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
Dimensi Spiritual Terhadap Perilaku Kewargaan Organisasi: Peran Mediasi Kepemimpinan Adaptif dan Kualitas Kehidupan Kerja Pujianto, Wahyu Eko; Purwono, Rudi; Evendi, Evendi; Supriyadi, Supriyadi
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.v19i2.8342

Abstract

This study aims to determine the relationship of the spiritual attachment dimension to adaptive leadership, QWL, and OCB. In addition, adaptive leadership and QWL are variables mediating the relationship of the spiritual attachment dimension to OCB. This research uses a quantitative approach. The population in this study is the Strawberry generation in Sidoarjo, Surabaya, and Gresik, using purposive sampling techniques in determining the sample. The data in this study were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with tools using smartPLS software. The results of this study indicate that the spiritual dimension significantly affects adaptive leadership, the spiritual dimension substantially impacts the quality of work life, and the spiritual size affects organizational citizenship behaviour. In addition, the spiritual dimension also significantly influences organizational citizenship behaviour through adaptive leadership. The spiritual dimension significantly affects organizational citizenship behaviour through the quality of work life in the strawberry generation in Sidoarjo, Surabaya, and Gresik. This research will be a reference for other research in the future with a different context and focus.
Moderating role of political connection on financial distress and earnings management Sambuaga, Elfina Astrella
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.v19i2.8401

Abstract

This study aims to examine the effect of financial distress and political connections on earnings management and the role of both accrual and real earnings management behavior. This study's detection of financial distress uses two proxies. The sample of this study uses non-financial and real estate companies listed on the Indonesia Stock Exchange with 916 observations. The findings show that financial distress significantly affects accrual earnings management behavior, but no evidence supports its effect on real earnings management. Furthermore, political connections are also not proven to affect earnings management. However, companies in financial distress with political connections will be more aggressive in performing real earnings management.
The quality enhancement system improvement using the ANFIS method for segmentation of lecturer performance Mutmainah, Mutmainah; Marfuah, Umi; Panudju, Andreas Tri
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.v19i2.8419

Abstract

Lecturers play a crucial role in developing skilled human resources. Classifying lecturer performance is believed to enhance the internal quality assurance system in the learning process and boost the scientific transformation process for students. This research aims to assess the effectiveness of using ANFIS as a classification approach for evaluating a lecturer's teaching ability. The study utilized a quantitative research method to evaluate the teaching performance of lecturers and a qualitative research method to analyze the internal quality assurance system at Universitas Muhammadiyah Jakarta. This study intends to use ANFIS to analyze instructor performance and pinpoint opportunities for enhancement in the college's internal quality assurance system. The study's findings suggest that ANFIS is an appropriate method for categorizing lecturers' performance, with an accuracy rate of 0.5. The insights can help pinpoint areas for development and guide actions to enhance the quality of education offered by the college. The study highlights the importance of using sophisticated approaches such as ANFIS to achieve continuous improvement and quality assurance in higher education institutions.
Corporate governance implementation on earnings management practices: Firm size as moderation Soesetio, Yuli; Anggraeni, Cholifah Nur; Rudhiningtyas, Dyah Arini; Fuad, Muhammad
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.v19i2.8431

Abstract

This study aims to analyze the effect of corporate governance, firm performance, and firm characteristics on earning management (EM). The data used in this study are secondary data, that is financial statements of non-financial companies listed on Indonesian Stock Exchange (IDX) in period 2010-2021 with a total sampel of 116 companies. Using multiple linear regression analysis pooled least square method, moderated regression analysis, and sub-group regressions prove that institutional ownership and board size as proxies for corporate governance affect earnings management practices (EM). Financial performance, which is proxied by return on assets (ROA) and sales growth (SGR) has a significant effect on EM. Through the moderation test, firm size (SIZE) as pure moderation. SIZE only perfoms as a moderator not as an independent variable that effects the relationship between board size (BZISE) and EM. In this study, profitability is the most dominant factor in determining EM. This study can provide useful information for shareholders and regulators in evaluating corporate governance attributes, financial performance and company characteristics that are effective in reducing EM practices. This study also contributes to the existing literature regarding EM practices, especially in non-financial companies listed on the IDX
Determinan wakaf tunai di kalangan milenial Setiyowati, Supami Wahyu; Slamet, Slamet; Rofiq, Aunur
Jurnal Ekonomi Modernisasi Vol. 19 No. 3 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i3.9138

Abstract

The purpose of this study was to examine the effects of critical factors that influence cash waqf. This study is quantitative. The population is 2021 alumni of the Faculty of Economics and Business who are Muslim. The sampling technique was based on the criteria totaling 227 alumni. The data analysis technique used smart-PLS. The results showed that knowledge, belief, and religiosity had a positive effect on attitudes. Attitudes and subjective norms did not affect cash waqf. Behavior, intention, and awareness affected cash waqf. The implication of this study is the need for socialization of waqf among the general public. Encouragement from the family of ulama and the workplace are needed to carry out cash waqf.
Mampukah publikasi akuntansi lingkungan menjadi pengungkit kinerja keuangan Setiyanto, Arga Rizki; Haryanto, Sugeng; Sunardi, Sunardi
Jurnal Ekonomi Modernisasi Vol. 19 No. 3 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i3.9139

