GEMILANG: Jurnal Manajemen dan Akuntansi
type: channel
description: Journal Title: Jurnal Manajemen dan Akuntansi Initials: GEMILANG Frequency: Januari, April, Juli dan Oktober Print ISSN: 2962-4428 Online ISSN: 2962-3987 Editor in Chief: Dyah Palupiningtyas., SE., MSi DOI: 10.56910 Publisher: BADAN PENERBIT STIEPARI PRESS GEMILANG: Jurnal Manajemen dan Akuntansi;, ISSN: 2962-3987 (Online), ISSN: 2962-4428 (Cetak) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober) Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Baru Peringkat 5 mulai Volume 2 Nomor 4 Tahun 2022 sampai Volume 7 Nomor 3 Tahun 2027. Indexed by : Journal Sponsors and Partners :
publisher: BADAN PENERBIT STIEPARI PRESS
language: en-US
publication name: GEMILANG: Jurnal Manajemen dan Akuntansi
issn: 2962-4428
items: Pengaruh Media Sosial, Skin Health Awareness, Brand Preference, dan Kualitas Produk terhadap Pembelian Produk Skincare
items: Pengaruh Pelatihan, Motivasi, dan Lingkungan Kerja terhadap Kinerja Pegawai
items: Kompleksitas Regulasi Administrasi Keimigrasian dan Dampaknya terhadap Layanan Publik
items: Implementasi Peningkatan Kualitas Lingkungan Perusahaan terhadap Kepuasan dan Kinerja Karyawan di PT Madu Baru Yogyakarta
items: Representasi Bahasa Promosi dalam Algoritma Media Sosial : Pengenalan Produk dan Penguatan Merek
items: Strategi Pemasaran Loyalitas Merek di Media Sosial: Membangun Keterlibatan Pelanggan yang Berkelanjutan
items: Pengaruh Kepemimpinan Transformasional dan Komitmen Organisasi terhadap Kinerja Karyawan melalui Kesiapan Berubah di Sekretariat Jenderal DPR RI
items: Pengaruh Brand Image dan Brand Personality terhadap Brand Loyalty pada Coffee Shop
items: Determinan Ketimpangan Distribusi Pendapatan Kabupaten/Kota di Provinsi Bali
items: Brand Trust Sebagai Mediasi User-Generated Content dan Influencer Marketing Terhadap Brand Equity Six Letters Coffee
items: Determinasi Kinerja Keuangan Perusahaan Manufaktur: Peran Modal Intelektual, Struktur Modal dan Ukuran Perusahaan
items: Analisis Penerapan Cost-Volume-Profit (CVP) pada Perencanaan Laba di Alma Network Solution
items: Dampak Modal Sosial dan Literasi Keuangan terhadap Inklusi Keuangan BUMDes di Kabupaten Gorontalo
items: Integrasi Akuntansi Manajemen, Digitalisasi Qris Dan Prinsip Syariah Pengukuran Kinerja UMKM Menuju Ekonomi Berkelanjutan di Kecamatan Kabanjahe
items: Analisis Pengaruh Penanganan Keluhan dan Kepuasan Konsumen terhadap Loyalitas Konsumen Sim Card Telkomsel pada Masyarakat Kota Surakarta
items: Market Delivery Model untuk Cost Efficiency terhadap Customer Satisfaction in Logistics di Indonesia: Tinjauan Literatur
items: Pengaruh Struktur Modal dan Return On Investment terhadap Nilai Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia
items: Proporsi Pekerja Migran dan Faktor Ekonomi terhadap Tingkat Pengangguran Terbuka di Indonesia
items: Pengaruh Perceived Usefulness, Social Influence dan Perceived Risk terhadap Intention To Use Qris
items: Alih Fungsi Lahan Pertanian dan Kesejahteraan Masyarakat di KEK Mandalika
items: Pengaruh Konten Kreatif, Engagement Rate dan Trust In Influencer Terhadap Brand Engagement Produk Glad2glow di Kalangan Gen Z Kota Denpasar
items: Analisis Tingginya Turnover Karyawan sebagai Faktor Penghambat Peningkatan Kinerja SDM pada Sektor Industri Kuliner
items: Analisis Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan
items: Analisis Penerapan Standar Operasional Prosedur (SOP) dan Disiplin Kerja dalam Meningkatkan Efektivitas Kinerja Karyawan
items: Peran Brand Loyalty, Brand Awareness, dan E-WOM terhadap Purchase Intention pada Klinik Kecantikan
items: Peran Kinerja Keuangan dan Struktur Aset sebagai Prediktor Agresivitas Pajak Emiten Sektor Kesehatan di Indonesia
items: Pengaruh Kualitas Laporan Keuangan terhadap Kepercayaan Publik di Lingkungan Pemerintah Provinsi Sumatera Barat
items: Pengaruh Citra Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Gen Z Pada Produk Jiniso
items: Analisis Faktor-Faktor yang Mempengaruhi Kemiskinan di Provinsi Sulawesi Tenggara
items: Analisis Penerapan SAK EMKM pada UMKM di Kota Kaliwungu: Perspektif Teori Sinyal

