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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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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

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

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

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

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

Analisis Kinerja Supply Chain pada Agroindustri Kopi Satria Iman Gea Putra; Fiona Niska Dinda Nadia; Eka Bambang Gusminto; Didik Pudjo Musmedi
Jurnal Ekonomi Modernisasi Vol. 15 No. 1 (2019): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Research questionâ€™s will be answered in this study is howâ€™s the supply chain performance of coffee processing company UD "Matt Coffee" in Bondowoso Regency. This study uses a mix method using the SCOR version 11.0. Qualitative data is obtained through observation and interviews. While quantitative data is obtained from internal parties of the company. Results showed that COGS metrics were still high, this happened in the source process. It can be concluded that if the high COGS value will reduce income. Therefore, in this study, COGS metrics were calculated up to the third mapping level to find phenomena that resulted in high COGS values â€‹â€‹in the source process. This study also formulates academic and managerial implications to overcome the problems that occur on the upstream and downstream side.

The Importance of Halal Product Label to Building Customer Trust Emi Widya Yusuf; Rita Komaladewi; Yuyus Suryana Sudarma
Jurnal Ekonomi Modernisasi Vol. 15 No. 1 (2019): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The survey, conducted by the Research Institute for Food, Drugs and Cosmetics â€“The Council of Indonesian Ulama (MUI) shows that there are still some consumers who pay less attention to the existence of the halal label on cosmetics products, whereas it indicates the halal status of a product. The better understanding of the religion makes Muslim consumers selective in choosing the product to be consumed. This study is aimed at determining the effect of the halal product label of Mustika Ratu cosmetic products on consumer trust in Bandung City. The research sample consists of 115 female Muslims in Bandung who actively use MustikaRatu cosmetic products. The sampling technique in this study is purposive sampling. The data collection was conducted using questionnaires. The data analysis in this research is descriptive and verification analysis using Partial Least Square (PLS) approach with Smart-PLS 3.0. The results of this study illustrate that the halal product label has a positive and significant effect on consumer trust. It is proven from the finding of this research that the existence of halal product label in green and round shape with the writings of halal in Arabic and the Council of Indonesian Ulama, attached to the packaging, affects customer trust.

Pengaruh Pendidikan dan Pengalaman Bisnis terhadap Orientasi Kewirausahaan serta Dampaknya terhadap Orientasi Pasar Salim Al Idrus; Abdussakir Abdussakir
Jurnal Ekonomi Modernisasi Vol. 15 No. 1 (2019): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to reveal the influence of education on entrepreneurial orientation, the influence of business experience on entrepreneurial orientation, the influence of education on market orientation, the influence of business experience on market orientation; and the influence of entrepreneurial orientation on market orientation. This study uses a quantitative approach with a sample of 168 Small and Medium Enterprises (SMEs) in East Java. Samples were taken using simple random sampling method, research data were taken through a questionnaire, and data analysis using SEM. The results of the study revealed that the higher the education and business experience, the higher the entrepreneurial orientation, the higher the education, business experience and entrepreneurial orientation, the higher the market orientation; and market orientation can be improved through improving education and business experience by paying attention to entrepreneurial orientation

Penggunaan emotional appeals pada niat berdonasi (guilt appeals vs sadness appeals): sudut pandang Theory of Planned Behavior Zuyyinna Choirunnisa; Tanti Hendriyana; Sri Hartini
Jurnal Ekonomi Modernisasi Vol. 15 No. 2 (2019): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The objective of this study is to compare the use of emotional appeal (guilt appeals and sadness appeals) on donation advertisement on Rohingya social disasters against the intention of donating using the perspective of Planned Behavior Theory. The research method used in this research is quantitative research with experimental design with convenience sampling, that is, master sudent at Airlangga University. By using ANOVA test and multiple linear regression, this study answers the hypothesists. The results show that sadness appeals has greater impact than guilt appeal in the formation of subjective norms and perceived behavioral control. In addition, this study found that behavioral control not signifiacantly impact the intention of donating. This research also provides implications for nonprofit organizational managers to pay attention in delivering information of donation to donors, because respondents had begun to more sensitive of the type of advertising framing.

Dividend payout among Nigerian firms: Do female directors matters? Adamu Adamu Idris; Rokiah Ishak; Nor Laili Hassan
Jurnal Ekonomi Modernisasi Vol. 15 No. 1 (2019): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study explores how female director(s) affect the decision to pay dividend in the sub-Saharan Africa. The study specifically employs non-financial firms listed on the Nigerian Stock Exchange Market from 2009-2015 and logit regression as the technique for data analysis. The independent variable of interest in the study is female director. Consistent with the hypothesis, the study found strong association that firms with at least one female director on board are more likely to affect the payment of dividends. The findings subsist after the commencement of the 2011 CCG and when firms with negative earnings were excluded from the main sample. Furthermore, the results do not change when the model was re-estimated using an alternative measure of female director as well as using OLS regression.

Kinerja Keuangan Perusahaan Asuransi Jiwa Konvensional di Indonesia Periode 2015-2018 Ely Siswanto; Raudhotul Miul Hasanah
Jurnal Ekonomi Modernisasi Vol. 15 No. 1 (2019): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This research aims to analyze the effect of financial indicator such as premium income, investment returns, volume of capital, loss ratio, operating expenses and risk based capital on the profitability (ROA) of conventional life insurance companies during the first quarter of 2015 until the third quarter of 2018. This research uses premium income, investment returns, volume of capital, loss ratio, operating expenses and risk based capital as independent variables and the dependent variable is Return On Assets, and joint venture alliance strategies as a control variable. The population of data is conventional life insurance companies in Indonesia during 2015 until 2018. This research used a purposive sampling technique, it was found that 14 companies met the sample criteria. The analysis model uses regression analysis. The research results show that premium income has a positive significant effect on ROA, the volume of capital has a positive significant effect on ROA and operating expenses have a negative significant effect on ROA. While investment returns, loss ratios and risk based capital, and joint venture alliance strategies do not have a significant effect on ROA. Meanwhile, a joint venture alliance strategies are not significant in influencing the relationship of independent variables to ROA. Further research is recommended to conduct a different test of the financial performance of insurance companies, national life insurance companies and joint venture life insurance companies.

Page 23 of 32 | Total Record : 320

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Sulistyo

Contact Email
endiswk@unikama.ac.id

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+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

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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

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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