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GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
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.
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Articles 192 Documents
PENERAPAN KONSEP BALANCE SCORECARD GUNA MENGUKUR KINERJA PADA PT LAMPUNG MEDIA GRAFIKA Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 2 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

To the face of the current business environment into a more complex situation, a method ofperformance measurement that can accurately and comprehensively assess the company'sperformance is essentially needed. In this case the method which can be used is the BalancedScorecard. Purpose of this study was to obtain a comprehensive of the performance of PT LampungMedia Grafika when measured using the four Balanced Scorecard perspectives.The conclusion that can be derived through the analysis is that the Balanced Scorecard is thebest method in assessing the performance of the company, since the Balanced Scorecard raises theimportant aspects that are ignored by the traditional performance measurement, such as aspects ofhuman resources, systems used in a corporation, operational processes, and aspects of customersatisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurateperformance measurement is very important for management, both in the process of planning,decision making, and controlling, and in realizing the vision and mission of the corporation.
PENGARUH KOMPETENSI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAIPADA DINAS PERHUBUNGAN KABUPATEN LAMPUNG SELATAN -, Kuswarak
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Work discipline is very necessary to be applied to a government institution. Because by applying the provisions set by the organization whose form of regulation will direct employees to act according to the wishes of the organization. The purpose of this study is to find out the Effect of Work Discipline andWork Competence on Employee Performance at the South Lampung District Transportation Service to the population as respondents. Methods of collecting data as primary data through observation, interview and questionnaire and secondary data.Based on the regression equation the results of hypothesis testing have proven that there is an influence between work discipline and employee performance. testing the work motivation hypothesis shows the value of t count of -0.243 with a significance level of 0.720. The significance level is greater than 0.05, which means that the hypothesis in this study accepts Ho and rejects Ha. Thus it can mean that the H1 hypothesis "work discipline" does not have a positive influence on Employee Performance "rejected.The results ofhypothesis testing have proven that there is an influence between work motivation and employee performance. The test proves that the results of testing the work motivation hypothesis show the value of t count of 4.505 with a significance level of 0,000. The significance level of the result of 0,000 is smaller than 0.05, which means that the hypothesis in this study accepts Ha and rejects Ho. Thus it can mean that the H2 hypothesis "work motivation has a positive effect on employee performance" is accepted.
ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN Sundari, Elisabet Melita; Purwanti, Agnes Susana Merry
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collection techniques are carried out through interviews, observation and documentation studies. Data analysis with the following stages: data reduction, data display, and drawing conclusions. The results of the study are the records in Margo Makmur Gapoktan Kios are not in accordance with SAK EMKM. This is due to the understanding of the importance of imperfect financial statements held by Gapoktan Kios Owners. Where there are accounts such as expenses, depreciation of fixed assets, capital, receivables and income that have not been explained and recorded in the financial statements. Keywords: Financial statements, SAK EMKM Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan merupakan Badan usaha berbentuk UMKM. Sehingga diperlukan adanya standarisasi dalam melakukan pencatatan keuangannya. SAK EMKM sangat diperlukan dalam mengatur penerapan laporan keuangan. Variabel yang diperlukan dalam penelitian ini adalah: laporan keuangan Kios Gapoktan. Tujuannya untuk mengetahui penerapan Laporan kuangan berdasarkan SAK EMKM pada Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan. Jenis penelitian ini adalah kualitatif dengan pendekatan deskriptif. Sumber data yaitu data primer dan sekunder. Teknik pemgumpulan data yang dilakukan melalui metode wawancara, observasi, dan studi dokumentasi. Analisis data dengan tahapan sebagai berikut: reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian adalah pencatatan yang ada pada Kios Gapoktan Margo Makmur belum sesuai dengan SAK EMKM. Hal ini disebabkan karena pemahaman pentingnya laporan keuangan belum sempurna yang dimiliki oleh Owner Kios Gapoktan. Dimana terdapat akun-akun seperti beban-beban, penyusutan aset tetap, modal, piutang dan pendapatan yang belum dijelaskan dan dicatat dalam laporan keuangan. Kata kunci: Laporan keuangan, SAK EMKM
ANALISIS PROSES INOVASI PERENCANAAN PRODUK BARU (Studi Pada Perusahaan Kurir dan Kargo PT. Citosarana Jasapratama) Sutadipraja, Edwin
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research aimed to examine the innovation process executed by PT. CitosaranaJasapratama (Cito) in developing a new service, so called the Mailing Control Management and toexamine the success factors behind this new service. The result showed that Cito has executedseveral process in developing their new service. Firstly, Cito analyze the customer’s value to havebetter understanding abaout their preferences to this new service, then, they studied whether thisnew service still has promising market. They continue the processes by generating ideas about howthis new service should be designed and selecting the most promising idea. Cito undergone athorough business analysis to see wheter this new service profitable to the company, then, they C tothe market. The success factors of this new service can be seen from the very begining stage of theirnew service development. Cito has been successful to be effective in developing their new serviceby having excellence understanding about their customer need prior the cration of this new service,they alsosucceeded to be efficient by matching their capability with the value opportunities, and thelast, they have a unique commercialization methode in offering thid new service to the customer.