Pengaruh Media Sosial, Skin Health Awareness, Brand Preference, dan Kualitas Produk terhadap Pembelian Produk Skincare
type: item
description: The growth of the skincare industry in Indonesia continues to show an upward trend in line with increasing public awareness of the importance of maintaining healthy skin. This study aims to examine the influence of social media, skin health awareness, brand preference, and product quality on the purchase decisions of skincare products in the Greater Jakarta area. A quantitative approach was employed through the distribution of online questionnaires to 125 respondents who actively use social media. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method version 4.0. The findings indicate that all four variables have a positive and significant effect on purchase decisions, with product quality being the most dominant factor, followed by skin health awareness, social media, and brand preference. This study suggests that companies should improve product quality, build brand trust, and optimize digital communication. The findings not only provide practical contributions for industry players in designing marketing strategies but also broaden the understanding of consumer behavior, which is increasingly influenced by skin health awareness in making skincare product choices.
creator: Sifa Fauziah
creator: Andri Kusmayadi
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 01
ending page: 17
doi: 10.56910/gemilang.v6i1.3318

Pengaruh Pelatihan, Motivasi, dan Lingkungan Kerja terhadap Kinerja Pegawai
type: item
description: This study aims to analyze the influence of training, motivation, and work environment on employee performance. A quantitative approach was used, with multiple linear regression analysis techniques to measure the relationship between these variables. The population of the study consisted of employees from the Transportation Policy Agency, with a sample of 181 respondents. The results showed that training, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Effective training helps improve employees' skills and knowledge, while high motivation provides the drive to achieve work goals. A supportive and conducive work environment enhances employee comfort, leading to improved productivity, efficiency, and work quality. All these factors play a crucial role in creating an innovative and adaptive work culture. Therefore, the implementation of proper training, effective motivation, and a comfortable work environment can be an effective strategy for improving employee performance and supporting the company's competitiveness in the era of globalization.
creator: Raihan Arafah
creator: Benny Gunawan
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
volume: 6
number: 1
starting page: 18
ending page: 29
doi: 10.56910/gemilang.v6i1.3319

Kompleksitas Regulasi Administrasi Keimigrasian dan Dampaknya terhadap Layanan Publik
type: item
description: Immigration administration is one of the important instruments in modern governance that is directly related to cross-border human mobility. This research aims to explore the complexity of immigration administrative regulations in Indonesia and their impact on the quality of public services. The complexity of regulations is reflected in the fragmentation of policies, layered bureaucracy, and implementation gaps that cause services to be slow, inefficient, and prone to multiple interpretations. This research uses a descriptive qualitative method with a literature study approach, examining laws and regulations, legal documents, and relevant academic literature. The analysis was carried out with content analysis and a normative approach to assess the suitability between legal norms and implementation in the field. The results of the study show that overlapping regulations and weak coordination between agencies create legal uncertainty, reduce accountability, and weaken public trust in immigration institutions. In addition, a layered bureaucracy causes service distortions in the form of inefficiencies, corruption opportunities, and limited transparency. To overcome these problems, regulatory reform is needed that emphasizes cross-sector harmonization, strengthening the capacity of apparatus, utilizing digital technology, and improving accountability mechanisms and community participation. This reform is expected to be able to realize public services in the field of immigration that are simpler, responsive, and with integrity.
creator: Daffa Raihan Arya Mas’adi
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 30
ending page: 46
doi: 10.56910/gemilang.v6i1.3358

Implementasi Peningkatan Kualitas Lingkungan Perusahaan terhadap Kepuasan dan Kinerja Karyawan di PT Madu Baru Yogyakarta
type: item
description: This research aims to analyze the implementation of improving the quality of the work environment on employee satisfaction and performance at PT Madu Baru Yogyakarta. Fluctuations in employee satisfaction and performnce influenced by less-than-optimal working conditions, such as noise, waste odors, uneven room temperature, and untidy workspace arrangement. The research method used is qualitative with a literature study approach thru the analysis of various relevant journals and books. The research results indicate that the work environment, both physical (lighting, cleanliness, air circulation, safety) and non-physical (interpersonal relationships and communication), positively influences increased employee satisfaction. This satisfaction serves as an important factor driving motivation, loyalty, and improved performance. Therefore, improving the quality of the work environment needs to be done thru strategic steps, such as spatial layout improvements, temperature and noise control, increased cleanliness, and building open communication and creating harmonious working relationships among employees. These efforts are expected to create a comfortable and productive work environment, thus supporting employee satisfaction while also sustainably strengthening company performance.
creator: Hilma Harmen
creator: Bintang Emeli Siahaan
creator: Jonathan Delvinosa Gultom
creator: Ketrin Hivisini Simbolon
creator: Marta Marta
creator: Raissa Nazswa Indira
creator: Zizi Zalianty
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 47
ending page: 62
doi: 10.56910/gemilang.v6i1.3362

Representasi Bahasa Promosi dalam Algoritma Media Sosial : Pengenalan Produk dan Penguatan Merek
type: item
description: The objective of this research is to determine the extent to which social media algorithms play a role in introducing products to the public while simultaneously strengthening brand image. The problem addressed is that many brands still struggle to reach broader target markets despite utilizing social media platforms. The research methodology employed consists of a literature study examining academic journals related to digital marketing, complemented by simple interviews with entrepreneurs who have established brands through social media. The research findings generally indicate that social media algorithms can assist brands in reaching new audiences, enhancing product visibility, and strengthening brand awareness within society. Through appropriate utilization, social media serves not only as a promotional tool but also as a strategy for building brand image and customer loyalty. This study provides insights into the importance of understanding and applying social media algorithms in building a strong brand image, ultimately fostering sustainable growth, improving customer engagement, and enhancing long-term market presence for brands.
creator: Dimas Candramulya Santosa
creator: Laurent Cipta Wijaya
creator: Rindu Astuti
creator: Anhar Anhar
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 63
ending page: 72
doi: 10.56910/gemilang.v6i1.3365

