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INDONESIA
GEMA EKONOMI
Published by Universitas Gresik
ISSN : 26210444     EISSN : -     DOI : -
Core Subject : Economy, Science,
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Articles 1,245 Documents
Pengaruh Corporate Governance terhadap Carbon Emissions Disclosure Turridwanullah, Fazwah; 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 menguji pengaruh corporate governance yang diukur berdasarkan ASEAN Corporate Governance Scorecard (ACGS) terhadap Carbon Emissions Disclosure. Dalam penelitian ini, populasi yang digunakan adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2021. Jenis dara yang digunakan adalah data sekunder, yaitu data berasal dari laporan tahunan dan laporan keberlanjutan perusahaan. Metode Purposive sampling yang dilakukan dalam penelitian ini memperoleh 70 sampel perusahaan. Metode analisis data menggunakan regresi linier berganda dengan SPSS 25. Hasil penelitian menunjukkan bahwa kualitas implementasi Corporate Governance Scorecard yang tinggi mampu meningkatkan pengungkapan emisi karbon
Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional Dan Perbankan Syariah Sebelum Dan Selama Terjadinya Pandemi Covid-19 Syarah Afdhola, Fidya; Lihan, Irham
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 financial sector has an important role in the economy of a country because this sector is the core of the country's economy. Financial statement analysis can be used as a tool to analyze the company's overall management performance. During the Covid-19 pandemic, the financial sector was one of the sectors most affected and experienced a decline in performance. This study was conducted to examine the impact of the COVID-19 pandemic on banking performance using capital adequacy ratios, efficiency ratios and profitability ratios by comparing financial performance between conventional banks and Islamic banks before the COVID-19 pandemic and during the COVID-19 pandemic (Comparative Analysis). The object of this research is banks listed on the Indonesia Stock Exchange in the 2018-2021 period by using quantitative data and the data source used is secondary data in the form of banking quarterly financial reports. Data testing methods used in this study include normality test and hypothesis testing. From the results of the analysis conducted by the Capital Adequacy Ratio (CAR) variable, it shows that there are no significant differences before and during the COVID-19 pandemic, both in conventional banking and Islamic banking. In the Variable Operating Expanse Ratio (BOPO), there are significant differences before and during the COVID-19 pandemic in conventional banking. On the other hand, there is no significant difference before the pandemic and during the COVID-19 pandemic in Islamic banking. While the Return on Assets (ROA) variable, shows that there are significant differences in ROA before and during the COVID-19 pandemic in conventional banking. In addition, there is no significant difference in the Return on Assets (ROA) variable before and during the COVID-19 pandemic in Islamic banking.
Faktor-Faktor Peran Dan Struktur Audit Determinan Kinerja Auditor Muhsin, Muhsin
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

Auditor performance is a reflection of the work done to achieve better or more prominent results in achieving organizational goals Fanani et al, 2008. Among the indices used for the determination good or bad work results is auditor performance which is the work that carried out by the auditor in accordance with the responsibilities given to him. When evaluating audit results, clients and the general public pay great attention to the auditor's performance. RSM Salustro Reydel in France once made a mistake when auditing Vivendi Universal. While the performance of the auditor is an evaluation of the work performed by employees, both from superiors to direct subordinates and colleagues. Inequality between this discussion and the previous discussion lies in the research setting, namely the first sample of this research is students who have passed auditing 2, where they are able to understand the audit structure, role conflicts and the ambiguity of the role and performance of the auditor, because most of them act as students who will always want to achieve auditor performance. the best. To examine the behavior of each individual student who is still young so that there are not many role conflicts and role ambiguity. This study uses a quantitative method, namely the method used in completing a scientific research with the aim of solving the problem being studied, namely the determinants of auditor performance. Descriptive statistical analysis is useful for conveying the results of a quantitative analysis. «Conflict is a process where a person believes that another person has had a bad impact or will have a bad impact on him». So that the auditor experiences role conflict, which is a state of mind caused by two sets of competing demands which can lead to reduced motivation at work, which in turn can reduce overall performance. In line with the stewardship theory that auditors prioritize office goals rather than individual goals, so they can maintain better audit performance
Pengaruh Positive Word-Of-Mouth, Customer Trust, Dan Customer Value Terhadap Revisit Intention Yang Dimediasi Oleh Customer Loyalty Pada Rumah Sakit Riady, Chelsea; Kristaung , Robert
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

