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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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MOTIVASI DAN PERILAKU PENGGEMAR K-POP DI DAERAH ISTIMEWA YOGYAKARTA Irmanto, Vania Rosalin; Tjiptono, Fandy
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.v25i1.544

Abstract

Korean Pop (K-Pop) has been a huge sensation all around the world. Te current study investigated motivation and behavior of K-Pop fans in Daerah Istimewa Yog yakarta (DIY ). Specifcally, it addressed four main issues: (1) why do youths in DIY love K-Pop? (2) how did the K-Pop communities emerge in DIY? (3) what have the members done in their K-Pop communities? and (4) how strong is the emotional bond among the K-Pop community members?Te present study employed exploratory qualitative research method, i.e. phenomenological approach, using in-depth interviews as the main data collection method. Fifteen members of fve  K-Pop communities (3 males and 12 females) participated in the interviews. In addition, direct observation on several K-Pop communities were conducted to gain comprehensive insights into what specifc activities the members have been doing. Secondary data sources were also consulted, such as websites (www.allkpop.com, www. koreanindo.wordpress.com, and www.asianfanatics.net), magazines (My Idol and Asian Star), and tabloids (Asian Plus).It is found that the main drivers of K-Pop sensation in Indonesia, in particular in DIY, include physical attractiveness of the actors/actresses, energic dances, similar ages with the performers, and so forth. Te big fans of K-Pop are willing to copy their idols’ appearances, listen and watch K-Pop music and clips, look for news about K-Pop, create fanfction, share information among fans, purchase Korean-made electronics, learn more about Korean culture and language, as well as watch the live concerts. Te emergence of several K-Pop communities has facilitated the communication and interaction among the fans. Several implications were drawn based on these fndings.Keywords : Korean Pop (K-Pop), phenomenological approach, brand community, K-Pop community.
PRAKTIK TANGGUNG JAWAB SOSIAL PERUSAHAAN DI PT. BAKRIE SUMATERA PLANTATIONS TBK. UNIT JAMBI Suwandi, Suwandi; Keban, Yeremias T; Martono, Edi
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.v25i2.562

Abstract

Companies all over the world have implemented corporate social responsibility. This research is aimed to analyze factors afecting CSR practice by Bakrie Sumatera Plantations Unit Jambi, a palm oil plantation company. The CSR practice was hypothesized to be infuenced by government regulation and corporate strategy. The primary data was collected through survey, interviews, focused group discussion, and direct observation in the feld. Meanwhile, the secondary data was gathered from various documents. The data was analyzed by using quantitative and qualitative approaches. The result shows that the government regulation CSR has no impact on the CSR practice. On the reverse, the corporate commitment and strategy were the decisive factors in the successful of CSR practice. This research also found that the CSR practice has contributed to the improvement of people’s economic and social conditions. The prominent weakness is that the CSR policies and strategies were top-down and the participation of local people were limited. The other empirical fnding is that the nucleus-plasma partnership was able to implement the basic principles of CSR which were prevailing generally in diferent sector of businesses.Keywords :  government policy, corporate strategy, CSR practice, nucleus-plasma partnership, palm oil.
PENGARUH UKURAN KAP, KONDISI KEUANGAN PERUSAHAAN,OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Feronike, Nadya Ike; Budisantoso, Totok
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.v27i1.557

Abstract

The aim of this research is to analyze the efect of public frm size, the fnancial condition of the company, the previous year audit opinion, and growth of the company to audit opinion for going concern. The survival of the business is always associated with the ability of management to manage the company in order to survive. Survival can be seen from the fnancial condition and growth of these companies. Problems going concern of a company is very important to know and be disclosed, so that the company can take further action and consideration of appropriate decisions to maintain the viability of its business so as to avoid bankruptcy.Samples were taken by using purposive sampling method manufacturing the food and beverage industry groups listed on the Stock Exchange in the study period is from 2009-2012 and had complete data associated with the variables in the study period 2009- 2012. Hypothesis testing using the p value Wald on Logistic Regression. Te results of this study indicate that frm size and fnancial condition did not signifcantly afect Going Concern Audit Opinion, while the ratio of audit opinion received in the previous year Sales Growth Ratios and auditees signifcant efect on Going Concern Audit Opinion.Keywords: fnancial condition of the company, going concern opinion, growth of the company, previous year audit opinion, public frm size.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sutanto, Natalia; Siswantaya, I Gede
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.v26i1.574

