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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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BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH Abdullah, Syukriy; Junita, Afrah
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.850

Abstract

This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.
Persepsi Generasi Y Terhadap Pilihan Karier di Perusahaan Publik Prabowo, Anita Destannova; Putranta, Parnawa
Modus Journals Vol 28, No 1 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.666

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui perbedaan persepsi dari generasi Y terhadap pilihan karier di perusahaan publik. Selain itu juga untuk mengetahui apakah gender mempengaruhi perbedaan persepsi dari generasi Y terhadap pilihan karier di perusahaan publik. Dalam era globalisasi dan era liberalisasi seperti sekarang ini, pengambilan keputusan karier bukanlah keinginan sesaat semata. Penentuan tersebut harus didasarkan pada kemampuan dan pemahaman diri mereka sendiri. Oleh karena itu gender juga menjadi salah satu hal yang juga mempengaruhi dalam proses perekrutan sektor publik. Laki-laki memilih bidang karier tertentu berdasarkan bidang orang tua dan belum memiliki pandangan akan masa depannya. Sedangkan di satu sisi, perempuan mereka lebih menghadapi kesulitan dalam menghadapi keputusan pemilihan karier karena keterbatasan bidang dan juga lingkungan yang masih tradisional.Berdasarkan hasil analisis data yang telah dilakukan dapat disimpulkan bahwa terdapat perbedaan persepsi antara laki-laki dan perempuan, akan tetapi tidak terdapat perbedaan faktor yang mempengaruhi pilihan karier di perusahaan publik. Kata kunci: Generasi Y, Perekrutan, Persepsi, Perusahaan Publik, Pilihan Karier. AbstractThis study aims to determine differences in the perception of the Y generation on career options in public companies. It is also to find out whether gender affects the differences in the perception of the Y generation on career options in public companies. In the era of globalization and liberalization, as now, the career decision making is not merely a whim. The determination should be based on ability and understanding of themselves. Therefore, gender is also becoming one of the things that also affect the public sector hiring process. Men choose a particular career field by their parent’s career field and do not have a view about the future. While on the one hand, they are more women face difficulties in dealing with career choice decision because of limited fields and the environment is still traditional.Based on the results of data analysis can be concluded that there is a difference in perception between men and women, but there are differences in factors that affect career options in public companies. Keywords: Career Options, Generation Y, Perception, Public Company, Recruitment.
PENGARUH WEBSITE INTERFACE FEATURES, BRAND AMBASSADOR DAN CREATIVE ADVERTISING TERHADAP ADVERTISING EFFECTIVENESS SERTA DAMPAKNYA TERHADAP ONLINE SHOPPING INTENTION Wibowo, Bambang Setia
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.849

Abstract

This study examined the influence of brand ambassador reputation, websiteinterface features and creative advertising to advertising effectiveness and its impact toonline shopping intention. This study is the integration of previous studies to determinethe effect of simultaneous between variables and the variable advertising effectiveness asa mediating variable in the influence of brand ambassador reputation, website interfacefeatures and creative advertising to online shopping intention. Respondents of this studywere 115 university students who have ever seen e-commerce advertisements on electronicmedia participated in this reseach. There are several findings in this study. First, brandambassador reputation has positive effect to advertising effectiveness. Second, website interface features has positive influence to the advertising effectiveness. Third, creativeadvertising has positive effect to advertising effectiveness. Fourth, advertising effectivenesshas positive effect on online shopping intention. Fifth, advertising effectiveness perfectlymediate the effect of brand ambassador reputation, website interface features and creativeadvertising to the online shopping intention.Keywords : brand ambassador reputation, website interface features, creative advertising,advertising effectiveness, online shopping intention
Peran Pertumbuhan Ekonomi Dalam Menurunkan Kemiskinan di Tingkat Provinsi di Indonesia Tahun 2004-2012 Jayadi, Denni Setiawan; Brata, Aloysius Gunadi
Modus Journals Vol 28, No 1 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.669

