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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 1,245 Documents
 113   114   115   116   117 
Analisis Pengaruh Belanja Langsung, Belanja Tidak Langsung Dan Penyertaan Modal Pemerintah Daerah Terhadap Pertumbuhan Ekonomi Sinto, Sinto; Zuhroh, Diana; Sukanti Cahyaningsih, Dyah
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

The purpose of this study is to examine the effect of direct spending, indirect spending, and local government equity on economic growth in the province of Central Kalimantan in 2018- 2020. The population in this study were all regencies/cities in Central Kalimantan province, totaling 14 regencies/cities. The sampling technique uses saturated sampling. Data collection techniques using documentation. The data analysis technique used is multiple linear regression analysis. The results of the study show that direct spending and local government equity have a positive effect on economic growth. Meanwhile, indirect spending has no positive effect on economic growth.
Pengaruh Performance Expectancy, Effort Expectancy,Facilitating Conditions, Social Influence, Attitude Towards Use, Pemakaian Aplikasi Zakat Bunga Tasya, Nadezhda; Sumardi, Arwini
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

The purpose of this study was to examine the factors that influence adolescents' intentions to use social networking media to understand online zakat campaigns that use creative animation. Data was obtained by distributing questionnaires online to users of the zakat application "Kitabisa.com" for the past year. The sample used in this study was 160 respondents. The sampling method used in this research is purposive sampling. The data analysis method used in this study is to analyze the influence between the variables owned by using the Multiple Linear Regression method with the help of SPSS 23 software. The results of this study conclude that Performance Expectancy has a positive effect on Youth's intention to use social media networks for understanding zakat online campaigns that use creative animations, Effort Expectancy have a positive effect on Youth's intention to use social media networks for understanding zakat online campaigns that use creative animations, Facilitating Conditions have a positive effect on Youth's intention to use social media networks for understanding zakat online campaigns that use creative animations, have an effect positive to, Social Influence has a positive effect on Youth's intention to use social media networks for understanding zakat online campaigns that use creative animations, Attitude To Use has a positive effect on Youth's intention to use social media networks for understanding zakat online campaigns that use creative animations
Modern Monetary Theory In An Islamic Monetaryperspective Munthe, Salpiani; Imsar, Imsar
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

Modern Monetary Theory or MMT is currently considered capable of making a country no longer dependent on the value of taxes and debt. Printing as much money as needed in the realsector will not make printing money cause inflation as it has been. There have not been many studies that discuss this MMT from an Islamic economic point of view. This study aims to provide new insights for monetary policy, especially Islamic monetary, in developing monetary policy in accordance with the development of exchange instruments or money circulation which is currently very rapid. This research is a qualitative research with a library research approach. The data sources used are primary data sources (Ibn Khaldun's book and Umer Chapra's book), secondary data (supporting books, journals, and other literature). The data analysis used is descriptive analysis and content analysis (conten analysis). Data assurance through triangulation, namely sources, methods, investigators and theories. The result of this researchis that modern monetary theory (MMT) can be one of the options in overcoming an economicrecession, in line with the Islamic economy which emphasizes more on real investment than investment on paper, with strict requirements. Modern Monetary Theory (MMT) can be adopted to help increase people's purchasing power so that it has an impact on increasing state incomewithout having to increase foreign debt.
Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia) Eka Pratiwi, Annisa; Khomsiyah
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

Penelitian ini bertujuan untuk menganalisis kecurangan dalam laporan keuangan dengan menggunakan fraud pentagon sebagai alat pendeteksi kecurangan. Fraud factor dijelaskan oleh variabel Financial Stability, Nature of Industry, Change in Director, Change in Director, dan Frequent Number of CEO Picture. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020, dengan jenis data yang digunakan yaitu data sekunder berupa Laporan Tahunan. Sampel dalam penelitian ini berjumlah 180 orang yang dipilih dengan metode purposive sampling. Metode analisis penelitian ini menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa dari lima variabel yang digunakan, terdapat empat variabel yaitu Stabilitas Keuangan, Sifat Industri, Pergantian Direktur, dan Frekuensi Gambar CEO yang mempengaruhi kecurangan dalam laporan keuangan. Perubahan Auditor menunjukkan hasil negatif dari kecurangan dalam laporan keuangan, sehingga tidak mempengaruhi kecurangan dalam laporan keuangan
Pengaruh Corporate Governance terhadap Carbon Emissions Disclosure Turridwanullah, Fazwah; Khomsiyah
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

