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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
Analisis Risiko Proyek Pembangunan Relokasi Jalan Nasional Mempawah – Sungai Duri Kalimantan Barat Menggunakan Metode Bow Tie Analysis Dhuha, Syamsud; Artama Wiguna, I Putu
GEMA EKONOMI Vol 12 No 8 (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 National Road Relocation Development Project in Mempawah, West Kalimantan, functions as a substitute for a national road that will later be affected by the construction of the Kijing International Port in Mempawah Regency, West Kalimantan Province. Current conditions in the field have found several problems that impede the achievement of progress, which poses several risks. This study aims to analyze the highest level of risk from several identified risks. This is why it is important to conduct a risk analysis study on the National Road Relocation Project. This research method uses a qualitative and quantitative approach, starting with the identification of risks in similar projects, then proceeding to test the relevance of risks that may occur and the impact of those risks. Data collection methods were carried out by distributing questionnaires, conducting focus group discussions, and conducting interviews. Furthermore, quantitative analysis was carried out with response scenarios and Bowtie analysis. The results of this study identified the six highest risks: conditions and field data not in accordance with the design, design changes during the project, land for work that has not been acquired, bad weather disturbances, cost overruns, and material price increases. Contingency costs incurred amount to Rp. 15,757,472,740, or 8.34% of the project value, which is Rp. 188,909,724,300.
Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (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 examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.
Determinan Pengungkapan Emisi Karbon Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Ganiardy, Faustine; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (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

Disclosure of carbon emissions is prepared by companies with the aim of knowing the performance and impact of company activities on greenhouse gas emissions. This research was conducted with the aim to prove the effect of profitability, firm size, and leverage on the disclosure of carbon emissions empirically. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. Through a purposive sampling technique, 13 companies with a total of 39 observational data were selected for the study and will be further analyzed using multiple linear regression analysis techniques. The research results prove that profitability and leverage do not have a significant effect on disclosure of carbon emissions. Company size has a significant positive effect on disclosure of carbon emissions
Pengaruh Likuiditas, Leverage, Investment Opportunity Set, Dan Firm Size Terhadap Kualitas Laba Hwang, Helvina; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (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 aim of this study is to measure the effect of liquidity, leverage, investment opportunity set, and firm size on the earning quality of plastic and packaging industries that is listed on the Indonesia Stock Exchange in 2019-2022. There are 19 plastic and packaging companies in the population tested in this study and the non-probability sampling technique (purposive sampling) is taken in choosing the samples by applying several criterias. The sample data used in 48 data with a total of 12 companies. The data will be processed using SPSS ver.25. In this study, several tests are carried out such as classical assumption test and multiple linear regression. This research shows that Liquidity, Leverage and Investment Opportunity Set have no effect on Earnings Quality. On the other hand, Firm Size has a negative effect on Earnings Quality
Model Optimalisasi Pelayanan Reservasi Pada Rumah Sakit Bali Jimbaran Ayu Candra Ariningsih, Ni Made; Cahya Dewi, Kadek
GEMA EKONOMI Vol 12 No 8 (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 rapid development of health and information technology requires the health sector to rely on information technology to provide fast and appropriate services to the community. A good information management system has been proven to reduce error rates, improve system quality, and reduce diagnostic errors. Hospitals as public service providers need to implement an efficient information management system to improve performance and service. One important component in the healthcare system is the reservation system. This study aims to optimize reservation services at Bali Jimbaran Hospital by designing an online reservation system. Through the R&D method, researchers design an integrated and efficient information system to improve service quality. The result of this study is a reservation service optimization model that pays attention to user needs and factors that affect users. This model will help improve service quality, management efficiency, and economic value for hospitals.
Capital Intensity dan Tax Avoidance Dengan Leverage Sebagai Variabel Moderasi Dwi Sumba Wirawan, I Made
GEMA EKONOMI Vol 12 No 8 (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