Strategi Pemasaran Loyalitas Merek di Media Sosial: Membangun Keterlibatan Pelanggan yang Berkelanjutan
type: item
description: This study aims to analyze the influence of Social Media Marketing and Customer Engagement on Brand Loyalty, with the Intention to Continue Utilizing as a mediating variable, among active TikTok users who have interacted with Rucas brand content. This study employs a quantitative approach using a survey method with 120 respondents selected through purposive sampling, with criteria of being aged 18–35 years and actively using TikTok. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results indicate that Social Media Marketing and Customer Engagement have a significant positive influence on the Intention to Continue Using. Customer Engagement was also found to have a direct effect on Brand Loyalty, while the direct effect of Social Media Marketing on Brand Loyalty was not significant. Furthermore, the intention to continue using was found to mediate the relationship between social media marketing and customer engagement on brand loyalty. These findings emphasize the importance of building a sustainable experience through social media that is not only attractive but also capable of creating engagement and long-term intentions to lead to strong brand loyalty.
creator: Muhamad Khairullah Jalal
creator: Nina Nurhasanah
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 73
ending page: 90
doi: 10.56910/gemilang.v6i1.3376

Pengaruh Kepemimpinan Transformasional dan Komitmen Organisasi terhadap Kinerja Karyawan melalui Kesiapan Berubah di Sekretariat Jenderal DPR RI
type: item
description: This study aims to analyze the influence of transformational leadership, organizational commitment, and readiness for change on employee performance, as well as to examine the indirect effects of transformational leadership and organizational commitment through readiness for change on cleaning service employees at the Secretariat General of the Indonesian House of Representatives (DPR RI). The background of this study arises from fluctuations in employee attendance and frequent management changes, accompanied by uncertainties related to employee transfers to the new capital city (IKN), which are suspected to affect work motivation and productivity. The study population consisted of 167 employees, and the sampling method employed was saturated sampling, making the entire population the research respondents. Data analysis was conducted using linear regression with the assistance of SPSS software to obtain accurate and systematic results. The findings indicate that transformational leadership, organizational commitment, and readiness for change significantly influence employee performance. Furthermore, readiness for change was proven to mediate the relationship between transformational leadership and organizational commitment and employee performance, thereby strengthening the role of employee readiness in responding effectively to organizational changes.
creator: Khansa Dhia Savila
creator: Jubery Marwan
creator: Franky Franky
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 91
ending page: 107
doi: 10.56910/gemilang.v6i1.3381

Pengaruh Brand Image dan Brand Personality terhadap Brand Loyalty pada Coffee Shop
type: item
description: As competition becomes increasingly fierce, brand identity and character become key to building customer loyalty. This study aims to analyze the influence of brand personality and brand image on brand loyalty among coffee shop consumers. The research method used is a quantitative approach with the Structural Equation Modeling (SEM) analysis technique. Data were collected through an online questionnaire using a purposive sampling technique to 130 respondents who had bought coffee in the Jakarta and Tangerang areas. The results showed that brand personality and brand image had a significant effect on brand loyalty. This indicates that a strong brand character and a positive brand image can increase customer loyalty to a coffee shop. This study has limitations, including geographically limited samples and online data collection methods that may not represent the entire consumer population. Therefore, it is recommended that further research expand the sampling area and consider other factors such as price and promotion. This study contributes to business actors in designing marketing strategies based on brand personality and brand image to increase customer loyalty.
creator: Ismail Gafar Sidik
creator: Ernawan Dwi Hanartyo
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 108
ending page: 121
doi: 10.56910/gemilang.v6i1.3379

Determinan Ketimpangan Distribusi Pendapatan Kabupaten/Kota di Provinsi Bali
type: item
description: Income distribution inequality continues to be a significant socio-economic challenge in Bali Province, potentially limiting overall community welfare and sustainable development. This study investigates the impact of education level, labor force participation, district/city minimum wage, and government capital expenditure on income distribution inequality across 9 districts and cities in Bali Province over the period 2014–2024, using a total of 99 observations. Employing panel data regression analysis with the Random Effects Model, the results indicate that all four variables, both simultaneously and individually, have a negative and statistically significant effect on income distribution inequality. Specifically, higher education levels and increased labor force participation are associated with a reduction in inequality, while higher minimum wages and more efficient allocation of capital expenditure further contribute to narrowing income disparities. These findings are consistent with the Human Capital Theory and the Kuznets hypothesis, emphasizing the role of investment in human resources and economic policies in shaping equitable growth. The study provides actionable policy recommendations for the Bali Provincial Government, suggesting enhanced access to education, labor market optimization, strategic minimum wage adjustments, and targeted capital expenditure to effectively reduce income inequality in the region.
creator: I Kadek Surya Ade Wirawan
creator: I Nyoman Mahaendra Yasa
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 122
ending page: 147
doi: 10.56910/gemilang.v6i1.3355

