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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 14 Documents
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Search results for , issue "Vol. 34 No. 1 (2022): MODUS" : 14 Documents clear
KONFLIK KEPENTINGAN KLASIK BONDHOLDERS-SHAREHOLDERS DENGAN FRAME KONSERVATISME Indraswono, Cahyo
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5023

Abstract

ABSTRACTConflicts of interest often occur in business conditions because there are many stakeholders in it. This study aims to further examine the classical conflict of interest between bondholders-shareholders in a conservatism frame. This research is interesting because the sample taken is a company indexed by the LQ45 index of the Indonesia Stock Exchange with a data observation period of 2016-2020. The choice of the LQ45 index is an indicator of actively traded companies with the highest market capitalization listed on the stock exchange, so that a reflection of conflict is expected to be seen in various industrial sectors. Bondholders are those who benefit when the company is not too aggressive in running its business. The purpose of the bondholder in business is to ensure the availability of payments that can occur and are sustainable for debt. Shareholders are the parties who benefit when the company has an optimal level of profit. However, these benefits are obtained by making loans with third parties from some of the assets owned. This conflict occurs when the availability of dividend payments to shareholders increases and the availability of payments on debt decreases, so that in various cases bondholders often make efforts to limit dividend payments. The company's profitability is the beginning of the bondholder-shareholder conflict of interest in accounting conservatism. The results obtained from this study: (1). The classic bondholders-shareholder conflict of interest has no effect on the conservatism frame; (2). The company's profitability has a positive effect on the conservatism frame. Keywords:  conservatism frame; classical conflict of interest bondholders-shareholders; profitability; leverage; Return on Assets ABSTRAKKonflik kepentingan sering terjadi dalam kondisi bisnis karena banyaknya pemangku kepentingan berada di dalamnya. Penelitian ini bertujuan melihat lebih lanjut konflik kepentingan klasik antara bondholders-shareholders dalam bingkai konservatisme. Penelitian ini menjadi menarik karena sampel yang diambil adalah perusahaan terindeks indeks LQ45 Bursa Efek Indonesia dengan periode pengamatan data tahun 2016-2020. Pemilihan indeks LQ45 merupakan indikator perusahaan aktif diperdagangkan dengan kapitalisasi pasar tertinggi terdaftar di bursa saham, sehingga cerminan dari konflik diharapkan akan terlihat dari berbagai sektor industri. Bondholder merupakan pihak yang diuntungkan ketika perusahaan tidak terlalu agresif dalam menjalankan bisnisnya. Tujuan bondholder dalam bisnis adalah menjamin ketersediaan pembayaran dapat terjadi dan berkesinambungan terhadap utang. Shareholder merupakan pihak yang diuntungkan ketika perusahaan memiliki tingkat keuntungan yang optimal. Namun keuntungan tersebut didapatkan dengan cara melakukan pinjaman dengan pihak ketiga dari beberapa aset yang dimiliki. Konflik ini terjadi ketika ketersediaan pembayaran dividen bagi shareholder meningkat dan ketersediaan pembayaran atas utang menurun, sehingga dalam berbagai kasus bondholder sering melakukan upaya pembatasan dalam pembayaran dividen. Profitabilitas perusahaan merupakan awal dari konflik kepentingan bondholder-shareholder yang berada dalam konservatisme akuntansi. Hasil yang didapatkan dari penelitian ini: (1). Konflik kepentingan klasik bondholders-shareholders tidak berpengaruh terhadap frame konservatisme; (2). Profitabilitas perusahaan berpengaruh positif terhadap frame konservatisme. Kata kunci:    frame konservatisme; konflik kepentingan klasik bondholders-shareholders; profitabilitas; leverage; Return on Assets
PERSONAL BRANDING, SOCIAL MEDIA MARKETING, DAN WORD OF MOUTH DALAM MENINGKATKAN BUYING DECISION PADA KONSUMEN E-COMMERCE SHOPEE Putra, Bagus Nyoman Kusuma; Vipraprastha, Tiksnayana
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5061

Abstract

ABSTRACT  In doing a good marketing effort to attract consumer purchasing decisions is to pay attention to personal branding, social media marketing and word of mouth. With the increasing number of purchasing decisions, especially those aimed at E-Commerce Shopee consumers, this study aims to find out the relationship between personal branding, social media marketing and word of mouth on purchasing decisions. This study involved 130 respondents. There are three hypotheses put forward for in-depth analysis. There are differences in previous studies, the results state that there is a relationship between personal branding, social media marketing and word of mouth on purchasing decisions. This research provides a number of implications, limitations and directions for further research. Keywords: personal branding; social media marketing; word of mouth; buying decision  ABSTRAK Dalam melakukan usaha pemasaran yang baik untuk menarik buying decision konsumen adalah dengan cara memperhatikan personal branding, social media marketing dan word of mouth. Dengan semakin meningkatnya buying decision terutama yang ditujukan pada konsumen E-Commerce Shopee, penelitian ini bertujuan untuk mencari tahu hubungan personal branding, social media marketing dan word of mouth terhadap buying decision. Penelitian ini melibatkan 130 responden. Ada tiga hipotesis yang dikemukakan untuk dianalisis secara mendalam. Terdapat perbedaan pada studi sebelumnya, hasil menyatakan bahwa adanya hubungan antara personal branding, social media marketing dan word of mouth terhadap buying decision. Dalam penelitian ini memberikan sejumlah implikasi, batasan dan arahan untuk penelitian selanjutnya. Kata kunci: personal branding; social media marketing; word of mouth; buying decision
PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019 Pratama, Alouisius Ariantoro; Ardiati, Aloysia Yanti
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5075

