumlah 16 berdasarkan hasil penelitian yang dilakukan. Hasil penelitian ini menggunakan program SPSS 25.0 dengan menggunkan taraf signifikan sebesar 5% atau 0,05 dengan hasil (1) secara parsial profitabilitas berpengaruh signfikan terhadap kebijakan hutang dengan nilai signifikan 0,000 > 0,05 yang berarti H1 diterima dan Ho1 ditolak. (2) secara parsial ukuran entitas berpengaruh signfikan terhadap kebijakan hutang dengan nilai signifikan 0,002 < 0,05 yang berarti H2 diterima dan Ho2 ditolak. (3) secara simultan Profitabilitas dan Ukuran Entitas berpengaruh signfikan terhadap kebijakan hutang nilai signifikan 0,000 < 0,05 yang berarti Ha3 diterima dan Ho3 ditolak.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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