Jurnal Ekonomi Modernisasi
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.
Articles
320 Documents
HIJAB SEGITIGA AKUNTAN UNTUK MELAWAN KORUPSI
Sari, Arista Fauzi Kartika
Jurnal Ekonomi Modernisasi Vol. 12 No. 1 (2016): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i1.1174
This article aims to create a concept can be used by accountants to fight corruption by a hijab. The concept consists of three things; spiritual, ethical and love. They are an influential interconnected with each other and form a Hijab Triangle. Hijab Triangle serves as a shield modern accounting value, ie materialistic and egoistic to affect inward accountants in soul and thought. It can cause an accountants doing corruption. Hijab triangle can also make accountants more "beautiful" in the characteristic and behavior, and increase in the sight of God. This hijab should be applied before becoming an accountant or in the accounting student, by accountant educators.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG LISTING DI BEI
Alfinur, Alfinur
Jurnal Ekonomi Modernisasi Vol. 12 No. 1 (2016): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i1.1178
The purpose of this study was to determine the effect of managerial ownership, institutional ownership and independent directors to corporate value. The population in this study amounted to 383 companies. Sampling in this study using purposive sampling and obtained 66 samples. This study tested using regression analysis techniques. The results of this study indicate that (1) Managerial ownership negative effect on the value of the company. (2) Institutional ownership has no effect on the value of the company. (3) Independent commissioner has positive effect on firm value
DETERMINAN PROFITABILITAS BANK MELALUI Z-SCORE, STRUKTUR MODAL, SIZE, RISIKO KREDIT DAN PERMODALAN PADA INDUSTRI PERBANKAN NASIONAL
Ananda, Anton Ferry
Jurnal Ekonomi Modernisasi Vol. 12 No. 1 (2016): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i1.1179
This study aimed to analyze the influence of the value of the Z-Score, capital structure, size, credit risk and capital as measured by CAR on bank profitability. The object of this study is on the national banking industry. The sampling technique used in this research is purposive sampling. The sample in this study is a bank which went public on the Stock Exchange prior to the year 2013 and to publish financial statements in 2013 and 2014. The samples were 27 banks. Period study in 2013 and 2014. The analysis technique used multiple linear regression. The results showed that simultaneous Z-Score, capital structure, size, credit risk and capital effect on profitability. Partially value of the Z-Score, size, risk and CAR effect on profitability, while the capital structure policy has no effect on profitability.
ANALISIS POTENSI KEBANGKRUTAN KAFE DAN RESTO DI KOTA MALANG DENGAN MENGGUNAKAN METODE ZMIJEWSKI
Octavianus, Rony Joyo Negoro;
Karina, Yusitha
Jurnal Ekonomi Modernisasi Vol. 12 No. 1 (2016): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i1.1180
This research is conducted to evaluate the potential of bankruptcy related to cafes and restaurant in Malang city by applying Zmijewski method. The sampling method is using non-probability and also criteria sampling. The criteria of sampling method is cafes and restaurants that have been running for three years, owned the legal permit, and having the last three years financial reports, and the owner has agreed to permit the research. The X-Score resulted from seven cafes and restaurants that have been evaluated are under zero, which means they are financially healthy. However, there is a cafe and restaurant that has the probability of facing bankruptcy, but the score is still under the cut off value. The most contributing variable to be the cause of bankruptcy is the return on assets. Cafes and restaurants in Malang city will always be in a financially healthy condition if they have the ability to manage their assets and produce more profits.
PERAN KOMPENSASI DAN KARAKTERISTIK LEADERSHIP PADA KINERJA GURU YANG DIMEDIASI OLEH KEPUASAN KERJA
Ilmawan, Mirza Dwinanda;
Noermijati, Noermijati
Jurnal Ekonomi Modernisasi Vol. 12 No. 2 (2016): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i2.1190
The objective of this research is to analyze direct and indirect effects of compensation on State Senior High School (SMA) teachers’ performances in Malang City mediated by work satisfaction. This research also aims to analyze direct and indirect influence of leadership characteristics on State Senior High School (SMA) teachers’ performances in Malang City mediated by work satisfaction. The population of this research is all teachers of State Senior High School (SMA) in Malang City who have got Sertifikasi Guru amounted at 460 people and the sampling technique is Proportional Random Sampling which results sample of 100 people. The primary data collecting uses questionnaires as instrument. Data analysis method using path analysis technique. This research results indicate that compensation directly influences teacher’s performances. It also proves indirect influence of compensation on teachers’ performances mediated by work satisfaction. Other than those, it states that leadership characteristics affects on teachers’ performances directly. And leadership characteristics affects on teachers’ performances mediated by work satisfaction.