PENGARUH IKLAN KATALOG TERHADAP KEPUTUSAN PEMBELIAN DI INDOMARET SINDANGSARI TANJUNG BINTANG Febriana Sidabalok, Anastasia; Andriyani, Elysabet
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study belongs to a quantitative research which aims to d the effect of catalog advertisement towards buying decision on Indomaret in Sindangsari Tanjung Bintang. The problem of this study is how the catalog advertisement can influence purchasing decisions made by consumers.The subject in this study is consumers at Indomaret Sindangsari Tanjung Bintang that consisting of 39 men and 69 women. The instrument used in this research is a questionnaire that sourcedfrom variable operational development. The research instrument amounted to 100 items with a determination coefficient of 0,573. Thus, it can be conclude that catalog advertisement has a significant effect on purchasing decisions.This study produced the regression equation that positively valued at Y = 2,242 + 0,766X. R square shows a number 0,573 it means advertisement catalog affect the purchasing decision as much as 57.3 % and the rest are influenced by other factors. The results of the T test show a calculated value of 11.466 greater than 0, 196 which means that Ho is rejected and Ha is accepted. This states that catalog advertisement variables influence the purchasing decisions.
ADAMPAK PENGAWASAN MELEKAT DAN MOTIVASI TERHADAP DISIPLIN KARYAWAN PT. KERETA API INDONESIA DIVISI REGIONAL TANJUNG KARANG -, Zuriana; Kurniawan, Aditya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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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%.
ANALISIS HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 Palupi, Galuh Retno; Suhendi, Andreas
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Profitability ratios are ratios to assess a company's ability to find profits. This ratio also provides a measure of the effectiveness of a company's management. This is shown by the profits generated from sales and investment income. Components of profitability ratios used by the author are Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS). In the case of this study, Real Estate and Property companies listed on the Indonesia Stock Exchange will be the object to be examined by the author. The results showed that Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) simultaneously had an effect on the stock price. It is known from the F test results where the value of Fresult is 10.074 and test T where the value of T-Test significance is less than the success rate value with the value t = 0.000 < α 0.05. In addition, it is also known that variables that affect the stock price are Earning Per Share. This is demonstrated by the results of the T-Test partial ROA having a Sig value of 0.659 and ROE has a value of Sig 0.803. The second value of the variable is greater than the probability value (α) 0.05, whereas the EPS variable has a value of Sig 0.000 smaller than the probability value (α) 0.05.
PENGARUH DOMINAN CASH RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON EQUITY DAN RETURN ON ASSETS PADA PERUSAHAAN ASTRA OTOPARTS DI BURSA EFEK INDONESIA Nasyaroeka, Jhon
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research is to find out which influence is the most dominant between cash ratio and debt to assets ratio to return on equity and return on assets on astra otoparts companies listed on the Indonesia Stock Exchange. This research also provides information on the dominant influence of cash ratio on return on equity and Return on Assets and the dominant influence of debt to assets ratio to return on equity and return on assets. The results obtained from this study are the dominant influence of cash ratio and debt to assets ratio to return on assets. This shows the amount of contribution of company assets. Keywords: Dominant influence, Cash ratio, Debt to asset ratio, Return on equity, Return on assets. A B S T R A K: Penelitian ini adalah untuk mengetahui pengaruh mana yang paling dominan antara rasio kas dan rasio hutang terhadap aset terhadap return on equity dan return on asset pada perusahaan astra otoparts yang terdaftar di Bursa Efek Indonesia. Penelitian ini juga memberikan informasi tentang pengaruh dominan rasio kas terhadap pengembalian ekuitas dan Imbal Hasil Aset dan pengaruh dominan rasio utang terhadap aset terhadap pengembalian ekuitas dan laba atas aset. Hasil yang diperoleh dari penelitian ini adalah pengaruh dominan rasio kas dan rasio hutang terhadap aktiva terhadap pengembalian aktiva. Ini menunjukkan besarnya kontribusi aset perusahaan. Kata kunci: Pengaruh dominan, Rasio kas, Rasio utang terhadap aset, Laba atas ekuitas, Laba atas aset
