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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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Analysis of the correlation between ICT and Tax Revenue in Indonesia Yustisia Purba Nugrahani; Benedictus Raksaka Mahi
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This research aims to analyze the impact of ICT utilization in tax collection at the national, provincial and district/city levels. This research focuses on how far the impact of ICT utilization in increasing tax revenue. Based on that, this research recognizes three econometric models, namely central, provincial and district/city tax revenue models which analyzed through Fixed Effect Model (FEM) and Random Effect Model (REM) then selected by Hausman test. The results indicate that on average, an increase in SMEs using ICT with IP-ICT level 5, will increase the central tax ratio, then an increase in motorized vehicles whose owners use ICT with IP-ICT level 5, will increase the provincial tax ratio, an increase in Gross Regional Domestic Product of the hotel and/or restaurant sector whose owners/managers use the ICT with IP-ICT level 5, will increase district/city tax ratio. The implication of this research, Central Government needs to socialize the use of ICT-based tax applications, Provincial Government should coordinate with local police in disseminating the use of online tax applications for motor vehicle tax, District/City Governments periodically socialize the obligation to use the tapping box or online cash register machine.

Efek sertifikasi RSPO dan determinan lainnya terhadap kinerja keuangan perusahaan perkebunan kelapa sawit di Indonesia Leo Rio Ependi Malau; Khoiru Rizqy Rambe
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

The palm oil industry is in the spotlight because it is always associated with issues of deforestation, loss of biodiversity, increased emissions, and land conversion. RSPO (Roundtable on Sustainable Palm Oil) exists as one of the certification labels to ensure sustainable palm oil plantation practices. However, RSPO certification has an impact on increasing costs so it affects the company's financial performance. In addition, the company's financial performance is influenced by many internal and external factors. This study aims to analyze the effect of RSPO certification and other factors on the financial performance of palm oil companies in Indonesia as proxied by Return on Assets (ROA), analysis using Static Panel Regression. This study used secondary data in the form of annual reports for the 2015-2021 period from 15 palm oil companies listed on the Indonesia Stock Exchange (IDX). Static Panel Regression results with Fixed Effect Model (FEM) show that RSPO certification has a positive and significant effect on ROA. The results show the companies that have RSPO certification have a greater ROA than companies that do not have certification with a difference of 2.04%. Other factors that have a positive effect on ROA are company size and international CPO prices. While the Debt Asset Ratio (DAR) and Cost of Goods Sold (COGS) have a negative effect on ROA.

Peran penyuluhan pajak terhadap inefisiensi pemungutan pajak di Indonesia Nova Sari Dewi; Benedictus Raksaka Mahi
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

One of the strategies of collecting taxes in Indonesian territory is through tax education as an effort to increase taxpayer awareness. PERMAN-RB No. 49 and PERMAN-RB No. 50 of 2020 show that the function of tax education is essential in tax collection. This study analyzed the effect of tax education on the inefficiency of tax collection in Indonesia. The method used in this study is Stochastic Frontier Analysis with a one-step estimation approach from 319 Primary Tax Service Offices in 2017-2020. The output variable used in this study is the realization of tax revenue, while the input variable used is capital per labor. This study also uses control variables which are: population density, education, the number of informal workers, the number of MSME taxpayers registered in the primary tax service office, and the number of non-SME taxpayers registered in the primary tax service office. The results show that the efficiency level of the primary tax service office in Indonesia with an average technical efficiency in 2017-2020 is 89.45% hence 10.45% identified, which can be optimized to get the most efficient operational level. Tax education has a negative effect on the inefficiency of the Primary Tax Service Office.

Analysis of the factors of intention to use QRIS for MSMEs in Semarang City’s traditional market Risma Nurhapsari; Erlinda Sholihah
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Quick Response Indonesian Standard (QRIS) is the standardization of QR codes as a technology for payment systems established by Bank Indonesia on January 1, 2020. This standardization was formed to provide an easier and more efficient cashless payment system, especially for MSMEs. This study targets to analyze factors, namely product knowledge, perceived usefulness, perceived ease of use, and perceived risk of the intention of using QRIS in Traditional Market MSMEs in Semarang City. The model in this study was developed from the Technology Acceptance Model (TAM) framework and adapted to the context of MSMEs in Indonesia. This research uses an associative quantitative approach. The population in this study was traders in seven traditional markets in the Semarang City area. As empirical data was collected through a questionnaire involving 105 respondents from traders in the traditional market of Semarang City, then analyzed with SEM-PLS analysis techniques with SmartPLS software. The results showed that product knowledge, perceived usefulness, and perceived ease of use positively and significantly affected the intention of using QRIS. Then, perceived risk negatively and significantly affects the intention of using QRIS

Accrual-based vs cash-based accounting in affecting underpricing phenomenon: Evidence from emerging country Yuli Soesetio; Ely Siswanto; Lulu Nurul Istanti; Subagyo Subagyo
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Until now, more than 80 percent of shares are underpriced at every IPO event around the world, making it a phenomenon and a big unsolved puzzle, so it is still interesting and relevant to research, especially in emerging countries. This study aims to reveal the impact of profitability information based on accrual and cash on the phenomenon of underpricing on the Indonesia Stock Exchange (IDX). The sample used was firms that conducted IPOs on the IDX from 1994-2020 that had met the sample criteria of 475 firms using the purposive sampling method. Furthermore, the collected cross-section data were analyzed using ordinary least square (OLS) regression. The study concluded that only accrual-based profitability information consistently affects underpricing. These results also support the argument that the use of the accrual-based is better than the cash-based to predict underpricing. This study implies that IPO firms to pay more attention to, strengthen, and maintain their 'earnings' so that investors are more confident regarding the firm's future business continuity. In addition, investors are more detailed in using information from the prospectuses of large firms.

