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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 10 Documents
Search results for , issue "Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi" : 10 Documents clear
ANALISIS PENGARUH INFORMASI PROFITABILITAS YANG DIUKUR DENGAN PENDEKATAN LABA PER LEMBAR SAHAM(EARNING PER SHARE /EPS) DAN NILAI TAMBAH EKONOMI (ECONOMIC VALUE ADDED /EVA) TERHADAP CAPITAL GAIN (Penelitian Pada Perusahaan Perbankan Yang Terdafar Di Bursa Puspitawati, Lilis; -, Nurdiansyah
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research analyzed Earning per Share (EPS) and Economic Value Added (EVA)influence the banking company's stock price changes in Indonesia Stock Exchange. The sampleused is banking company which actively in Indonesia Stock Exchange trading of year 2000-2009, isalways publishing financial reports every year and the company included the biggest bankingcompany by assets.This research is using descriptive analysis method with quantitative approach. Sample ofdata is reports balance sheet, profit / loss and share price of banking statistics for 2006 to 2009. Thisresearch using the dependent variable stock price changes, while the independent variable isearningpershare (EPS) and economic value added (EVA).Based on the research that earnings per share and economic value added simultaneouslydoes not significantly influence change of stocks price on five banking companies which are listed inIndonesia Stock Exchange. Based on the partial testing earnings per share did not have significantinfluence on change of stock price in the banking companies. And partial test of the influence ofvariable economic value added can concluded that economic value added has no significant effecton stock price movements on five banking companies listed in Indonesia Stock Exchange
UJI MODEL PENGEMBANGAN KARIER, LINGKUNGAN KERJA, PENGAWASAN TERHADAP MOTIVASI KERJA DAN IMPLIKASINYA PADA KINERJA KARYAWAN DUMA MOTOR WAY HALIM BANDAR LAMPUNG Kumagaya, Yohanes P
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Existing human resources must be processed in order to become a central force that candrive the organization. Various cases of organizational failure if traced the cause is more oftencaused by human factors involved.Some conditions that can evoke the spirit of the work is in the form of career development,work environment and supervision that would have an impact on employee performance. High laborproductivity for employees is necessary in any organization in an effort to achieve the goal.Partial result of the discussion, it is known that there is a relationship between career development,work environment, motivation and performance, while the control has no effect on employeeperformance. However, all the independent variables simultaneously affect the dependent variable.
FENOMENA AUDITOR SWITCHING DI INDONESIA: ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHINYA (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia) -, Amilin; -, Nurhayati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study examines the influence of fee audit, financial distress, size audit firm, quality withauditor switching. Sample in this study are banking industry listed in Indonesia stock exchange since2005-2008. The number of banking industry that were visited in this study were 15 company with 4year observation. The method of determining the sample is by using purposive sampling method,while the data processing methods used by reseacher are the logistic regression. The result showthat fee audit, financial distress, size audit firm, and quality audit no significantly influence to Auditorswitching in banking industry in Indonesia..
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENGELUARAN GAJI PT. BUDI ACID JAYA DI BANDAR LAMPUNG Suharsana, Yohanes
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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ACTPT. Budi Acid Jaya is a company that manufactures plastic aiming for profit, it means thecompany must be able to earn income by spending a minimum and avoid instances of abuse ormistakes that that could hurt the company.The method used is the qualitative analysis is to analyze the existing problems associatedwith the theory of Accounting Information Systems is devoted to the Internal Control usingcomparative analysis. The author compares the Theory of Accounting Information Systems SalariesAccording to Agus Maulana Accounting Information Systems Salaries in PT. Budi Acid Jaya.Based on these two authors analyze the organizational units related to the PT. Budi AcidJaya less effective where the task of recording the attendance of employees and create a list ofsalaries is held by a part of HR, payroll just made a duplicate and no serial number on the evidenceso it can not cash out on its correctness and accuracy checks, comparing the flowchart TheoryAccounting Information Systems Salaries According to Agus Maulana Accounting InformationSystems Salaries in PT. Budi Acid Jaya in the areas of personnel, finance and accounting of thecurrent payroll procedures.
DAMPAK RETURN ON EQUITY DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Perbankan di BEI) -, Surtikanti; Artha, Andina Halidya
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The global economic crisis that occurred in 2008 have an impact on Indonesia's capitalmarkets, especially in the banking sector, as reflected in falling stock prices declined. Theseconditions affect the firm value because the company itself can be measured through the company'sstock price The purpose of this research is to empirically study effect of Return on Equity anddividend payout ratio either partially or simultaneously toward firm value.Population of this research are banking firm that list in Indonesia Stock Exchange during 2006to 2010. The sample used purposive sampling method and result six banking firms that used assamples in this research. To determine return on equity, dividend payout ratio and firm value,purposive sampling technique used. Data were taken from companies balance sheet, incomestatement, and notes of financial statement. Then return on equity, dividend payout ratio and firmvalue were analyzed with quantitative approach the multiple linear regression to determine theinfluence either simultaneously or partially.Based on the results of descriptive statistical analysis, partially and simultaneously return onequity and dividend payout ratio have a significant effect on firm value.
