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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 411 Documents
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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA BANK PERKREDITAN RAKYAT Maria Niken Setyarini; Anastasia Susty Ambariani
Modus Vol. 26 No. 1 (2014): 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.v26i1.578

Abstract

This study aim to examine the efect of budget participation on managerial performance and organizational commitment as an intervening variable in Rural Bank in Yogyakarta. This study using path analysis. Results from this study indicate that budgetary participation infuence on organizational commitment. In addition, variable proven organizational commitment as an intervening variable between budgetary participation and managerial performance.Keywords: Budget Participation, Organizational Commitment, Managerial Performance
PENGARUH FAKTOR SOSIAL, PERSONAL, PSYCHOLOGICAL, DAN KULTURAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN CENTRO DEPARTMENT STORE MELALUI STIMULUS MIDNIGHT SALE Mega Retna Yuriska; Ign Sukirno
Modus Vol. 26 No. 1 (2014): 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.v26i1.579

Abstract

Midnight sale is one strategy that can provide stimuli to the customer purchase decision.However, the main factor or basis that contribute to the purchase decision by Schifman and Kanuk (2004) as quoted by Samuel, et al., (2005) are social factors, personal factors, psychological factors, and cultural factors. Consumer purchasing decisions due to social factors infuenced by some small groups like, group or group play, family, and the role and status (Kotler and Armstrong, 2004).Tis study was conducted to determine consumers’ assessment of social factors, personal factors, psychological factors, and cultural factors, consumer purchasing decisions knowing that stimulated by midnight sale and determine the infuence of social factors, personal factors, psychological factors, and cultural factors on consumer purchasing decisions Centro Department Store which distimuli by midnight sale. This research was conducted in Yogyakarta, namely the consumers Centro Department Store in June 2013.Te results showed that consumers have a good assessment on social factors, personal factors, psychological factors, cultural factors. Consumers have high purchasing decision in Centro Department Store during a midnight sale promotion program. Social factors, personal factors, psychological factors, and cultural factors simultaneously have a signifcant infuence on consumer purchasing decisions. Social factors, personal factors, psychological factors, and cultural factors have a positive and signifcant impact on consumer purchasing decisions.Keywords: Social factors, Personal factors, psychological factors, cultural factors, purchase decision
PENGARUH EMPLOYEE STOCK OWNERSHIP PROGRAM TERHADAP KINERJA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA Agus Hartono; Alexander Jatmiko Wibowo
Modus Vol. 26 No. 1 (2014): 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.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.
PENGARUH IT SPENDING TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK SELURUH ASIA TENGGARA PADA TAHUN 2009-2011 Irene Adrayani
Modus Vol. 26 No. 2 (2014): 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.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
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA Deni Purnama Sari; Anna Purwaningsih
Modus Vol. 26 No. 2 (2014): 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.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.
ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT Krisnati Adi Cahyani; I Putu Sugiartha Sanjaya
Modus Vol. 26 No. 2 (2014): 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.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 Bahqrin Sartika; Ign Sukirno
Modus Vol. 26 No. 2 (2014): 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.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 Monica Carollina; Ag Edi Sutarta
Modus Vol. 26 No. 2 (2014): 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.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 TINGKAT PENGANGGURAN DI DAERAH ISTIMEWA YOGYAKARTA (DIY) TAHUN 1985-2011 Norman Luther Aruan; D Sriyono
Modus Vol. 26 No. 2 (2014): 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.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).
Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta Caecilia Mesian Anggit Sari; Rustiana Rustiana
Modus Vol. 28 No. 1 (2016): 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.v28i1.663

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor

Page 21 of 42 | Total Record : 411

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