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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
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MENAKAR KINERJA PERSEDIAAN BAHAN MELALUI TURN OVER RASIO (TOR) PADA UMKM PERTANIAN : Inventory Performance, Turn Over Ratio, UMKM Burhan, Umar
GEMA EKONOMI Vol 9 No 2 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i2.1342

Abstract

Inventory for business units is a support for production activities, so that the inventory stock is neither too large nor too small, because it is directly related to the costs incurred. Likewise in the agricultural industry, there is a tendency for commodity prices to fluctuate and have high turnover. In order to increase inventory turnover at minimal cost, it requires careful inventory management. Inventory turnover is one indicator of an inventory's performance. Performance measurement can be done by calculating the material turnover ratio (TOR). The purpose of this study is to measure the performance of raw material inventory through the calculation of Turn Over Ratio (TOR). This research was conducted at one of the agricultural MSMEs in Gresik, which produces packaged rice. The data used are primary data from observation and documentation, in the form of stock data and the use of raw materials for six months, from January to d. June 2020. The results showed that the performance of raw material inventory in the warehouse was still low, with a TOR value of only 0.08 s / d. 3.05 times and the long duration of storing raw material inventories in warehouses ranges from 8.19 s / d. 322.60 days, during the six months of observation.
PENGARUH TAX AVOIDANCE TERHADAP STRUKTUR MODAL DENGAN MEDIASI LIKUIDITAS PADA PERUSAHAAN PERTANIAN YANG TERDAPAT DI BEI TAHUN 2018-2019 : Tax avoidance, Capital Struktur, Liquidity Sihombing, Gresella
GEMA EKONOMI Vol 9 No 2 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i2.1343

Abstract

Tax avoidance is an act of resistance in collecting taxes that will result in reduced cash receipts in a country. Interpreted as a legal action, namely the act of minimizing the tax burden without violating tax regulations. In this study, the author's goal is to be able to find the effect of avoidance on capital structure and liquidity on capital structure. The capital structure of a company is a combination or proportion of companies with long-term permanent financing. This review examines tax avoidance on capital structure and its effect on liquidity on capital structure. The sample used in this review is 16 entities or companies listed on the Indonesia Stock Exchange in 2018-2019 and the sample used is 32 samples. In the data analysis made by means of multiple linear regression analysis. The analysis includes the coefficient of determination (R2), using the formulation of simultaneous and partial hypotheses. The results of hypothesis 1 state that Tax avoidance does not have a significant influence on the company's capital structure, hypothesis 2 states that there is a significant impact on liquidity for the company's capital structure.
PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) Pramitasari, Dini Ayu
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1379

Abstract

The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.
EFEKTIVITAS SISTEM AKUNTANSI PENJUALAN KREDIT : Credit Sales, Effectiveness, Credit Sales Accounting System. Rusdiyanto, Rusdiyanto Rusdiyanto
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1404

Abstract

This study aims to determine the effectiveness of the credit sales accounting system applied to the credit sales accounting system at PT. XYZ. This type of research is a qualitative descriptive type with a case study approach and provides a picture between the subject and the object under study. In this case the research is intended to describe the credit sales accounting system. Based on the results of the study showed that the effectiveness of the credit sales accounting system applied at PT.XYZ is quite good, seen from the responsibility for the functions and authorities of each section and the achievement of a controlled credit sales accounting system in achieving company goals. But there are still a number of things that need to be fixed, such as the fact that there are still parts that run multiple functions in PT.XYZ.
ANALISA PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DIMEDIASI OLEH KOMPENSASI DI PT ABC: Disiplin kerja, Kinerja karyawan, dan Kompensasi Syafi'ur, Arif; Ilham, Rachmad; Bayu, Niswan
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1405

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh disiplin kerja terhadap kinerja karyawan melalui kompensasi yang diterima karyawan. Sampel penelitian yang digunakan karyawan Perusahaan sebanyak 80 responden. Metode analisis informasi penelitian menggunakan analisis jalur menggunakan aplikasi PLS-SEM. Hasil temuan penelitian menjelaskan bahwa pengaruh disiplin kerja karyawan berpengaruh terhadap kinerja karyawan di perusahaan. Disiplin kerja karyawan berpengaruh terhadap kompensasi. Disiplin kerja karyawan memiliki pengaruh yang besar terhadap kinerja karyawan, sebaliknya disiplin kerja karyawan berpengaruh terhadap kompensasi yang diterima karyawan.
PENGARUH STRUKTUR MODAL DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN: Capital Structure, Earnings Management, Company Financial Performance tuharea, firdaus indrajaya
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1407