PENGARUH KOMPETENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS SUMBER DAYA MANUSIA: STUDI KASUS PERUM DAMRI Lilyana, Besti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Damri Lampung Public Company is a company located on Jalan Captain Abdul Haq No. 28, Bandar Lampung which was established as a Public Transportation Bus company within the City and between Cities or Provinces. In Damri Lampung Public Company, several problems occur including: lack of motivation, personal character problems, self-concept problems, lack of knowledge and skills. The aim of this research is to determine the effect of Competency and Work experience simultaneously and partially on the Quality of HR. With a total of 118 respondents, this research uses multiple linear regression analysis methods. To determine the effect of the independent variable partially on the dependent variable, the t test is used. Whereas to determine the effect of the dependent variable simultaneously, the F-test is used. The analysis technique uses SPSS 16.0. The results of multiple linear regression analysis show that the t-count is 1.768 while the F-test show a value of 105.349 with the R square value in this research is 0.647 or 64.7%. The results of this research indicate that competency and work experience have a significant effect on the quality of human resources. Keywords: Competencies, Work Experience, Human Resources Quality Perusahaan Umum Damri Lampung merupakan perusahaan yang berlokasi di jalan Kapten Abdul Haq No. 28, Bandar Lampung didirikan sebagai perusahaan Bus Angkutan Umum dalam Kota dan antar Kota atau Provinsi. Di Perusahaan Umum Damri Lampung terjadi beberapa permasalahan diantaranya: motivasi yang kurang, masalah karakter pribadi, masalah konsep diri, minimnya pengetahuan dan keterampilan yang kurang. Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi dan Pengalaman kerja secara simultan dan parsial terhadap Kualitas SDM. Dengan jumlah responden sebanyak 118 orang karyawan. Penelitian ini menggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial, digunakan uji t. Sedangkan untuk mengetahui pengaruh variabel dependen secara simultan, digunakan uji-F. Analisis menggunakan SPSS 16.0,. Hasil analisis regresi linier berganda diperoleh bahwa t-hitung adalah 1,768 sedangkan uji-F diperoleh nilai sebesar 105,349 dengan nilai R square pada penelitian ini adalah 0,647 atau 64,7 %. Hasil penelitian ini menunjukkan bahwa Kompetensi dan Pengalaman kerja berpengaruh signifikan terhadap Kualitas SDM. Kata kunci: Kompetensi, Pengalaman Kerja, Kualitas SDM
PENGARUH PELATIHAN DAN BEBAN KERJA TERHADAP KINERJA POKJA DI LINGKUNGAN BIRO PENGADAAN BARANG DAN JASA PEMERINTAH PROVINSI LAMPUNG Tilaar, Andy Fitriyadi Dharma
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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This study aims to determine the effect of Training, Workload, and Performance of Pokja di Lingkungan Biro Pengadaan Barang dan Jasa Pemerintah Provinsi Lampung. This phenomenon attracts the author's interest to further research and study by examining and analyzing "The Effect of Training and Workloads on the Performance of Pokja di Lingkungan Biro Pengadaan Barang dan Jasa pemerintah Provinsi Lampung” The focus of the study is on the concepts of Training, Workload, and Employee Performance. This type of research used for this thesis is evaluative research. Evaluative because this research is directed at testing the model. Arikunto, (2012) Based on the results of the analysis together - Leadership and Commitment affect the Performance with a calculated F value of 121,311 which means valid. Then in the t test conducted to see the magnitude of the influence of the individual independent variables on the dependent variable. The estimation results we can see that the calculated t-value for variables (X1) is 15,508 (Prob.sig. = 0,000) and for variables (X2) of -13,645 (Prob.sig. = 0,000) which means t-arithmetic> t-table with significance level of 95% (percent). Then the coefficient of determination of 83.8% (percent) of the variation in the effect of changes in training and workload can explain performance. Keywords: Competencies, Work Experience, Human Resources Quality. Penelitian ini bertujuan untuk mengetahui pengaruh Pelatihan, Beban Kerja, dan Kinerja Pokja di Lingkungan Biro Pengadaan Barang dan Jasa Pemerintah Provinsi Lampung. Fenomena ini menarik minat penulis untuk meneliti dan mengkaji lebih lanjut dengan cara menguji dan menganalisis “Pengaruh Pelatihan dan Beban Kerja Terhadap Kinerja Pokja di Lingkungan Biro Pengadaan Barang dan Jasa pemerintah Provinsi Lampung”. Fokus penelitian pada konsep Pelatihan, Beban Kerja, dan Kinerja Pegawai. Jenis penelitian yang digunakan untuk tesis ini adalah penelitian evaluatif. Bersifat evaluatif karena penelitian ini diarahkan pada pengujian model. Arikunto, (2012) Berdasarkan hasil analisis secara bersama – sama Kepemimpinan dan Komitmen berpengaruh terhadap Kinerja dengan nilai F hitung sebesar 121.311 yang berarti sahih. Kemudian pada uji t yang dilakukan untuk melihat besarnya pengaruh secara individu variabel bebas terhadap variabel tak bebas. Hasil estimasi dapat kita lihat bahwa nilai t-hitung untuk variabel (X1) sebesar 15.508 (Prob.sig. = 0,000) dan untuk variabel (X2) sebesar -13.645 (Prob.sig. = 0,000) yang berarti t-hitung > t-tabel dengan tingkat signifikansi 95% (persen). Kemudian koefisien determinasi sebesar 83,8% (persen) dari variasi perubahan pengaruh Pelatihan dan Beban Kerja dapat menjelaskan Kinerja. Kata kunci: Kompetensi, Pengalaman Kerja, Kualitas SDM

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