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Contact Name
Maria Edistianda Eka Saputri
Contact Email
jurnalgema2020@gmail.com
Phone
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Journal Mail Official
jurnalgema2020@gmail.com
Editorial Address
Jl. Purnawirawan no 14 Gedung Meneng, Bandarlampung, 35145
Location
Kota bandar lampung,
Lampung
INDONESIA
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.
Arjuna Subject : -
Articles 10 Documents
Search results for , issue "Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi" : 10 Documents clear
ANALISIS BRAND IMAGE THE COFFEE CAFE BANDAR LAMPUNG Sari, Novita
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Brand (brand) is not only an important tool to attract consumers but also an intangible asset thatis important for the company to influence consumers in choosing a product. The Coffee cafe is one ofthe cafes in Lampung that provides food and drink which has a high taste.Based on the result of the research, it can be concluded that there are 13 attributes which formthe brand image of The Coffee Bandar Lampung in the minds of the community namely: Delightful taste,Original Coffee, The coffee scent, Famous or popular place, Strategic location, Clean, Narrow parkingarea, Safe place because there are many CCTV, Comfortable, Neat, Friendly Service, Fast Service, andAffordable Price.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN PERSEDIAAN PADA APOTEK GRATIA LAMPUNG TENGAH Suharsana, Yohannes; Natalelawati, Ignasia
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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The purpose of this research is to control inventory by using two method of measurement that isinventory turnover and number of day's sales in inventory with data collecting method in this research isby interview, documentation and doing library research.Data used in this research is primary data that is data obtained directly from first source orplace of research object that is from Apotek Gratia. And with the type of research that uses is a methodof quantitative analysis and qualitative analysis methods. Data analysis technique used in this researchis quantitative analysis with calculation Ratio of Inventory Turnover. After that based on the results ofthe calculation of 20 products sampled described by the difference of average age of inventory less thanor equal to than 22 days declared effective and efficient whereas if the average age of inventory morethan 22 days declared ineffective and efficient.The product used as a sample of 20 products from 4 groups in 2015 - 2016 has been largelydeclared effective and efficient in inventory management. Based on the calculation of InventoryTurnover Ratio 20 of the sampled products show the difference in average days of inventory less thanor equal to 22 days.Looking at the results by calculating Inventory Turnover and the statement that Gratia Drugtrokeis effective and efficient in inventory management although it has not used this method in determiningthe amount of inventory but it is still advisable to use this method in inventory control for non-sampelproduct inventory.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN GO PUBLIC YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2009-2012 Wibaselppa, Anggawidia
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The scoring of the profitability performance level of banking companies, that can be seen andmeasured through financial report by analyzing the influence of Capital Adequacy Ratio (CAR),Operational Burden / Operational Income, Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM)toward Return on Assets (ROA) banking profitability. The purpose of this research is to determine thescoring of the profitability performance level of banking companies. Sample taking technique usedpurposive sampling.The samples are gotten are 8 go public banks which listed in Indonesia Stock Exchange whichare private banks and BUMN banks. The analysis method in this research used double linear regressiontest and hypothesis test used t-statistic to test coefficient regression partially. The hypothesis test resultpartially (t test) shows CAR, LDR, NIM do not influence significantly toward. Banking Profitability (ROA)while BOPO influences significantly toward Banking Profitability (ROA). Adjusted R2 score in go publicbank regression model obtained 0,375. It shows how big the influence of independent variables areCAR, BOPO, LDR and NIM toward dependent ROA variable while the rest 54,5% is influenced by othervariables. If R2 score tends to 1 therefore independent variables (CAR, BOPO, LDR and NIM) becomemore influence in explaining dependent variable (ROA)
ANALISIS IMPULS BUYING PADA KONSUMEN CHANDRA SUPER STORE TANJUNG KARANG Arpan, Yunada; S, Rina Magdalena
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to analyze the effect of price discounts and display of shelves on impulsepurchases on consumers Chandra Super Store Tanjung Karang. The population in this study is thevisitors who shop at Chandra Super Store with an infinite number of consumers. Sampling techniqueusing probability sampling method by using simple random sampling with the number of samples of 100people. Data collection techniques used questionnaires that have been tested for validity and reliability,and data analysis techniques used are multiple regression.Based on the results of research and testing simultaneously (test f) obtained Fhitung 45,007 >Ftable 3.09 it can be interpreted the discount and rack display significantly affect the purchase ofimpulse at consumers in Chandra Super Store Tanjung Karang and based on partial test (t test)obtained value Thitung variable discount price of 5.939 > ttable 1.660, and for display rack obtained tcount of 5.202 > ttabel 1.660. In the variable of research result obtained coefficient of determination (R2)equal to 0,481 indicate that impulse purchasing influenced by price cut and display rack equal to 48,1%,while rest 51,9% influenced by other factors outside factor studied. While the relation of price discountand shelf display together to purchase consumer impulse, then get regression equation Y = 3,248 +0,459bX1 + 0,519bX2.
