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<![CDATA[Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengukur kinerja keuangan daerah berdasarkan analisis rasio keuangan terhadap belanja modal di wilayah Jawa Barat pada tahun 2021. Pengujian dilakukan di 27 kota/kabupaten se-Jawa Barat melalui analisis kuantitatif dengan regresi sederhana. Analisis kinerja keuangan menggunakan perhitungan rasio kemandirian, efektivitas, dan efisiensi. Belanja modal untuk pelayanan publik diukur menggunakan besaran belanja modal untuk pelayanan publik dalam anggaran. Hasil penelitian menunjukkan bahwa rasio kemandirian dan rasio efektivitas berpengaruh positif signifikan terhadap belanja modal untuk pelayanan publik pada Kabupaten/Kota se-Jawa Barat. Oleh karena itu, pemerintah daerah diharapkan dapat memprioritaskan kinerja keuangan pemerintah daerah untuk meningkatkan belanja modal daerah]]>
<![CDATA[Pengaruh Aliran Kas Operasi, Laba Akrual, Tingkat Hutang, Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Pemoderasi ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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<![CDATA[This study aims to determine the effect of operating cash flow, accrual earnings, debt levels and company size on earnings persistence. In addition, to test whether the book tax differences variable can moderate the relationship between each independent variable on earnings persistence. The sample for this research is a manufacturing company with the consumer goods sub-sector listed on the IDX during the 2016-2020 period. The total sample is 15 companies using purposive sampling technique. Methods of data analysis using multiple linear regression with the help of the SPSS 23 program. The results showed that partially the cash flow variables, and company size have a significant positive effect on earnings persistence, accrual earnings variables have a significant negative effect on earnings persistence, and the level of debt has no significant effect on earnings persistence. Large positive (negative) book tax differences do not moderate the effect of operating cash flow, accrual earnings, debt levels and company size on earnings persistence]]>
<![CDATA[Analisis Pengaruh Content Marketing, Social Media Marketing Dan Online Convenience Pada Consumer Buying Decision Process ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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<![CDATA[The consumption of chicken meat in Indonesia continues to increase, and this increase is directly proportional to the increasing growth rate of the fast food restaurant industry, especially fried chicken product as one of the main commodities which ranks first as the food menu most frequently ordered by the public. However, from the list of the 5 most popular brands of fast food restaurants and fried chicken products in Indonesia, not a single Indonesian’s local brand is included in the list. Therefore, a strategy is needed to deal with competition, namely by increasing the company’s ability to adapt information technology for online product promotion and marketing purposes, by improving the quality of content marketing, social media marketing and online convenience, which is expected to improve the consumer buying decision process. Therefore, the purpose of this study is in order to analyze the effects of content marketing, social media marketing and online convenience on the consumer buying decision process for restaurant customers at Suharti’s fried chicken outlets in Jakarta. This research method is descriptive quantitative which is used to describe the influences between research variables based on the use of statistical analysis and mathematical equations. The source of the data is obtained through an online and offline questionnaire surveys of 180 customers of the Suharti’s fried chicken outlet restaurant in Jakarta, using non-probabilty sampling method and purposive sampling technique. The data analysis technique used is the Structural Equation Model (SEM) to test the research hypotheses. The findings of this study show that there are positive effects of content marketing, social media marketing and online convenience on the consumer buying decision process for restaurant customers at Suharti’s fried chicken outlets in Jakarta]]>
<![CDATA[Analisis Determinan Permintaan Kredit Modal Kerja Terhadap Bank Umum Di Yogyakarta ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v12i2.2570
