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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i MIX : Jurnal Ilmiah Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Ekonomi dan Bisnis Alignment: Journal of Administration and Educational Management NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Supply Chain Management GEMA EKONOMI Business and Finance Journal JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Syntax Idea Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Dinasti International Journal of Digital Business Management Jurnal Sistem Informasi dan Sains Teknologi Journal of Management and Bussines (JOMB) Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ketenagakerjaan Journal of Accounting and Finance Management (JAFM) Jurnal Adijaya Multidisiplin Siber Journal of Advanced Multidisciplinary As-Syirkah: Islamic Economic & Financial Journal
Aty Herawati
Trilogi University, Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Transportation Other

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Journal : GEMA EKONOMI

 1 
Pengaruh Ukuran Perusahaan Dan Transaksi Afiliasi Terhadap Profitabilitas Serta Penghindaran Pajak Di Subsektor Perdagangan Putri Kirana, Dwinugro; Herawati, Aty
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine the Effect of Company Size (Size) and Affiliated Transactions (RTA) on Profitability (ROA) and their impact on Tax Avoidance (ETR) in Large Trading Goods Production Subsector Companies in 2021. This study uses secondary data sourced from financial reports. companies included in the LQ45 list for the period ending in 2021. The number of samples in this study were 21 companies, which made transactions with related parties (Affiliates) based on a purposive sampling technique. The analytical method used is Path. Analysis or path analysis using IBM SPSS Statistics 26 and Microsoft Excel software. Based on the results of this study, Size, RTA and ROA have an effect on tax evasion (ETR) and RTA has no direct effect on ETR
Analisis Kinerja Saham Jii Sebelum Dan Selama Pandemi Pada Portofolio Optimal Pendekatan Model Index Tungga Bimantoro, Krisetio; Herawati, Aty
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Forming a portfolio in investing aims to maximize the expected return with a certain level of risk. This research focuses on building an optimal portfolio of Jakarta Islamic Index (JII) stocks using a single index model before and during the pandemic. The results of the study obtained 6 stocks that were included in the optimal portfolio criteria before the pandemic, namely MIKA, BRPT, MNCN, TPIA, EXCL, WIKA. Meanwhile, during the pandemic, 15 stocks were obtained that were included in the optimal portfolio criteria, namely EMTK, BRIS, ANTM, ERAA, TINS, ITMG, ADRO, INCO, KLBF, UNTR, INKP, TKIM, JPFA, EXCL, PTBA. The results of the analysis show that there is no significant difference in the performance of JII stocks forming the optimal portfolio before the Covid-19 pandemic and during the Covid-19 pandemic as measured using the Sharpe and Treynor ratios. Meanwhile, the Jensen ratio shows that there is a significant difference in performance.
Pengaruh Ukuran Perusahaan Dan Transaksi Afiliasi Terhadap Profitabilitas Serta Penghindaran Pajak Di Subsektor Perdagangan Putri Kirana, Dwinugro; Herawati, Aty
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to determine the Effect of Company Size (Size) and Affiliated Transactions (RTA) on Profitability (ROA) and their impact on Tax Avoidance (ETR) in Large Trading Goods Production Subsector Companies in 2021. This study uses secondary data sourced from financial reports. companies included in the LQ45 list for the period ending in 2021. The number of samples in this study were 21 companies, which made transactions with related parties (Affiliates) based on a purposive sampling technique. The analytical method used is Path. Analysis or path analysis using IBM SPSS Statistics 26 and Microsoft Excel software. Based on the results of this study, Size, RTA and ROA have an effect on tax evasion (ETR) and RTA has no direct effect on ETR
Analisis Kinerja Saham Jii Sebelum Dan Selama Pandemi Pada Portofolio Optimal Pendekatan Model Index Tungga Bimantoro, Krisetio; Herawati, Aty
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Forming a portfolio in investing aims to maximize the expected return with a certain level of risk. This research focuses on building an optimal portfolio of Jakarta Islamic Index (JII) stocks using a single index model before and during the pandemic. The results of the study obtained 6 stocks that were included in the optimal portfolio criteria before the pandemic, namely MIKA, BRPT, MNCN, TPIA, EXCL, WIKA. Meanwhile, during the pandemic, 15 stocks were obtained that were included in the optimal portfolio criteria, namely EMTK, BRIS, ANTM, ERAA, TINS, ITMG, ADRO, INCO, KLBF, UNTR, INKP, TKIM, JPFA, EXCL, PTBA. The results of the analysis show that there is no significant difference in the performance of JII stocks forming the optimal portfolio before the Covid-19 pandemic and during the Covid-19 pandemic as measured using the Sharpe and Treynor ratios. Meanwhile, the Jensen ratio shows that there is a significant difference in performance.
Co-Authors Abdullah, Akhmad Fatwa Abdullah, Zed Adelina Prabella Akhmad Prihartono Bastaman, Aam Bimantoro, Krisetio Bros, Novardi Bunga, Yuliatry Dani Sitorus, Very Dinova, Rinaldi Dwinanto Kosta Dwirani, Novia Era, Era Erliza Noor Garit Fatrio Handaka, Puthut Hardiyanti, Chichi Hasibuan, Januar Khaidir Ismi Rahmawati, Yustina Jihan Dwi Handayani Kabul Wahyu Utomo Khristy, Sonya Khudori, Firmansyah Krisman, Zainul Mindhar Winanti, Indah Muhammad Haikal Mulyana Mulyana Nugraha, Rahmat Adi Pamikatsih, Nufaisa Prabella, Adelina Prasojo, Amir Prihartono, Akhmad Priyanto, Rame Putri Kirana, Dwinugro Riki Ardoni Rimmi Tomson Hasundungan Rizki Dito Subekti Roy Sembel Said Djamaluddin, Said Setiawan, Rudi Sri Hartoyo Suherna, Suherna Tri Ambarwati Victoria, Reny Ayu Wulandari, Asih Try