Brand Trust Sebagai Mediasi User-Generated Content dan Influencer Marketing Terhadap Brand Equity Six Letters Coffee
type: item
description: This study aims to analyze the brand trust in the relationship between user-generated content (UGC) and influencer marketing on brand equity at Six Letters Coffee, a local MSME located in Gianyar, Bali. The research is motivated by the limited digital engagement among MSMEs, particularly in optimizing authentic consumer content and influencer collaboration to strengthen brand value. Grounded in the Theory of Planned Behavior (TPB), this study examines how consumers’ attitudes and trust are shaped through digital interactions that influence brand perception. A quantitative approach was employed using purposive sampling, involving 160 respondents who actively engage with Six Letters Coffee’s social media content. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that UGC has a positive and significant effect on both brand trust and brand equity, while influencer marketing significantly affects brand equity but not brand trust. Moreover, brand trust exerts a significant mediating effect between UGC and brand equity, yet fails to mediate the relationship between influencer marketing and brand equity. These results emphasize that authentic consumer-generated content plays a more crucial role than influencer endorsement in fostering trust and strengthening brand equity. This research contributes to the development of digital marketing strategies for MSMEs, highlighting the importance of trust-based engagement in building sustainable brand value.
creator: Putu Viona Nita Putri
creator: I Gusti Ngurah Oka Ariwangsa
creator: Ida Bagus Raka Suardana
creator: Ni Putu Nina Eka Lestari
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 148
ending page: 170
doi: 10.56910/gemilang.v6i1.3408

Determinasi Kinerja Keuangan Perusahaan Manufaktur: Peran Modal Intelektual, Struktur Modal dan Ukuran Perusahaan
type: item
description: Knowledge plays a crucial role in corporate value, as this asset significantly determines the company's overall value. These intangible assets include positive shareholder equity, strong financial performance, the company's intellectual capabilities, and cost efficiency, which can drive improved financial performance and competitive advantage. All of these factors contribute to continuous innovation, known as intellectual capital. Company size, as reflected in its assets, indicates the company's level of prosperity. Additional financing in the form of capital is used wisely to support company operations, thereby increasing profits. The subjects of this study were companies operating in the manufacturing sector and listed on the Indonesia Stock Exchange (IDX). The observation period ran from 2020 to 2024. The complete sample in this study consisted of 16 companies selected using a purposive sampling technique. Sample data were collected using a purposive sampling method, while data analysis was conducted using eViews. The results revealed that, separately, Intellectual Capital had a significant impact on Financial Performance. Conversely, Capital Structure and Company Size did not show a significant influence on Financial Performance when viewed separately. However, simultaneously, Intellectual Capital, Capital Structure, and Company Size have a significant influence on Financial Performance.
creator: Rr Yoppy Palupi Purbaningsih
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 171
ending page: 181
doi: 10.56910/gemilang.v6i1.3413

Analisis Penerapan Cost-Volume-Profit (CVP) pada Perencanaan Laba di Alma Network Solution
type: item
description: This study aims to analyze the application of cost-volume-profit (CVP) analysis as a profit planning tool at Alma Network Solution, a micro, small, and medium enterprise (MSME) providing internet services. The research method used is descriptive quantitative with a case study approach. The results show that in 2024, the company generated a contribution margin of IDR 58,343,314. The breakeven point was calculated at 1,320 customers, equivalent to IDR 170,087,380. The company’s margin of safety was recorded at -14%, indicating that actual sales in 2024 were not sufficient to cover the breakeven point. To achieve the expected profit, the company needs to reach a sales target of approximately 1,132 customer payments, or IDR 175,467,975 in total sales. Meanwhile, based on the CVP analysis, for a company experiencing losses, it is more advisable to focus on reaching the breakeven point without setting a specific profit target. In this case, the sales target to reach breakeven is IDR 191,609,760, equivalent to 1,488 customer payments. The conclusion of this analysis provides a basis for the company to plan its sales targets more optimally for profit planning, ensuring business sustainability in the coming year.
creator: Elsa Wantira
creator: Rizky Ridwan
creator: Retno Dyah Pekerti
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-22
publication date: 2025-10-22
volume: 6
number: 1
starting page: 182
ending page: 199
doi: 10.56910/gemilang.v6i1.3423

Dampak Modal Sosial dan Literasi Keuangan terhadap Inklusi Keuangan BUMDes di Kabupaten Gorontalo
type: item
description: This research is motivated by the importance of Village-Owned Enterprises (BUMDes) as drivers of the village economy, in accordance with Permendesa PDTT Number 4 of 2015, which aims to improve community welfare through the management of assets, services, and businesses. However, many BUMDes face obstacles such as the low quality of human resources managers, a lack of understanding of financial literacy among the community, and sub-optimal relations with the village government, which cause many BUMDes to be inactive or not yet contribute significantly. In Gorontalo Regency, out of 191 BUMDes in 2020, 61 had not yet reported financial administration due to the managers' lack of capability. Transparent, accountable, and sustainable financial management of BUMDes requires adequate financial literacy. In addition, social capital in the form of traditions, networks, and trust in rural areas plays an important role in driving BUMDes economic activities and realizing welfare and poverty alleviation. Although the financial literacy rate in Gorontalo society reached 49.68% in 2022, there is still a gap with financial inclusion, which reached 85.10%. Therefore, this study aims to analyze the impact of social capital and financial literacy on the financial inclusion of BUMDes in Gorontalo Regency.
creator: Kayla Az Zahra Abd. Latief
creator: Herlina Rasjid
creator: Srie Isnawaty Pakaya
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 200
ending page: 219
doi: 10.56910/gemilang.v6i1.3431

