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Kab. gresik,
Jawa timur
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 1,245 Documents
 105   106   107   108   109 
Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Engko, Cecilia; Djamaluddin, Nabilla
GEMA EKONOMI Vol 11 No 4 (2022): 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

Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh penerapan sistem informasi akuntansi dan pemahaman akuntansi terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode kuantitatif dengan jenis data yang digunakan adalah data primer yang diperoleh dari responden melalui kuesioner. Populasi dalam penelitian ini adalah seluruh pegawai subbagian keuangan dan aset pada Organisasi Perangkat Daerah Kota Ambon. Penelitian ini menggunakan teknik non-probability sampling yaitu purposive sampling dan menghasilkan total sampel sebanyak 70 responden. Metode analisis data yang digunakan adalah analisis regresi linier berganda menggunakan program SPSS versi 28. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan tingkat signifikansi 0,001. Sedangkan pengertian akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan tingkat signifikansi 0,001
Analisis Kebijakan Pemerintah Kota Medan Terhadap Koperasi Dan UMKM Dalam Menangani Krisis Ekonomi Dunia 2023 Hidayah Rambe, Nurul; Ruslan, Dede; Irsad, Irsad
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

Penelitian adalah untuk menganalisis pertumbuhan ekonomi di Kota Medan dalam sektor koperasi dan UMKM sebagai upaya dalam menanggulangi krisis ekonomi 2023 yang merupakan kebijakan pemerintah Kota Medan. Penelitian ini di lakukan dengan studi literatur atau penelitian kepustakaan, pengumpulan data menggunakan metode penelitian studi kepustakaan (library research). Hasil penelitian adalah pemerintah Kota Medan Mengambil kebijakan meningkatkan koperasi dan UMKM di Kota Medan, dan pertumbuhan Koperasi dan UMKM di Kota Medan sudah Maju dan jumlah yang sangat banyak, sehingga pengaruh yang sangat baik dalam memajukan pertumbuhan ekonomi.
Analisis Jumlah Penduduk, Pendapatan Domestik Regional Bruto (PDRB), Dan Indeks Pembangunan Manusia (IPM) Terhadap Tingkat Kemiskinan Muzakki Dwi Zulna, Aakif; Setyowati, Eni
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

Kemiskinan merupakan masalah kritis karena mempengaruhi kualitas eksistensi manusia. Upaya penanggulangan kemiskinan dilakukan agar masyarakat dapat hidup lebih baik. Tujuan dari kajian ini diharapkan dapat meneliti dampak dari Regional Bruto (PDRB), dan Indeks Pembangunan Manusia terhadap Angka Kemiskinan Provinsi Jawa Timur tahun 2016-2020. Penelitian ini memanfaatkan pendekatan regresi data panel yang menggabungkan data cross section dan time series dengan data tahun 2016-2020 dan Fixed Effect Model (FEM) sebagai model terpilih. Hasil penelitian yang dilakukan menunjukkan bahwa tingkat kemiskinan di Provinsi Jawa Timur terbukti tidak berhubungan dengan jumlah penduduk, akan tetapi secara signifikan berkorelasi dengan pendapatan domestik regional bruto dan indeks pembangunan manusia.
Financial Distress , Kebijakan Utang, Political Cost Dan Konflik Kepentingan Terhadap Prudence Dimoderasi Litigation Risk Astriani Aprilia, Erika; Setyawati, Wiwit
GEMA EKONOMI Vol 11 No 3 (2022): 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 bertujuan mengetahui gambaran prudence akuntansi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Variabel independen penelitian yaitu financial distress, kebijakan utang, political cost dan konflik kepentingan, sedangkan variabel dependen yaitu prudence. Sampel diambil melalui purposive sampling, sehingga didapatkan sejumlah 16 perusahaan. Teknik analisis data memakai moderrated regrated analysis data panel Random Effect Model. Hasil dari penelitian ini yaitu financial distress, kebijakan utang, political cost dan konflik kepentingan secara bersama-sama berpengaruh secara signifikan terhadap prudence. Secara kebijakan utang dan political cost parsial berpengaruh terhadap prudence, financial distress dan konflik kepentingan tidak berpengaruh terhadap prudence. Litigation risk memoderasi pengaruh kebijakan utang terhadap prudence. Litigation risk tidak dapat memoderasi pengaruh financial distress, political cost dan konflik kepentingan terhadap prudence
Analisis Perhitungan Harga Pokok Produksi Pada Catering Dapoer Laziid (Pendekatan Variabel Costing) Shalvira Siregar, Annisa; Meliza, Juli
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