Abstract

The purpose of this study is to test empirically the relationship between intellectual capital and frm performance. Intellectual capital is measured using the method Pulic namely value added intellectual coefcient (value added intellectual coefcient-VAICTM) as a measure of the efciency of venture capital and intellectual capital. The company’s performance is measured using four indicators, namely ROA, ATO, ROE, and MB. Te sample used by 27 companies listed banking sector in Indonesia Stock Exchange f rom 2007 until 2012. Data analysis too lused to test the hypothesis is Partial least square (PLS). Hypothesis test results show evidence that intellectual capital and signifcant positive efect on company performance and future performance of the company. For the rate of growth in intellectual capital (ROGIC) did not signifcantly afect the future performance of the company.Keywords: intellectual capital, company performance, Partial Least Square (PLS)
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGANGGURAN DI DAERAH ISTIMEWA YOGYAKARTA (DIY) TAHUN 1985-2011 Aruan, Norman Luther; Sriyono, D
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.v26i2.587

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).
ANALISIS TINGKAT AKURASI MODEL-MODEL PREDIKSI KEBANGKRUTAN UNTUK MEMPREDIKSI VOLUNTARY AUDITOR SWITCHING (Studi pada perusahaan manufaktur yang terdaftar di BEI) Jayanti, Queenaria; Rustiana, Rustiana
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.v27i2.523

Abstract

The aim of the study is to test the degree of accuracy of bankruptcy prediction models to predict voluntary auditor switching, and at the same time the study also examines differencetiation in accuracy among the models. In this study, five bankruptcy predictionmodels are used, the model consist of Altman Z”-Score modification, Olson Y-score, Zmijewski X-Score, G-Score Grover, and Springate S-Score.The study consist of 432 companies are listing on Indonesia Stock Exchange during the years 2008-2011. The data are drawn from the Annual Financial Statements, IDX Fact Book, and the Indonesian Capital Market Directory. The hypothesis is examined by One Way ANOVA with level of significance 5%. The results indicate no differencing between the accuracy of bankruptcy prediction among the models in predict the company undertake voluntary decision of switching auditors. However, the result shows that models Grover G - Score is the most high in predicting of accuracy ratings. The implication of this study is for auditor to consider the model to design the substantif test in audit activities. Keywords: Altman Z”-Score modification, Ohlson Y-Score, Zmijewski X-Score, G-Score Grover, Springate S-Score, voluntary switching auditors.
PERBEDAAN TINGKAT PENGUNGKAPAN ANTARA PERUSAHAAN ASING DAN DOMESTIK DENGAN ADANYA KONVERGENSI IFRS Silviana, Yohana Heru Krisna; Budiharta, Pratiwi 
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.v27i1.568

Abstract

The main purpose of this study is to determine the level of disclosure diferences between foreign and domestic companies. Tis study was focused on companies that involved in Foreign Direct Investment (FDI) and Domestic Investment (DI). In this study, FDIis the criteriaforforeign companies, whileDIis the criteriafordomestic companies. 450 companies were observed and 86 companies obtained as samples with a purposive sampling method. Tis study usinf Chi-Square and Mann-Whitney-Wilcoxon test analysis. IFRS disclosure checklist f rom PwC was used to analyze the level of disclosure. Te level of disclosure measures with Total Discosure Ratio. Also, the fnding of this study reveals that there are deferences in the level of disclosure between foreign and domestic company.Keywords: Level of disclosure, foreign company, domestic company and IFRS.
PERBANDINGAN INDIKATOR KINERJA KEUANGAN PEMERINTAH PROVINSI DI INDONESIA Magdalena, Marissa; Kurniawan, Ch Heni
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.v25i1.549

