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INDONESIA
GEMA EKONOMI
Published by Universitas Gresik
ISSN : 26210444     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 50 Documents
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Search results for , issue "Vol 12 No 4 (2023): GEMA EKONOMI" : 50 Documents clear
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Natalia, Lidya; Sugara, Kathryn
GEMA EKONOMI Vol 12 No 4 (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 whether there is an effect of company size, profitability, liquidity, leverage, and company growth on Going concern audit opinion. The type of research used is quantitative. sampling technique of this research is to use a purposive sampling method with a sample of 122 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data analysis technique uses logistic regression analysis with SPSS 26 test equipment. The results of this study indicate that company size and liquidity have a significant negative effect on going-concern audit opinion, while profitability, leverage and company growth have no significant effect on going-concern audit opinion.
Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (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 examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
Alat Pengukuran Dan Faktor Yang Mempengaruhi Evaluasi Kinerja: Sebuah Studi Literatur Jauharul Makhnun, Intan; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 4 (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

Conceptual evaluation is the process of evaluating a concept or idea to determine whether the concept meets predetermined criteria or not. Concept evaluation is often done before product or project development begins. This study focuses on measurement tools and factors that influence performance evaluation in management, accounting, and business journals published in international journals and sinta journals, published in 2018 - 2023. It is very important to capture the development direction of performance evaluation research, especially in accounting, management, and business. This research was conducted by reviewing published literature reviews in Google Scholar, Scopus, and Sinta Journal. Literature review or literature review is a research method that is carried out by conducting studies, analysis, and evaluation of previously published papers on the research topic being carried out. Employee performance measurement tools may vary depending on the purpose of the performance evaluation and the characteristics of the organization in which the employee works. Organizations or companies also often use a balanced scorecard. In particular sales growth, measurement can also be done using the Sales Satisfication Index. Then several theories are used in research on factors that influence employee performance, including: motivation theory, expectancy theory, social learning theory, equity theory, engagement theory
Pengukuran Struktur Modal Dan Kesempatan Bertumbuh Dari Aspek Profitabilitas, Struktur Aset Dan Ukuran Perusahaan Noviantoro, Noviantoro; Lucky Maretha, Elizabeth
GEMA EKONOMI Vol 12 No 4 (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

The purpose of this study is to examine the effect of profitability, asset structure, and company size on capital structure and growth opportunities. The population was taken from the manufacturing industry that was registered on the IDX for 2017-2021 as many as 179, and there were 74 companies that fulfilled purposive sampling. The analysis tool was performed using multiple linear regression. The results of the study concluded: (1). Return on assets has no effect on the debt to equity ratio, but has a positive and significant effect on the market to book value variable. (2). Tangibility assets have a positive and significant effect on the debt to equity ratio, but has no effect on the market to book value. (3). Ln total assets have no effect on either the debt to equity ratio or the market to book value
Pengaruh Pemberian Kompensasi Terhadap Kinerja Karyawan Pada PT. Jakarta Industrial Estate Pulo Gadung (JIEP) Zarina, Enda
GEMA EKONOMI Vol 12 No 4 (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

Penelitian ini dilakukan untuk mengetehaui pengaruh pemberian kompensasi dalam bentuk finansial maupun non finansial terhadap kinerja karyawan pada PT. Jakarta Industrial Estate Pulo Gadung (JIEP). Populasi dalam penelitian ini berjumlah 50 karyawan di PT. Jakarta Industrial Estate Pulo Gadung (JIEP). Hasil dari penelitian didapatkan bahwa kompensasi finansial dan non finalsial berpengaruh positif dan signifikan terhadap kinerja karyawan. Di antara kedua variabel tersebut, kompensasi finansial memiliki pengaruh lebih dominan terhadap kinerja karyawan dibandingkan kompensasi non finansial
Analysis Of Hr Skill, Service, And Promotion Factors On Price That Influence The Level Of Sales Of Millenial Cafe Coffee Nur Qinthara Jatnika, Ridhwan; Kustiawan, Unggul
GEMA EKONOMI Vol 12 No 4 (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

Coffee is one of the mainstay commodities in Indonesia's plantation sector. HR skills, service, promotion and price are factors that affect sales levels. This study aims to analyze the influence of HR skills, service, promotion on sales levels through price as mediation. The analysis was carried out by chance withdrawal of 250 respondents using the Questionaire method
Evaluasi Pelatihan Bidang Kesehatan Menggunakan Model Evaluasi Kirkpatrick: Systematic Review Tinurbaya, Afriani; Bachtiar, Adang; Oktamianti, Puput
GEMA EKONOMI Vol 12 No 4 (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

