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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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PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Sindudisastra, Lusius Kharismawan; Rustiana, Rustiana
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.v26i1.577

Abstract

This study was conducted to assess and identify the infuence of role confict and role ambiguity of the internal auditor independence commitment to work in rural banks Yogyakarta Special Region. Determination of the respondents was conducted by sampling purporsive ie sampling technique based on a certain criteria. The number of questionnaires distributed is as much as 25 questionnaires. This study uses a simple linear regression. Results of analysis in this study indicate that role confict and ambiguity each negatively afect the independence of the internal auditor commitment.Keywords: role confict, role ambiguity, internal auditor independency.
PENGARUH LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN LAPANGAN DEPARTEMEN GRASBERG Aruan, Quinerita Stevani; Fakhri, Mahendra
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.v27i2.553

Abstract

The competition in business world demands a company to improve its performance. The work environment became a necessity for employees. The company’s eforts in fulflling the needs are the improvement of the physical work environment and the non-physical work environment in the company. PT. Freeport itself has realized that the company’s success depends on the contribution of each employee. In order to do so, Freeport is committed to achieving excellence which includes necessity and satisfaction of each employee.The purpose of this research is to understand  the representation of work environment between physical work environment and non-physical work environment, job satisfaction, as well as the infuence of work  environment on job satisfaction at Grasberg Power Distribution Department in PT. Freeport Indonesia Tembagapura Papua.Quantitative approach is used simultaneously with causal research method. Number of samples were 57 respondents, where the sampling technique used is saturated sample technique. Descriptive analysis and multiple regression analysis are used as the technique of data analysis. The result of partial hypothesis test showed the physical work environment and the non-physical work environment had the most positive and signifcant infuence to the employees satisfaction with t > t  and the signifcant test result was 0,000 smaller count table than 0,05. H was accepted. Based on the result of simultaneous hypothesis test, the work 0 environment (the physical work environment and the non-physical work environment) has the positive signifcant infuence to the employees satisfaction of Grasberg Power Distribution Department. It can be evidenced by F calculate > F table (40,086> 3,170) with the signifcancy at 0,000 < 0,05. According on the determination coefcient test, around 59,8% employees satisfaction variable was afected by the work environment. The residue which are 40,2% was afected by the other variables which is not investigated in this research.Keywords: Physical Work Environment, Non-Physical Work Environment, Employee Satisfaction.
PENGARUH REAL EARNING MANAGEMENT TERHADAP ARUS KAS OPERASI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Nugroho, Felicianus Adi; Ratnaningsih, Dewi
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.v27i1.569

Abstract

This study aims to determine the efect of real earnings management which is a proxy of earnings management to the predictive ability of fnancial reports through the company’s operating cash fow. Researchers also consider the infuence exerted by the quality of audits of the relationship between real earnings management with the company’s operating cash fow. Samples are manufacturing companies listed in Indonesia Stock Exchange during the period of observation 2010-2012.Berdasarkan criteria previously set contained 249 corporate data used in this study. The results of this study revealed that real earnings management has an infuence on the predictive ability of fnancial statements through operating cash fow. Quality audits can also afect earnings management actions undertaken by the company and consequently also of the operating cash fow of the company. Overall audit quality may afect the actions of earnings management and certainly also the predictive ability of corporate fnancial statements.Keywords: real earnings management, operating cash fow, and audit quality.
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA Sari, Deni Purnama; Purwaningsih, Anna
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.v26i2.583

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 TINGKAT PELAYANAN OPTIMAL PADA RUMAH MAKAN MIE AYAM MAS YUDI JL. SAGAN KIDUL NO 20 YOGYAKARTA Handoko, Wina Meilia Waspadiana; Widjojo, A.M Rosa
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.v25i1.548

Abstract

Tis study aimed to analyze the cost of the queue, facility costs and optimal service levels at Rumah Makan Mie Ayam Mas Yudi Jl Sagan Kidul 20 Yogyakarta. Te data used are primary data, which is obtained directly by observation and direct counts the number of consumers who come in Rumah Makan Mie Ayam Mas Yudi Jl Sagan Kidul 20 Yogyakarta at a given time. Data analysis method used is queuing theory. Te results of the calculation found the average arrival rate of customers is 8.133 people per 10 minutes. Tus the arrival time of customers for each minute is 1 / λ or 10/8, 133 = 1.23 or every 1.23 minutes on average come one customer. Te majority of visitors of Rumah Makan Mie Ayam Mas Yudi are students, and therefore used the sample student staf salaries Atma Jaya Yogyakarta University of Rp5000, - per hour as a component of cost of the queue to compute optimal service levels in this study. Ten the opportunity cost for 10 minutes is Rp833, 33 (Rp5000 / 6). Facility costs that arise because organizations must conduct additional investment in order to increase the service level of service facility that is Rp 2.093 μ increases, 93 per 10 minutes. optimal μ is 9.93 per 10 minutes. Overall results of this study indicate that in order to minimize costs, both costs to be incurred by the service providers and the opportunity cost to be borne by the customer. Terefore, the average service time (service time) to be given to each customer is 1.007 minutes (10/9, 93).Keywords: queuing theory, arrival rate, queuing costs, facility costs, optimal service levels
BEBERAPA PERMASALAHAN DALAM PENGANGGARAN MODAL Widodo, 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.v25i2.564