Abstract

Abstrak            Penelitian ini bertujuan untuk mengetahui dan menganalisis peran pertumbuhan ekonomi terhadap penurunan kemiskinan dilihat dari sektoral tahun 2004–2012. Variabel yang digunakan adalah jumlah penduduk miskin sebagai variabel dependen dan Produk Domestik Regional Bruto (PRDB) di sembilan sektor sebagai variabel independen. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari terbitan world data bank. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan model fixed effect. Dalam mengolah data, penulis menggunakan bantuan software Eviews 8.1.            Berdasarkan hasil estimasi di peroleh bahwa secara keseluruhan pertumbuhan ekonomi berpengaruh negatif dan signifikan terhadap kemiskinan di tingkat Provinsi di Indonesia. Selanjutnya dilihat dari segi sektoral ditemukan bahwa variabel sektor per-tambangan memiliki pengaruh yang negatif dan signifikan terhadap penurunan kemiskinan. Hal itu disebabkan adanya commodities boom terhadap komoditi hasil tambang. Sehingga sektor pertambangan bukanlah sektor yang menjadi kunci dalam penurunan kemiskinan namun terjadinya commodities boom memiliki pengaruh terhadap penurunan kemiskinan di Provinsi di Indonesia. Kata Kunci :  Fixed Effect, Kemiskinan, PDRB sektoral, pertumbuhan ekonomi, commodities boom. AbstractThis study aims to identify and analyze the role of economic growth on poverty reduction seen from sectors in 2004-2012. The variables used were the number of poverty as the dependent variable and the Gross Regional Domestic Product (GRDP) in nine sectors as independent variables. The data used in this research is secondary data obtained from the data published by the World Bank. The analytical method used is the panel data regression with fixed effect model approach. In processing the data, the authors using statistical software Eviews 8.1.Based on estimates obtained that overall economic growth is negative and have significant effect on poverty at the provincial level in Indonesia. Furthermore, in terms of sectoral found that variable per-mining sector has a negative influence and significant impact on poverty reduction. It was caused by the commodities boom of the commodity mined. So that the mining sector is not a sector that is key in reducing poverty, but the commodities boom have an impact on poverty reduction in the province in Indonesia. Keywords: Fixed Effect, poverty, the GDP sectoral, economic growth, commodities boom.
Pengaruh Struktur Kepemilikan Perusahaan Cross Listed Terhadap Discretionary Accruals Manajemen Laba Model Jones Modifikasi Dengan Legal Sistem Sebagai Variabel Pemoderasi Indraswono, Cahyo
Modus Journals Vol 28, No 1 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i1.670

Abstract

Abstrak  Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh struktur kepemilikan pada perusahaan cross listed terhadap discretionary accrual manajemen laba model Jones modifikasi dengan legal sistem sebagai variabel pemoderasi dalam hubungan antara struktur kepemilikan perusahaan cross listed dan discretionary accrual manajemen laba. Penelitian ini dilakukan dengan mengggunakan sampel lima puluh perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2011-2013. Salah satu indikator penilaian kinerja perusahaan adalah besarnya kompensasi yang diterima oleh manajer, hal ini menjadi motivasi tindakan manajemen laba. Tindakan manajemen laba dapat diminimalisasi dengan cara memonitor pihak manajemen dengan menggunakan proporsi kepemilikan oleh pihak luar di dalam perusahaan. Bagi perusahaan yang terdaftar di pasar modal asing (cross listed), legal sistem suatu negara diduga mampu memperkuat pengaruh struktur kepemilikan perusahaan terhadap tindakan manajemen laba karena negara dengan legal sistem yang baik mampu memperkecil kemungkinan tindakan manajemen laba. Manajemen laba diukur menggunakan model Jones yang dimodifikasi dengan discretionary accruals sebagai proksi dari manajemen laba.Alat uji statistik yang digunakan dalam penelitian ini adalah multiple regression. Penelitian ini memperoleh bukti bahwa struktur kepemilikan institusional perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan legal sistem tidak mampu memoderasi pengaruh struktur kepemilikan perusahaan cross listed terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE berada di negara dengan proteksi investor yang kuat sehingga legal sistem perusahaan Asia tersebut tidak mampu memperkuat pengaruh struktur kepemilikan terhadap tindakan manajemen laba. Kata kunci: Struktur Kepemilikan Perusahaan Cross Listed, Legal Sistem, Discretionary Accruals Manajemen Laba dan Model Jones Modifikasi.  Abstract This study aimed to get empirical evidence about the influence of ownership structure cross listed company on earnings management with the legal system as a moderating variable in the relationship between ownership structure cross listed company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of fifty Asian companies listed on the New York Stock Exchange (NYSE) in 2011-2013. 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. For companies listed on foreign capital markets, the legal system of a country believed to be able to strengthen the company's ownership structure influence on earnings management measures for countries with good legal system is able to minimize the likelihood of earnings management action. 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 cross listed company has a significant negative effect on discretionary accruals earnings management, while the legal system is not able to moderate the influence of ownership structure cross listed company on discretionary accruals earnings management of the company. This occurs because the NYSE stock market is in a country with strong investor protection that the legal system of the Asian company is not able to strengthen the influence of ownership structure on earnings management action. Keywords: Ownership Structure Cross Listed Company, Legal System, Discretionary Accruals Earnings Management and Modified Jones Model.
PENGARUH PENGUMUMAN LIKUIDASI BANK TERHADAP MINAT MENARIK UANG DARI BANK Haribowo, Ignatius Novianto
Modus Journals Vol 29, No 1 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1037