Integrasi Akuntansi Manajemen, Digitalisasi Qris Dan Prinsip Syariah Pengukuran Kinerja UMKM Menuju Ekonomi Berkelanjutan di Kecamatan Kabanjahe
type: item
description: This study aims to analyze the role of QRIS-based MSME digitalization with sharia economics in realizing the principles of sustainable economic growth in Samura Village, Kabanjahe District, Karo Regency. The background of the study is based on low digital literacy, limited marketing access, and the dominance of cash transactions still carried out by local MSMEs. The research method uses a qualitative approach with observation techniques, interviews, and direct mentoring through the Real Work Lecture (KKN) program of the State Islamic University of North Sumatra. The results show that the implementation of QRIS can improve transaction efficiency, expand market reach, and increase consumer trust. In addition, the digital literacy program successfully encouraged MSMEs to utilize social media and use simple promotional media as a marketing tool. The integration of QRIS with sharia economic principles displays harmony with the values of justice, transparency, and benefit that are important foundations of sustainable development. Accounting theory is an important part of accounting practice. A proper understanding of this theory encourages the creation of sound and well-directed accounting practices. In the context of Sharia, accounting practices emerge as a solution to various problems found in conventional transactions that are not aligned with Islamic values. Thus, QRIS-based MSME digitalization can be used as a model in strengthening the local economy while supporting the achievement of the Sustainable Development Goals (SDGs).
creator: Kamilah Kamilah
creator: Muhammad Hafiz
creator: Fazira Maharani
creator: Elisa Fitri
creator: Dewi Sundari
creator: Irfan Muhdiya
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 220
ending page: 236
doi: 10.56910/gemilang.v6i1.3430

Analisis Pengaruh Penanganan Keluhan dan Kepuasan Konsumen terhadap Loyalitas Konsumen Sim Card Telkomsel pada Masyarakat Kota Surakarta
type: item
description: The purpose of this research is to analyze and test the mediating role of customer satisfaction on Telkomsel sim card consumer loyalty. This research uses a survey method by distributing questionnaires to 145 Telkomsel sim card users in the Surakarta area and analyzing the data using respondent filter analysis, descriptive statistical analysis, and Structural Equation Modeling (SEM) analysis. The findings in this research show that complaint handling has an influence on consumer loyalty, while customer satisfaction also influences the level of consumer loyalty. Consumer satisfaction is influenced by the level of handling of consumers by the Telkomsel SIM card provider. Furthermore, consumer satisfaction is proven to mediate the influence of complaint handling on Telkomsel SIM card consumer loyalty in the people of Surakarta. These findings provide a theoretical basis for Telkomsel Providers to pay attention to complaint handling and consumer satisfaction in increasing Telkomsel SIM Card consumer loyalty.
creator: Muhammad Agung Adi Nugroho
creator: Ihwan Susila
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 237
ending page: 251
doi: 10.56910/gemilang.v6i1.3407

Market Delivery Model untuk Cost Efficiency terhadap Customer Satisfaction in Logistics di Indonesia: Tinjauan Literatur
type: item
description: This study examines market delivery models in the context of maritime logistics in Indonesia, focusing on cost efficiency and customer satisfaction. Indonesia faces significant challenges in market delivery models, primarily due to the disparity in costs and service time between the western and eastern regions. This inefficiency is largely caused by the dependence on sea transport for inter-island logistics, high dwelling time at ports, and cargo flow imbalance. Although the sea toll program has improved connectivity, these fundamental issues still hinder cost efficiency. Maritime logistics has a significant indirect impact on customer satisfaction, where delays and cargo damage trigger consumer dissatisfaction. This literature review utilizes the Systematic Literature Review (SLR) method, analyzing relevant articles from various sources such as Google Scholar, Semantic Scholar, Elsevier, and other online journal publications. The focus of the study is the relationship between maritime operations (ports, vessels) with costs and service quality. The results indicate that an efficient delivery model must integrate solutions such as the use of Third-Party Logistics (3PL) for freight consolidation, decentralized fulfillment strategies with regional hubs, and cargo flow optimization to reduce rates. Additionally, port digitalization through the implementation of Port Information Systems (SIPP) and electronic document exchange has been shown to reduce cargo processing times and dwelling time, directly improving cost efficiency and customer satisfaction.
creator: Adhanti Eka Fitriyani
creator: Eliyanti Agus Mokodompit
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-27
publication date: 2025-10-27
volume: 6
number: 1
starting page: 252
ending page: 259
doi: 10.56910/gemilang.v6i1.3432

Pengaruh Struktur Modal dan Return On Investment terhadap Nilai Perusahaan Subsektor Perkebunan yang Terdaftar di Bursa Efek Indonesia
type: item
description: This research seeks to investigate how Capital Structure and Return On Investment impact Company Value in manufacturing companies within the Plantation sub-sector that are listed on the Indonesia Stock Exchange. The sample for this research consisted of 15 plantation sub-sector firms selected using a purposive sampling approach. The findings reveal that Capital Structure significantly affects Company Value among Plantation sub-sector Manufacturing Companies on the Indonesia Stock Exchange, indicated by a t-value of 31.346 and a significance level of 0.000. Additionally, Return On Investment also has a significant impact on Company Value in these firms, with a t-value of 7.032 and a significance level of 0.000. When assessed together, both factors collectively influence Company Value, as shown by an F-value of 521.457 and a significance level of 0.000. The coefficient of determination (R²) shows that 97% of the changes in firm value are due to Capital Structure and Return on Investment, while the remaining 3% is influenced by other factors not included in this regression model. In light of these findings, the study recommends that companies effectively manage their capital structure and enhance ROI to better attract investor interest and improve their firm value.
creator: Wahyu Indah Mursalini
creator: Nurhayati Nurhayati
creator: Rahmi Rahmadani
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-28
publication date: 2025-10-28
volume: 6
number: 1
starting page: 260
ending page: 274
doi: 10.56910/gemilang.v6i1.3439

