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INDONESIA
MODUS-Jurnal Ekonomi dan Bisnis
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08521875     EISSN : 25493787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MODUS Journal published twice a year in March and September. This journal publish empirical and conceptual research in the areas of accounting, economics, business and management and first published in 1983 by the Faculty of Economics, Universitas Atma Jaya Yogyakarta. This journal open to researchers and academics who are interested in writing articles in the fields of accounting, economics, business and management to be published.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 26, No 2 (2014): MODUS" : 7 Documents clear
ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT Cahyani, Krisnati Adi; Sanjaya, I Putu Sugiartha
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.584

Abstract

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX
PENGARUH KREDIBILITAS ENDORSER AGNES MONICA DALAM IKLAN KARTU PRABAYAR SIMPATI DI TELEVISI TERHADAP MINAT BELI KONSUMEN Sartika, Bahqrin; Sukirno, Ign
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.585

Abstract

This study aims to determine consumers’ assessment of the credibility of the endorser Agnes Monica and diferences in terms of assessment based on gender diferences and the amount of pocket money a student / month and determine the infuence of Agnes Monica credibility endorser in ads on television sympathy prepaid cards to consumers to buy. The sampling method used is a method porpusive sampling. Sample in this study were 100 respondents who are consumers who never saw Agnes Monica in prabyar sympathy card advertisement on television. To test this hypothesis, used four methods of analysis is Mean Arithmetic, One Sample t-test, independent sample T-test and Multiple Linear Regression Analysis. Results of Mean arithmetic of consumer ratings of variable attractiveness and good expertise while for variable trustworthiness is pretty good. Results of analysis Independent Sample T-test there was no diference consumer ratings were reviewed based on gender diferences. Meanwhile, when the review is based on the diference in the amount of student’s money per month showed diferences in consumer ratings for the variable expertise. Multiple Linear Regression analysis results that there is a signifcant and positive efect on the variable trustworthiness and expertise and there is no signifcant negative infuence and attractiveness to the variable.Keywords: celebrity endorser credibility, attractiveness, trustworthiness, expertise, buying interest.
PERANAN CREDIT UNION SEBAGAI LEMBAGA PEMBIAYAAN MIKRO Studi Kasus: Pada Usaha UMKM Di Desa Tumbang Manggo Kecamatan Sanaman Mantikei, Kabupaten Katingan, Provinsi Kalimantan Tengah Tahun 2013 Carollina, Monica; Edi Sutarta, Ag
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.586

Abstract

The role of supporting institutions in the capital in Tumbang Manggu is needed, especially for the small and medium enterprises to obtain loans used for working capital. The main problem that dalam membuka venture capital is limited existence. This study aims to determine the role of Credit Union in TPK Tumbang Manggo, Central Kalimantan as a fnancing institution for micro-enterprises. The data used in this research is secondary data and primary data. Secondary data were obtained f rom the Credit Union TPK Tumbang Manggo and Inkopdit. The primary data obtained through interviews and questionnaires. The analysis used in this research using descriptive analysis. Based on the results of CU not only act as a fnancial institution to assist the public in obtaining funds for venture capital but also as a depository institution money and providers of education and training for their members. It is most infuenced the decision of the respondent in choosing CU as a fnancial institution is the ease in obtaining a loan (20.205%), satisfactory service (20.205%), and ease in obtaining a loan (20.205%). Credits obtained from CU most used by respondents as working capital as much as 80%.Keywords: Credit Union, Credit Union Role, Tings that Afect Decisions, Credit Allocation
PENGARUH IT SPENDING TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK SELURUH ASIA TENGGARA PADA TAHUN 2009-2011 Adrayani, Irene
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.581

Abstract

This study aims to get empirical evidence about the infuence of IT spending on corporate value by testing the efect of IT spending on corporate value by using Tobin’s Q. Te higher the stock price, the higher the company value as well as investors’ assessment. The market price of the company’s stocks refects investors’ assessment of the overall equity held. Of the stock price refects investor can provide an assessment of a company. Tobin’s Q is the ratio of the market value of the company’s assets as measured by the market value of the outstanding stocks and debt (enterprise value) to the replacement cost of the assets of the company. The sampling method is based on purposive sampling method with the purpose to obtain a sample that meets the criteria. Tis study used a sample taken from a telecommunications company listed on the Stock Exchange throughout Southeast Asia during the period of 2009-2011. The hypothesis in this study was tested using simple regression. Based on data analysis, the result that the variable IT spending does not afect the company value.Keywords: accounting information system, Tobin’s Q, IT spending, capital expenditure, company performance
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGANGGURAN DI DAERAH ISTIMEWA YOGYAKARTA (DIY) TAHUN 1985-2011 Aruan, Norman Luther; Sriyono, D
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.587

Abstract

This study aims to identify and analyze the efect of economic growth, real minimum wages, infation and the economic crisis in Indonesia in 1998 on the unemployment rate in the Special Region of Yogyakarta (DIY) in the 1985-2011 period. The data used are secondary data obtained from the Central Bureau of Statistics published in the various editions. Te analytical tool used to answer the problem formulation is the regression analysis using partial adjustment models (PAM). The analysis and hypothesis testing show that the economic growth, infation rate and the period of economic crisis in Indonesia in 1998 have a signifcant efect on the unemployment rate in the province, while the real minimum wage has no efect on the unemployment rate in the province.Keywords: unemployment, economic growth, real minimum wages, infation rates, partial adjustment models (PAM).
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA Sari, Deni Purnama; Purwaningsih, Anna
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.583

Abstract

This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011. Tis study uses 140 companies with purposive sampling technique.The independent variable of this research is the book tax diferences which consist of positive large book tax diferences (LPBTD) proxied by the deferred tax expense and tax negative book large diferences (LNBTD) proxied by retained tax benefts. The dependent variable in this study is earnings management proxied by income distribution approach. Te analysis showed that LPBTD positive efect on earnings management and LNBTD positive efect on earnings management.Keywords: book tax diferences, earnings management, retained tax expense, retained tax benefts.
PENGARUH TRANSAKSI PIHAK-PIHAK ISTIMEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN _, Fransisca
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.1333

Abstract

This study aimed to analyze whether there are significant transaction privileged parties, as measured by sales to the parties the purchase of the special and privileged parties to financial performance as measured by Return on Assets (ROA). This research use related parties transaction which is measured by selling and buying activities with related parties. The focus of this research is company performance measurement because net income is used to performance measurement or investment benefit measurement (return on investment) or earning per share. The sample using in this study were 224 manufactured companies listed on the Stock Exchange, with the study period 2010-2012 with purposive sampling method, because this companies producing goods until processing the final goods to be sold. The data used is secondary data obtained from the web BEI is through idx.co.id. The results of research show that sales to related parties does not significantly influence the company's financial performance, and the purchase of related parties have a significant effect on the financial performance of the company.Keywords: financial performance, related parties, related parties transactions, return on assets

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