Abstract

The main goal of a company is profit. A great company will find the best method to make profit and also preserve nature. The objective of this study is to determine how a firm's size and age affect its financial performance through the use of environmental accounting disclosure levels. This study is a combined study with quantitative information. The object of this study is the manufacturing industry on the BEI. The results of this study are company size, age, and environmental accounting disclosure have no direct influence on the financial performance. This study also found that the level of environmental accounting disclosure is directly influenced by company size and age. In addition, this study also shows that the impact of firm size and firm age on a company's financial performance can be lowered when a company uses the disclosure strategy of environmental accounting.
Corporate governance, capital structure and dividend policy Mardani, Ronny Malavia
Jurnal Ekonomi Modernisasi Vol. 19 No. 3 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i3.9830

Abstract

Corporate governance, capital structure and dividend policy are currently widely debated in finance. This research examines the influence of corporate governance and capital structure on dividend policy. This research also includes growth, profitability and firm size as independent variables. The samples in this research were manufacturing companies on the Indonesia Stock Exchange from 2012 to 2022. Based on the established criteria, a total of 38 companies were obtained. The data analysis technique was carried out using multiple linear regression. The results of the analysis show that corporate governance and profitability have a significant positive effect on dividend payout, which indicates that companies with good governance and profitable companies will prefer options to increase shareholder value so that investor trust in the company will increase and, in turn, this can lead to increased demand for company shares and pushed up share prices and dividends. On the other hand, firm size has a significant negative effect on dividend payout, which indicates that large companies prefer projects that can produce a high rate of return, so the company allocates funds to these projects rather than paying dividends to shareholders.
Innovation job performance in industrial context: the role of perceived of organizational support for creativity and climate of innovation toward employee learning orientation Rosyidi, Luthfi Nur; Mudzakkir, Mohammad Fakhruddin; Choirunnisa, Zuyyinna; Nur Lailiyah, Ilfiah; Indrio, Ludita Woro
Jurnal Ekonomi Modernisasi Vol. 19 No. 3 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i3.9833

Abstract

This study has a purpose to examine the factors that influence employee innovation performance such as climate of innovation, employee learning orientation, and organizational support for creativity.  The object of research is one of the manufacturing companies, State-Owned Enterprises, especially in departments that are required to have high innovation such as marketing, Human Resources, and others. A quantitative approach with PLS 3.0 was used to analyze the data collected through distributing questionnaires on a Likert scale with 229 valid questionnaires collected. The results showed that all variables used had a positive influence. Innovation climate and organizational support for creativity affect learning orientation because a good innovation climate and organizational support for creativity will encourage organizational efforts to optimize learning for employees. While the climate of innovation, organizational support for creativity, and learning orientation affect innovation performance because the climate of organizational innovation and organizational support through training and learning can affect the way employees work and encourage employees to improve innovation performance. Future research is expected to conduct further analysis by comparing between different companies.
Dampak peluang dan kemampuan untuk mengubah sikap terhadap lingkungan menjadi perilaku konsumen yang Pro-Lingkungan Manik, Yuni Mariani; Wahjoedi, Wahjoedi; Wahyono, Hari; Sumarsono, Hadi
Jurnal Ekonomi Modernisasi Vol. 19 No. 3 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i3.10185

Abstract

Even though there is customer concern and positive attitudes towards sustainability and environmentally friendly products, the market share of these products is still limited to 1–3 percent of the total market. The phenomenon in which consumers' positive attitudes toward the environment are incongruent with their purchasing behavior of environmentally friendly products is known as “eco-friendly attitude-behavior gap.” This research aims to explain the reasons behind the persistence of this gap and to determine whether moderator variables, such as ability and opportunity, can reduce the gap. The survey was conducted on 355 students as consumers in Bandar Lampung City using a framework adopted from different literature. The research results show that affordability plays an important role in encouraging consumers to make more environmentally friendly purchases, especially when accompanied by knowledge of eco labels. However, opportunity is not a moderating influencing factor. This article reaches its conclusion by presenting strategies that can be implemented by practicing managers who wish to expand the market for environmentally friendly products. Two moderating variables, namely ability and opportunity, were generated from the Motivation-Ability-Opportunity (MAO) model to understand the relationship between attitudes towards the environment and consumer behavior that supports the environment, especially in the context of developing countries such as Indonesia.
Analisis Perbandingan Persepsi Antropomorfik Agen Bot antara Generasi Y dan Generasi Z Primanto, Alfian Budi; Amin, Muh. Sirojuddin
Jurnal Ekonomi Modernisasi Vol. 20 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v20i1.10289

Abstract

This study investigates the significant differences between Generation Y and Generation Z in evaluating the perceived humanness or anthropomorphism of a designed chatbot and the effect of that evaluation on their intention to reuse it. Utilizing a scenario-based experiment and a survey, we examined the responses of 328 participants aged 17-39 years. Our analysis, employing independent sample t-tests and regression, revealed that Generation Y consistently rates the chatbot higher in virtual appearance, cognitive empathy, emotional empathy, moral virtue, and sociality compared to Generation Z. Additionally, cognitive empathy appears less influential in shaping reuse intentions as our designed bot failed to understand users' complex queries regarding promotional information and credit availability and calculations. The study also highlights the limitations of relying solely on static PDF-based knowledge, which restricts the chatbot's flexibility and depth in handling diverse queries.

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