These days hospitals have turned into an institution which is more business-oriented, so patients experiences become important for a competitive growth strategy, which includes positive word-of-mouth, customer trust, value, and loyalty. This study was conducted to analyze the effect of positive word-of-mouth, customer trust, and customer value on revisit intention mediated by customer loyalty in type B publicly-traded hospitals. This study used a questionnaire from 202 respondents distributed using a purposive sampling technique. Hypothesis analysis by the use of a partial least square (PLS) test, which is one of the structural equation modeling (SEM) approaches. First, a measurement model test was carried out by testing the validity and reliability of each indicator, and a structural model was also carried out to determine the relationship between variables in the model. The results showed that there are positive effects of positive word-of-mouth, customer trust, and customer value on customer loyalty, and there is also a positive effect of customer loyalty on revisit intention. In addition, it is also found that customer loyalty mediates the effect of positive word-of-mouth, customer trust, and customer value on revisit intention
Pengaruh Facility Service Quality, Interactive Service Quality terhadaap Word of Mouth yang dimediasi oleh Satisfaction pada Nasabah Bank BCA di Tanggerang Kota febianto, Iyan; Riorini, Vandayuli; khusosi, Akhmad
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

This study uses 3 variables consisting of One independent variable, namely word of mouth, one mediating variable, namely satisfaction and two independent variables, namely the quality of facility services and the quality of interactive services. Which aims to analyze the quality of service facilities, the quality of interactive services to word of mouth mediated by satiffaction. The sample used in this study was BCA bank customers in Tangerang City. Through a survey using a questionnaire with a total of 120 respondents and the method of data analysis in this study using the structural equation model (SAM) with AMOS version 23 software, the results of this study indicate that the variable quality of service facilities and quality of interactive services have a positive effect on satisfaction. However, it does not have a significant effect on word of mouth if you look at the role of satisfaction as a mediating role, which is sufficient to influence the quality of service facilities and the quality of interactive services on customer satisfaction at BCA Tangerang City bank. But these results add support and extend the findings of this article. These findings suggest that employee satisfaction fully mediates the relationship between facility service quality and interactive service quality, although we find a non-specific effect, the findings of this study account for the fact that the presence of bank customers who have fully service quality mediates the relationship between satisfaction and quality, which is in line with the model applied in actual research.
Pengaruh Akuntansi Keperilakuan Terhadap Penyusunan Laporan Keuangan dan Sistem Informasi Akuntansi Septa Dinda Alfia, Famia; Trisnaningsih, Sri
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

Accounting has several fields of knowledge, namely behavioral accounting which explains the relationship between behavior and the accounting system, behavioral accounting is an organization and accounting system whose existence is acknowledged. As for behavioral accounting is a study of the behavior of accountants and non-accountants who are influenced by functions and reporting. Accounting is an information system that identifies a record and communicates economic incidents in an organization to interested users. The so-called users in this case are external parties of the company such as investors, creditors and government agents, while the internal parties of the company are the managers and employees of the company. Accounting plays an important role as a company's financial controller that can be used to evaluate and make plans for the company's future. The purpose of this study is to find out how behavioral accounting affects financial reports and accounting information systems. The research method used is to obtain data regarding articles that contain how behavioral accounting influences the preparation of financial reports from scholar, emerald, scimago journal and related web journal data. The results of the research conclude that the results of this literature review reveal that behavioral accounting has a positive effect on the preparation of financial reports and behavioral accounting has a positive effect on accounting information systems.
Pengaruh Social Media Marketing Brand Apparel Lokal Di Instagram Terhadap Purchase Intention Generasi Z Dengan Customer Trust Dan Perceived Value Sebagai Mediasi Genacius Cokro, Jovan Audric; Kurniawati, Kurniawati
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