Proporsi Pekerja Migran dan Faktor Ekonomi terhadap Tingkat Pengangguran Terbuka di Indonesia
type: item
description: The Open Unemployment Rate (TPT) is one of the main indicators in assessing labor market conditions and economic stability in Indonesia. This study aims to comprehensively analyze the influence of the proportion of migrant workers, Human Development Index (HDI), economic growth rate, and Provincial Minimum Wage (UMP) on TPT, by comparing the period before and after the Covid-19 pandemic. The data used is panel data from 34 provinces in Indonesia during the 2015–2024 period. The analysis was carried out using the panel data regression method using EViews software to obtain accurate, measurable, and reliable results. The results of the study showed that the proportion of migrant workers and HDI did not have a significant influence on TPT. On the other hand, the economic growth rate and UMP have a significant negative effect on the TPT, which means that an increase in both variables can reduce unemployment. In addition, the Covid-19 dummy variable has a significant positive influence on TPT, showing that the pandemic has had a real and profound impact on the increasing unemployment rate in Indonesia.
creator: Tri Adhi Suryo Nugroho
creator: Made Dwi Setyadhi Mustika
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
volume: 6
number: 1
starting page: 275
ending page: 292
doi: 10.56910/gemilang.v6i1.3447

Pengaruh Perceived Usefulness, Social Influence dan Perceived Risk terhadap Intention To Use Qris
type: item
description: The development of digital technology has driven the birth of various digital financial innovations, particularly QRIS, which plays a crucial role in accelerating economic growth and digital financial transformation. This study aims to evaluate the influence of Perceived Usefulness, Social Influence, and Perceived Risk on Intention to Use QRIS in Greater Jakarta (Jabodetabek). The research method used is multiple linear regression using SPSS software. The method used in this study is a quantitative method. The population in this study were QRIS users in the Greater Jakarta area. Therefore, to meet the required sample, this study began with a pre-test distributing questionnaires using Google Forms to 30 respondents, resulting in a sample of 170 respondents. The findings in this study prove that Perceived Usefulness influences Intention to Use QRIS. Interestingly, Perceived Risk was also found to influence Intention to Use QRIS. Meanwhile, Social Influence has no influence on Intention to Use QRIS. The findings in this study contribute to QRIS service providers in increasing perceived benefits and managing risks clearly to expand adoption rates.
creator: Cheery Sheffia Agustine
creator: Ketut Sunaryanto
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 6
number: 1
starting page: 293
ending page: 310
doi: 10.56910/gemilang.v6i1.3450

Alih Fungsi Lahan Pertanian dan Kesejahteraan Masyarakat di KEK Mandalika
type: item
description: This study aims to identify the background of the community surrounding the Mandalika Special Economic Zone (KEK) in converting agricultural land and analyze the implications of this land use change on community welfare. The research approach used a quantitative method with a case study design. Data were collected through field observations, in-depth interviews with the community and related parties, and documentation from various relevant sources. Data analysis was carried out through the stages of data reduction, data presentation, and verification to obtain accurate conclusions. The results show that agricultural land conversion by the community is influenced by various factors, including economic considerations, government policy encouragement related to tourism development, and the community's need to increase income and standard of living. Furthermore, the results revealed that land use change has a dual impact on community welfare. On the one hand, there is economic improvement through easier access to jobs and new business opportunities in the non-agricultural sector. However, on the other hand, social and cultural changes arise due to shifts in livelihoods, as well as threats to local food security. Overall, land use change in the Mandalika SEZ contributes to improving economic welfare, but poses challenges in terms of social and environmental sustainability.
creator: Nadia Putri
creator: Diswandi Diswandi
creator: Baiq Saripta Wijimulawiani
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 6
number: 1
starting page: 311
ending page: 322
doi: 10.56910/gemilang.v6i1.3456

Pengaruh Konten Kreatif, Engagement Rate dan Trust In Influencer Terhadap Brand Engagement Produk Glad2glow di Kalangan Gen Z Kota Denpasar
type: item
description: Influencer marketing is a critical channel for reaching Generation Z, particularly in the skincare category. This study examines the effects of creative content (X1), engagement rate (X2), and trust in influencer (X3) on brand engagement (Y) with Glad2Glow among Gen Z in Denpasar. A quantitative approach was employed with 114 purposively selected Gen Z social media users. The instrument demonstrated acceptable validity (r > 0.30) and reliability (α > 0.60). Data were analyzed using multiple linear regression with standard classical assumption tests at the 5% significance level. Results indicate that all three predictors have positive and significant effects on brand engagement: creative content (β=0.360; t=5.840; p<0.001), engagement rate (β=0.484; t=7.718; p<0.001), and trust in influencer (β=0.210; t=3.576; p=0.001). The model is robust (F=91.195; p<0.001) and explains 70.5% of the variance in brand engagement (Adjusted R²=0.705). These findings underscore that the interplay of creative content quality, audience interaction activation, and influencer authenticity/credibility is pivotal to strengthening Gen Z’s brand engagement with Glad2Glow. Managerially, brands should prioritize interactive content formats, reinforce participation-oriented calls-to-action, and collaborate with influencers whose authenticity aligns with brand values.
creator: Ida Bagus Raka Suardana
creator: Made Prema Putri Liemena
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 6
number: 1
starting page: 323
ending page: 342
doi: 10.56910/gemilang.v6i1.3476

