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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. 3 (2018): Oktober" : 5 Documents clear
Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation? Saragih, Arfah Habib
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.025 KB) | DOI: 10.21067/jem.v14i3.2751

Abstract

This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK.010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates. Quantitative method was used in this study by conducting regression-fixed effects method on unbalanced panel data. This study found that thin capitalization in banks did not impact effective tax rates significantly. Present research also found that the banks size and profitability were other determinants of the level of tax avoidance in the banks sample. Bank size and profitability had a significant and negative effect on effective tax rate.
Kinerja Pemasaran Berdasarkan Orientasi Pasar Melalui Inovasi Produk Pada UMKM Manufaktur di Kabupaten Bangkalan Arief, Mohammad; Rosiawan, Rizki Wahyudha
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.416 KB) | DOI: 10.21067/jem.v14i3.2799

Abstract

The relationship between market orientation and firm performance have been explored from a several researchers. Even so, there is a gap that can be developed from that relationship, especially if associated with the firm performance measured. This study aims to explore the relationship between market orientation and marketing performance with product innovation as a mediating variable. The data collected from 150 respondents with purposive sampling technique. The results showed that there is a positive relationship between market orientation and all of marketing performance measurement. Furthermore, the study also found that product innovation is mediating the relationship between market orientation and marketing performance. The implications of the research findings have been discussed and there are some recommendations for the future researchers.
Studi Determinan Perilaku Etis Mahasiswa Akuntansi Wijayanti, Rita
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.416 KB) | DOI: 10.21067/jem.v14i3.2817

Abstract

This study aims to obtain empirical evidence of the influence of machiavellian nature, emotional intelligence, spiritual intelligence, and understanding of accountants professional codes of ethics on accounting students' ethical behavior. Sampling is conducted by a purposive sampling method with the criteria of active students who have taken the I and II Auditing courses as well as the Professional Ethics and Business Sharia. A total of 115 questionnaires could be processed further and each question was assessed using a 5-point Likert Scale. Data analysis using multiple linear regression. The results showed that (1) machiavellian nature affect the ethical behavior of accounting students, where the higher the level machiavellian, the higher the tendency to take unethical actions, (2) spiritual intelligence has a positive effect on ethical behavior of accounting students, and (3) understanding of accountants professional codes of ethics has a positive effect on ethical behavior of accounting students. Another variable, namely emotional intelligence has no effect on the ethical behavior of accounting students. However, the four research variables influence the ethical perceptions of accounting students simultaneously. Research findings indicate the importance of ethical and religious content in the college curriculum.
Dilema Praktik Kantor Akuntan Publik: Pertautan antara Keberlangsungan Hidup dengan Kualitas Audit Anggraini, Anggi Ratna
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.203 KB) | DOI: 10.21067/jem.v14i3.2835

Abstract

This research focuses on the dilemma of small Public Accounting Firms in maintaining their survival, but still maintaining their audit quality. This research is qualitative research with interpretive paradigm and the case study method. This study shows how Public Accounting Firm X faces a dilemma situation when auditing small clients with low fees, while maintaining their audit quality. Public Accounting Firm X in its survival growth strategy uses a "zebra", a "radar" and a business diamond strategy. Public Accounting Firm X itself has a dilemma when faced with a small client who can only pay a low fee for audit services, if using the indicator minimum hourly charge-out rates determined by IAPI, then the audit fee cannot be applied on the client. In the end, the audit procedures carried out must be adequate to maintain audit quality, where Public Accounting Firm X uses Excel based Standard Working Paper during audits and cuts the leveling level. Regulations that accommodate more smaller clients in the area are needed related to audit services.
Pendeteksian Fraud Pada Tata Kelola Penatausahaan Persediaan Badan Layanan Umum Anggraeni, Devi Puspita
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.48 KB) | DOI: 10.21067/jem.v14i3.2836

Abstract

This study aims to analyze and interpret fraud detection on the governance of the BLU inventory administration of University X. This study uses a qualitative approach that focuses on the case study method with the interpretive paradigm. Inventory administration activities at the University of x are inseparable from various obstacles. Such as the lack of coordination between work units in each unit. The results show that inventory administration activities in the University X run less optimally. The finding reveals the problem of financial statement misstatement in the inventory account due to the inconsistency of the operator in entering the exit price (value) of the inventory. So when at the end of the period there is a significant difference in material value (material). The results of this study also provide information about the effectiveness of the accounting system

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