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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 403 Documents
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ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI YOGYAKARTA Meiliana, Koes; Dewi, A Fenyta
Modus Journals Vol 27, No 1 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.566

Abstract

This study aimed to analyze the practice of the use of Accounting Information Systems (AIS) on Small and Medium Enterprises (SMEs) in Yogyakarta. In this study, analysis of the use of the SIA will be seen from the aspect of business, scale of business, company age, education owner or manager of the company, lead times, and accounting training followed by the owner or manager of the company. This research is descriptive. This research was conducted by asking questions to the respondent by distributing questionnaires. Te sampling method used is purposive sampling. Questionnaires were distributed to 100 owners or managers of SMEs in Yogyakarta, but there are six questionnaires that are not in accordance with the criteria of the sample, thus the amount of the fnal sample to 94.The results showed that the majority of SMEs in Yogyakarta have been using AIS in its operational activities. Manufacturing companies, medium-sized companies, the company that is older than 20 years, the owners or managers of companies whose educational background diploma, the owner or manager of the company that led the company for more than 5 years, the owner or manager of a company that did not get accounting training the majority of use accounting information more intensively.Keywords: Accounting Information Systems, the use of accounting information, management of operational activities, small and medium enterprises.
PERBANDINGAN GAYA HIDUP ETNIS CINA Wijayaputra, Ngurah Wisnu; Wibisono, C Handoyo
Modus Journals Vol 25, No 1 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i1.550

Abstract

This study aims to determine the lifestyle of ethnic Chinese and ethnic Bali in Yogyakarta and the diference in his lifestyle. The research was conducted by taking a sample of Chinese and Balinese masyarakatetnis in Yogyakarta and aged between 20 to 49 years. The results of this study showed no diference between ethnic Balinese lifestyle with ethnic Chinese. The results of this study also showed a diference in price awareness and confdence between ethnic Balinese ethnic Chinese.Keywords : lifestyle of ethnic, consumer behavior
FAKTOR – FAKTOR YANG MEMPENGARUHI PENDAPATAN MASYARAKAT NELAYAN PANTAI DI KABUPATEN BANTUL TAHUN 2012 Halim, Daniel; Susilo, Y Sri
Modus Journals Vol 25, No 2 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i2.561

Abstract

This research aims to study aimed to determine the efect of venture capital variables, length of time at sea per trip and long business-to-income entrepreneurs in Bantul district fsheries. This research includes studies convienince sampling method, which is a procedure to get a sample unit according to the researcher desire. A total of 50 respondents were taken from four locations consisting of fshermen beach in Bantul, Yogyakarta.  From these results, the magnitude of the R-square of 0.915640, meaning the independent variables in this study were able to explain 91.56% of the dependent variable. Furthermore, from the results of t-test statistics explained that the venture capital variables, length of time at sea per trip and long business has signifcant positive efect on the income level of coastal fshing communities in Bantul. Keywords :  venture capital, length of time at sea per trip, old business, revenue
PENGARUH EMPLOYEE STOCK OWNERSHIP PROGRAM TERHADAP KINERJA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA Hartono, Agus; Wibowo, Alexander Jatmiko
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.580

Abstract

The study aims to analyze the diferences between the company’s performance before and after the adoption of an Employee Stock Ownership Program. Te research sample using public companies that has made an Employee Stock Ownership Program in 2004-2012. Research using variable proftability ratios, activity ratios, solvability ratio, liquidity ratio as an indicator of observations on the performance of the company, as well as the hypothesis test (Paired Sample t-test) to examine the diferences in performance of the company before and after the adoption of an Employee Stock Ownership Program. The results showed that there was no signifcant diference between the performance of the company before and after the adoption of the ESOP.Key words : Employee Stock Ownership Program, company performance.
THE IMPLEMENTATION OF BUSINESS ETHICS IN THE PALM OIL INDUSTRY Isdaryadi, Felix Wisnu
Modus Journals Vol 27, No 2 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i2.556

Abstract

Abstract Palm oil is the most produced vegetable oil in the world today-approximately 37 million metric tons, andis entirely GMO-free. Oil palm produces up to 10 times more oil per hectare than soybean, rapeseed or sunfower. Although oil palm is a more sustainable source of vegetable oil than other oil crops, there is concern that the growing demand of palm oil for food and bio fuel could lead to rapid and ill-managed expansion of palm oil production and result in serious environmental and social consequences. It is vital that the production and use of palm oil must be done in a sustainable manner based on economic, social and environmental viability. It becomes clear that these actions are benefcial on one hand, but, on the other hand, might be harmful in the long run. The palm oil industry may result in rapid economic growth. However, it could also degrade the environment, whichin turn could lead to public health problems in the longer term, decreasethe productivity and harm the economy.Keywords: palm oil industry, business ethics, environment, economy.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Warianto, Paulina; Rusiti, Ch
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.575

Abstract

The purpose of this study was to determine the efect of frm size, capital structure, liquidity and investment opportunity set (IOS) simultaneously and partially on the quality of earnings. Population in the study was all manufacturing companies listed on the Stock Exchange in 2008-2012. Sampling using purposive sampling technique that is specifc sample selection criteria, so that in can be sampled in this study were 360 companies manufacturing (72 per company). The analytical method used was the multiple linear regression. Te result shows simultaneous testing showed that the size of the company, capital structure, liquidity and investment opportunity set (IOS) efect on earnings quality. Partially, company size and liquidity signifcant positive efect on the quality of earnings. Capital structure and investment opportunity set (IOS) signifcant negative efect on the quality of earnings.Keywords: company size, capital structure, liquidity, investment opportunity set (IOS) and the quality of earnings.
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
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PRODUSEN ROTI SKALA KECIL DAN MENENGAH DI KOTA BALIKPAPAN TAHUN 2011 Karna, L.B Erlangga; Susilo, Y Sri
Modus Journals Vol 25, No 1 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i1.545

Abstract

Tis research aims to identify and analyze the factors that afect revenue producers in the Balikpapan City bakery . Primary data were obtained from feld surveys . Number of respondents by 50 merchants . Te analysis tool is an econometric technique used ordinary least square ( OLS ). Conclusions of the research are : ( 1 ) Variable production values  and a signifcant positive efect on the income of bread producers in the Balikpapan city . ( 2 ) Variable hours employees work in a positive and signifcant efect on the income of bread producers in the Balikpapan city . ( 3 ) Variable long efort not signifcantly afect earnings bread producers in the Balikpapan city . ( 4 ) education variable does not signifcantly afect earnings bread producers in the Balikpapan city . ( 5 ) business dummy variable that is the number of employees does not signifcantly afect earnings bread producers in the Balikpapan city.Keywords:  earnings, hours of work, length of business , education , number of employees
ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA Sumianto, Sumianto; Kurniawan, Ch Heni
Modus Journals Vol 27, No 1 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.567

Abstract

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance
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

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