Abstract

This research aims to examine and prove the effect of capital structure and earnings management on the financial performance of companies in large trading sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. This research uses a quantitative approach with data analysis methods in the form of descriptive statistics, classical assumption test. , and multiple regression linear analysis. Sampling used the purposive sampling method with a total sample of 13 companies . The results of this study indicate that partially the capital structure has a significant effect on the company's financial performance. While earnings management partially does not significantly affect the company's financial performance. And the capital structure and earnings management simultaneously have no significant effect on the company's financial performance.
PENGARUH KEDISIPLINAN DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN DI GO SUMBER PLASTIK GRESIK : Discipline, Team Work, Employees performance Astanto, Denny
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1408

Abstract

This research was conducted in purpose to investigate and prove the influence of employee discipline and team work on GO Sumber Plastik Gresik’s employee performances. The approach used was quantitative approach using double linier regression analysis. Afterwards, the sample taken amounted 60 respondents and the data gathered by spreading questionaires. The results showed that employee discipline did not provide a positive and significant influence on GO Sumber Plastik Gresik’s employee performances. However, team works had provided positive and significant influence on GO Sumber Plastik Gresik’s employee performances. Simulataneously, discipline and team work had positive and significant influence on GO Sumber Plastik Gresik’s employees performances. Keywords
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN : Training, Motivation, Performance. Kusumaningrum, Dini
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1414

Abstract

The purpose of this study is to know and analyze the effect of training and motivation on the performance of PT. Anugrah Jaya Mandiri Sidoarjo employee.The data used is PT. Anugrah Jaya Mandiri Sidoarjo employees in outlet work area. Using the saturated sampling technique, the sample was 103 respondents. The method of data collection in this study is a questionnaire. Data in process using SPSS 20.0 for window. Data methods use explanatory and quantitative methods that are regression analysis. The result is that the training and motivation variables affect the performance of PT. Anugrah Jaya Mandiri Sidoarjo employee. Coefficient determinations (R 2 ) show that the correlation between training and motivation on employee performance is 90.3%. It means it's strongly related.
ANALISIS PENILAIAN KINERJA MANAJEMEN RANTAI PASOKAN DENGAN BALANCED SCORECARD (STUDI KASUS ASTRA MOTOR MAGELANG 1) Hermanto, Wachid; Achsa, Andhatu
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1419

Abstract

In order to achieve a good integration, a supply chain management approach is needed by the company. It aims to achieve an efficient supply chain so that it can control costs. In addition, it is also an effort to improve services to meet customer needs. The purpose of this research is to know the performance of supply chains at Astra Honda Motor to know the flow of Honda products from upstream to downstream and know the performance of supply chain management at Astra Honda Motor. The research was conducted on the company Astra Motor Magelang 1 which is the official Deller of Astra. Analysis of this research data uses Balanced Scorecard analysis. The research was conducted in 2020, using a qualitative descriptive method of describing the phenomenon. And for the use of data for primary and secondary data. Results showed that the excellent supply chain performance that proved from the research results from the perspective of Balance scorecard has a weighted more than average research score. There are only indicators that are still not optimal that is about the level of damage to the product that occurs when distributing. To be able to keep the image of Honda brand, the company must be able to work with maximum performance. Improving the performance of one of the indicators is still a good move.
PENGARUH PEMAHAMAN PERATURAN PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Empiris di Kantor Kelurahan Osowilangun Surabaya): Understanding Tax Regulations, Taxpayer Awareness, Tax Sanctions, Compliance in Paying Land and Building Taxes Ariasna, Ketut
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v10i1.1420

Abstract

Tujuan dalam penelitian ini adalah untuk memperoleh bukti empiris pengaruh pemahaman peraturan pajak, kesadaran wajib pajak dan saksi perpajakan terhadap kepatuhan membayar pajak bumi dan bangunan. Pengumpulan data menggunakan sumber data primer berupa kuesioner dengan membagikan secara langsung dengan door to door supaya responden bisa langsung membantu mengisi data peneliti, kuisioner disusun dengan skala likert lima poin. Uji Instrumen dalam penelitian ini menggunakan uji validitas pearson Correlation dan uji reliabilitas menggunakan Cronbach Alpha, dalam metode analisis yang digunakan adalah analisis regresi linier berganda. Uji hipotesis dalam penelitian ini menggunakan uji t uji uji F dan uji R².

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