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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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SURVAI IMPLEMENTASI AKTIVITAS MUTU UNTUK PENINGKATAN DAYA SAING PRODUK KERAJINAN GERABAH DI BANTUL Endang Raino Wirjono; Agus Budi Raharjono
Modus Vol. 29 No. 2 (2017): 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.v29i2.1326

Abstract

This study aims to survays the implementation of quality related activities that have been done in the pottery industry center. The intense competition in the business world, coupled with external demands, presents its own challenges for MSMEs engaged in pottery in Kasongan. Therefore, this research will identify the quality related activities that have been done by the UMKM. The identification and analysis of such quality related activities will be used to find relevant advisory models and policy recommendations for developing the quality of products produced by UMKM Kasongan. Quality activity is an activity that arises because there may or may not be a poor quality product. Quality activity is divided into 4 components: prevention activities, appraisal activities, internal failure events, and external failure events. This research was conducted on 45 micro and small companies in Kasongan Craft located in Kajen pedukuhan, Bangunjiwo village, Kasihan district, Bantul, Yogyakarta Special Region. Data collection was done by distributing questionnaires, interviews and observation directly.Keywords: Prevention Activity, Assessment Activity, Internal Failure Activity, External Failure Activities, Pottery
PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL INDUSTRI MANUFAKTUR INDONESIA TERHADAPDISCRETIONARY ACCRUALS MODEL JONES MODIFIKASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Cahyo Indraswono
Modus Vol. 29 No. 2 (2017): 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.v29i2.1327

Abstract

This study aimed to get empirical evidence about the influence of ownership structureinstitutionalmanufacture industry company on earnings management with the firm size as a moderating variable in the relationship between ownership structure company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of one hundred and fiveIndustri manufaktur companies listed on the Indonesian Stock Exchange (IDX) in 2012-2014. One indicator of corporate performance assessment is the amount of compensation received by the manager, where this can be the motivation of earnings management action. Earnings management measures can be minimized by monitoring the management by using the proportion of ownership by outsiders in the company.Earnings management is measured using the modified Jones models with discretionary accruals as a proxy for earnings management. Statistical test equipment used in this research is multiple regression. This study obtained evidence that the structure of institutional ownership manufacture industry company has a significant negative effect on discretionary accruals earnings management, while the firm size is not able to moderate the influence of ownership structure manufacture industry on discretionary accruals earnings management of the company. This occurs because the IDX stock market ishave a capital market with companies that have large asset value so that the size of the company is not able to streng then the influence of ownership structure on earnings management action.Keywords: Ownership StructureManufacture Industry, Firm Size, Discretionary Accruals Earnings Management and Modified Jones Model.
PENGARUH STANDAR AKUNTANSI KEUANGAN INDONESIA BARU, UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Novita Jayanti Sitorus; Aloysia Yanti Ardiati
Modus Vol. 29 No. 2 (2017): 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.v29i2.1328

Abstract

This study aims to determine the effect of New SAK, KAP size, firm size and age of the company to Audit Report Lag. Research data is secondary data obtained by downloading data of financial statements of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014 through the official website BEI www.idx.ac.id. The analysis tool used is multiple regression analysis.The results show that New SAK and firm size have no effect on Audit Report Lag. Whereas, firm size and age has significant influence on Audit Report Lag.Keywords: New SAK, KAP Size, Company Size, Company Age, Audit Report Lag.
ANALISIS PENGARUH BUDAYA & KELUARGA TERHADAP ORIENTASI WIRAUSAHA ORANG MUDA DI INDONESIA DAN MALAYSIA Yosua Yudaikawira Utama
Modus Vol. 29 No. 2 (2017): 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.v29i2.1329

Abstract

This study aims to identify differences in the entrepreneurship orientation of youth people in Indonesia and Malaysia by country, different family backgrounds (business and non-business), and based on business learning experience independently when they are still in school.This study adopted the instrument used in the study of Lee and Pathak (2011) on the relationship between culture and student entrepreneur orientation originating from several countries. Also, we use Hofstede's cultural dimensions to help identify comparative analysis results. Data collection was done by distributing questionnaires online to students at several universities in Indonesia and Malaysia. The number of respondents was 223 persons consisting of 109 Indonesian respondents and 114 Malaysian respondentsIn this research, we use descriptive statistic and ANOVA to help analyze the data. The calculation shows that there are differences in entrepreneurship orientation behavior between Indonesian respondents and Malaysian respondents as a whole regarding the orientation of entrepreneurship based on country. Based on the family background of entrepreneurship and business learning experience since school, only two out of four variables that show differences in behavior between respondents who come from the background of business families with the non. In addition, the study also shows that Hofstede's cultural dimension in a country does not always affect the entrepreneurial behavior of a person living in that country.Keyword: Entrepreneurial Orientation, Hofstede Cultural Dimensions, Entrepreneurship Behavior, Family, Business learning experience, ANOVA
PERILAKU INVESTOR GALERI INVESTASI BEI DENGAN AB MITRA SINARMAS SEKURITAS JAWA BARAT Sri Zaniarti; Ida _; Fransisca Novita
Modus Vol. 29 No. 2 (2017): 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.v29i2.1330

