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Kab. gresik,
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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
 115   116   117   118   119 
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
Literatur Review : Pengaruh Analisis Balanced Scorecard (Bsc) Terhadap Perspektif Kinerja Keuangan Perusahaan Septa Dinda Alfia, Famia; Ardilla, Alfin; Suhartini, Dwi; Susilowati, Endah
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

Balanced Scorecard that in order to obtain good financial performance results, non-financial performance also needs to be considered because financial performance results are based on non-financial performance. Managers who succeed in achieving a high profit level will be considered successful and obtain a good imbalance from the company, measuring good performance by measuring not only how much income can be obtained, but what factors drive an increase or decrease in a company's income. measures company performance on four balanced (balanced) perspectives: financial, customer, internal business processes, and learning and growth processes. The Balanced Scorecard makes it possible to measure what has been invested in the development of human resources, systems and procedures, for future performance improvement. The financial perspective in the balanced scorecard is defined as a tool used to measure an organization's strategy in increasing its profitability, shareholder value, and business growth. The research methods used in problem solving include this research method to obtain data regarding articles that contain the effect of Balanced Scorecard (BSC) analysis on the perspective of corporate financial performance from data scholars, emeralds, scimago journals and related web journals as well as SINTA. The results of this study Analysis. The Balanced Scorecard (BSC) has a positive effect on the company's financial performance perspective
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 Konservatismei Akuntansi, Investment Opportunity Set Terhadap Kualitas Laba Tuharea, Firdaus Indrajaya; Sari, Dela Ayu Puspita
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

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh konservatisme akuntansi dan set peluang investasi terhadap kualitas laba pada subsektor konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Konservatisme akuntansi adalah perilaku kehati-hatian atas ketidakpastian yang terjadi di masa depan, Investment Opportunity Set adalah peluang perusahaan untuk berinvestasi, dan Earning Quality adalah nilai keuntungan yang dapat mencerminkan kinerja riil perusahaan. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan alat statistik SPSS. Metode yang digunakan adalah metode analisis regresi linier berganda, dengan melakukan uji asumsi klasik, uji hipotesis dan koefisien determinasi. Hasil yang diperoleh adalah 1) konservatisme akuntansi, set kesempatan investasi secara parsial berpengaruh signifikan terhadap kualitas laba 2) konservatisme akuntansi, kesempatan investasi secara simultan berpengaruh signifikan terhadap kualitas laba.
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.
Pengaruh Beban Kerja Dan Kompetensi Kerja Terhadap Produktivitas Kerja Pegawai Dona Mailoa, Mary; Sunu Kanto, Dwi
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 workload and work competence on work productivity for all the employees in General Bureau of the Ministry of Manpower which is mediated by work motivation. The approach used in this research is a quantitative approach. The population used in this study as many as 212 employees, and the number of sample in this study are 140 samples and this study using SmartPLS as an analysis method. The technique used in data collection uses a questionnaire by distributing list of questions to respondents. The results showed that workload has a negative and significant effect on work productivity. Work motivation has a positive and significant effect on work productivity and mediates fully workload on work productivity. Work competence has a positive and significant effect on work productivity. Work motivation mediates partially work competence on work productivity

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