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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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Online promotion dan shopping motivation: apakah berpengaruh terhadap compulsive buying? Widiastuti Arini; Putri Tiara Jessica; Tiffany Yuanita; Peri A. Manaf
Jurnal Ekonomi Modernisasi Vol. 17 No. 3 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

During the COVID-19 pandemic, all people in Indonesia must limit social interaction. In addition, this social restriction rule requires shopping centers to close, making consumers have to switch to making purchases online. This study aims to measure the most fit overall interaction relationship between the characteristics of shopping motivation and online promotion on compulsive buying. Primary data was obtained from a questionnaire that was filled out online by 246 respondents domiciled in Jabodetabek who met the requirements, namely buying clothes in April-July 2020. The data were analyzed using the F test and beta-beta coefficient test to determine the suitability and influence of each aspect. The test results show that hedonic shopping motivation has no suitability and is not influenced by online promotion of compulsive buying. The three dimensions of shopping motivation have compatibility and are directly influenced by online promotion, namely utilitarian motivation, peer influence, and social comparison. The three dimensions of motivation are influenced by online promotion, the dimensions of the discount size and time restriction. Based on this, the discount size and time restriction promotion methods are the most effective online promotion strategies to attract buyers.

Challenges and critical success factor of P2P lending for SMEs in Malang Novi Primita Sari; Zainal Arifin
Jurnal Ekonomi Modernisasi Vol. 17 No. 3 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The development of digital business and telecommunications has become increasingly rapid, in the last 10 years. The use of digital technology, which is growing rapidly, has also changed the perspective of society as a whole in interacting socially and has even fundamentally changed the industrial sector, especially the banking and financial industry. The presence of financial technology, where the financing process is carried out using digital economic tools known as P2PL (Peer to Peer Lending). The existence of this financing service product is believed to be able to provide a solution to increase the financial inclusion index. Based on these conditions, researchers are very interested in researching and revealing what are the challenges and tips for successful financing processes for SMEs. From the results of this study, it has a contribution to stakeholders in the future related to making decisions on P2PL financing products in particular so that they are better known to the public and successful in their distribution.

Peran mediasi etos kerja Islami antara praktik human resource dan kinerja organisasi pada lembaga keuangan syariah Wahid Wachyu Adi Winarto
Jurnal Ekonomi Modernisasi Vol. 17 No. 3 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to analyze the relationship between human resource practices which include recruitment and selection, training and development, compensation, performance, employee participation on organizational performance with Islamic work ethic as a mediating variable in Islamic financial institutions. The research approach uses quantitative methods and the research sample is employees and staff at Islamic financial institutions in Pekalongan as many as 97 respondents. Data analysis using Smart PLS to test direct and indirect relationships between variables. The findings in this study are that there is a significant positive direct relationship between human resource practices on organizational performance, human resource practices on Islamic work ethic, and Islamic work ethic on organizational performance. In addition, there is also a significant positive result of the indirect relationship between human resource practices and organizational performance mediated by Islamic work ethic. In terms of managerial implications, that human resource practices are positively related to Islamic work ethics in every job as an effort to improve organizational performance. In particular, Islamic work ethics as the behavior and thoughts of employees must be developed and improved and can be a concern of the organization. Recommendations for further research by adding other instruments to human resource practice include management discipline, employee health and safety.

Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia Budi Chandra; Cintya Cintya
Jurnal Ekonomi Modernisasi Vol. 17 No. 3 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Tax avoidance is done by looking for the weeknesses in the lawsand regulations. This action occurs none other than caused by corporate governance. The purpose of this research is to determine the relationship between good corporate governance and tax avoidance. Good corporate governance is proxied by board gender diversity, institutional ownership, audit committee and independence commissioners. The sample used in this research contains annual reports taken from 111 companies listed in Indonesian Stock Exchange in 2016-2020. The data that has been collected is then processed using a data panel regression analysis system. The result shows there is a significant negative relation between audit committee and tax avoidance. Board gender diversity, institutional ownership and independent commissioners are negatively affect tax avoidance but not statistically significant. In addition, the control variables in the form of leverage and firm size are proven to have a significant negative and positive effect towards tax avoidance. Meanwhile, ROA is not proven to have a significant influence on tax avoidance. The recommendation from this research is that the next researcher should add the number of sample data and variables outside of this study in order to get better research results.

Pengungkapan Corporate Sosial Responsibility dan pemilihan audit independen Loe Davina Clarissa Lukman; Rizky Eriandani
Jurnal Ekonomi Modernisasi Vol. 17 No. 3 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This research was conducted to know the effect of voluntary corporate social responsibility on the request for independent audit selection with company characteristics as control and to know the influence of CSR disclosure on audit fees. This research uses quantitative methods. The population in the research is manufacturing industry sector companies located on the Indonesian Stock Exchange in the period 2017 to 2019. Samples in the study amounted to 435 manufacturing industry sectors that have met the criteria as research objects. The results obtained in this study show that CSR disclosure has a significant influence on independent audit selection. CSR does not have a significant influence on audit fees. The conclusion taken from the study is that CSR disclosure variables have a significant negative on the selection of audit independent with company characteristics as control.