Abstract

High inflation impacts an increase of the goods price but sometimes, it doesn’t follow the increase ofincome.Investment is a way that can be used to multiply wealth. Stocks is one of the types of investment on the capital market.The development of the capital market is very rapid and the capital market is well know among students with the establishment of an Galeri Investasi at the University.This study would like to discuss about behavior of investor. This study used a survey method by distributing questionnaires to 220 respondents, who are Investors of Galeri Investasi BEI AB Mitra Sinarmas Securitas, West Java. The method used to test the correlationbetween decision factors (fundamental factor, technical analysis, age and experience) and investment decision (frequency of stocks trading and business area of the company) using correlation rank Spearman test. The results showed there is significant correlation between technical analysis and frequency of stocks trading but there are not significant correlation betweenFundametal Factor and business area of the company, age and frequency of trading stock, experience and frequency of stocks trading.Keywords: behavior of investor, decision factors, investment decision
PENGARUH E-WOM TERHADAP CITRA DESTINASI, KEPUASAN DAN LOYALITAS (Studi pada kunjungan wisatawan di DIY) Sang Putu Angga Mahendra Putra
Modus Vol. 29 No. 2 (2017): 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.v29i2.1331

Abstract

The tourist loyalty to a tourist attraction is an important thing to be improved. The increasing of loyalty can be done by creating the satisfaction and image of a good destination. Loyalty is also influenced by how strong the consumer is willing to do word of mouth.This research was conducted in Yogyakarta, which is 150 tourists who visited Yogyakarta tourism object and the surrounding area. The objective of this research is to know the role of satisfaction and image of tourist destination on the influence of ¬e-wom to the loyalty of tourists. Sampling method used is purposive sampling. The analytical method used is path analysis.The results provide information that the image of the destination mediates the influence of e-wom on the satisfaction of tourists, the image of the destination mediates the influence of e-wom on tourist loyalty, the satisfaction mediates some e-wom influences on tourist loyalty, and the satisfaction mediates some influence of destination image on tourist loyalty.Keywords: e-wom, destination image, loyalty satisfaction.
PENGARUH VARIABEL MAKROEKONOMI DI PASAR SAHAM: BUKTI DARI BURSA EFEK INDONESIA (BEI) PERIODE 2006-2015 Maria Brenda Christie; Khairunnisa _; Vaya Juliana Dillak
Modus Vol. 29 No. 2 (2017): 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.v29i2.1332

Abstract

The world economic conditions which have been entered the era of globalization make a big influence of capital movement into financial market in emerging country, including Indonesia. Nowadays, almost all countries paying attention to the capital market because it has a major role in the economic development of a country. Seeing the development of the Indonesian capital market, one of the indicators used in assessing the market in general or measure whether the share price increase or decrease is the Composite Stock Price Index. This study examines the causal relationship between Composite Price Index in Indonesia Stock exchange with independent variable Inflation, SBI Interest Rate, and Gross Domestic Product (GDP). The period of this study is from 2006 to 2015. To meet the objectives of this study, the hypothesis is test using Granger Causality Test. The sampling method is using non probability sampling with saturated sample. This study uses secondary data from the annual report of Indonesia Stock Exchange, the annual report of Bank Indonesia, and Statistic Indonesian’s report.The result shows that there is bidirectional causality relationship between SBI Interest Rate variable with Composite Stock Price Index, while the variable of inflation and GDP does not have a causal relationship each other. In addition, this study shows that the variable of Inflation, SBI Interest Rate, and GDP simultaneous effect on Composite Stock Price Index in the Indonesia Stock Exchange on period 2006-2015. Keywords: Inflation, SBI Interest Rate, GDP, Composite Stock Price Index, Granger Causality
PENGARUH TRANSAKSI PIHAK-PIHAK ISTIMEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN Fransisca _
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.v26i2.1333

Abstract

This study aimed to analyze whether there are significant transaction privileged parties, as measured by sales to the parties the purchase of the special and privileged parties to financial performance as measured by Return on Assets (ROA). This research use related parties transaction which is measured by selling and buying activities with related parties. The focus of this research is company performance measurement because net income is used to performance measurement or investment benefit measurement (return on investment) or earning per share. The sample using in this study were 224 manufactured companies listed on the Stock Exchange, with the study period 2010-2012 with purposive sampling method, because this companies producing goods until processing the final goods to be sold. The data used is secondary data obtained from the web BEI is through idx.co.id. The results of research show that sales to related parties does not significantly influence the company's financial performance, and the purchase of related parties have a significant effect on the financial performance of the company.Keywords: financial performance, related parties, related parties transactions, return on assets
PERSEPSI KONSUMEN MILENIAL TERHADAP KUALITAS LAYANAN PASAR TRADISIONAL (STUDI KASUS PASAR TRADISIONAL DI WILAYAH D.I. YOGYAKARTA) Elisabet Dita Septiari; Nadia Nila Sari
Modus Vol. 30 No. 1 (2018): 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.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 DETERMINAN YANG MEMPENGARUHI KUALITAS LABA STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (PERIODE 2012 – 2016) Heni Kusumawati; Shita Lusi Wardhani
Modus Vol. 30 No. 1 (2018): 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.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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