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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
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ANALISIS KINERJA KOPERASI KREDIT DI BANDAR LAMPUNG Merry Purwati, Agnes Susana
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Target of this research is to analyse channeling of credit to co-operation performance andanalyse credit risk to co-operation performance at Co-Operation Credit (KOPDIT) in BandarLampung. In executing this research of writer use descriptive method with approach of survey,(KOPDIT) in Bandar Lampung and credit risk have an effect on and negativity of signifikan to cooperation performance at Co-Operation Credit (KOPDIT)Its implication of influence of channeling of credit risk and credit to co-operation performanceis the importance of make-up of attention at member background/co-operation member candidate toconduct loaning and the importance of assessment of character/nature of from lender candidateconducted well and correctness.
ANALISIS KINERJA PEGAWAI PADA DINAS KEBERSIHAN DAN PERTAMANAN KABUPATEN LAMPUNG SELATAN -, Susilawati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Work performance assessment is used to increase organization performance. A superiorofficial assessor in a functional is not only to give legality of assessment result from official assessor,but it is more function as motivator and evaluator how effective the official assessor assessed.Civil servant’s obligation that has clearly regulated and must be obeyed by every civilservant is the form of discipline that implanted in every civil servant which one of the goals is toimprove its performance.Nowadays Department of Cleanliness and Park South Lampung has supervision and goodincentive provision. It can be seen from many kinds of the existing rules and also motto organizationthat oriented in employees’ performance. From the analysis proves that the supervision andincentives have a positive influence to the employees’ performance.
ANALISIS KINERJA KONTEKSTUAL KARYAWAN PADA PT AEROJASA CARGO JAKARTA Perwitasari, Erni Pratiwi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Empowerment is rising employee potential and increasing their motivation so that they willbe more adaptive. Employee empowerment is the key to create employee’s power that motivated sothat they are working properly and excitedly with their vision. An outcome work that reached by aperson in performing his or her duties of work achievement, responsibility , obedience , honesty ,cooperation and initiatives is called performance. Performance is formed by an employee motivationand performance can be final result, in a form of behavior, skill, competence, facilities and specificskill that can support the achievement of a goal organization.This research was done on employee of PT. Aerojasa Cargo Jakarta. The result of thisresearch concluded that employee empowerment and motivation have positive reciprocal influenceboth partial and simultaneous on contextual performance.
ANALISIS KUALITAS KARYAWAN TERHADAP KEPUASAN PELANGGAN CV RAJA PROPERTY BANDAR LAMPUNG Savitri, Citra
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The problems in the CV. Raja Property Bandar Lampung is the quality of the employeeshave not been effective in terms of treating damaged housing facilities and promotion the companiesare less intense in marketing products and services. Other than that, costumer satisfaction is on thelow level on the facilities and infrastructure in the CV. Raja Property Bandar Lampung. The purposeof this research is to analyze and describe the quality of the customer's employee to customersatisfaction CV. Raja Property Bandar Lampung.The result of the research that the level of customer satisfaction is very satisfied with the goodservice with a percentage of 53.33%, while the level of quality of service is very satisfied with thepercentage of 46.67%, satisfied with good service 53.33 % and less satisfied with the service of alow 46.67%.
PENGARUH STRATEGI DIVERSIFIKASI TERHADAP RISIKO DAN KINERJA PERUSAHAAN REAL ESTATE DI INDONESIA Pranyoto, Edi
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Diversification is effort to develop business by extending number of segment in business andgeographical and also extends market share or develops various products. The purpose ofdiversification are to lesses risk and increases firm performance. Purpose of this research are toknow the influence of diversification on risk and firm performance. Type of data in this research ispanel data type, that suggested to use method of GLS ( Generalized Least Square). Where in thismethod can be analysed with two approach model, that is model affects fixed (FEM) and randommodel effects ( REM). From both the model can be determined the best model to be used in modelequation.The results showed that the diversification variable does not affectto total risk andunsystematic risk, but have effect to systematic risk of the company. Moreover, the results showedthat diversification significantly influence to the market performance of the company, but does notaffect to the company's operational performance. This matter happened because most real estatecompanies in Indonesia are diversified have the same effort with core business and have positivecorrelation with core business, so diversification does not have effect to firm performance. Result ofthis research indicates that diversification of business cannot less risk and cannot increase firmperformance.