Abstract

The aim of this study was to compare the fnancial performance indicators in Indonesian Provincial Government, Provincial knowing who has the best performance, and to determine whether there are diferences in the Indonesian province of fnancial performance based on indicators of independence, efectiveness, and harmony in 33 provinces in Indonesia . The data used in this study is a secondary data ie the budget statements and budget realization report from 33 provinces in Indonesia in 2010. The data is taken from (www.djpk.depkeu.go.id) and the Provincial Government Finance Statistics 2008-2011 which is a catalog of the BPS. The analysis technique used in this study is the analysis of the fnancial performance of the independence of the Provincial Government, the Provincial Government of the efectiveness of the fnancial performance, fnancial performance and compatibility with the provincial government public service expenditure ratio. To test the hypothesis, test diferent statistical instruments used are Kolmogorov Smirnov test with a signifcance level of 0.05. Te analysis showed that the provincial government ‘s fnancial performance has ranked the best performance is the province of Banten. Te results of the analysis indicate that the independence of East Java Province has the highest rank is 74.93 % and West Papua has the lowest rating that is 3.69 %. Te results of the analysis indicate that the efectiveness of the province of West Papua has the highest rank 167.21 % and Central Kalimantan province has the lowest rank is 71.10 %. Te results of the analysis showed that the harmony of Central Java province have the ofcers expenditure ratio is 90.92 % and the highest value of the ratio of expenditure on public services Riau Province has the highest rank is 46.03 %. While the diferent test results demonstrate the value of Kolmogorov Smirnov sig asym three fnancial indicators have a value > 0.05 is 0.933, this means that there is no signifcant diference in the fnancial performance of the Provincial Government of Indonesia.
PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT. SEMEN TONASA Sanuddin, Florida Dessy Putri; Widjojo, A.M Rosa
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.v25i2.563

Abstract

This study aimed to clarify whether the variable Job Satisfaction and Work Motivation signifcantly infuence employee performance and to examine which variables are the dominant infuence of the two variables job satisfaction and work motivation on employee performance. This research was conducted in PT Semen Tonasa. The sampling technique using purposive sampling method a total of 220 employees. Data collection method used is to give a questionnaire to employees according to the research conducted. Data were analyzed using the Quantitative Methods using fve formulas Multiple Regression Analysis , correlation analysis , t-Tests , Test F and Test coefcient of determination ( R2 ) with the help of software SPSS 18.0 for windows. Results showed that together job satisfaction and work motivation signifcantly infuence employee performance. However , from the results of the t test , the variable job satisfaction has the most dominant efect when compared with work motivation. Correlation or relationship between Job Satisfaction and Motivation Work with Employee Performance PT. Cement Tonasa is equal to ( r = 0.365 ) and the coefcient of determination or R-square is a fgure of 0.133.Keywords  :  Job Satisfaction , Work Motivation and Employee Performance
PENGARUH DIMENSI-DIMENSI KEPEMIMPINAN TRANSFORMASIONAL DAN TRANSAKSIONAL PADA KINERJA KARYAWAN Prajogo, Wisnu
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.v25i2.558

Abstract

This article is aimed to test the infunce of charisma, intellectual stimulation, inspirational motivation and individualized consideration as dimensions of transformational leadership to employee performance measured by in-role and extra role per formance.  This artcle is also examine the infuence of contingent reward and management by exception as dimensions of transactional leadership to employee performance measured with in-role and extra role performance. Five hundred and four manufacturing sector employees participated in this reseach. This research found that almost all of tranformational and transactional leadership dimensions has positive infuence to employee performance measured with  in- role and extra role performance.Keywords : transformational leadership,  transactional leadership, in-role performance, extra-role performance

Page 3 of 41 | Total Record : 403

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