DETERMINAN PENGUNGKAPAN CSR DAN LEGITIMASI PERBANKAN SYARIAH
Jahja, Adi Susilo
Jurnal Ekonomi Modernisasi Vol. 12 No. 2 (2016): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i2.1191
The existence of organisation can be determined by its legitimacy. Legitimacy theory stated that the organisation should in line with the values and norms of its stakeholders. Indonesia Islamic banking legitimacy is important since this industry in Indonesia is still have small market share, but Indonesia Financial Authority (OJK) has commitment to enhance the contribution of this industry to the Indonesian development. Conceptually, legitimacy could be hanced by Corporate Social Responsibility (CSR) disclosure, while CSR disclosure is determined by company visibility, profitability, company size, and ownership structure.
STRATEGI BERSAING JASA NON KLASIFIKASI PADA PT BIRO KLASIFIKASI INDONESIA
Wardhana, Aditya;
Kartawinata, Budi Rustandi;
Syahputra, Syahputra
Jurnal Ekonomi Modernisasi Vol. 12 No. 2 (2016): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i2.1193
The purpose of this study was to compete formulating global strategy PT Biro Klasifikasi Indonesia (BKI) in non-classification marine services business (independent assurance) in Indonesia that includes three business sector such as marine, industry, and energy. The methodology used the analytical descriptive method with techniques SWOT analysis. The number of population as many as 5.248 companies, the target population was the BKI non-classification customers (non-klas) or independent assurance in all three business sector susch as marine, industry, and energy. The determination of the total sample using Slovin formulas with the levels of trust 95 % obtained the total sample as many as 400 respondents. The research results showed that based on a position map of non-classification services business, BKI was on strategic rapid growth. BKI increased the number of a new job, increased new consumer on the non-classification services (independent assurance) in all business sectors, and focused on the type of non-classification service business certain having the the highest value income for BKI.
FAKTOR-FAKTOR KEBERHASILAN BADAN EKSEKUTIF MAHASISWA TELKOM UNIVERSITY
Pangarso, Astadi;
Syahputra, Syahputra;
Seto Perbowo, Grahatama Windhu
Jurnal Ekonomi Modernisasi Vol. 12 No. 2 (2016): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i2.1194
Telkom university is private universitiy under telkom foundation. Student organisation are the ones consisted of college students to accommodate talent, interest and potential student who conducted at the extracurricular activities .The purpose of this research to know variable the most dominant of organisation factors success based the theory of schmuck .This research using 110 sample of the local the executive agency students telkom university , data collection use questionare .The kind of research this is descriptive analysis by approach quantitative. The analysis used is Confirmatory Factor Analysis (CFA). This research result indicates factors most dominant is a factor clarifying communication , on the dominant seven indicators that affects , the most dominant are the delivery of information about an event pertaining to work programs BEMÂ fast.
EVALUASI USAHA PENGGILINGAN PADI SUMBER HIDUP DI DESA MARINDI KECAMATAN HARUAI KABUPATEN TABALONG
Marliani, Gusti
Jurnal Ekonomi Modernisasi Vol. 12 No. 2 (2016): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i2.1195
The purpose of this research is to determine the production cost, the eligibility and sensitivity of “Sumber Hidup†rice milling business in Marindi village, sub-district of Haruai, Tabalong regency. This research uses quantitative analysis methods. The data collecting has been done in April to May 2015. The quatitative analysis methods use invesment criteria analysing with:, Net Present Value (NPV) , Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C), and business sensitivity. Based on the research, the eligibility of business study conclude that “Sumber hidup†rise milling business is worth to be carried on as long as the range of production cost is 10% to 40%. But if the production cost reach more than 50% of the whole cost, the business is not worth to be carried on.
KAJIAN FENOMOLOGIS ANGGARAN BERBASIS KINERJA PADA RUMAH SAKIT BAPTIS BATU
Yogivaria, Doni Wirshandono;
Alfinur, Alfinur
Jurnal Ekonomi Modernisasi Vol. 12 No. 3 (2016): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v12i3.1410
This study aims to understand the performance based budgeting at the Hospital Private Sectors in batu. the subjects of this internship report consist of budgeting process included planning, performance measurement and evaluation, and reporting. besides, this internship also describes problems in budgeting process. because of qualitative research, data was set by natural condition. The technique of collecting data was done by observation, interview and documentation study. the result of data compiler was analyzed by using qualitative methods that developed based on descriptive paradigm. the approach of phenomenology analysis used to describes comprehensive. Findings of this research showed that in general, the idealism of performance based budgeting is achieved, although there is right in understanding of performance budgeting meaning by staff and managers. there are many in budgeting process sequences included planning.