cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
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
 5   6   7   8   9 
PENGARUH REAL INTEREST RATE DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Moleong, Lysy Claudia
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.v30i1.1588

Abstract

The objective of this study was to identify whethere there had been the influence of real interest rate toward financial distress and the influence of of leverage toward financial distress. In measuring the financial distress, the researcher made use of Z-Score Altman calculation model.  After measuring the financial distress, the researcher performed the logistic regression test in order to identify whether there had been the inter-variable influence. The population in the study was the manufacture companies that had been go public and that had been listed in the Indonesian Stock Exchange from 2004 until 2016. The results of the study showed that there had been significantly negative influence from the interest rate toward the financial distress and, on the other hand, there had been significantly positive influence from the leverage toward the financial distress.  Keyword: Real Interest Rate, Leverage, Financial Distress, Logistic Regression.
COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Ariyanto, Dodik; Dewi, Ayu Aryista; Sukartha, I Made
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.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
PENGARUH VARIABEL MAKROEKONOMI DI PASAR SAHAM: BUKTI DARI BURSA EFEK INDONESIA (BEI) PERIODE 2006-2015 Christie, Maria Brenda; _, Khairunnisa; Dillak, Vaya Juliana
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.v29i2.1332

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 PROPORSI KEPEMILIKAN INSTITUSIONAL INDUSTRI MANUFAKTUR INDONESIA TERHADAPDISCRETIONARY ACCRUALS MODEL JONES MODIFIKASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Indraswono, Cahyo
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.v29i2.1327

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.
PENGENDALIAN PERSEDIAAN OBAT GENERIK DENGAN METODE ANALISIS ABC, METODE ECONOMIC ORDER QUANTITY (EOQ), DAN REORDER POINT (ROP) DI APOTEK XYZ TAHUN 2017 Dyatmika, Stephanus Bimata
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.v30i1.1589

Abstract

This study aims to analyze the control of generic drug stock at XYZ Pharmacy in 2017. The data used are primary data and secondary data. Methods of data collection conducted in this research are observation, interview, and documentation. For the planning of generic drug procurement, in this research is done analysis of investment value to know which generic drug which belongs to group A, B, and C. Then do Economic Order Quantity (EOQ) calculation to know economic order quantity and Reorder Point (ROP) to know the point of re-ordering the generic drugs of the 2017 period. The result of analysis shows the analysis of ABC investment there are drugs that enter into group A as many as 11 kinds of drugs or 16,42% from all generic drug, absorb 70,41% investment, group B as many as 15 drug type or 22,39% from all generic drug, absorbing 20.09% investment. While group C counted 41 types of drugs or 61.19% of all generic drugs the drug items absorbed only 9.49% investment. EOQ and ROP calculations are also obtained for the period of 2017. The existence of these calculations is useful to help pharmacies in the procurement of generic drugs so that there is a balance between service levels and costs.Keywords: inventory, generic drugs, ABC analysis, Economic Order Quantity,  Reorder Point
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO CORPORATE FINANCIAL PERFORMANCE (Empirical Study of the Companies that always Listed on SRI KEHATI Index during the Period 2010-2014) Kurniawan, Bonifasius Dian Dwi; Wibowo, Alexander Jatmiko
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.v29i1.1027

Abstract

Abstract The purpose of this research is to examine if there exists any systematic relation between corporate social responsibility (CSR) and corporate financial performance (CFP). The research samples are 16 companies that always listed in SRI KEHATI Index during period 2010-2014. The research uses purposive sampling method, regressed and descriptive analysis.CSR is measured by Corporate Social Responsibility Disclosure Index (CSRDI), whereas CFP is measured by return on assets (ROA), Return on Equity (ROE) and Price to Book Value (PBV). The research indicates CSR has positive influence to financial performance measured with financial ratios such as ROA, ROE and PBV. These results are robust across different measures of variables. Keywords: Corporate Social Responsibility (CSR), Corporate Financial Performance (CFP), Return on Asset (ROA), Return on Equity (ROE), Price to Book Value (PBV).
PENGARUH TRANSAKSI PIHAK-PIHAK ISTIMEWA TERHADAP KINERJA KEUANGAN PERUSAHAAN _, Fransisca
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.v26i2.1333

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
PENGARUH STANDAR AKUNTANSI KEUANGAN INDONESIA BARU, UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Sitorus, Novita Jayanti; Ardiati, Aloysia Yanti
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.v29i2.1328

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.
KOMPARASI PENINGKATAN INKLUSI KEUANGAN DAN INDIKATOR PEMBANGUNAN DI INDONESIA Akyuwen, Roberto; Mangowal, Caroline
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.v30i1.1590