Analisis Tingginya Turnover Karyawan sebagai Faktor Penghambat Peningkatan Kinerja SDM pada Sektor Industri Kuliner
type: item
description: This study aims to analyze the factors that cause high employee turnover rates and their impact on improving human resource (HR) performance in the culinary industry. The research methods used include field observation, documentation analysis, and in-depth interviews with owners and employees of several culinary businesses. The results indicate that high turnover is caused by the absence of standard operating procedures (SOPs), a lack of training and competency development programs, and low work motivation due to a lack of recognition and welfare. High employee turnover has various negative impacts, including reduced team stability, increased recruitment and training costs, decreased customer service quality, and weakened productivity and operational effectiveness. Furthermore, the repeated adaptation process that new employees must undergo hinders the achievement of long-term performance targets. Therefore, a more comprehensive HR management strategy is needed, including the implementation of clear SOPs, improved employee welfare and motivation, and the implementation of ongoing training and retention programs to support the growth and competitiveness of culinary businesses amidst the dynamics of a competitive industry.
creator: Sofi Alya Farisa
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 6
number: 1
starting page: 343
ending page: 354
doi: 10.56910/gemilang.v6i1.3471

Analisis Kepemimpinan dan Motivasi Kerja terhadap Kinerja Karyawan
type: item
description: This study examines the influence of leadership style and work motivation on employee performance at PT HATNI. Problems arise due to the low level of coaching and work results. The purpose of this study is to analyze the relationship between these three variabeles ti improve the effectiveness of human resource management at PT HATNI. Using a qualitative approach, this study seeks to understand the realitonship between leadership, work motivation, and employee performance from various perspective, both structural and psychological. The results show that the leadership style at PT HATNI Lamongan is transformational and participatory, with leaders plying an active role in motivation and employee in decisions. Work motivation is influenced by intrinsic factors, but employees still expect improved facilities and a fairer reward system to increase morale and performance. This study shows that leadership and work motivation have a positive effect on employee performance at PT HATNI. Leardership is still predominantly transctional, so it needs to be strengthened to become more inspirational and communicative transformationl. Work motivation is a major factor in improving performance, so a reward system that is fair, transparent, and encrourages sustainable productivity is needed.
creator: Silvia Dwi Indriana
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 6
number: 1
starting page: 355
ending page: 364
doi: 10.56910/gemilang.v6i1.3472

Analisis Penerapan Standar Operasional Prosedur (SOP) dan Disiplin Kerja dalam Meningkatkan Efektivitas Kinerja Karyawan
type: item
description: This study aims to analyze the implementation of Standard Operating Procedures (SOP) and work discipline in improving employee performance effectiveness at PT. HATNI, a company engaged in fish processing and freezing. The research focuses on the security and production divisions, employing a qualitative method through observation and in-depth interviews with management and employees. The findings indicate that the absence of a structured SOP in the security division has led to inconsistent task execution and low levels of work discipline. Furthermore, the lack of formal training in the production division hinders the improvement of employee skills and motivation. This research resulted in the design of an SOP for the security division and recommendations for regular training programs in the production division. The implementation of these two strategies is expected to enhance discipline, productivity, and overall employee performance effectiveness, while strengthening the human resource management system at PT. HATNI.
creator: Nimas Ayunda
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 6
number: 1
starting page: 365
ending page: 375
doi: 10.56910/gemilang.v6i1.3473

Peran Brand Loyalty, Brand Awareness, dan E-WOM terhadap Purchase Intention pada Klinik Kecantikan
type: item
description: Lifestyle and increasing awareness of the need for facial skin care in Indonesia's tropical climate have encouraged women to seek beauty care solutions, thereby triggering rapid growth in the beauty industry and clinics. This study aims to determine the influence of brand awareness, brand loyalty, and electronic word of mouth (e-WOM) on purchase intention among beauty clinic consumers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, collecting data from 105 respondents selected using purposive sampling. This research model is multiple linear regression, with validity, reliability, classical assumption tests, multiple linear regression equation analysis, partial influence analysis, and determination coefficient analysis conducted. The results of the study indicate that brand awareness and brand loyalty have a positive effect on purchase intention, while e-WOM does not has no effect on purchase intention. These findings suggest that brand loyalty and brand recognition play an important role in driving consumer purchase intention, while information from digital reviews has not yet been able to influence purchasing decisions. This study is expected to contribute to the development of marketing strategies by enhancing brand loyalty and brand awareness and serve as a reference for future research.
creator: Khoirosita Khoirosita
creator: Dimas Angga Negoro
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 6
number: 1
starting page: 376
ending page: 389
doi: 10.56910/gemilang.v6i1.3451

Peran Kinerja Keuangan dan Struktur Aset sebagai Prediktor Agresivitas Pajak Emiten Sektor Kesehatan di Indonesia
type: item
description: This study aims to analyze the effect of profitability, leverage, fixed asset intensity, and liquidity on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling method used was purposive sampling with two criteria, namely 1) healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, 2) health sector companies that disclosed the information needed by researchers from 2021 to 2024, resulting in 35 health companies as research samples with a total of 119 observation data during the four-year observation period. The data analysis technique used was panel data regression using EViews 12 software and SPSS v26. The results showed that profitability did not have a significant effect on tax aggressiveness. Meanwhile, leverage, fixed asset intensity, and liquidity had a significant positive effect on tax aggressiveness. Furthermore, profitability, leverage, fixed asset intensity, and liquidity significantly affect tax aggressiveness. These findings are in line with agency theory, which states that differences in interests between companies and the government can trigger tax aggressiveness.
creator: Reza Arliantari
creator: Pigo Nauli
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 6
number: 1
starting page: 390
ending page: 406
doi: 10.56910/gemilang.v6i1.3521