Abstract

AbstractThis study aims to examine the factors that influence a person to withdraw all or part of the money from the bank in liquidation of large banks case in Indonesia. This study uses the theory of Lewin to uncover factors that may influence a person to withdraw part or all of the money from the bank if there is a big bank liquidation. Based on Lewin's theory, there are two factors that can influence a person's decision, namely internal factors and external factors. Internal factors in this study are trust and cognitive absorption, while external factors in this study are the social norm, interference of others, government supervision. This study use questionnaire to examine the factors from respondents. Processing data results using Partial Least Square (PLS) indicates that external factors influence someone's decision to keep the money in the bank if there is big bank liquidation more than internal factor. These indicates that the condition of society is easy to change depend on the external situation. The results also indicate a lack of trust to the bank institutions.Key words: Lewin Theory, Internal Factor, External Factor, Partial Least Square (PLS).
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DI SELURUH PROVINSI INDONESIA Simbolon, Henny Agnecia Uliarta; Kurniawan, Christophorus Heni
Modus Journals Vol 30, No 1 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1587

Abstract

The accountability of the local government to the community can be demonstrated through the Financial Statements of Local Government (Laporan Keuangan Pemerintah Daerah/LKPD). Financial Statements are basically the result of an accounting process that can be used as a communication tool between a company with parties who interested to the company activities (Munawir, 2004). Presenting the Financial Statements of Local Government based on Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) is one concrete effort that can realized a clean and responsible government. This study was conducted to examine the effect of local government size, legislative size, local government wealth, intergovernmental revenue, administrative age, functional differentiation, job specialization and financial independence ratio to the level of financial statement disclosure throughout the Province of Indonesia.The sample used in this study is the Financial Statements of Local Government throughout the Province of Indonesia in 2013-2015. Sampling technique in this research use purposive sampling. Criteria in sampling of this study is the Financial Statements of Local Governments throughout the Province of Indonesia published from 2013 to 2015 and contains data required as a research variable. Multivariate regression is used to analize data.The results showed that the local government size has a positive effect on the level of financial statement disclosure. Intergovermental revenue and financial independence ratio have a negative effect on level of financial statement disclosure. Legislative size, local government wealth, administrative age, functional differentiation and job specialization have no effect on the level of financial statements disclosure. Keywords: Government size, legislative size, local government wealth, intergovernmental revenue, administrative age, functional differentiation, job specialization,financial independence ratio, and financial statement disclosure.
EVALUASI KEMAMPUAN MANAJER INVESTASI REKSADANA SAHAM BERDASARKAN MARKET TIMING DAN STOCK SELECTION SKILL Kharisma, Amanda Widya; Isdaryadi, Felix Wisnu
Modus Journals Vol 29, No 1 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1025

Abstract

AbstractThis study aimed to evaluate whether the investment manager of mutual funds in Indonesia has the ability to market timing and stock selection or not. The data used in this study was obtained from the data of NAV per unit of active mutual funds listed on the Indonesia Stock Exchange, the interest rate of Bank Indonesia, and the Jakarta Composite Index monthly period January 2011 until December 2015.Purposive sampling have been use to select the samples resulted in fiveteen mutual fund shares listed and active in Bapepam-LK during the period January 2011 to December 2015. The model used is the Mazuy Treynor Model (1966). Based on Mazuy Treynor Model, regressed among Excess Return Fund as the dependent variable, and QuadraticExcess Excess Market Return Market Return as independent variables.The results showed that from the fiveteen mutual funds have been studied, no investment manager who has the ability to market timing. This is evidenced by the absence coefficient γ as a positive indicator of market timing is significant. Stock selection ability of the fiveteen equity funds examined solely owned by two investment managers, namely “Batavia Dana Saham Optimal” and “Pratama  Ekuitas”. This is evidenced by the coefficient α as an indicator of stock selection both positive investment managers are significant. Keywords: investment managers, market timing ability, Net Asset Value, stock selection skills
PENGARUH E-WOM TERHADAP CITRA DESTINASI, KEPUASAN DAN LOYALITAS (Studi pada kunjungan wisatawan di DIY) Putra, Sang Putu Angga Mahendra
Modus Journals Vol 29, No 2 (2017): MODUS
Publisher : Faculty of 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.
SURVAI IMPLEMENTASI AKTIVITAS MUTU UNTUK PENINGKATAN DAYA SAING PRODUK KERAJINAN GERABAH DI BANTUL Wirjono, Endang Raino; Raharjono, Agus Budi
Modus Journals Vol 29, No 2 (2017): MODUS
Publisher : Faculty of 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

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