Pengembangan kualitas dan keunggulan kepemimpinan dalam organisasi: peran moderasi nilai-nilai kearifan lokal Pieter Sahertian; Umiati Jawas; David Sukardi Kodrat
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Various research results show that everything that is expected of a leader, what a leader can and cannot do, as well as the status and influence exerted by a leader is the result of the culture in the country where the leader performs his function. Therefore, to be an effective leader one must have the capacity that is obtained through developing leadership skills in the social context in which he is located. This study aims to analyze the effect of developing leadership skills and local wisdom values in forming leadership excellence in Indonesia. The research method used quantitative. The research sample was the leaders of Javanese, Sundanese, Betawi, Minang, Bugis, Batak, Madurese, Balinese, Banjar, Menado, Mataram, Flores and Papuan ethnic groups with a total of 710 respondents. A cluster and purposive sampling technique were used because the leaders as the unit of analysis were grouped into clusters based on ethnicity and region and then the leaders who were selected based on the objectives of the study. SEM analysis was used to data analysis and hipothesis testing. This study shows that the development of leadership abilities and local wisdom values can significantly increase the dimensions of leadership excellence. Besides, the values of local wisdom are able to moderate the influence of developing leadership abilities on leadership excellence.

Effectiveness of structural equation modeling to measure hotel customer satisfaction Siti Normi; Mangasa Panjaitan
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Although some studies on gauging hotel guests' levels of satisfaction have been published in several research findings, structural equation modeling's efficacy in Indonesia is still rarely investigated. The study's objective is to assess hotel patron satisfaction utilizing an electronic system for guest reviews that is centered on online and Internet technology. The research's data came from 500 hotel guests staying at two five-star full-service hotels in Medan, North Sumatra. To accomplish this goal, the study used structural equation modeling to uncover the inherent link between consumer assessments of hotel services and amenities on one side and perceived usefulness, contentment, and their intention to return and refer customers on the other side. The findings demonstrate the clear correlations between value, contentment, desire to return and suggest as well as customer ratings of employee quality of service, guest bedroom quality, safety, and service disruption. Additionally, it should be highlighted that major mediating influences had an impact on how well-liked the hotel's amenities and employees provided service to guests. Through the use of web-based technologies, the research offered several recommendations for improving guest satisfaction with hotel operations. The results of this study could contribute to hotel management concentrating on the elements of the experiences of their guests that are the most important factors for boosting the level of satisfaction.

Financial leverage and ASEAN corporate governance scorecard on accounting conservatism Diyah Santi Hariyani; Afrida Dwi Agustine; Wenni Wahyuandari; Eni Minarni
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7410

This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism. This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.

Determinant factors of customers’ purchase intention on the usage of travel shopping application Leonytha Meriana; Kurniawati Kurniawati
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7432

Nowadays, online reservations to fulfill traveling needs have been widely expanded. Existing travel applications have multiple offerings to maintain customers or grab potential buyers. Therefore, it is essential to identify determinant factors of customers’ purchase intention on online travel shopping application usage. This study applied the Technology Acceptance Model, Diffusion of Innovation Theory, and Theory of Planned Behavior as theoretical perspective guidance. There were 253 responses collected via an online survey. The data were analyzed using structural equation modeling (SEM). The result of this study showed that purchase intentions (PIN) were determined by communicability (CMB), attitude (ATD), and perceived behavioral control (PBC). Unlike PBC, which directly relates to PIN, brand awareness (BAW) did not contribute directly but was fully mediated by CMB. In addition to that, BAW did have a positive association with CMB. Meanwhile, ATD on the usage of travel apps was prevalently formed by perceived relative advantages (PRA) and perceived technological congruence (PTC). ATD also played a mediating role between PRA and PIN. However, it did not apply between PTC and PIN. These results may help the travel providers focus on strategies to generate the PIN.

ELM (Elaboration Likelihood Model) paradigm in snack SMEs: Experimental study Calvin Cliff Surjadi; Teofilus Teofilus; Gladys Greselda Gosal; Auditia Setiobudi; Mohammad Fakhruddin Mudzakkir
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7445

This study aims to determine whether the information quality, product variety, and packaging have a significant effect on consumer purchase intention in SMEs located in Surabaya that are engaged in the snack sector. This study uses an elaboration likelihood model theory approach to assist in analyzing the way a person processes information which will later assist in increasing purchase intention. This research uses an experimental research method, with the sample number of 270 students of Universitas Ciputra Surabaya as its participants, which are divided into 9 groups of different experimental conditions. Sampling technique uses probability sampling, and the data analysis process is done using SPSS and JASP analysis tools. The results of this research indicate that the three variables individually have a significant effect on purchase intention, but further finding shows that these three variables simultaneously do not have a significant effect on purchase intention, except for the variables representing the peripheral route, that is, product variety and packaging. Based on these findings, it is concluded that when consumers are interested in buying a product, the consumers will tend to pay attention to one thing, whether through the central route or the peripheral route.

Page 30 of 32 | Total Record : 320

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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