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Kota yogyakarta,
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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 30, No 1 (2018): MODUS" : 7 Documents clear
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DI SELURUH PROVINSI INDONESIA Simbolon, Henny Agnecia Uliarta; Kurniawan, Christophorus Heni
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1587

Abstract

The accountability of the local government to the community can be demonstrated through the Financial Statements of Local Government (Laporan Keuangan Pemerintah Daerah/LKPD). Financial Statements are basically the result of an accounting process that can be used as a communication tool between a company with parties who interested to the company activities (Munawir, 2004). Presenting the Financial Statements of Local Government based on Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) is one concrete effort that can realized a clean and responsible government. This study was conducted to examine the effect of local government size, legislative size, local government wealth, intergovernmental revenue, administrative age, functional differentiation, job specialization and financial independence ratio to the level of financial statement disclosure throughout the Province of Indonesia.The sample used in this study is the Financial Statements of Local Government throughout the Province of Indonesia in 2013-2015. Sampling technique in this research use purposive sampling. Criteria in sampling of this study is the Financial Statements of Local Governments throughout the Province of Indonesia published from 2013 to 2015 and contains data required as a research variable. Multivariate regression is used to analize data.The results showed that the local government size has a positive effect on the level of financial statement disclosure. Intergovermental revenue and financial independence ratio have a negative effect on level of financial statement disclosure. Legislative size, local government wealth, administrative age, functional differentiation and job specialization have no effect on the level of financial statements disclosure. Keywords: Government size, legislative size, local government wealth, intergovernmental revenue, administrative age, functional differentiation, job specialization,financial independence ratio, and financial statement disclosure.
PENGARUH REAL INTEREST RATE DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Moleong, Lysy Claudia
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1588

Abstract

The objective of this study was to identify whethere there had been the influence of real interest rate toward financial distress and the influence of of leverage toward financial distress. In measuring the financial distress, the researcher made use of Z-Score Altman calculation model.  After measuring the financial distress, the researcher performed the logistic regression test in order to identify whether there had been the inter-variable influence. The population in the study was the manufacture companies that had been go public and that had been listed in the Indonesian Stock Exchange from 2004 until 2016. The results of the study showed that there had been significantly negative influence from the interest rate toward the financial distress and, on the other hand, there had been significantly positive influence from the leverage toward the financial distress.  Keyword: Real Interest Rate, Leverage, Financial Distress, Logistic Regression.
PENGENDALIAN PERSEDIAAN OBAT GENERIK DENGAN METODE ANALISIS ABC, METODE ECONOMIC ORDER QUANTITY (EOQ), DAN REORDER POINT (ROP) DI APOTEK XYZ TAHUN 2017 Dyatmika, Stephanus Bimata
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1589

Abstract

This study aims to analyze the control of generic drug stock at XYZ Pharmacy in 2017. The data used are primary data and secondary data. Methods of data collection conducted in this research are observation, interview, and documentation. For the planning of generic drug procurement, in this research is done analysis of investment value to know which generic drug which belongs to group A, B, and C. Then do Economic Order Quantity (EOQ) calculation to know economic order quantity and Reorder Point (ROP) to know the point of re-ordering the generic drugs of the 2017 period. The result of analysis shows the analysis of ABC investment there are drugs that enter into group A as many as 11 kinds of drugs or 16,42% from all generic drug, absorb 70,41% investment, group B as many as 15 drug type or 22,39% from all generic drug, absorbing 20.09% investment. While group C counted 41 types of drugs or 61.19% of all generic drugs the drug items absorbed only 9.49% investment. EOQ and ROP calculations are also obtained for the period of 2017. The existence of these calculations is useful to help pharmacies in the procurement of generic drugs so that there is a balance between service levels and costs.Keywords: inventory, generic drugs, ABC analysis, Economic Order Quantity,  Reorder Point
KOMPARASI PENINGKATAN INKLUSI KEUANGAN DAN INDIKATOR PEMBANGUNAN DI INDONESIA Akyuwen, Roberto; Mangowal, Caroline
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1590