In relation to the importance of health for every human being, the Ministry of Health provides a large enough budget for improving the quality of health workers through training. However, the evaluations commonly used to measure training effectiveness are generally limited to pre-test and post-test to assess participants' knowledge before and after training (Kirkpatrick level 2 evaluation model). The Kirkpatrick evaluation model is a training evaluation model that is often used to measure the effectiveness of training, namely by measuring the achievement of results based on four levels (level 1 – level 4). Therefore, the authors intend to investigate various literature related to the evaluation model from various levels, which can be developed to evaluate the training of health workers by the Ministry of Health. This literature review follows PRISMA guidelines. Database searches were carried out through PubMed, Scopus and ProQuest search channels in the last 5 years (2017-2022). The results show that level 2 evaluation is most often used to assess the effectiveness of health training outcomes, namely by assessing the improvement of participants' knowledge and skills after training. Fewer level 3 and level 4 evaluations are conducted due to limited time, funds, experience, and tools. However, since each level in Kirkpatrick's evaluation model is interrelated, it is important to be able to evaluate each level sequentially so that information related to training effectiveness can be clearly depicted. Therefore, the Ministry of Health needs to prepare all the necessary resources to be able to assess the effectiveness of training at each level.
Pengaruh Implementasi Kebijakan Akuntansi Aset Biologis, Praktik Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Serta Dampaknya Terhadap Manajemen Pajak Indah Oktanti Sembiring, Sari; Metalia, Mega
GEMA EKONOMI Vol 12 No 4 (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

Tax management is carried out by all companies including the agricultural sector. In practice, the impact caused by various problems related to accounting policies of biological assets, transparency, accountability, responsibility, independence, and fairness and size of the company so that the impact on financial performance. This study aims to prove empirically whether there is an influence of good corporate governance practices and company size on tax management in agricultural sector companies. Research data were collected through questionnaire instruments, face-to-face interviews and group discussion forums which were conducted in several places in Indonesia. Sampling with non probability sampling. Data were analyzed using Structural Equation Model (SEM) and Analytical Hierarchical Process (AHP) approaches. The results showed that good corporate governance practices had an effect on tax management. But company size has no effect on tax management. In addition, the findings of this study prove that alternative strategies in the form of building good and conducive communication with stakeholders and good corporate governance practices are strategic policy priorities in tax management for agricultural sector companies to improve their financial performance. The limitation of this research lies in the analysis unit of the plantation and forestry sector alone, not yet in other agricultural sectors such as livestock and fisheries that have the same characteristics as regulated in PSAK No. 69 Agriculture, namely biological transformation.
Penegakan Hukum Terhadap Pelaku Kekerasan Seksual Kepada Korban Dalam Praktik Penerapan Hukum Pidana Br. Sembiring, Mila Sari; Ogestina Tampubolon, Salendion; Siagian, Nurhayati; Hutahaean, Hendra; Yunita, Sri
GEMA EKONOMI Vol 12 No 4 (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

The Act Number 35 of 2014, violence is any act against children that results in physical, psychological, sexual, and/or neglectful misery or suffering, including threats to commit unlawful acts, coercion, or deprivation of independence. Sexual violence is defined as any sexual act, attempt to perform a sexual act, comment or suggest to involuntary sexual behavior or vice versa, an act of violation to have sexual intercourse by force on someone. (WHO, 2017). Sexual assault is an issue that has long been a topic of discussion in Indonesian society. In Indonesia itself, the word sexual harassment is familiar because almost every year cases of sexual harassment occur. The problem of sexual violence has often been heard in the ears of the Indonesian people. However, Indonesian law has not fully provided strict legal consequences for perpetrators and protection for victims, Therefore, the purpose of writing this research is to find out what law enforcement is like against perpetrators of sexual violence and how legal protection is for victims. This study uses a normative legal research method which is part of the typology of doctrinal research. The research approach used statutory approach and a conceptual approach. The results of this study indicate that the draft criminal law for cases of sexual violence is an urgent matter, given the rise of cases of sexual violence in Indonesia. The making laws that protect victims of sexual violence, the resolution of cases of sexual violence and protection of victims of cases of sexual violence can be carried out properly
Pemenuhan Ham Pada Anak Panti Asuhan Jernih Balaki Indonesia Devi Simanungkalit, Shinta Sri; Rowland Damanik, Gerry; Antonius Banjarnahor, Brian; Alfredo Siahaan, Kevin; Aprijan Silalahi, Doanta; Sugiarto, Sri Yunita
GEMA EKONOMI Vol 12 No 4 (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

The Orphanage is a gathering place for children who are entrusted with their parents, children are entrusted by their parents for their own reasons. The orphanage in Born without the guidance of biological parents did not make them give up, even so the children in the orphanage have a high enthusiasm for learning. The orphanage must be able to provide the rights and fulfillment of children according to statutory provisions. This research is qualitative, data obtained directly to the location and analyzed critically. The orphanage consists of coaches, supervisors, chairmen, secretaries, treasurers, caregivers. The Clear Balaki Indonesia Orphanage consists of 21 children. And has been established since March 2022.

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