Penelitian ini bertujuan untuk menguji pengaruh corporate governance yang diukur berdasarkan ASEAN Corporate Governance Scorecard (ACGS) terhadap Carbon Emissions Disclosure. Dalam penelitian ini, populasi yang digunakan adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2021. Jenis dara yang digunakan adalah data sekunder, yaitu data berasal dari laporan tahunan dan laporan keberlanjutan perusahaan. Metode Purposive sampling yang dilakukan dalam penelitian ini memperoleh 70 sampel perusahaan. Metode analisis data menggunakan regresi linier berganda dengan SPSS 25. Hasil penelitian menunjukkan bahwa kualitas implementasi Corporate Governance Scorecard yang tinggi mampu meningkatkan pengungkapan emisi karbon
Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional Dan Perbankan Syariah Sebelum Dan Selama Terjadinya Pandemi Covid-19 Syarah Afdhola, Fidya; Lihan, Irham
GEMA EKONOMI Vol 12 No 3 (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 financial sector has an important role in the economy of a country because this sector is the core of the country's economy. Financial statement analysis can be used as a tool to analyze the company's overall management performance. During the Covid-19 pandemic, the financial sector was one of the sectors most affected and experienced a decline in performance. This study was conducted to examine the impact of the COVID-19 pandemic on banking performance using capital adequacy ratios, efficiency ratios and profitability ratios by comparing financial performance between conventional banks and Islamic banks before the COVID-19 pandemic and during the COVID-19 pandemic (Comparative Analysis). The object of this research is banks listed on the Indonesia Stock Exchange in the 2018-2021 period by using quantitative data and the data source used is secondary data in the form of banking quarterly financial reports. Data testing methods used in this study include normality test and hypothesis testing. From the results of the analysis conducted by the Capital Adequacy Ratio (CAR) variable, it shows that there are no significant differences before and during the COVID-19 pandemic, both in conventional banking and Islamic banking. In the Variable Operating Expanse Ratio (BOPO), there are significant differences before and during the COVID-19 pandemic in conventional banking. On the other hand, there is no significant difference before the pandemic and during the COVID-19 pandemic in Islamic banking. While the Return on Assets (ROA) variable, shows that there are significant differences in ROA before and during the COVID-19 pandemic in conventional banking. In addition, there is no significant difference in the Return on Assets (ROA) variable before and during the COVID-19 pandemic in Islamic banking.
Faktor-Faktor Peran Dan Struktur Audit Determinan Kinerja Auditor Muhsin, Muhsin
GEMA EKONOMI Vol 12 No 3 (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

Auditor performance is a reflection of the work done to achieve better or more prominent results in achieving organizational goals Fanani et al, 2008. Among the indices used for the determination good or bad work results is auditor performance which is the work that carried out by the auditor in accordance with the responsibilities given to him. When evaluating audit results, clients and the general public pay great attention to the auditor's performance. RSM Salustro Reydel in France once made a mistake when auditing Vivendi Universal. While the performance of the auditor is an evaluation of the work performed by employees, both from superiors to direct subordinates and colleagues. Inequality between this discussion and the previous discussion lies in the research setting, namely the first sample of this research is students who have passed auditing 2, where they are able to understand the audit structure, role conflicts and the ambiguity of the role and performance of the auditor, because most of them act as students who will always want to achieve auditor performance. the best. To examine the behavior of each individual student who is still young so that there are not many role conflicts and role ambiguity. This study uses a quantitative method, namely the method used in completing a scientific research with the aim of solving the problem being studied, namely the determinants of auditor performance. Descriptive statistical analysis is useful for conveying the results of a quantitative analysis. «Conflict is a process where a person believes that another person has had a bad impact or will have a bad impact on him». So that the auditor experiences role conflict, which is a state of mind caused by two sets of competing demands which can lead to reduced motivation at work, which in turn can reduce overall performance. In line with the stewardship theory that auditors prioritize office goals rather than individual goals, so they can maintain better audit performance
Pengaruh Positive Word-Of-Mouth, Customer Trust, Dan Customer Value Terhadap Revisit Intention Yang Dimediasi Oleh Customer Loyalty Pada Rumah Sakit Riady, Chelsea; Kristaung , Robert
GEMA EKONOMI Vol 12 No 3 (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

