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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
 68   69   70   71   72 
Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
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 measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
Analisis Kinerja Saham Jii Sebelum Dan Selama Pandemi Pada Portofolio Optimal Pendekatan Model Index Tungga Bimantoro, Krisetio; Herawati, Aty
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

Forming a portfolio in investing aims to maximize the expected return with a certain level of risk. This research focuses on building an optimal portfolio of Jakarta Islamic Index (JII) stocks using a single index model before and during the pandemic. The results of the study obtained 6 stocks that were included in the optimal portfolio criteria before the pandemic, namely MIKA, BRPT, MNCN, TPIA, EXCL, WIKA. Meanwhile, during the pandemic, 15 stocks were obtained that were included in the optimal portfolio criteria, namely EMTK, BRIS, ANTM, ERAA, TINS, ITMG, ADRO, INCO, KLBF, UNTR, INKP, TKIM, JPFA, EXCL, PTBA. The results of the analysis show that there is no significant difference in the performance of JII stocks forming the optimal portfolio before the Covid-19 pandemic and during the Covid-19 pandemic as measured using the Sharpe and Treynor ratios. Meanwhile, the Jensen ratio shows that there is a significant difference in performance.
Pengaruh Persepsi Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Wahyuning Tyas, Isthi
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 success of national development is influenced by various factors including taxes as a source of state revenue, but the level of tax compliance in Indonesia is still low even though micro, small and medium enterprises continue to increase every year. This research aims to determine the perception of tax rates on MSME taxpayer compliance. This research uses quantitative research methods, while data collection techniques are carried out using questionnaires and literature studies. The population in this research is MSMEs in Indonesia, while the sample used in this research is 100 samples using random sampling technique. The research results show that the perception of tax rates has a positive and significant effect on MSME taxpayer compliance. This is because individual perceptions of tax rates focus on the fairness of the tax burden that society bears, so that if individuals have a perception that is commensurate and or appropriate to the tax rate charged, it will encourage individuals to complete their tax obligations
Pengaruh Aliran Kas Operasi, Laba Akrual, Tingkat Hutang, Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Pemoderasi Novitasari, Cindy; Yanuar Rahmat Syah, Tantri
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 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.
The Effect Emotional Intelligence And Organizational Commitment Of Front Office Nurse Employees The Effectiveness Care Delivery Natalia Christy Tarigan, Chindy; Perizade, Badia; Isnurhadi, Isnurhadi; Yusuf, Muhammad
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 see how the quality of services is influenced by factors of emotional intelligence and organizational commitment in providing services at Siloam Sriwijaya hospital, emotional intelligence is a person's ability to regulate their emotional life with intelligence, and Organizational Commitment is a situation where an individual takes sides with the organization and his goals and desires . The population studied in this study is the kariawan of Siloam Swiwijaya Hospital who perform direct services to hospital patients. This study used multiple regression analysis by adding the tt test and the F test. From the results of the respondent data analysts obtained were "Influential and Significant" which means that both variables of emotional intelligence and Organizational Commitment are Influential and Significant to the Quality of Service at Sriwijaya Palembang Hospital
Analisis Customer Equity Terhadap Pengaruh Digital Marketing Aghnia Fadilah, Ratu; Hurriyati, Ratih; Dewi Dirgantari, Puspo
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

Digital marketing, a social media application, is becoming increasingly popular as a business and communication tool. Analyzing Dunkin' Donuts, this case study attempts to understand customer equity as a method for linking marketing programs and the level of likelihood of providing future profits for the company. With the size of the Dunkin Donuts company, this case study explores how customer equity, especially if the implementation of a digital marketing system, which is currently busy being the main source of Indonesian people who become Dunkin Donuts customers, has used digital access such as social media. Because this case study explores Dunkin Donut's digital marketing system and the influence of customer equity, especially in Indonesia.
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

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