ANALISIS SISTEM INFORMASI MANAJEMEN DIGITAL DALAM PEMENUHAN KEBUTUHAN NASABAH PT. BANK NATIONALNOBU, Tbk CABANG CENTRAL PLAZA BANDAR LAMPUNG Dharma Tilaar, Andy Fitriyadi; Ines, Then
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

One of the risks that so far have not been widely anticipated is a failure of bankingtransactions through information technology (technology fraud) which in banking risk including as riskoperational category.The application of information system management digital as part of information technologyin internet banking will improve the efficiency, effectiveness, and productivity as well as increase therevenue by sales system which is more effective than conventional banks.The use of internet in technology makes consumer more comfortable and fulfill of customerneeds because of technology can be used anytime and anywhere without worry of late in doingtransaction. In this case the bank needs to increase security and facilities so that the quality of ebanking services will always be maintained.
ANALISIS KEPUASAN KONSUMEN RESTORAN CEPAT SAJI KENTUCKY FRIED CHICKEN (KFC) CABANG KOTA PALEMBANG Nasir, M
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Service has the great potential in forming the perceptions and attitudes of consumer toobtain satisfaction. Customer satisfaction level is determined from type of product and service thatwill be able to be worth selling if continuously gets sales increased.Customer satisfaction factor be the essential element in long-term success especially infranchise companies which working in fast food area. To be an effective fast-food company so thecompany needs to make deliveries consistent, on time, food quality and the total service. KentuckyFried Chicken Palembang branch has the standard of service quality especially for officer whodirectly interacts with consumers by making some rules in accordance with the concept of servicequality. Result of data analysis shows there is effect between services to customer satisfaction inKFC Palembang branch.
ANALISIS PERBANDINGAN JUMLAH SIMPANAN BERDASARKAN SEGMENTASI DEMOGRAFIS PADA ANGGOTA KOPERASI WANGUN RAHARJA CIMAHI Irawan, Andri
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Cooperative is one of the company that bases its activities on the principle of people'seconomic movement based on the principle of kinship. Cooperatives are business organizationsowned and operated by the individual for the common interest.Type of research is a case study to compare the amount of deposits of Cooperativemembers Wangun Raharja based on demographic segmentation variable gender and number ofdeposits. This study is a continuation from previous research conducted by Irawan (2014). Statisticsused were non-parametric statistical analysis by using the Independent Sample Test. The populationin this study are members of the Cooperative Wangun Raharja while sampling method is done byusing judgment sampling is to take 100 members of the cooperative consisting of 50 members of themale and 50 female membersBased on the analysis by using the Independent Sample Test have shown variants and theaverage amount of deposits of male members and female Cooperative Wangun Raharja has thesame amount
ANALISIS INTERNAL CONTROL AKUNTANSI PENJUALAN PADA PT. POMAL TANI MANDIRI BANDAR LAMPUNG Lestari, Fransiska Wahyu; Susanti, Desma
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Sales accounting information system is needed to provide evidence of adequate recordingand reporting on all activities of the company's sales, so it can be useful information for the benefit ofthe leadership in decision-making ( Mulyati, 2005). Internal control system by Mulyadi (2008 : 163 )includes organizational structure, methods, and coordinated measures which aim to keep the wealthof the organization, check the accuracy and reliability of accounting data, promote efficiency andencourage compliance managementHowever, in the company there are some system cash sales and credit sales are not inaccordance with the theory. For cash sales system that is not in accordance with the theory that thesales department , the warehouse / delivery of goods, and parts shipments. As for credit sales, partof which is not in accordance with the theory that the sales department, the warehouse / delivery ofgoods, parts delivery, billing section .
ANALISIS PENGENDALIAN PERSEDIAAN OBAT-OBATAN PADA PUSAT KESEHATAN MASYARAKAT (PUSKESMAS) DI KOTA BANDAR LAMPUNG Ramadhaniyah, Rieka
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Inventory control of medicine was analyzed by two methods, the first one related to theinternal control of data analysis used in this research is descriptive qualitative field research throughobservations and interviews and distributed questionnaires for the supervision and control ofmedicine supply. And The othe one for calculate the minimum inventory levels using EconomicOrder Quantity (EOQ) and Reorder Point (ROP). By calculation using the method it can be seen theamount of medicine money must be provided in order to avoid gaps stock.The results of the study are the internal control medicine supply has been effectivealthough there are still some shortcomings. Based on the EOQ calculation shows that from theexample of calculation with EOQ method with some medicine samples can be concluded that thecalculation of medicine supplies must be calculated carefully so that the vacancy does not occur sothat the medicine remains available medicine supply.

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