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Jurnal Ekonomi Modernisasi

JEKO
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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 320 Documents

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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

The objective of this study is to analyze the effect of companyâ€™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 companyâ€™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 companyâ€™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.

Perubahan Harga Saham Perusahaan Tekstil dan Garmen di Indonesia Sriyono Sriyono; Aminatus Solihah
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The purpose of this study was to determine the implications of net profit margins, debt to equity ratio and quick ratio to stock prices. The population used is various textile and garment subsector industries in the Indonesia Stock Exchange in 2011-2015. The sampling technique used is purposive sampling. The results showed that the net profit margin had a significant and positive influence on stock prices while capital structure and quick ratio had no significant effect on stock prices. Managerial implications of research that textile and garment companies prioritize corporate profitability to increase stock prices.

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

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.

Sustainability Marketing Tourism pada Kampung Wisata Mega Mirasaputri Cahyanti; Wachidatuz Zuhria Iliyawati
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to determine the effect of the concept of green marketing to influence tourists' intentions to avoid future damage for new rural tourism. Meanwhile, quantitative research method used in this research, and also this research type was descriptive research, sampling technique used was incidental purposive sampling that was tourists on rural tourism like â€œKampung Wisata in Malangâ€ as much as 200 tourists. Analysis technique using regression analysis. The result of this research was green product, green promotion, people, price, and physical evidence had significant effect to intention to maintain the sustainability of rural tourism. But procedure and place had no significant effect to intention to maintain the sustainability of rural tourism. Research implications was that the managers of â€œKampung Wisataâ€ add the tourism agenda related to environmental sustainability, the use of promotional media that was eco-green, increasing the involvement of local residents and adding facilities related to environmental sustainability.

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

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.

Determinan Praktik Manajemen Laba Riil Koerniawan Dwi Wibawa; Bambang Subroto; Wuryan Andyani
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The aim of this study was to examine the effect of the level financial statement disclosure on earnings management and audit quality in moderating this study. The sample of this study was from LQ45 companies, especially in manufacturing as many as 9 companies with an observation period of 5 years (2012-2016). This study provided empirical evidence that a negative influence between the level of disclosure of financial statements and real earnings management used production costs. But with the proxies of operational cash flow and discretionary costs produce provided a positive relationship. The results of the moderation regression test with production costs as proxy of earnings management provided that audit quality can strengthen the negative effect of the financial disclosure level on earnings management. Other results indicate that audit quality can strengthen the positive influence of the financial disclosure level on earnings management with a proxy for operational cash flows and discretionary costs. The Managerial implications of research was that auditors can examine other factors besides operational cash flow and discretionary costs in carrying out judgment on earnings management practices in the company.

Dewan Komisaris dan Biaya Utang Citra Sarasmitha; Bambang Subroto; Aulia Fuad Rahman
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study examine the effect of board stock ownership, board size, frequency of board meeting, and the independence of the board against the cost of debt (bonds). The population in this study is a bond that has a yield to maturity (t + 1) number in the period 2012-2016. The sample method used is purposive sampling. Methods of data analysis using multiple regression. The results of this research indicate that board stock ownership, board size, the frequency of meetings of the board, and the independence of the board does not affect the cost of debt (bond). The results of the first and second sensitivity test show that board stock ownership, board size, the frequency of meetings of the board, and the independence of the board do not affect the bond rating. The research finding show that the board of commissioners has not been able to contribute to the reduction in bond debt costs. The results of this study are in line with the phenomenon in Indonesia that there are only 4 public companies that entered the ASEAN 50 TOP award of the Asean Corporate Gorvenance Scorecard in 2017. These conditions illustrate that corporate governance in Indonesia is still weak.The results of this study are not able to support agency theory and theory of the firm. The results of this study can be used by OJK to improve the standards of the board.

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

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.

Menguji Loyalitas Pelanggan Restoran Sabar Sabar
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to examine the effect of service quality on satisfaction and its impact on the restaurant's ability to build customer loyalty. The sampling method used was accidental sampling. The analysis technique used was SEM PLS. The results showed that the quality of service had an impact on satisfaction which led to an increase in restaurant customer loyalty. Managerial implications of research results should be that managers or restaurant owners could improve service quality through reliability, responsiveness, assurance, empathy, tangible so that customer satisfaction increases so that it had an impact on customer loyalty.

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

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.

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Sulistyo

Contact Email
endiswk@unikama.ac.id

Phone
+62341-801488

Journal Mail Official
jurnal.modernisasi@unikama.ac.id

Editorial Address
Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang Jl. S. Supriadi No. 48 Malang (65148)

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sulistyo

Contact Email endiswk@unikama.ac.id

Phone +62341-801488

Journal Mail Official jurnal.modernisasi@unikama.ac.id

Editorial Address Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang Jl. S. Supriadi No. 48 Malang (65148)

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sulistyo

Contact Email
endiswk@unikama.ac.id

Phone
+62341-801488

Journal Mail Official
jurnal.modernisasi@unikama.ac.id

Editorial Address
Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang Jl. S. Supriadi No. 48 Malang (65148)

Location
Kota malang,

Jawa timur

INDONESIA