<![CDATA[The purpose of this study was to determine the factor that influences of the demand for working capital loans at commercial banks in Yogyakarta. The variable used in this study is the dependent variable, namely the amount of demand for working capital credit. In contrast, the independent variable is the interest rate for working capital credit, economic growth, per capita income, and savings. This study uses data analysis methods: multiple linear regression analysis, classical assumption test, and hypothesis testing. The data in this study uses secondary data from Bank Indonesia (www.bi.go.id), the Financial Services Authority (www.ojk.go.id), the Central Bureau of Statistics (www.bps.go.id), and BAPPEDA. The results of the analysis in this study simultaneously variable working capital credit interest rates, economic growth, income per capita, and Dpk affect the amount of working capital credit. The interest rate variable for working capital credit is not significant to the amounts of working capital credit. The economic growth variable is insignificant to the working capital credit amount. The income per capita variable is not significant to the amount of working capital credit. The Third Party Funds (TPF) variable is significant to the total demand for working capital loans.]]>
<![CDATA[Pengaruh Psychological Capital, Relational Attachment, High Performance Work System, Dan High Performfance Work Practice Terhadap Employee Innovative Behavior ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v12i2.2571
<![CDATA[This study aims to analyze the effect of Psychological Capital, Relational Attachment, High Performance Work System, and High Performance Work Practice on Employee Innovative Behavior in the Wealth Management employee division at BUMN bank Jakarta by filling out a questionnaire in the form of a google form using non-probability sampling and the method purposive sampling. This study has a total sample of 195 respondents by distributing questionnaires to employees of the wealth management division. This research uses multiple regression data analysis method. The results of testing the hypothesis in this study indicate that there is a positive influence of Psychological Capital, Relational Attachment, High Performance Work Systems, and High Performance Work Practices on Employee Innovative Behavior in employees of the Wealth Management division at BUMN bank Jakarta. The implications for managerial are expected to be a source of information that can be applied by the wealth management division at the Jakarta BUMN bank to improve the performance and work quality of the employees of the wealth management division at the Jakarta BUMN bank. Good Psychological Capital is needed where positive psychological conditions and optimism exist in the workforce. can encourage innovative behavior in the corporate environment. Second, to improve the company's work results, a relational attachment is urgently needed so that a relational attachment can be one of the driving factors for the emergence of positive innovations in the behavior of employees in the wealth management division at Bank BNI Pejompongan. Third, improving the High Performance Work Practice and High Performance Work System in the wealth management division at Bank BNI Pejompongan can be done through regular job evaluations, employee training and development and improvement of employee welfare according to each portion. Thus it can be realized to support good Employee Innovative Behavior.]]>
<![CDATA[Pengaruh Electronic Word Of Mouth Dan Initial Brand Trust Terhadap Consumers Purchase Intention ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v12i2.2575
<![CDATA[The purpose of this study was to analyze the effect of Electronic Word of Mouth Positive Valence, Electronic Word of Mouth Negative Valence and Initial brand trust on Consumers Purchase Intention on the Erigo brand. Data was obtained by distributing online questionnaires to Erigo clothing users who bought online in the past year. The sample used in this study was 178 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 that are owned using the Multiple Linear Regression method with the help of SPSS 25 software. The results of this study conclude that Electronic Word of Mouth Positive Valence has a positive effect on Initial brand trust, Electronic Word of Mouth Negative Valence has no positive effect on Initial brand trust, Electronic Word of Mouth Positive Valence has a positive effect on Consumers Purchase Intention, Electronic Word of Mouth Negative Valence has no positive effect on Consumers Purchase Intention, Initial brand trust has a positive effect on Consumers Purchase Intention.]]>
<![CDATA[Analisis Penerapan Psak 45 Tentang Pelaporan Keuangan Nirlaba Yayasan Pesantren Ibnu Salam Nurul Fikri 2020 ]]>
<![CDATA[ GEMA EKONOMI Vol 11 No 6 (2022): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v11i6.2576