ANALISIS KEMAMPUAN NUMERIK MAHASISWA JURUSAN AKUNTANSI STIE GENTIARAS Eka Saputri, Maria Edistianda
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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This study aims to determine the effect of numerical ability on Accounting learning outcomes ofSTIE Gentiaras first semester students in 2017/2018 academic year. This research is quantitativeresearch with ex-post facto research method. The population of this study is all first semester studentsof STIE Gentiaras in 2017/2018 academic year, and the sample was selected using simple randomsampling technique. Data collection is done through test and document method.The data analysis technique used in this research is simple regression analysis followed by testof determination and T test. Based on the result of the research, it can be concluded that: (a)Regression equation X (Numeric Ability) to Y (Accounting Learning Outcomes) is Y = 35,374 + 0,408X1; (b) numerical ability has significant effect on Accounting learning result of the first semester studentof STIE Gentiaras in 2017/2018 academic year; (c) The effect of variable X (Numerical Ability) tovariable Y (Accounting Learning Outcomes) is 36.6%
ANALISIS KINERJA PEGAWAI PADA PT. BANK LAMPUNG KANTOR CABANG PEMBANTU KARTINI -, Santi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

In addition to promotions, other factors that allegedly have an impact on employee performanceare mutations. This research was conducted at PT. Bank Lampung, Branch Office Kartini. The results ofthis study indicate that the partial promotion of position and mutation affect the performance of theemployees at PT. Bank Lampung, Branch Office Kartini.By using F test and the level of significance using 0.05, it obtained F arithmetic amounted to43.353. Because F arithmetic > F table, it can be concluded that jointly promotion positions andmutations have a significant effect on employees performance of PT. Bank Lampung, Branch OfficeKartini.
ANALISIS MOTIVASI KERJA DOSEN STAI ANNUR LAMPUNG SELATAN -, Riyuzen
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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High quality of graduates, complete facilities and infrastructure, effective learning system,reliable lecturers, competitive pricing / cost of education and strategic campus location have notguaranteed the existence and development of a private Islamic university. Organizational culture istherefore expected to follow, select and innovate the changes.The result of the research shows the correlation between the two variables of organizationalculture on the motivation of lecturer in STAI Annur, Lampung Selatan. The positive direction ofrelationship indicates that the existence of good relation and influence of organizational culture willmake the motivation of lecturer in STAI Annur Lampung Selatan increasing.
ANALISIS PENDAPATAN ASLI DAERAH KOTA BANDAR LAMPUNG TAHUN 2011-2015 Kumagaya, Yohanes P; Maysita, Yessikha Herminia
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Local original income is an income that has an important role for the stability of development ofa region starting from the economy, the infrastructure, the provision of services to the community andothers. In financing local household affairs, local governments should be able to maximize sources oflocal revenue, one of the most important is derived from local taxes. This research is a replication anddevelopment of research conducted by Isfatul Fauziah et al. In 2014 with the object of research in theOffice of Revenue Management of Finance and Assets District of Malang. The aim of this study is todetermine the level of effectiveness and the level of contribution of each type of local tax on localoriginal income in the city of Bandar Lampung.From the analysis, it is known that in the period of five years the type of tax which has highestincome effectiveness rate is derived from non-metal mineral and rock taxes of 124.17%. As for thelowest level of effectiveness of revenue comes from parking taxes with a percentage of 47.2%. Whilethe contribution of local tax to the highest revenue of the region is from street lighting tax withpercentage of 18.36% and the lowest contribution comes from non metallic mineral and rock taxes withpercentage of 0.24%.
FAKTOR YANG MEMPENGARUHI MINAT NASABAH BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) KOTABUMI KANTOR CABANG BANDAR LAMPUNG -, Kuswarak; Yamin, Yuliana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
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Many factors influence people in taking a decision to connect with a bank. It is certainly basedon someone’s interest. The purpose of this study is to determine the factors that play a role ininfluencing customer interest to the company. The hypothesis of this research is service factor, product,facility and location access affect customers’ interest in BPRS Kotabumi, Branch Office BandarLampung.The result of the research indicate that service factor, product, facility and location access havepositive and significant influence to customers’ interest of BPRS Kotabumi, Branch office BandarLampung and all four factors together influence to customers’ interest of BPRS Kotabumi, Branch officeBandar Lampung. These four factors also affect customers’ interest by 75.9%.
Vocabulary Learning Strategies of Accounting students of STIE Gentiaras Bandar Lampung Estisari, Kristina
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 1 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Salah satu tantangan terpenting yang akan dihadapi peserta didik selama proses belajarbahasa kedua adalah belajar kosa kata. Kosakata telah diakui sebagai hal yang penting untukpenggunaan bahasa di mana pengetahuan kosa kata yang tidak memadai tentang peserta didikmenyebabkan kesulitan dalam pembelajaran bahasa kedua. Jadi dalam hal belajar kosakata dalambahasa kedua, siswa perlu dididik dengan strategi pembelajaran kosa kata. Tujuan dari penelitian iniadalah untuk mengetahui strategi pembelajaran kosa kata bahasa Inggris yang diadopsi olehmahasiswa Akuntansi STIE Gentiaras, Bandar Lampung. Subjek penelitian adalah 22 mahasiswa padasemester ketiga. Tujuan kedua dari penelitian ini adalah untuk mengetahui distribusi strategipembelajaran kosakata yang digunakan oleh mahasiswa Akuntansi STIE Gentiaras, Bandar Lampung.Instrumen yang digunakan dalam penelitian ini adalah kuesioner 25 item yang diadaptasi daritaksonomi Schmitt untuk strategi pembelajaran kosa kata. Data dianalisis dengan menggunakanfrekuensi, persentase, dan mean. Skor rata-rata menunjukkan distribusi strategi. Hasil penelitianmenunjukkan bahwa penggunaan strategi Memori yang paling sering digunakan oleh siswa yangdianggap intermediate students dalam bahasa Inggris. Strategi kedua yang sering digunakan adalahstrategi Sosial (Discovery). Strategi ketiga yang sering digunakan adalah strategi Penentuan. Strategikeempat yang sering digunakan adalah strategi Metakognitif. Strategi kelima yang sering digunakanadalah strategi Kognitif. Sedangkan strategi yang paling sedikit digunakan adalah strategi Sosial(Konsolidasi) dengan skor rata-rata terendah. Namun, temuan ini akan menguntungkan guru untukmengembangkan pengajaran kosa kata yang efektif dan untuk memberi siswa strategi pembelajarankosa kata yang sukses.

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