Abstract

The level of financial inclusion depicts public participation or access of financial products and services provided by financial institutions in a country. Such access is viewed essential, because it illustrates the opportunity of a more prosperous life for the society. The results of a survey conducted by the Financial Services Authority of Indonesia shows that financial inclusion in Indonesia has increased in considerably rapid pace in the last few years. However, is the improvement of conditions for financial inclusion in line with the improvements to the indicators of development in Indonesia? The study was intended to answer this question. Analysis tools used are descriptive statistics by making use of secondary data available on the Financial Services Authority and the Central Bureau of Statistics. Based on the results of the analysis it can be concluded that improvements to financial inclusion apparently has not been able to contribute positively towards the many indicators of development of Indonesia. Various improvements are necessary in order for increased financial inclusion to be transmitted effectively to the improvement of welfare of the population of Indonesia. Keywords: access, financial inclusion, indicators of development.
KAUSALITAS INFLASI DAN PERTUMBUHAN EKONOMI INDONESIA PERIODE 1965-2013 Huruta, Andrian Dolfriandra
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.v29i1.1028

Abstract

AbstractMacroeconomic deals with the economy as a whole.It examines the behavior of economic aggregates such as gross domestic product, gross domestic product per capita, consumption, investment, inflation, exchange rate, money supply, export, import, unemployment, debt, interest rates, and so forth. Aggregate behavior refers to the behavior of households, companies and countries. This study aims to analyze causality of inflation and economic growth in Indonesia. Study of inflation and economic growth has been done by researchers such as Hartini and Utomo (2004), Setyawati (2006), Maqrobi and Pujiati (2011), Mamo (2012) and Acyuninda (2012), Miskhin (2001), Bofinger (2001), Hervino (2011), Fujiwara (2013), Tutino and Zarazaga (2014), Jahan and Papageorgiou (2014), Trisdian et al. (2014), Christiano and Fitzgerald (2000), Daniel (2007) and Darise (2009) which is see inflation as a monetary phenomenon and fiscal. This study uses secondary data especially the data of  Indonesia current macroeconomic such as economic growth and inflation which published by the World Bank. These data are time series data (time series) from 1965 - 2013. Methodically, this study using Granger causality test to determine the causality of inflation and economic growth. The results shows that there is no causality between inflation and economic growth. Keywords: Economic Growth, Inflation, Granger Causality

Page 7 of 41 | Total Record : 403

 5   6   7   8   9 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 37 No. 2 (2025): VOL 37 NO 2 (2025) Vol. 37 No. 1 (2025): VOL 37 NO 1 (2025) Vol. 36 No. 2 (2024): VOL 36 NO 2 (2024) Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS Vol. 35 No. 2 (2023): Vol. 35 No. 2 (2023): MODUS Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS Vol. 34 No. 2 (2022): MODUS Vol. 34 No. 1 (2022): MODUS Vol. 33 No. 2 (2021): MODUS Vol 33, No 2 (2021): MODUS Vol. 33 No. 1 (2021): MODUS Vol 33, No 1 (2021): MODUS Vol 32, No 2 (2020): MODUS Vol. 32 No. 2 (2020): MODUS Vol. 32 No. 1 (2020): MODUS Vol 32, No 1 (2020): MODUS Vol. 31 No. 2 (2019): MODUS Vol 31, No 2 (2019): MODUS Vol 31, No 1 (2019): MODUS Vol. 31 No. 1 (2019): MODUS Vol 31, No 1 (2019): MODUS Vol 30, No 2 (2018): MODUS Vol. 30 No. 2 (2018): MODUS Vol 30, No 2 (2018): MODUS Vol 30, No 1 (2018): MODUS Vol. 30 No. 1 (2018): MODUS Vol. 29 No. 2 (2017): MODUS Vol 29, No 2 (2017): MODUS Vol 29, No 1 (2017): MODUS Vol. 29 No. 1 (2017): MODUS Vol. 28 No. 2 (2016): MODUS Vol 28, No 2 (2016): MODUS Vol 28, No 1 (2016): MODUS Vol. 28 No. 1 (2016): MODUS Vol 28, No 1 (2016): MODUS Vol 27, No 2 (2015): MODUS Vol. 27 No. 2 (2015): MODUS Vol 27, No 2 (2015): MODUS Vol 27, No 1 (2015): MODUS Vol. 27 No. 1 (2015): MODUS Vol 26, No 2 (2014): MODUS Vol. 26 No. 2 (2014): MODUS Vol. 26 No. 1 (2014): MODUS Vol 26, No 1 (2014): MODUS Vol. 25 No. 2 (2013): MODUS Vol 25, No 2 (2013): MODUS Vol 25, No 1 (2013): MODUS Vol. 25 No. 1 (2013): MODUS More Issue