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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 9 Documents
Search results for , issue "Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi" : 9 Documents clear
ANALISIS RASIO PROFITABILITAS PADA KEPUTUSAN PENERBITAN RIGHT ISSUE Fahmi, Irham
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research want see about condition campany in perspective profitability ratio in beforeand after right issue. Decision right issue is a decision in make company will be recovery or healtagain, and future effect to profitability company will increase.The result in research is show condition company after right issue more better if comparebefore right issue. In statistic test with Wilcoxon Signed Ranks Test we can see insignificant inprofitability before and after right issue (p-value > 0,05). The average before right issue in 1999 is1,0732 and after right issue is 0,7030. The found of right issue can make company have programinvestment or make new product.Source financial of right issue more safe if compare of banking, especially risk managementperspective. Right issue is fund of internal company, especially of preventive right.
ANALISIS INTELLECTUAL CAPITAL TERHADAP KINERJA BUMN Wiratno, Adi; -, Sukirman
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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This study is an empirical research on state-owned enterprises under the title IntellectualCapital Analysis of the Performance of State Owned Enterprises, which aims to: (a) In order to testempirically the influence of intellectual capital (VAIC) of market value (M / B), (b) To test empiricallythe effect intellectual capital (VAIC) to profitability (ROE). (c) in order to test empirically the influenceof intellectual capital (VAIC) on the growth of revenue (GR). the sample was selected by purposivesampling as much as 7 companies. The data used in the form of soft copy of the financial statementsstatse-owned companies from 2007 until 2010 which have been audited and published. Thisresearch uses analysis tool Partial Least Square (PLS). Based on the research results can beconcluded that:1. Intellectual capital (VAIC) proved to affect the market value (M / B).2. Intellectual capital (VAIC) proved to affect the profitability (ROE).3. Intellectual capital (VAIC) proved influential on the growth of revenue (GR).Investments in intellectual capital to be one alternative that can be done by the company toincrease the market value of profitability, and growth rate. Enterprises need to improve efficiency inthe management of physical capital, improve the competence of employees and create efficienciesin routine operational processes of the company.
ANALISIS KEPUASAN KONSUMEN PADA HOTEL SMIP KRIDA WISATA BANDAR LAMPUNG Loka, Irianto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Employers who do business in the field of hotel services they should be able to competeclosely with each other. Who is good at predicting the possibilities that will happen in the future inservice businesses and has been prepared to spend the strategies to address the possibility he willbe able to compete in the business services.One hotel tried to boost the quality of services delivered to achieve customer satisfaction isHotel SMIP Tourism Activities Belfast, this hotel is a place of hospitality science education to educatethe SMIP (Tourism Industry High School) for a diploma in Hospitality and tourism businesses.Unfortunately the end of the hotel considers SMIP Krida Tourism can not provide good service tomeet customers' needs. That's because the candidates still see where the hotel guests Krida Travelis still managed by students and as a place of learning.The purpose of this study was to measure how much influence Against Quality of ServiceCustomer Satisfaction On Travel Hotels SMIP Krida Bandar Lampung
STUDI TENTANG KUALITAS AUDIT DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA -, Amilin
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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This study tests the hypothesis that Due Professional Care, audit complexity, time budgetpressure partially affect the audit quality. Respondents in this study are auditors who worked forPublic Accounting Firm in Jakarta choosed by Convenience sampling method. The multipleregression used to test the hypothesis. Using data from a survey amongst 103 auditors in Jakarta,the study suggests that due professional care effect to audit quality, whereas audit complexity andtime budget pressure are not effect to audit quality.
ANALISIS PERBEDAAN RETURN SAHAM SEBELUM DAN SESUDAH MELAKUKAN STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Lestari, Winda Rika
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Stock split is one of corporate action which done by company with the purpose to arrangethe stock price which traded become more active. The purpose of this research is to analyze thedifferences of stock return and stock liquidity before and after stock split at companies listed inIndonesia Stock Exchange Periode 2005-2009. The stock liquidity in this research measured usingthe trading volume parameter because the trading volume is the increasing of buying and sellingactivity by the investor in Indonesia Stock Exchange. The characteristic of this research is eventstudy, that is the study to learn the market reaction toward an event or the information of eventpublished as an announcement. The samples in this research are 27 companies with purposivesampling technique, that is using stock split sample in year 2005-2009 and does not perform theother corporate action. The analysis model is used paired sample t-test by comparing 15 days beforeand 15 days after stock split. The result of this research shows that there is no the average ofsignificant differences among stock return and after stock split, while the stock liquidity shows thatthere is the average of significant differences volume before and after stock split.
