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Jurnal Ekonomi Modernisasi
Published by Universitas Kanjuruhan Malang
ISSN : 0216373X     EISSN : 25024078     DOI : https://doi.org/10.21067
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekonomi Modernisasi is a peer-reviewed journal that disseminates research in the fields of management and accounting. The journal publishes issues every February, June, and October. It covers a large variety of topics of management and accounting as a medium for practitioners, academics, independent researchers to publish articles that contribute to the development of science. The journal is published with fully open access. Jurnal Ekonomi Modernisasi was firstly published in printed version in 2005 (ISSN 0216-373X), but since 2016, the journal has been published online (ISSN 2502-4078). It is published by the Economics and Business Faculty, University of Kanjuruhan Malang, Indonesia. Jurnal Ekonomi Modernisasi promotes the ideas and information among researchers that have been achieved in the area of: financial management, marketing management, human resource management, behavior organizational, good governance, strategic management, entrepreneurship, management accounting, financial accounting, public sector accounting, Islamic accounting, auditing, taxation, business ethics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 14 No. 1 (2018): Februari" : 5 Documents clear
Penguasaan Teknologi Informasi sebagai Pemoderasi Kecenderungan Wajib Pajak Menggunakan E-Filing Bella Fadhilah Chusaeni; Rachmawati Meita Oktaviani
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.165 KB) | DOI: 10.21067/jem.v14i1.2376

Abstract

Mastery of important information technology carried out by the taxpayer. Good technological mastery by the taxpayer will bring big benefits that are felt especially related to the time side. This study aims to analyze how much influence perceptions of usefulness, perceptions of ease to use, and mastery of information technology perceived by the taxpayer sourced by the Technology Acceptance Model developed by Davis 1993. This study is a quantitative study conducted by survey on respondents. Population in this research is all individual taxpayer in Semarang city. The number of respondents used as much as 120 respondents with sampling technique probability sampling. The result of the research shows the perception of usefulness, perception of ease to use and mastery of information technology partially affect the interest of the taxpayer to use e-filing. While the mastery of information technology can not moderate the relationship of perception of usefulness and perception of ease to use partially to the interest of using e-filing.
Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan : Indikasi Ekspropriasi Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.011 KB) | DOI: 10.21067/jem.v14i1.2377

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, and especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
Determinan Keunggulan Kompetitif dan Kinerja Industri Kreatif Widiya Dewi Anjaningrum; Agus Purnomo Sidi
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.225 KB) | DOI: 10.21067/jem.v14i1.2379

Abstract

The purpose of this study is to determine the effect of market orientation, innovation and product creativity on the performance of creative industries to achieve competitive advantage. This research is a field research case study on creative-preneur industries incorporated in Malang Creative Fusion (MCF). Sample was chosen by non probability sampling with purposive sampling approach that are creative-preneur industries that have willing to be respondents and can provide information needed in the study amounted to 133 respondents. The result of the research shows that market orientation, innovation and product creativity have positive and significant influence to the performance of creative industry to achieve competitive advantage. The managerial implications of the results of this study are that in order to achieve competitive advantage in highly competitive environments, creative-prenur industries should improve industry performance by optimizing market orientation, not just focusing on what can be produced, but also looking at what the customer wants, competitors, how to coordinate across the internal functions of the industry and think about its impacts for both consumers and the environment. Creative-prenur industries should also try to find new, unique and original creative products, or at least develop existing products, strive for products to have their own character, quality and high attractiveness.
Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit disfungsional Fatia Putri Rindawan
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.87 KB) | DOI: 10.21067/jem.v14i1.2386

Abstract

This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.
Desakan Kuasa dalam Penentuan Harga Jual Ade Ikhlas Amal Alam; Iwan Triyuwono; Aji Dedi Mulawarman
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.15 KB) | DOI: 10.21067/jem.v14i1.2512

Abstract

The presence of power in every line of life can not be avoided especially in the determination of the selling price in commerce. The purpose of this study is to trace the power of Yasdic's management in determining the selling price in the business unit of Santri Store of Pondok Pesantren Pendidikan Al-Qur'an IMMIM Putra Makassar. The methodology used in this study is a critical etnometodology combined with Islamic thinker Ibn Khaldun to trace the power of Yasdic in determining the selling price in the santri store business unit. Our research found that the power Yasdic determining the selling price to oppress buyers through an expensive price and a monopoly that supported the prevailing system in the cabin and conducted with no transparency.

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