These days hospitals have turned into an institution which is more business-oriented, so patients experiences become important for a competitive growth strategy, which includes positive word-of-mouth, customer trust, value, and loyalty. This study was conducted to analyze the effect of positive word-of-mouth, customer trust, and customer value on revisit intention mediated by customer loyalty in type B publicly-traded hospitals. This study used a questionnaire from 202 respondents distributed using a purposive sampling technique. Hypothesis analysis by the use of a partial least square (PLS) test, which is one of the structural equation modeling (SEM) approaches. First, a measurement model test was carried out by testing the validity and reliability of each indicator, and a structural model was also carried out to determine the relationship between variables in the model. The results showed that there are positive effects of positive word-of-mouth, customer trust, and customer value on customer loyalty, and there is also a positive effect of customer loyalty on revisit intention. In addition, it is also found that customer loyalty mediates the effect of positive word-of-mouth, customer trust, and customer value on revisit intention
Pengaruh Facility Service Quality, Interactive Service Quality terhadaap Word of Mouth yang dimediasi oleh Satisfaction pada Nasabah Bank BCA di Tanggerang Kota febianto, Iyan; Riorini, Vandayuli; khusosi, Akhmad
GEMA EKONOMI Vol 12 No 3 (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 uses 3 variables consisting of One independent variable, namely word of mouth, one mediating variable, namely satisfaction and two independent variables, namely the quality of facility services and the quality of interactive services. Which aims to analyze the quality of service facilities, the quality of interactive services to word of mouth mediated by satiffaction. The sample used in this study was BCA bank customers in Tangerang City. Through a survey using a questionnaire with a total of 120 respondents and the method of data analysis in this study using the structural equation model (SAM) with AMOS version 23 software, the results of this study indicate that the variable quality of service facilities and quality of interactive services have a positive effect on satisfaction. However, it does not have a significant effect on word of mouth if you look at the role of satisfaction as a mediating role, which is sufficient to influence the quality of service facilities and the quality of interactive services on customer satisfaction at BCA Tangerang City bank. But these results add support and extend the findings of this article. These findings suggest that employee satisfaction fully mediates the relationship between facility service quality and interactive service quality, although we find a non-specific effect, the findings of this study account for the fact that the presence of bank customers who have fully service quality mediates the relationship between satisfaction and quality, which is in line with the model applied in actual research.
Pengaruh Akuntansi Keperilakuan Terhadap Penyusunan Laporan Keuangan dan Sistem Informasi Akuntansi Septa Dinda Alfia, Famia; Trisnaningsih, Sri
GEMA EKONOMI Vol 12 No 3 (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

Accounting has several fields of knowledge, namely behavioral accounting which explains the relationship between behavior and the accounting system, behavioral accounting is an organization and accounting system whose existence is acknowledged. As for behavioral accounting is a study of the behavior of accountants and non-accountants who are influenced by functions and reporting. Accounting is an information system that identifies a record and communicates economic incidents in an organization to interested users. The so-called users in this case are external parties of the company such as investors, creditors and government agents, while the internal parties of the company are the managers and employees of the company. Accounting plays an important role as a company's financial controller that can be used to evaluate and make plans for the company's future. The purpose of this study is to find out how behavioral accounting affects financial reports and accounting information systems. The research method used is to obtain data regarding articles that contain how behavioral accounting influences the preparation of financial reports from scholar, emerald, scimago journal and related web journal data. The results of the research conclude that the results of this literature review reveal that behavioral accounting has a positive effect on the preparation of financial reports and behavioral accounting has a positive effect on accounting information systems.

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