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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
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PENGARUH KONSERVATISMEI AKUNTANSI, INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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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
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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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
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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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
Memaksimalkan Potensi Bisnis Dengan Pengembangan Strategi Digital Marketing Yang Tepat
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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Abstract

This article discusses the application of digital marketing after the Covid-19 pandemic, both for companies affected by the Covid-19 pandemic and those not affected by the pandemic. The Covid-19 pandemic has made the world change and many companies have had to adapt quickly to stay afloat. Digital marketing is considered to be an effective and appropriate solution to manage this problem. Digital marketing is the process of promoting products or services through digital media such as the internet, smartphones, and other technologies. The basic concept of digital marketing is to use technology to reach a wider audience and increase interaction with customers. This article describes some digital marketing methods that can be used by companies such as e-commerce, social media, email marketing, SEO, and online advertising. This article concludes that by implementing digital marketing, companies can increase visibility, increase website traffic, and increase sales as well as the obstacles that accompany it.
Model Sistem Dinamik Distribusi Bantuan Logistik Bencana Banjir (Studi Kasus Banjir Kecamatan Dayeuhkolot, Kabupaten Bandung)
GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI
Publisher : Universitas Gresik

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Abstract

This research was conducted to analyze the process of distributing disaster logistical assistance to evacuation posts carried out by the Bandung Regency Regional Disaster Management Agency. The purpose of this study is to determine the distribution planning that must be carried out by BPDB Bandung Regency in orders to minimize delays in the process of distributing logictical assistance. The method used in this researce is descriptive quantitative. Data processing is carried out using anylogic applications with the help of Causal Loop Diagram & Stock Flow Diagrams. The results of this study state that the mode of transportation and the use of distribution time can affect the smooth process of distributing aid packages by making scenario modeling to determine distribution planning carried out by BPBD Bandung Regency in order to minimize delays in the process of distributing logistical assistance
Faktor-faktor yang mempengaruhi intensi pembelian kendaraan listrik di Indonesia
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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Abstract

Seeing the environmental conditions that are increasingly worrying day by day, many kinds of technological innovations have been carried out to overcome this issue. One of them is the creation of electric vehicles to reduce environmental issues that are happening now. There are many studies looking for factors in the intention to purchase electric vehicles. This study aims to determine what factors influence purchase intentions in Indonesia. This study uses SPSS and AMOS SEM analysis. There are several factors that show a significant effect and there are several factors that do not. These factors include a sense of environmental responsibility, environmental values, environmental knowledge, perceptions of environmental advertising, perceptions of electric vehicles, and purchase intentions
Penegakan Hukum Terhadap Pelaku Kekerasan Seksual Kepada Korban Dalam Praktik Penerapan Hukum Pidana
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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Abstract

The Act Number 35 of 2014, violence is any act against children that results in physical, psychological, sexual, and/or neglectful misery or suffering, including threats to commit unlawful acts, coercion, or deprivation of independence. Sexual violence is defined as any sexual act, attempt to perform a sexual act, comment or suggest to involuntary sexual behavior or vice versa, an act of violation to have sexual intercourse by force on someone. (WHO, 2017). Sexual assault is an issue that has long been a topic of discussion in Indonesian society. In Indonesia itself, the word sexual harassment is familiar because almost every year cases of sexual harassment occur. The problem of sexual violence has often been heard in the ears of the Indonesian people. However, Indonesian law has not fully provided strict legal consequences for perpetrators and protection for victims, Therefore, the purpose of writing this research is to find out what law enforcement is like against perpetrators of sexual violence and how legal protection is for victims. This study uses a normative legal research method which is part of the typology of doctrinal research. The research approach used statutory approach and a conceptual approach. The results of this study indicate that the draft criminal law for cases of sexual violence is an urgent matter, given the rise of cases of sexual violence in Indonesia. The making laws that protect victims of sexual violence, the resolution of cases of sexual violence and protection of victims of cases of sexual violence can be carried out properly
Pemenuhan Ham Pada Anak Panti Asuhan Jernih Balaki Indonesia
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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Abstract

The Orphanage is a gathering place for children who are entrusted with their parents, children are entrusted by their parents for their own reasons. The orphanage in Born without the guidance of biological parents did not make them give up, even so the children in the orphanage have a high enthusiasm for learning. The orphanage must be able to provide the rights and fulfillment of children according to statutory provisions. This research is qualitative, data obtained directly to the location and analyzed critically. The orphanage consists of coaches, supervisors, chairmen, secretaries, treasurers, caregivers. The Clear Balaki Indonesia Orphanage consists of 21 children. And has been established since March 2022.
Adopsi Bank Digital Pada Kinerja Perbankan Di Bursa Efek Indonesia Tahun 2019-2021
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

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Abstract

This study aims to obtain empirical evidence regarding the effect of digital bank adoption on banking performance on the Indonesia Stock Exchange. The independent variable used in this study is the adoption of ATM, Internet Banking and Mobile Banking, while the dependent variable is the measurement of Return on Assets (ROA), Operational Efficiency Ratio (REO), Net Operational Margin (NOM), Income Diversification (DP) and Projection Net Operating Income (PPBO). The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was done by using purposive sampling method. The sample of this study consisted of 111 companies for three years of observation. This study uses multiple linear regression analysis to examine the effect of the independent variable on the dependent variable. The results showed that ATM did not have a significant effect on overall banking performance. Internet Banking has a significant influence on banking performance through operational efficiency. Mobile Banking has a significant influence on the company's performance through ROA and NOM and the three independent variables have not shown a significant effect, especially Banking Performance on DP and PPBO.
Pengaruh Positif Perceived Service Quality, Perceived Price Fairness Terhadap Consumer Loyalty Di Mediasi Oleh Consumer Satisfaction Pada Customer Restaurant Fast Food
GEMA EKONOMI Vol 12 No 5 (2023): GEMA EKONOMI
Publisher : Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/gemaekonomi.v12i5.2898

Abstract

This study aims to determine the effect of perceived service quality, perceived price fairness on customer loyalty mediated by customer satisfaction at fast food restaurant customers in South Jakarta. In collecting data, this study used a sample of restaurant customers in South Jakarta. The sample used was 122 respondents. The data analysis technique uses Structural Equation Modeling (SEM) with the help of the AMOS computer program. The results of this study indicate that perceived service quality, perceived price fairness on brand loyalty has a positive effect mediated by customer satisfaction at fast food restaurant customers in South Jakarta, which means that in this study perceived service quality, perceived price fairness on brand loyalty as a mediating effect on customer satisfaction

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