Pengaruh Kualitas Laporan Keuangan terhadap Kepercayaan Publik di Lingkungan Pemerintah Provinsi Sumatera Barat
type: item
description: This study aims to analyze the influence of financial report quality on public trust in the Government of West Sumatra Province. The background of this research stems from the importance of transparency and accountability in regional financial management as the foundation for building public legitimacy toward government performance. This research employs a descriptive qualitative method using field studies through interviews and questionnaires distributed to 55 respondents consisting of citizens, academics, and regional government officials. The results show that the quality of financial reports has a positive relationship with public trust. Openness and information relevance emerge as the most influential factors contributing to the improvement of public confidence, while understandability remains a major challenge since financial reports are often considered too technical and difficult for non-accounting audiences to comprehend. These findings emphasize that the quality of financial reports depends not only on data accuracy but also on the government’s ability to communicate information clearly and transparently. Therefore, local governments need to strengthen their public communication strategies, simplify the language of financial reports, and expand the presentation format of financial information to make it more accessible and understandable to the public. Such efforts are expected to enhance public trust and support the realization of good governance within the West Sumatra Provincial Government.
creator: Jovan Alfredo Shaquille
creator: Alex Djan Serumi Kawer
creator: Muhammad Alvin Brilian Ankares
creator: Muhammad Rafi Tri Saputra
creator: Arina Romarina
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-21
publication date: 2025-11-21
volume: 6
number: 1
starting page: 407
ending page: 417
doi: 10.56910/gemilang.v6i1.3546

Pengaruh Citra Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian Gen Z Pada Produk Jiniso
type: item
description: The research aims to investigate how brand image, price, and product quality affect the purchase decisions of Generation Z consumers toward Jiniso, a notable local fashion brand in Indonesia. Utilizing an associative quantitative method, this study enables a systematic empirical evaluation of the interconnections among these variables. The participants consisted of 108 Generation Z women who had previously bought Jiniso products, chosen via purposive sampling. Information was gathered through an online questionnaire employing a five-point Likert scale, subsequently analyzed with multiple linear regression via IBM SPSS Statistics 25 software. Results show that brand image exerts no meaningful influence on purchase decisions, while price and product quality provide substantial positive contributions. An Adjusted R² figure of 0.499 indicates that these three factors together account for 49.9% of the variance in purchase decisions. These outcomes highlight Generation Z consumers' inclination to favor concrete product features and financial worth rather than symbolic brand views, thereby delivering valuable guidance for promotional tactics of local fashion brands.
creator: Aura Annasty Syakurani
creator: Aditya Liliyan
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
volume: 6
number: 1
starting page: 418
ending page: 435
doi: 10.56910/gemilang.v6i1.3563

Analisis Faktor-Faktor yang Mempengaruhi Kemiskinan di Provinsi Sulawesi Tenggara
type: item
description: This study aims to analyze the factors that affect the prevalence of poverty in Southeast Sulawesi Province during the period 2014 to 2023. The independent variables studied include the Open Unemployment Rate (TPT), Human Development Index (HDI), and Total Population (JP), with poverty level as a dependent variable. The method used is multiple linear regression analysis using the Ordinary Least Squares (OLS) method processed with E-Views software. The results of the study show that simultaneously, TPT, HDI, and JP have a significant influence on the poverty rate in Southeast Sulawesi. However, when tested partially or individually, the findings showed different results. Only the Population (JP) variable has been proven to have a significant and meaningful impact on the poverty rate in the region. In contrast, the Open Unemployment Rate (TPT) and the Human Development Index (HDI) did not show a significant influence separately on the dependent variables. This research presents an important contribution in deconstructing the complexity of the relationship between key socio-economic factors and the determination of poverty rates in Southeast Sulawesi province, as well as underlining the importance of population control in poverty alleviation efforts in the region.
creator: Nurul Humaera
creator: Muhammad Ghafur Wibowo
creator: Muhammad Wakhid Musthofa
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 6
number: 1
starting page: 436
ending page: 447
doi: 10.56910/gemilang.v6i1.3573

Analisis Penerapan SAK EMKM pada UMKM di Kota Kaliwungu: Perspektif Teori Sinyal
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) have a very important role in the Indonesian economy. MSMEs not only contribute greatly to gross domestic product (GDP), but also become absorbers of labor in various sectors. The existence of MSMEs helps drive the local economy, reduce the unemployment rate and improve community welfare. The purpose of this study is to find out how the level of implementation of the accounting recording system, educational background and socialization affects the implementation of SAK EMKM in Kaliwungu City. The type of sample used in this study was 93 samples of respondents or MSME actors in Kaliwungu City. This data was obtained from questionnaires that were distributed both offline and online, then this data was processed using the SPSS application with sample collection techniques using the purposive sampling method. The results of this study show that the variable level of implementation of the accounting recording system has a positive and significant effect on the implementation of SAK EMKM, educational background has a positive and significant effect on the implementation of SAK EMKM, and socialization has no effect on the implementation of SAK EMKM.
creator: Diella Islamy Rahma Putri
creator: Muhammad Ja’far Shodiq
rights: Copyright (c) 2025 GEMILANG: Jurnal Manajemen dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-04
publication date: 2025-12-04
volume: 6
number: 1
starting page: 448
ending page: 467
doi: 10.56910/gemilang.v6i1.3580