Abstract

In capital budgeting processes, there are some crucial problem related to infation and the criteria in making the decision. Among the two discounting methods, analysts may use NPV or IRR. If NPV is used in making capital investment decision, some still doubt that project having zero NPV is still a good project. In this paper we try to explore how important infation factor to be considered in capital badgeting. The fnancial professional literatures dealing with investment decisions, state in general that the net present value shows objective picture for the decision maker. The net present value shows the amount of wealth growth that have been accumulated by the investment during the life time of the project, but the investment’s internal rate of return informs the decision maker that how works the real yield of long capital investment. The NPV method is theoritically superior to the IRR method in dealing with mutually exclusive project. The Project having zero NPV is considered to be proftable. In general terms, a sound capital investment will earn its original investment and cover the cost of capital invested. In the countres with high rate of infation, the efect on capital investment can be dramatic, so that cash fow adjustment is very critical.Keywords : capital budgeting
PENGARUH DIVERSIFIKASI PORTOFOLIO KREDIT TERHADAP TINGKAT RISIKO KREDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Bank Umum di Indonesia) Widyatini, Ignatia Ryana
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.v27i2.551

Abstract

A formal control system supports the success of loan portfolio diversifcation strategy. Good corporate governance as a formal control system can support the success of the implementation of loan portfolio diversifcation strategy.  This  will  result in the low level of risk profle. The aim of this study is to explore the efect of loan portfolio diversifcation on the credit risk level with good corporate governance as a moderating variable. EViews 7.2 was used in the panel data analysis. General banks that had registered at BEI in the 2009-2012 period were used as samples. Data collection of 20 banks was based on certain criteria. The results of this research showed that good corporate governance moderate loan portfolio diversifcation strategy, so it can decrease t h e  credit risk level. The positive efect of good corporate governance in moderating the efect of loan portfolio diversifcation on the  credit risk level was consistent, not only based on the type of loan but also the economic sector.Keywords: loan portfolio diversifcation, credit risk, good corporate governanc.
BIAS GENDER DALAM AKSES KREDIT PERBANKAN (Studi pada Pengusaha Mikro dan Menengah di Salatiga) Mahastanti, Linda Ariany; Nugrahanti, Yeterina Widi
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.v25i2.559

Abstract

Women-owned business are often thought to face difculties in applying for and securing bank loans. They face any systematic non-economic discrimination in applying  for credit. We test two question related to the success of women owned business in accessing commercial bank fnancing. First, are women-owned business less likely to apply for bank loan than business owned by man?, second if approved on their most recent application, are they more likely to receive a smaller loan?. Using quantitative methodologies with logit and multiple regression analysis, this study explores bias gender in applying bank loan at SMEs in Salatiga. We found gender to be related the size of the loan but not to be to the application for bank loan. These fnding may due to an omitted variable that could capture women’s concerns about maintaining control over their business.Keywords  : Women-owned business, small and medium business, bank, credit availability, gender
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA BANK PERKREDITAN RAKYAT Setyarini, Maria Niken; Susty Ambariani, Anastasia
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.v26i1.578

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
KLASIFIKASI BISNIS E-COMMERCE DI INDONESIA Pradana, Mahir
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.v27i2.554

Abstract

Today, Indonesian people in urban areas has strong engagement to internet. Almost every activities are necessarily involves the internet and information technology. So, no wonder if the internet now are very demanding to society. This phenomena also arising the enablement of business that using internet as main platform or known as e-commerce. E-commerce is defined as the process of purchasing, sales, transfer or exchange products, services or information via computer network over the internet. With business activity in e-commerce, it can be extending activity and reach consumers more easily. Also the process of transactions are so far in nature conventional modernized by providing online transaction. This article is intended to analyze and discuss about the types of business e-commerce in Indonesia based on the phenoimena and development of the theory underlying information system. Keywords: E-commerce, management information system, users satisfaction, webqual

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