This research is aimed to analyze the impact of social media marketing of Instagram on purchase intention with customer trust and perceived value as mediating variables within local apparel brand industry in Indonesia. This study used primary data in the form of questionnaires from 300 respondents which were distributed non-probabilistically to generation Z who are familiar with local apparel brands in the period October – November 2022. Hypothesis was analyzed with SEM-PLS method and the Baron and Kenny method using AMOS. Research finding shows that social media marketing has a positive effect on customer trust, perceived value, and purchase intention. Then, perceived value also has positive effect on purchase intention. However, customer trust does not have positive effect on purchase intention. In addition, customer trust and perceived value partially mediated the relationship from social media marketing to purchase intention
Pengaruh Hedonic Experience & Opinion Leadership Terhadap Quality Content Yang Dirasakan Dari Konten Pada Aplikasi Tiktok Nisa, Choirul; Vandayuli Riorini, Sri
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 analyze the extent to which the quality of influencer content on TikTok affects followers' belief that influencers can provide Opinion Leadership. TikTok is one of the social media that is increasingly used by consumers to collect information as a basis for decision making. Influencers on social media like TikTok are considered role models and influencers for their followers, especially when it comes to fashion, lifestyle, photography, and travel. Previous research has shown that the quality of influencer content and affective factors such as influencer-follower proximity, homophily, and emotional contagion influence favorable follower responses to influencer publications. Therefore, this study will focus on the quantity and quality of influencer posts as an important factor to increase the influence capacity and trust of followers towards influencers as opinion leaders on TikTok. This research is about the influence of Hedonic Experience and Opinion Leadership on Quality Content on the TikTok application, and based on the results of descriptive statistics, it can be concluded that TikTok application users consider that the application can provide a pleasant experience, offer interesting short videos that show creative ideas from influencers, and like short video content created by influencers.
Pengaruh Persepsi Manajemen Perubahan Terhadap Kinerja Dokter Dengan Gaya Kepemimpinan Transformasional Dan Resistensi Sebagai Variabel Intervening R. M, Elvina.; Adhikara, M.F Arrozi; Kusumapradja, Rokiah
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

Physician performance cannot be assessed in general because it concerns the patient's clinical outcomes to the services provided. Change management is a strategy used to maintain the position of RS in today's business world, if change management is not prepared and managed properly, it will cause resistance and affect performance, especially if without the support of leaders who have a transformational leadership style. The purpose of this study was to analyze the effect of change management on physician performance mediated by transformational and resistance leadership styles. This study is an explanatory research with a quantitative approach in the form of using hypothetical causality on 62 doctors who worked at least 1 year before change management occurred. The data analysis methods used are the Three Box Method and path analysis. In this study, it was found that the perception of change management has a negative and significant influence on doctor performance, the perception of change management does not have a significant effect on transformational leadership style, the perception of change management has a positive and significant effect on resistance, transformational leadership style has a positive and significant effect on doctor performance, resistance has a positive and significant effect on doctor performance, leadership style Transformational has a positive and significant effect on resistance and the perception of change management has a significant positive effect on clinician performance if mediated by transformational leadership style and resistance as intervening variables.
Portofolio Optimal Berdasarkan Model Indeks Tunggal Untuk Saham Lq-45 Selama Juli 2019-Juli 2020 Meliana Ivana Dewi, I Gusti A.A; GedeSuarjaya, A.A
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 investment is one example of economic activity carried out by a person or organization. Stocks are an investment tool. Investors should conduct a stock valuation analysis that takes into account various macroeconomic variables that affect company profitability. Theepurposeeoffthissstudyyisstoodetermine which stockssin theeLQ-45 index are most suitable for building annoptimalpportfoliooanddtoodetermineethee expecteddreturnnanddriskkoffthe portfolio from July 2019 to July. 2020. The single indicator model used is a descriptive analysis technique. Theddataauseddinnthis research is secondary data frommBEI, YahoooFinance and Bank Indonesia. This researchhwas conducted on the LQ-45 stock index of the Indonesia Stock Exchange from July 2019 to July 2020. The population for this study used stocks listed on the LQ-45 during the study period, where the research sample was 39 LQ-45 stocks indexed on period July 2019 to July 2020. Theeresultssofftheestudyyshowwthattthereeare two stocks, BRPT 76% and REP 24%, which can help you build an ideal investment portfolio with the right proportions. The expected returnnon this securityyis 5% and the risk assessment offthe portfolio is 11.9%.

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