cover
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
Jurnal Ekonomi Modernisasi
ISSN : 0216373X     EISSN : 25024078     DOI : https://doi.org/10.21067
Core Subject : Economy, Science,
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
Pengaruh leader member exchange terhadap kinerja karyawan dengan budaya tri hita karana sebagai pemoderasi Ketut Gunawan; Fridayana Yudiaatmaja; Nyoman Suandana; Ni Ketut Adi Mekarsari
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.v18i3.7449

Abstract

This study aims to investigate the effect of the Leader Member Exchange (LMX) on employee performance, as well as the role of tri hita karana culture as a moderator of the influence of LMX on employee performance. The research was conducted at Perumda Air Minum Tirta Hita, Buleleng Regency, where 73 employees were involved in this research. This study uses a quantitative approach and Moderate Regression analysis for data analysis. The results showed that there was a significant effect of LMX on employee performance, the tri hita karana culture had a significant effect on employee performance, and the interaction between LMX and the tri hita karana culture can strengthen employee performance. Discussions on important points in the tri hita karana culture can be adopted as a stimulus in improving LMX and employee performance at Perumda Air Minum Tirta Hita.
Menilai pertumbuhan dan trend pada studi sustainable development goals: Analisis bibliometrik Supami Wahyu Setiyowati; Fauzan Fauzan; Susmita Dian Indiraswari
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.v18i3.7581

Abstract

Scientific production on the Sustainable Development Goals has grown in recent years. However, there is still little research that provides a global picture of this topic. The purpose of research is to identify research trends and scientific production from time to time. Bibliometric analysis was used to analyze a sample of 3608 articles published between 1996 and 2022. Sustainable Development Goals is a query used in article titles to obtain metadata from the Scopus bibliographic database. Microsoft excel was used to perform frequency analysis, VOSviewer for data visualization and Harzing's Publish or Perish was used for citation metrics. The results show that there is an increase in the literature on the Sustainable Development Goals from 1996 to 2022, and a significant increase since 2016. There have been various studies involving multi-author collaboration published in multiple languages, with a total of 32 authors. from 141 different countries and 32 institutions. The United States was the largest contributor to this study. Most publications are published by Sustainability Switzerland. These findings could aid future research related to the overview of Sustainable Development Goals research around the world over time.
Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness Sihono, Agus; Munandar, Agus
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.7762

Abstract

The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.
Effect of government role and human resource competence on level of success of small and medium enterprises in East Java province with business performance as mediation variable Al Idrus, Salim; Abdussakir, Abdussakir; Al Idrus, Shofiyah; Supriyanto, Achmad Sani; Ahmar, Ansari Saleh; Kamaluddin, Kamaluddin
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.8033

Abstract

The objective of this research is to reveal the effect of government role and human resource competence on level of success of SMEs in East Java Province with business performance as mediation variable. Using quantitative research, causal relationship across variables is ensured through SEM-PLS method. Sampling technique is purposive random sampling with 130 SMEs used as sample. Data collection technique is using questionnaire. The results of research show that government role and human resource competence affect level of success of SMEs in East Java Province; and business performance is the mediation variable to the effect of government role and human resource competence on level of success of SMEs in East Java Province.
Pengaruh tingkat kewaspadaan terhadap konservatisme akuntansi Koeswanto, Michelle Angeline; Feliana, Yie Ke; Eriandani, Rizky
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.8066

Abstract

Applying conservatism in financial reporting is essential for enterprises dealing with uncertainty in a dynamic business environment. The study aims to determine the impact of uncertainty on the business environment based on the level of caution against accounting conservatism. There are two levels of alertness: alert and inert. The study used 849 samples of non-financial sector enterprises listed in the Indonesian Stock Exchange for 2019–2021. They were processing data using moderated regression. Research shows that companies with a high level of uncertainty in their business environment are less conservative. Instead, inert ones with low uncertainty about the environment are more conservative. Companies with a readiness to cope with changes in circumstances tend to be more aggressive in reporting and are likely to prefer to disclose risk factors for uncertainties rather than reporting conservatively. The research implications show that the uncertainty of the business environment based on the level of vigilance influences conservatism.
Does corporate governance and profitability effect on corporate social responsibility disclosure? Suryandari, Ni Nyoman Ayu; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.8158

Abstract

Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings.
The antecedents and consequences of digital competence: How to support the performance of organizations Farah, Indina; Suseno, Bambang Dwi; Suadma, Udin
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.8432

