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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 28, No 2 (2016): MODUS" : 7 Documents clear
PERANAN BADAN USAHA MILIK DESA (BUMDES) PADA KESEJAHTERAAN MASYARAKAT PEDESAAN STUDI PADA BUMDES DI GUNUNG KIDUL, YOGYAKARTA Anggraeni, Maria Rosa Ratna Sri
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.848

Abstract

This research aims to explore the impact of the presence of village-owned enterprises(BUMD) on the welfare of the community. This research uses Community Based Researchin which the research was conducted in several stages, namely: in-depth interviews withparticipants who become the key actors in BUMDes, group discussions based on interestgroups that exist in the village, and Focus Group Discussion which the discussions wereconducted by various interested parties. It is conducted to confirm the findings in theprevious stage. The results of this study indicate that the existence of BUMDes do not bringa change in the economic and social fields. BUMDes existence do not bring significantbenefits to improving the welfare of citizens directly. The problems that arise related toBUMDes is people’s access to the water and to jobs in BUMDes.Keywords : Community Based Research, Village, Village-owned enterprises.
ANALISIS PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SELAMA PERIODE 2010–2014 Santosa, Janice Ekasanti; Kurniawan, Heni
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.847

Abstract

Cost of debt borne by the company set by creditors based on how managementmanages the company. Effective and efficient management related to the way themanagement to increase revenue and suppress the load to obtain the maximum profit. Oneof the expense to be managed is the tax expense. Tax savings that they comply with the provisions of taxation known as tax avoidance. This study aims to reexamine the influenceof tax avoidance on the cost of debt on companies listed in the Indonesia Stock Exchange(BEI) in the period 2010-2014.This study uses financial statements of companies listed on the Stock Exchangeduring the period 2010-2014. Samples were selected using purposive sampling methodand obtained a sample of 49 companies with five years observation period, and the totalobserved data is of 245 data. Hypothesis testing is done by a simple linear regression.Based on the analysis, the result that tax avoidance positive effect on the cost of debton companies listed in the Indonesia Stock Exchange (BEI) in the period 2010-2014.Creditors consider tax avoidance as practices that involve risks thereby increasing the costof debt.Keywords: tax expense, cost of debt, tax avoidance, creditors, tax savings, manufacturingcompanies listed on the Stock Exchange.
MOTIVATION AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH SELF-EFFICACY MEDIATION Mardiana, Tri; Heriningsih, Sucahyo
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.852

Abstract

The study aims to determine firstly the direct effect of motivation on performance,secondly the indirect effect of motivation on performance mediated by self efficacy, thirdlythe direct influence of organizational culture on the performance, and lastly the indirectinfluence of organizational culture on performance mediated by self-efficacy. The subjectsof this study are 60 women from the group of cashew producer. Hence, the samplingtechnique uses Census and the data collection method uses semi-structured interviews andquestionnaires. The data analysis uses Simple Linear Regression and Path Analysis. Basedon the data processing results, it shows: 1) the direct effect of motivation on the performanceare at 0,287; 2) the indirect effect of motivation on performance mediated by self efficacyare at 0.440; 3) the direct effect of organizational culture on the performance are at 0,260;and 4) the indirect influence organizational culture on performance mediated by selfefficacymediated are at 0.426.Therefore, it can be concluded that self-efficacy can help in overcoming the existingproblems in the organization, because self-efficacy encourage the efforts to improveperformance. Within strong, dynamic, and positive motivation and organizationalculture, one’s performance will definitely increase and shows good progress.Keywords: motivation, organizational culture, performance, self efficacy mediation.
PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG Ratnasari, Inneke Kusuma; Ardiati, Yanti
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.846

Abstract

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.
MODEL OPERASIONALISASI LEMBAGA INTERMEDIASI DALAM PENCIPTAAN INFRASTRUKTUR SERTIFIKASI KOMPETENSI DI JAWA TENGAH Dewi, Yustina Ertie Pravitasmara
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.851

Abstract

This study aimed to assess the development model of BKSP (Coordinating Board ofProfessional Certification) as an intermediary institution in the creation of infrastructurecompetence of human resources in Central Java. Availability of infrastructure inestablishing certificate of competency is the main requirement to conduct a competencybased assessment that expected to increase the competitiveness of Indonesia in the ASEANsingle market community. As a descriptive qualitative research, data used are primarydata obtained from 40 interviewees in Central Java in 2010. The resulting model in thestudy showed a coordination role in combining the stakeholders in a concerted effort toincrease the number of certified workers.Keywords: competency based assessment, certificate of competency, human resources
BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH Abdullah, Syukriy; Junita, Afrah
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.850

Abstract

This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.
PENGARUH WEBSITE INTERFACE FEATURES, BRAND AMBASSADOR DAN CREATIVE ADVERTISING TERHADAP ADVERTISING EFFECTIVENESS SERTA DAMPAKNYA TERHADAP ONLINE SHOPPING INTENTION Wibowo, Bambang Setia
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.849

Abstract

This study examined the influence of brand ambassador reputation, websiteinterface features and creative advertising to advertising effectiveness and its impact toonline shopping intention. This study is the integration of previous studies to determinethe effect of simultaneous between variables and the variable advertising effectiveness asa mediating variable in the influence of brand ambassador reputation, website interfacefeatures and creative advertising to online shopping intention. Respondents of this studywere 115 university students who have ever seen e-commerce advertisements on electronicmedia participated in this reseach. There are several findings in this study. First, brandambassador reputation has positive effect to advertising effectiveness. Second, website interface features has positive influence to the advertising effectiveness. Third, creativeadvertising has positive effect to advertising effectiveness. Fourth, advertising effectivenesshas positive effect on online shopping intention. Fifth, advertising effectiveness perfectlymediate the effect of brand ambassador reputation, website interface features and creativeadvertising to the online shopping intention.Keywords : brand ambassador reputation, website interface features, creative advertising,advertising effectiveness, online shopping intention

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