Abstract

The level of financial inclusion depicts public participation or access of financial products and services provided by financial institutions in a country. Such access is viewed essential, because it illustrates the opportunity of a more prosperous life for the society. The results of a survey conducted by the Financial Services Authority of Indonesia shows that financial inclusion in Indonesia has increased in considerably rapid pace in the last few years. However, is the improvement of conditions for financial inclusion in line with the improvements to the indicators of development in Indonesia? The study was intended to answer this question. Analysis tools used are descriptive statistics by making use of secondary data available on the Financial Services Authority and the Central Bureau of Statistics. Based on the results of the analysis it can be concluded that improvements to financial inclusion apparently has not been able to contribute positively towards the many indicators of development of Indonesia. Various improvements are necessary in order for increased financial inclusion to be transmitted effectively to the improvement of welfare of the population of Indonesia. Keywords: access, financial inclusion, indicators of development.
PERSEPSI KONSUMEN MILENIAL TERHADAP KUALITAS LAYANAN PASAR TRADISIONAL (STUDI KASUS PASAR TRADISIONAL DI WILAYAH D.I. YOGYAKARTA) Septiari, Elisabet Dita; Sari, Nadia Nila
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1584

Abstract

It has been known that Millenial consumer acknowledged as productive and potential consumer. Their unique characteristic has become an attaractive target market for business especially retailer such as traditional market and modern market retailers. The intense competition from the emergence of modern market retailers giving a contribution on the declining number of tradisional market retailer. The problem such as unwell displaying issues, wet environment, uncomfortable, dirty,and interaction issues with the merchants and staffs in Yogyakarta’s tradisional market, has become a research focus of this paper. An overview about Service Quality has raised in order to gain perspective of Millenial consumer over traditional market. The result of this research shown that interaction quality need to be improve due to no standard communication applied between untrained merchants with the consumer. Physical environment quality and process quality need to get further attention by the tradition market administrator to serve Millenial consumer.
ANALISIS DETERMINASI KUALITAS LAPORAN KEUANGAN DAN HUBUNGANNYA DENGAN LAKIP SKPD DI KOTA JAMBI Arisman, Arisman
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1591

Abstract

This study is to test correlation Government accounting standard, human resources, utilization of technology and accounting internal control to the quality of  local government financial reports and the correlation to accountability government office performance report.(LAKIP) at local government activity unit (SKPD) in Jambi. The Research sample are head departments/ sub departments/accounting section f at local government activity unit (SKPD) in Jambi, The Research data are collected from with purposive sampling. The research Resultsf in Kendall’W  showing that there’s a significant positive correlation betweent the Government accounting standart, human resources, utilization of technology and accounting internal control to the quality of  local government financial reports meanwhile the reank Spearman test showing that  application Government accounting standard, human resources, and accounting internal control to the quality of  local government financial reports partly when the utilization of technology has no correlation to quality local government financial reports and there is no correlation between quality local government financial reports with accountability government office performance report.(LAKIP) at local government activity unit (SKPD) in Jambi Keywords :   Government accounting standart Human Resources, Information Tecnology Utilization, Accounting Internal Control, And the quality of  local government financial reports,  accountability government office performance report.
ANALISIS DETERMINAN YANG MEMPENGARUHI KUALITAS LABA STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (PERIODE 2012 – 2016) Kusumawati, Heni; Wardhani, Shita Lusi
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1585

Abstract

This study aims to obtain empirical evidence on the relationship of factors that affect the Company's Profit Quality as expressed by Earnings Response Coefficient (ERC). Exogenous variables in this study include Institutional Ownership, Debt Structure, Debt Structure on Institutional Attribution, Growing Opportunities, Company Size of Systematic Risk and Consistency of Profit. The research sample is manufacturing companies listing on Indonesia Stock Exchange with research period year 2011-2015. The number of research samples is 615 samples with the number of manufacturing companies that meet the sample requirements of 123 companies consisting of 18 industry groups. The method of analysis by using multivariate regression, obtained the findings indicate that the size of the company (size) significantly influence the direction of positive relationship to the Quality of Earnings presented in the financial statements. While the variable of Institutional Ownership, Debt Structure, Debt Structure on Institutional Attribution, Growing Opportunity, Systematic Risk and Consistency Profit is not proven to have a significant effect on Company's Profit Quality.

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