Abstract

ABSTRACTThis research aimed to re-examine the influence of management turnover, firm size and audit fees on auditor switching. The research sample uses 64 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 with a total of 320 observations. The sampling method used purposive sampling technique. Hypothesis testing used logistic regression using the IBM SPSS 22 application. The results of this research indicate that management turnover has an effect on auditor switching; while company size and audit fee have no effect on auditor switching.Keywords:  auditor switching; management turnover; firm size; audit fees; manufacturing companiesABSTRAKPenelitian ini bertujuan untuk menguji kembali pengaruh pergantian manajemen, ukuran perusahaan dan audit fee terhadap auditor switching. Sampel penelitian menggunakan 64 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan total pengamatan sebanyak 320 data. Metode sampling menggunakan teknik purposive sampling. Uji hipotesis menggunakan uji regresi logistik (logistic regression) menggunakan aplikasi IBM SPSS 22. Hasil dari penelitian ini menunjukkan bahwa pergantian manajemen berpengaruh terhadap auditor switching; sedangkan ukuran perusahaan dan audit fee tidak berpengaruh terhadap auditor switching.Kata kunci:    auditor switching; pergantian manajemen; ukuran perusahaan; audit fee; perusahaan manufaktur
ENTREPRENEURIAL MARKETING DAN KINERJA ORGANISASI PADA UMKM DI TENGAH KETIDAKPASTIAN FAKTOR LINGKUNGAN Pranatasari, Fransisca Desiana; Wadyatenti, Maria Angela Diva Vilaningrum
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5175

Abstract

ABSTRACTMicro, small & medium enterprises (MSMEs) are the main actors that have become one of the pillars of the national economy in developing countries, especially Indonesia. The contribution of MSMEs to the national economy (GDP) is 61.1% and it is able to absorb productive workers in Indonesia. However, the Covid-19 pandemic has had a significant impact on MSME players, which resulted in a decline in Indonesia's GDP and indicated a global economic recession. In this uncertain condition, MSMEs are required to survive with all the resources that they have to maintain their performance and even expected to achieve growth. Entrepreneurial marketing (EM) is a right conceptual approach to implemented in MSMEs in order to maintain MSME performance in uncertain conditions, especially on external environmental factors. The concept of Entrepreneurial Marketing had replaced the traditional marketing concept which had been a business solution. This study provides a conceptual framework and analysis that discusses the role of entrepreneurial marketing that improves organizational performance in the middle of this uncertainty environmental factors in MSMEs from a literature review. Previous research has shown that entrepreneurial marketing has a positive impact on organizational performance in the middle of uncertain environment. Thus, it is hoped that the conceptual model of entrepreneurial marketing can improve the performance of SMEs in the middle of uncertain environment so as to achieve competitive advantage.Keywords:  entrepreneurial marketing (EM); organizational performance; uncertainty;    environmental factors; micro, small & medium enterprises (MSMEs)ABSTRAKUsaha mikro, kecil & menengah (UMKM) merupakan aktor utama yang menjadi salah satu tonggak perekonomian nasional di negara berkembang khususnya Indonesia. Kontribusi UMKM terhadap perekonomian nasional (PDB) sebesar 61,1% dan mampu menyerap tenaga kerja produktif di Indonesia. Namun, pandemi Covid-19 memberikan dampak yang signifikan bagi pelaku UMKM yang berdampak pada turunnya PDB Indonesia dan mengindikasikan adanya resesi perekonomian global. Dalam kondisi ketidakpastian ini, UMKM dituntut untuk mampu bertahan dengan segala sumber daya yang dimilikinya untuk mempertahankan kinerja mereka bahkan diharapkan mampu mencapai pertumbuhan. Entrepreneurial marketing (EM) merupakan pendekatan konsep yang sesuai untuk diimplementasikan pada UMKM dalam rangka mempertahankan kinerja UMKM dalam kondisi ketidakpastian terutama pada faktor lingkungan eksternal. Konsep entrepreneurial marketing telah meninggalkan konsep pemasaran tradisional yang selama ini menjadi solusi usaha. Penelitian ini memberikan kerangka konseptual dan analisis yang membahas bagaimana peran entrepreneurial marketing terhadap peningkatan kinerja organisasi di tengah ketidakpastian faktor lingkungan pada UMKM melalui literature review. Penelitian terdahulu menunjukkan entrepreneurial marketing mampu memberikan dampak positif pada kinerja organisasi di tengah ketidakpastian lingkungan. Diharapkan model konseptual entrepreneurial marketing pada UMKM dapat meningkatkan kinerja UMKM di tengah ketidakpastian lingkungan sehingga mencapai keunggulan kompetitif.Kata kunci:    entrepreneurial marketing (EM); kinerja organisasi; ketidakpastian; faktor lingkungan; usaha mikro, kecil & menengah (UMKM)

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