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis bagaimana penyusunan laporan keuangan pada Yayasan Pesantren Ibnu Salam Nurul Fikri Serang, untuk mengetahui bagaimana penerapan PSAK No 45 pada Yayasan Pesantren Ibnu Salam Nurul Fikri Serang,dan mengetahui apakah laporan keuangan Yayasan Pesantren Ibnu Salam Nurul Fikri Serang telah sesuai dengan PSAK No 45. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif deskriptif, yaitu metode yang dilakukan dengan cara mengumpulkan data-data, serta menganalisa data sehingga mendapatkan gambaran yang jelas mengenai masalah yang diteliti.Hasil penelitian ini menerangkan bahwa pelaporan keuangan Yayasan Pesantren Ibnu Salam Nurul Fikri Serang belum berdasarkan PSAK No 45, melainkan hanya penerimaan dan pengeluaran kas atau masih berbentuk neraca saldo. Penerapan laporan keuangan berdasarkan PSAK No 45 meliputi laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Penerapan PSAK No 45 diperllukan guna meningkatkan transparansi dan akuntabilitas laporan keuangan Yayasan Pesantren Ibnu Salam Nurul Fikri Serang.]]>
<![CDATA[Pengaruh Bussiness Risk, Company Growth, Size Terhadap Debt Policy Yang Dimediasi Tax Aggressiveness Pada Perusahaan ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v12i2.2577
<![CDATA[This study aims to determine the effect of business risk, company growth, company size on debt policy mediated by tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). This study was designed with hypothesis testing. Data collection uses secondary data in the form of annual financial reports from mining companies during the 2017-2019 period. The sampling technique used purposive sampling and obtained a sample of 37 companies with 111 observations or observations. While the data analysis technique used in this study is panel data analysis with e-views. The results of this study indicate that business risk has no effect on tax aggressiveness, but has a significant effect on debt policy. Company growth has no effect on tax aggressiveness or debt policy. Firm size has a significant effect on tax aggressiveness and debt policy. Tax aggressiveness has no effect on debt policy. Tax aggressiveness does not have a full role in mediating the effect of business risk, company growth, and company size on debt policy.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Intensi Pembelian Kendaraan Listrik Di Indonesia ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v12i2.2579
<![CDATA[Melihat kondisi lingkungan yang makin hari makin mengkhawatirkan maka banyak dilakukan berbagai macam inovasi teknologi untuk mengatasi isu tersebut. Salah satunya dengan diciptakannya kendaraan listrik untuk mengurangi isu lingkungan yang sudah terjadi sekarang ini. Terdapat banyak penelitian yang mencari faktor dari intensi pembelian kendaraan listrik. Penelitian ini bertujuan untuk mengetahui faktor apa yang mempengaruhi intensi pembelian di Indonesia. Penelitian ini menggunakan SPSS dan analisa SEM AMOS. Ada beberapa faktor yang menunjukan pengaruh signifikan dan ada beberapa faktor yang tidak. Faktor-faktor tersebut antara lain rasa tanggung jawab lingkungan, nilai lingkungan, pengetahuan lingkungan, persepsi iklan lingkungan, persepsi kendaraan listrik, dan intensi pembelian.]]>
<![CDATA[Analisis Peran Lembaga Keuangan (Pegadaian) Terhadap Pengembangan Perekonomian Masyarakat Umum (Usaha Umkm) ]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Universitas Gresik ]]>
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DOI: 10.36418/gemaekonomi.v12i2.2600
<![CDATA[Pawnshops have recently become a permanent fixture in the lives of ordinary Indonesians. Jewelry, tools, and other property are pawned daily to temporarily add to the expenses of those unable to borrow from banks and other financial institutions. Moreover, some of these pawnshops have penetrated the provinces, so they have taken on a new role as development exponents. But despite its popularity, the study of pawnshops is not that important. Therefore, this paper tries to fill the gap by presenting several new facts related to the continuous existence of pawnshops in the financial system. This research was studied through a descriptive approach with data access from library research, so this research was studied qualitatively. It then discusses the role of pawnshops in the financial system. This is followed by an analysis of the pawnshop's performance with particular emphasis on sources and uses as well as the profitability and operational efficiency of the pawnshop. To find out whether the pawnshop is still able to increase its competitive advantage by increasing its size, tests are run on economies of scale. In conclusion, what all the analysis and results show means that pawnshops are also capable of being a good alternative source of credit for small offerings for MSMEs and the public.]]>