Manajemen program Kredit Usaha Rakyat Super Mikro masa pandemi Covid-19 Anton Adi Suryo Kusuma; Wafrotur Rohmah; Achmad Fathoni; Ahmad Muhibbin; Yulia Maftuhah Hidayati
Jurnal Ekonomi Modernisasi Vol. 17 No. 3 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to describe the planning, organization, implementation, and supervision of the Super Micro People's Business Credit (KUR) program during the covid-19 pandemic in BRI Unit Made, Sragen. The research method used in this research is qualitative. The research subjects were 20 people, consisting of customers, BRI managers, BRI unit heads, and BRI officers. Data collection techniques are through interviews, observations, and documents. The data validity technique used is source and technique triangulation. The results of this study reveal that in the planning stage of the Super Micro KUR program, it aims to help accelerate economic recovery during the COVID-19 pandemic by providing soft loans for entrepreneurship community capital. The strategy used is through massive socialization both online and offline. At the organizing stage in the form of division of tasks in accordance with their respective job descriptions and ensuring officers carry out their main duties and functions. The implementation phase begins with intensive socialization and marketing so that the public knows the benefits of this program. The supervision phase is carried out through daily monitoring by the unit head and BRI micro marketing manager so that credit distribution can be maximized and on target.

Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak Sebastian Soelistiono; Priyo Hari Adi
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government. Corporate tax aggressiveness can be caused by leverage, capital intensity, and corporate social responsibility. This study aims to determine the effect of leverage, capital intensity, and corporate social responsibility on tax aggressiveness. The research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX). There are 19 companies as the research sample with a total of 57 data. The analytical technique used in this research is multiple linear regression analysis. The results showed that leverage did not affect tax aggressiveness, due to the use of debt and commitment to creditors. Capital intensity has a significant effect on tax aggressiveness, because mining companies consider the costs and benefits of investing in fixed assets. Corporate social responsibility also has a significant effect on tax aggressiveness, because the goal is to improve the impact of activities accompanied by a reduction in the amount of mining company taxes. Related to further research, it can increase the research period to expand sample selection and use ISO 26000 as a proxy for corporate social responsibility.

Bagaimana konflik pekerjaan-keluarga dapat membahayakan kinerja? Integrasi Conservation of Resources Theory Ikhsan Maksum; Nur Laili Fikriah; Agus Iqbal Hawabi
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The development of research related to work-family conflict is overgrowing. However, there are still various gaps involving the mediating role to investigate the indirect effect of work-family conflict on performance. This study aims to examine the mediating role of psychological well-being in the pathway of the effect of work-family conflict on performance. The researcher involved 81 respondents, most of whom were college employees. The basic theory in this study uses the conservation of resources theory. The study results found that psychological well-being could fully mediate the indirect effect of work-family conflict on employee performance. Based on the Conservation of Resources Theory, that workers who already have families are more likely to engage with conflicts between work and family. Logically, workers who cannot manage resources, they will channel resources only on one goal, namely at their work. Thus, their family environment lacks attention and ultimately the conflict between work and family will occur in a worker who cannot manage their resources.

Kepemilikan ultimate perusahaan di Indonesia: Praktik Tunneling Fadli Fendi Malawat; Condro Widodo
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The purpose of this study is to analyze the effect of separation control rights and cash flow rights on tunneling activities. control rights indicator is interpreted through a socioemotional perspective. Furthermore, the main focus of the research is to investigate the divergence between control rights and cash flow right by ultimate structure ownership on tunneling activities through the size of related party transactions (RPTs) from the agency theory. The regression analysis technique was used to test the hypothesis developed in the study, the population is manufacturing companies on the Indonesia Stock Exchange (IDX), with a sampling technique using a purposive sampling method. The results of the study prove a significant influence between control rights on tunneling activities, showing that the motivation for control rights is not socioemotional. Meanwhile, cash flow rights have a significant influence on tunneling activities. Furthermore, the results of the study provide empirical evidence that higher divergence can lead to greater tunneling activities. The theoretical contribution of this research is to visualize agency theory and socioemotional perspective. It is hoped that further research can examine company ownership in Indonesia from a socioemotional perspective.

Modeling the returns volatility of Indonesian stock indices: The case of SRI-KEHATI and LQ45 Regi Muzio Ponziani
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The purpose of this research is to model the volatility of Stock Indices in Indonesian capital market. This research focuses on two stock indices namely SRI-KEHATI and LQ45. SRI_KEHATI is a stock index that consists of companies whose operations are sustainable and environmentally friendly. This stock index is also known as â€œgreen indexâ€ due to its environment and sustainability concern. This is the novelty of this research that fills in the gap in the literature in which not much known regarding this green index. As the comparison, LQ45 stock index was modeled. The data used in this model were daily returns data of both index. The research period extended from 2 January 2019 to 1 November 2021. The research employed four models i.e. ARCH (1), ARCH (2), GARCH (1,1) and GJR-GARCH (1,1) for both indices returns. The ARCH and GARCH model were employed to capture the conditional variance of the indices return, while GJR-GARCH was specifically chosen to investigate whether there exists asymmetric effect in which return reacts more to bad news than good news. Akaike Information Criterion (AIC) and Schwarz Information Criterion (SIC) were chosen as the parameters for choosing the best models. Data analysis showed that GJR-GARCH was the best model for modeling the returns volatility of SRI-KEHATI and LQ45. This model was able to capture the essential property of asymmetric effect present in both models. The second best model was ARCH (2). Apparently, returns variance of Indonesian stock indices are affected more by lagged residuals. The limitation of this research lies in its research period that covered both pre-pandemic and post-pandemic period. Stock market behavior might be very different between these two periods. Future research may endeavor to investigate how the volatility of stock differs between pre-pandemic and post-pandemic period.

Page 28 of 32 | Total Record : 320

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Sulistyo

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

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Jawa timur

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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