Catering Dapoer Laziid is a catering company that makes food for everything from daily meal catering to catering for large parties and events.Catering Dapoer Laziid handles a lot of orders, so it needs to break down production costs in detail.Medan City's Medan Johor neighborhood is home to Dapoer Laziid Catering. The data research technique in this study is a qualitative research method. Dapoer Laziid Catering may be able to assist MSMEs in calculating production costs after conducting research and analyzing how it calculated the cost of production using the variable costing method. Production costs and non-production costs, also known as fixed costs or factor costs, are distinguished using the variable costing method. A number of micro, small, and medium-sized businesses (MSMEs) have not included marketing and electricity costs in their production costs. Even though they are not included in the direct costs of production for the catering process at Dapoer Laziid, these costs also include expenses incurred. Due to this, the selling price of Dapoer Laziid's catering calculations and variable costing differed. The production cost incurred by Dapoer Laziid Catering under the variable costing method is higher, at Rp, as shown in the table above. 15,457 more than the Rp cost of production that was generated by Dapoer Laziid Catering employing the variable costing approach. 12,510, with a variance in Rp production costs. 2.947.When computing the expense of creation, contrasts in the worth of production line above costs bring about the distinction. This is because the variable costing method makes it easy to define the costs of raw materials, labor, and factory overhead
Anteseden Job Satisfaction Pada Karyawan Bank BCA Kelapa Gading Adam Tri Purdini Harahap, Resky; Robiatul Adwaiyah, Wiwik; Oki Berliyanti, Dita
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 analyze the effect of internal marketing, emotional intelligence, servant leadership on job satisfaction at Bank BCA Kelapa Gading. This study used respondents obtained according to the criteria with the census sampling method (saturation sampling) of 124 respondents. This study used cross-sectional and data processing using multiple regression analysis with SPSS software version 25.0. The results of this study indicate that internal marketing has a positive effect on Job satisfaction, emotional intelligence has a positive effect on job satisfaction, servant leadership has a positive effect on Job satisfaction. From the results of this study it is hoped that it can provide input for company management to pay attention to emotional intelligence which has the smallest influence in this study, to improve emotional intelligence, management can provide skills and knowledge training, provide additional bonuses and appreciation so that employees feel satisfied in their work so that they can have a positive impact on the progress of the company
Anteseden Repurchase Intention Pada Produk Batik Di Indonesia febrian, Hendra; Risqi, Renny; Rizki Abdullah, Muhamad
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 examines Anteseden Repurchase Intention on batik products in Indonesia, Social media marketing activities, brand awerness, ewom, and purchase intention. This study used primary data obtained through an online questionnaire from one hundred and forty (170) respondents. Social media customers are hired for quantitative studies through convenience sampling. Data were analyzed using the Structural Equation Model (SEM) using the SPSS and Amos programs. The results of this study show that brand awerness does not have a positive effect on Repurchase intention, while Social media marketing, electronic word of mouth has a positive effect on repurchase on social media.
Pendeteksian Financial Statement Fraud Berdasarkan Metode Beneish M-Score Pada Perusahaan Manufaktur Di BEI Urip Wardoyo, Dwi; Hilmi Alrasyid, Arifah; Luthfania Patra, Salma; Randi Kuncoro, Hermawan
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 research aims to analyze and also to test the results using the Beneish M-Score Model to detect fraudulent financial statement. This research also aims to determine the percentage of 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which are classified as non-manipulator, manipulator, and grey companies. The research method used is descriptive quantitative method of variable analysis using the Beneish Ratio Index using five calculation indexes for Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Asset Quality Index (AQI), and Total Accrual To Total Assets Index (TATA). The research results show that the five index calculatin variables are able to distinguish samples of financial statements that are suspected not to be manipulated
Pengaruh Current Ratio Dan Return On Asset Terhadap Harga Saham Perusahaan Manufaktur Sari, Laynita; Rahmadani, Aprila; Septiano, Renil
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

The Covid-2019 pandemic is said to have suppressed people's purchasing power. The phenomenon that occurred in the Share Price of Indofood Sukses Makmur Tbk Manufacturing Company listed on the Indonesia Stock Exchange showed that from 2019-2020 it experienced a decline that was not in accordance with its target, where the Share Price in 2019 had a share price of Rp.7,925 per share, in 2020 it had a share price of Rp.6,825 per share. This shows that the Share Price of Indofood Sukses Makmur Tbk Manufacturing Company has experienced a considerable decline where the stock price's ability to make a profit is now being disrupted and is the cause of the economic situation that is still unstable due to the Covid-19 pandemic. But Indofood Sukses Makmur Tbk Manufacturing company has risen and returned because society has begun to adapt as before. This study aims to determine the effect of current ratio and return on assets on stock prices. With purposive sampling techniques, the population was sampled with a total sample of 11 manufacturing companies in the food and beverage subsector in 2016-2020. The analysis method used is a panel regression model. The results showed that the current ratio did not affect the share price of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2020, while the return on assets had a positive and significant effect on the share prices of food and beverage companies. listed on the Indonesia Stock Exchange in 2016-2020.
Konsekuensi Place Attachment Konsumen Restoran Bertema Sunda Aprilia, Risma; Laddyana Citra, Febby; Vandayuli Riorini, Sri
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 research was conducted with the aim of analyzing the effect of Place Attachment on Brand Loyalty of Sundanese themed restaurant customers. This study is an explanatory research with a total sample of 270 respondents who were taken using a non-probability sampling method with the technique used was purposive sampling. The data were analyzed using the AMOS Structural Equation Model. The results of this study prove that Layout has an influence on Brand Passion, Brand Love and Brand Loyalty. Research also proves that Brand Identification has a significant effect on Brand Love

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