ANALISIS CORPORATE IMAGE DAN KEPUASAN NASABAH BANK BRI KANTOR CABANG NATAR Suyarti, Sri
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Banking world experiencing intense competition and always strive to maintaincustomers. Bank Rakyat Indonesia (BRI) Branch Natar South Lampung as bankingservices company that puts customer satisfaction trying to build a positive image thatconsumers would be interested in purchasing or re-use the services they provide. One wayto build a positive image in question is build customer satisfaction by setting the vision andmission of the company in the management of service oriented corporate image.Performance given the Bank BRI branch Natar overall have given satisfaction tothe customer in accordance with the expectations of the customers of Bank BRI BranchNatar.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERTAMBANGAN Nasyaroeka, Jhon
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The Company is an entity engaged in a commercial corporation that involved many peopleincluding shareholders. stakeholders. Where do they have their own interests. But in a company theyhave the same goal which is to get a high value of the company. In many corporate businessactivities to improve corporate value them by revealing corporate social responsibility (CSR). Withthe company's conduct and disclose CSR activities can affect the value of the company.The results of this study indicate that the disclosure Coroprate Social Responsibility (CSR)effect on firm value. which has been proved by the classical assumption test (normality test,autocorrelation, multikolonieritas test, test heterocedastisity) with significant results. And tested witha regression model (test determinants, the test statistic F, the test statistic t) with the result that theCorporate Social Responsibility (CSR) effect on firm value.
ANALISIS DANA PIHAK KETIGA DAN KREDIT BERMASALAH TERHADAP TINGKAT PROFITABILITAS PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA -, Rudy
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Bank funds which can be obtained from the bank's own capital from shareholders, fromother agencies and from the public in the form of demand deposits, savings deposits and the socalled third party funds. Funds collected are allocated in order to achieve profitability and maintainsufficient liquidity position remains secureThe high non-performing loans due to credit expansion undertaken in the past are moreconcentrated in the property sector, giving rise to the growth of non-performing loans.To survive, the banks have to raise the level of profitability. Profitability describes the ability of thebanking companies to profit through all of the capabilities and resources. The results of the analysisobtained by partial LDR variables have a significant effect on the profitability of the banking industryand the partial NPL variable has no significant effect on profitability.
PARTISIPASI PEREMPUAN DALAM PERUMUSAN KEBIJAKAN PEMBANGUNAN EKONOMI DI KELEMBAGAAN DAERAH KABUPATEN LAMPUNG TENGAH -, Herlintati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Regional economic development is a change for the better, the economy that includes theestablishment of new institutions, the development of alternative industries, improving the capacity ofthe existing workforce to produce products and services better, identifying new markets, transfer ofknowledge knowledge and development of new businesses in order to improve the economic andsocial welfare.The results showed that the capacity and participation of women in leadership positions whodetermine the policy / decision-economic development plans in the region is still relatively weakinstitutions, lack of access to women's involvement in the formulation of the program due to thecomposition of factors on the structural position of women in institutions, lack of knowledge,experience and capabilities of women in the formulation of program access, program establishmentand implementation of economic development programs at the institutional center of Lampungregency.Ability and women's participation in responding to proposals from the community ineconomic development in the institutional area in Lampung regency was still relatively limited. abilityin response to the proposed program and budget of the subordinate financing in economicdevelopment is still relatively weak institutions. The low composition on the structural position ofwomen in local institutions turned out to limit the access capability, authority and power of women toinfluence decisions in the formulation of the proposed policy. Women's ability to defend and fight forthe proposed program is still weak or not yet optimal. Based on these results concluded thatwomen's participation in the formulation of economic policy in the institutional area of Lampungregency was still low.
PENGARUH PENGAWASAN PEKERJAAN DAN KONFLIK KERJA TERHADAP STRESS PEGAWAI PADA CV. FAUTRA NUSANTARA BANDAR LAMPUNG -, Ahirudin
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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ACTHandling conflict in employees that are not appropriate and wise can impact on anuncomfortable work environment. It does not stop at the situation alone but can continue to be aburden on the employees themselves. The ability of employees in the face of conflict / stresscertainly not the same. It would be very dangerous for the employees who have the endurance toproblems / low pressure because they are in a state of uneasy atmosphere that mental pressure(stress).The study, conducted analytical research, this type of research is intending to make apresentation and to find the relationship and influence between variables - variables. From theresults of processing for proving hypotheses have been found answers to the hypothesis that jobcontrol significantly influence employee Stress in CV. Fautra archipelago. With the correlation (r)between variables X1 and Y is 36.6% of the variable (Y). While the value of r Square is at 0.133 or13.3 percent.Conflicts of work have a significant effect on CV Stress employees. Fautra archipelago. Withthe correlation (r) between the variables X2 and Y is equal to 0.414 This value gives the sense thatthe variable (X2), which is used in the model has a high correlation of 41.4% to variable (Y). Whilethe value of r is equal to 0.171 Square this means work can explain the variable Conflict of 17.1percent. Supervision of work and labor conflicts with the same significant effect on CV Stressemployees. Fautra archipelago. With the correlation (r) between the variables X1, X2 and Y is equalto 50.4% of the variable (Y). While the magnitude of R Square is equal to 0.254 means that thevariables X1, X2 able to explain by 25.4 percent to variable Y (Stress employees).

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