Abstract

This study investigates the role of digital competence as a mediator of the relationship between self-efficacy and self-esteem to improve the organizational performance. Performance is the focus that we want to examine and find solutions to, considering that only three of the nine Civil Service Police Units have received very good SAKIP. Four good categories and one insufficient category. This study uses a quantitative approach through structural equation modeling partial least squares (SEM-PLS) analysis. The population of this research is structural officials of echelon 2, 3, 4 and functional officials, they obtained a sample of 107 people. Exogenous variables in this study are self-efficacy, self-esteem, digital competence, and organizational performance as endogenous variable. The results of testing four accepted hypotheses and one rejected hypothesis. Digital competence has a mediating role in the influence of self-efficacy and self-esteem on organizational performance The research results have not succeeded in showing that self-efficacy has an effect on improving the organizational performance.
Analysis of workload and role conflict on work stress and their implications on turnover intention Suseno, Bambang Dwi; Basrowi, Basrowi; Kuwartika, Yuni
Jurnal Ekonomi Modernisasi Vol. 19 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i2.7533

Abstract

The aim of the research is to analyze the influence of workload, role conflict on work stress and its implications for honorary nurse turnover. The method used was quantitative research with a sample size of 160 honorary nurses, data was obtained using a questionnaire and analyzed using smart PLS 3.0. The research results found that work stress was influenced by role conflict, not because of workload. Other findings reveal that turnover intention is influenced by role conflict and work stress, while workload does not affect turnover intention. So work stress mediates the effect of role conflict on turnover intention, and also mediates the effect of workload on turnover intention. This research is able to provide a theoretical contribution regarding the pseudo-effect of work stress in mediating the indirect influence of workload and role conflict on turnover intention. Managers who want to reduce turnover intention can evaluate role conflict and workload to reduce work stress
Financial literacy among tin mining workers: A study of ethnography in East Belitung, Indonesia Suranto, Suranto; Fitriani, Sofa Aji; Ardani, Amanda Putri; Susilo, Agus
Jurnal Ekonomi Modernisasi Vol. 19 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i2.8049

Abstract

The purpose of this research is to describe the level of financial literacy in East Belitung, to explore the challenges and constraints faced in the application of financial literacy, and to reveal the efforts to face challenges and constraints in the application of financial literacy. The research method used was ethnography with a qualitative approach. Data collection techniques of this study were interviews, observation, and documentation. In-depth interviews were conducted with village heads and the people of East Belitung. This study applied data reduction, data display, and verification as the data analysis steps. The results of this study indicated that the high income of people who work as tin miners triggered some people to have a consumptive lifestyle. The consumptive lifestyle is one aspect that shows that the level of financial literacy was still low and generated problems with family money management. The challenges and constraints in the application of financial literacy in East Belitung were consumptive lifestyles or habits that were inherent in the culture in society. Hence, it took time and effort to reduce these consumptive habits.
Analisis efisiensi usaha peternakan ayam ras pedaging pola inti-plasma di Kabupaten Magelang Izati, Isna Hana Nur; Laut, Lorentino Togar; Panjawa, Jihad Lukis; Prakoso, Jalu Aji
Jurnal Ekonomi Modernisasi Vol. 19 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i2.8311

Abstract

This study aims to analyze the factors of production on chicken meat production, analyze the level of business efficiency and inefficiency in broiler farms, and analyze what factors influence the level of technical efficiency of the broiler farming business in Magelang Regency. This study uses primary data collected in the period June-October 2022 using the Cluster Random Sampling method. The production factor variables used in this study are capital per period, DOC (Day Old Chick)/chicks, feed, drug units, and labor with the dependent variable being the production of chickens in kilograms. While the inefficiency variables are age, education, gender, experience, number of family dependents, number of visits, Feed Conversion Ratio (FCR), chicken mortality, and cage density. Research findings show that all production factors have a positive impact on increasing chicken production results for broiler farmers. The results of the calculation, it was found that of the 81 breeders, the lowest efficiency value was 60 percent while the highest efficiency value was 97 percent with an average efficiency of 88 percent, which means that there is still a potential of 12 percent to be developed. Thus, there is still potential to restore the position of broiler farming as a base sector. Therefore, the government's role is very important to restore the broiler farming business in Magelang Regency so that it becomes a base sector.

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