Taxes are the main source of input for state revenue. Thus, the government appealed to the public to obey in paying taxes. However, businesspeople consider taxes as a burden, so company management tries to avoid the tax burden. This study examines the effect of capital intensity on tax avoidance. In addition, this study also examines the ability of leverage as a moderating variable. The number of samples analyzed was 155 samples in the form of financial reports from manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued consecutive financial reports for the 2017-2021 period, the company has not suffered losses during that period, and the company uses the rupiah value unit in its financial reports. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that capital intensity has no effect on tax availability. Leverage weakens the effect of capital intensity on tax avoidance
Pengaruh Leverage, Operating Capacity, Firm Size, Dan Operating Cash Flow Terhadap Financial Distress Hani, Michelle; Viriany, Viriany
GEMA EKONOMI Vol 12 No 8 (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 was conducted with the aim of demonstrating and empirically testing the impact of leverage, operating capacity, firm size and operating cash flow on financial distress. The population used in this study are manufacturing companies in the plastic and packaging sub-sector, listed on the Indonesia Stock Exchange from 2019 to 2022. Through the purposeful sampling technique, 38 data samples were collected for the study and will be further analyzed by multiple regression analysis technique. The approach for gathering data makes use of secondary information from yearly financial reports from www.idx.co.id. Research results demonstrate that leverage has a significant positive effect on financial distress, operational capacity has a significant negative effect on financial distress, while firm size and operating cash flow has no significant effect on financial distress.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Paket Wisata di Oma Tour & Travel Aidnilla Sinambela, Fitriana; Wirawan, Adhitomo
GEMA EKONOMI Vol 12 No 8 (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 determine the effect of the marketing mix on the decision to purchase tour packages at OMA tour & travel. This study used an explanatory research method with 87 OMA tour & travel customers throughout Indonesia. From the results of multiple regression, it shows that there is a partial effect on the product variable on the decision to purchase a tour package at OMA tour & travel of 0.385, there is a partial effect on the promotion variable on the decision to purchase a tour package at OMA tour & travel of 0.134, a partial effect on the place variable on the decision to purchase a tour package at OMA tour & travel is 0.192, the partial effect of the price variable on the decision to purchase a tour package at OMA tour & travel is 0.496 and there is a partial effect on the process variable on the decision to purchase a tour package at OMA tour & travel travel of 0.269. As for the variables of people and physical evidence, there is no partial effect on the decision to purchase a tour package at OMA tour & travel. There is a simultaneous influence on product, promotion, place, price, people, process and physical evidence variables on the decision to purchase a tour package at OMA tour & travel
Proposed Marketing Strategy to Increase Merchandise Sales Arista Pratama, Vito; Ashari Nasution, Reza; Furinto, Asnan
GEMA EKONOMI Vol 12 No 8 (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

Indonesia's retail industry is crucial for the country's economy, and PT Sarinah, a State Owned Enterprise (SOE), is the only SOE operating in this sector. Founded in 1962, PT Sarinah underwent a transformation in 2020, estimated to cost around 700 billion Rupiah. To promote the revamped Sarinah and increase revenue, the management decided to create official merchandise, but sales did not reach the target. This research aims to provide a marketing strategy to increase Sarinah merchandise sales and store visits. The internal factors analyzed include the current state of PT Sarinah's STP and 4Ps marketing mix, as well as the VRIO framework. The external factors will be examined using Porter's Five Forces framework, competitor analysis, and customer analysis. The proposed STP will be developed using a SWOT analysis, focusing on internal conditions (strength and weaknesses) and external conditions (opportunity and threat). The research found that PT Sarinah has unidentified segmenting, targeting, and positioning of Sarinah merchandise, limited product categories, uncompetitive prices, lack of uniqueness, and limited online presence. To overcome these challenges, PT Sarinah should position Sarinah merchandise as an affordable Indonesian essential, diversify its product categories, emphasize brand equity, optimize the supply chain, offer promotional offers, maintain quality, improve online purchasing experience, open stores in high-traffic areas, enhance social media presence, hire influencers, and conduct various activations. Additionally, employee involvement, customer experience, operational efficiency, and relationship management strategies should be implemented. Finally, renovating the current merchandise store and creating meaningful packaging and product presentation will further enhance the company's success.
Analisis Determinan Permintaan Kredit Modal Kerja Terhadap Bank Umum di Yogyakarta Indrawahyu, May Leny; Khoirudin, Rifki; Suripto, Suripto
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 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

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