ANALISIS FAKTOR-FAKTOR PERUSAHAAN YANG MEMPENGARUHI KINERJA EKSPOR (Studi Kasus Perusahaan Ekspor Di Provinsi Lampung Model Komparasi) Dharma Tilaar, Andy Fitriyadi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Globalization will bring opportunities for the companies to enter foreign market. However, tosuccess in that kind of market it will depends on some factors. This study try to find out what factorsbasically contribute to the success of companies in Lampung in entering international market.Using twenty seven companies that involved in exporting activities in Lampung, the study found outthat statistically internal and external factors do have contribute to the firms’s export performance.Moreover, this study among others conclude that government should play their roles in creatingconducive atmosphere for the business sectors by reducing high cost economy. Limitations,suggestions and implication of this research are also discussed
PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SAHAM TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (BEI) Jatiningrum, Citrawati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research aims to prove empirically the influence of fundamental factors (NPM, EPS,ROA, ROE, DPR, DER, PBV) and total risk of stock of either through parsial and also simultan tostock price at manufacturing business which go public in Indonesia Stock Exchange. Technique ofIntake sampel use the method of purposive sampling, is so that obtained by sampel as much 10manufacturing business enlisted in BEI period 2006-2009. Hypothesis test done by using linearanalysis regresi model and multiple linear regresi. Result of this research indicate that by parsial isNPM (net profit margin), EPS (earning per share), ROA (return on asset), and PBV (price to bookvalue) having an effect on signifikan to stock price, while ROE (return on equity), DPR (dividendpayout ratio), DER (debt to equity ratio), and total risk of company stock do not have an effect on thesignifikan to stock price. But by simultan is fundamental factor (NPM, EPS, ROA, ROE, DPR, DER,PBV) and total risk of stock have an effect on the signifikan to stock price at manufacturing businesswhich go public in Indonesia Stock Exchange (BEI). Result of test by parsial indicate that do not allindependent variable have an effect on to stock price, meaning that stock price do not mirror allexisting information, this matter because of capital market in Indonesia still the in form of weak go tostrong semi, and also stock price also can be influenced by factors of outside this research liketechnical factor and or economic factor. By parsial result of this research is consistent with theresearch of Krisantini Putri (2008), while by simultan result of this research is consistent with theprevious research done by Anastasia et al. (2003).
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT DESA BALAM JAYA PADA KANTOR KECAMATAN WAY KENANGA KABUPATEN TULANG BAWANG BARAT Lestiana, Fevi; Irawan, Andri
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

District Office District Way Boxwood Bone Garlic is one example of a government agencymust provide services to the community who require paperwork, letters and so on. District OfficeDistrict Way Boxwood Bone Garlic as a government agency tasked with providing public services isalways required to work optimally serve the community. In reality, not all employees Boxwood WayDistrict Office can provide good service to the community, as well as employee morale, not everyemployee has a high morale. It certainly will affect people's satisfaction with services provided theDistrict Office Boxwood Way.The purpose of this study was to determine or measure the influence of communitysatisfaction with quality of service to the Village Balam Jaya at the District Office District BoxwoodBone Onion Way West Based on existing problems, the authors use a simple regression analysis thevalue of R, R2 and adjusted R2 std. Error. The value of correlation coefficient (R) which indicates thelevel of relationship between variables (0.752). Determininasi R2 coefficient (R square) of 0.567.Shows that public satisfaction is influenced by the quality of service while the remaining 56.7%amounting to 43.3% influenced by other factors or variables not examined in this study. Gained4.550 quality of service t count> t table while (dk = n-2 = 97-2 = 95) is equal to 1.658. So 4.550 tcount> t table 1.658, meaning that Ho Ho is rejected and accepted, the conclusion is there isinfluence between service quality to satisfaction Balam Jaya villagers who take care of populationadministration. If the view of probability (sig) of 0.000 <0.05 so Ho rejected and Ha accepted.
ANALISIS PENGARUH PERPUTARAN KREDIT TERHADAP TINGKAT LIKUIDITAS KOPERASI KREDIT BUNGA TANJUNG LAMPUNG TENGAH Nasyaroeka, Jhon; Y, Rina milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Cooperative is a business entity consisting of a cooperative or legal entity, with bases itsactivities based on the principle of cooperation as well as people's economic movement, which isbased on the principle of kinship.Credit Cooperative Central Lampung Tanjung Bunga also givecredit to the community or its members.Constraints that often occurs in credit payments are late in paying its debts and uncollectibledebts and this can affect the velocity of money in the cooperative. Therefore please note the level ofhealt cooperatives. The purpose of this study was to determine the effect of rotation on the level ofliquidity credit rate credit cooperatives promontory lampung middle years 2008-2010.Data collection techniques in this study using library research and observation (observation).Data analysis techniques (1) determine the level of liquidity and credit turnover, (2) calculate theregression coefficients by using simple linear regression equation, (3) testing the regressioncoefficients to determine whether the credit cycle really affect the level of liquidity.Based on the above test results are: (1) regression equation Y = 1.004 + - 0.051 X (2) t0 = -0.075, while ta / 2: n-2 = 2.3534, for t0> - ta / 2: n-2 then Ha H0 is accepted and rejected. This showsthat the velocity of the credit has no effect on liquidity. Kuatya cooperative capital and obedience ofthe members to pay these loans play an important role of the cooperative to meet its obligations.

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