cover
Contact Name
Drs. Sulistyo, M.Ak
Contact Email
jurnal.modernisasi@unikama.ac.id
Phone
+62341-801488
Journal Mail Official
jurnal.modernisasi@unikama.ac.id
Editorial Address
Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang Jl. S. Supriadi No. 48 Malang (65148)
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ekonomi Modernisasi
ISSN : 0216373X     EISSN : 25024078     DOI : https://doi.org/10.21067
Core Subject : Economy, Science,
Jurnal Ekonomi Modernisasi is a peer-reviewed journal that disseminates research in the fields of management and accounting. The journal publishes issues every February, June, and October. It covers a large variety of topics of management and accounting as a medium for practitioners, academics, independent researchers to publish articles that contribute to the development of science. The journal is published with fully open access. Jurnal Ekonomi Modernisasi was firstly published in printed version in 2005 (ISSN 0216-373X), but since 2016, the journal has been published online (ISSN 2502-4078). It is published by the Economics and Business Faculty, University of Kanjuruhan Malang, Indonesia. Jurnal Ekonomi Modernisasi promotes the ideas and information among researchers that have been achieved in the area of: financial management, marketing management, human resource management, behavior organizational, good governance, strategic management, entrepreneurship, management accounting, financial accounting, public sector accounting, Islamic accounting, auditing, taxation, business ethics.
Articles 254 Documents
Evaluasi Sistem Pengendalian Intern Penerimaan dan Penyimpanan Agunan Pada Perum Pegadaian Mustikowati, Rita Indah
Jurnal Ekonomi MODERNISASI Vol 5 No 2 (2009): Juni
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v5i2.242

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis guna mengetahui pengendalian intern yang efektif untuk diterapkan pada Perum Pegadaian. Penelitian dilakukan di Perum Pegadaian Cabang Dieng Malang, Jalan Bondowoso No. 31 Malang yang mempunyai prospek yang baik untuk kemajuan dan perkembangan Perum Pegadaian. Sumberdata terdiri dari data kualitatif dan kuantitatif. Teknik pengumpulan data wawancara, observasi, dan dokumentasi. Teknik Analisa data, Dalam menganalisis data, digunakan metode diskriptif analisis. Hasil dari penelitian ini adalah Perum Pegadaian Cabang Dieng Malang dalam menjalankan aktivitas menghadapi masalah yaitu pengendalian intern atas penerimaan dan penyimpanan agunan belum efektif. Penyebab masalahnya  adalah adanya perangkapan tugas di bagian penaksir dan formulir yang berhubungan dengan penyimpanan agunan atau barang jaminan belum lengkap. Pemecahan yang diusulkan meliputi memperbaiki struktur organisasi melalui pemisahan tugas dan tanggung jawab secara jelas agar nantinya tidak terjadi kesalahan atau kecurangan sehingga penerimaan dan penyimpanan agunan dapat berjalan dengan baik dan efektif, serta melengkapi formulir yang berhubungan dengan penyimpanan agunan
Tata kelola perusahaan dan pengaruhnya terhadap struktur modal Widijaya, Widijaya; Peny, Peny
Jurnal Ekonomi MODERNISASI Vol 16 No 3 (2020): Oktober
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i3.5060

Abstract

This research aims to determine the impact of board composition, ownership structure, and firm characteristics on the capital structure of non-financial companies listed on the Indonesia Stock Exchange. Board independence, Board size, audit committee, director tenure, ownership concentration, family ownership, and director ownership are used as independent variables in this study. Firm size, firm age, firm performance, firm risk, and agency costs are the control variables. Data were collected using the purposive sampling method with a total of 1,695 observational data that met the criteria for 5 years. The Panel regression method is used to analyze the impact of each independent variable on the dependent variable. The fixed-effects model is found to be the best regression model in this research. This study found that board size, director tenure, and family ownership had a significant negative impact on capital structure, while board independence, audit committee, ownership concentration, and director ownership did not impact significantly on capital structure. A larger board size forms strong corporate governance which leads to less risky capital structure decisions. Longer director tenure improves the decision quality of a capital structure, and family ownership helps to maintain firm value by ensuring capital structure decisions made are the best for the company. Ownership factors are encouraged in future studies such as foreign ownership, government ownership, and institutional ownership in examining the impact on capital structure.
Eksplorasi intellectual capital Pemerintah Kota Semarang Atidira, Rahutama; Priyono, Anjar
Jurnal Ekonomi MODERNISASI Vol 16 No 3 (2020): Oktober
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i3.5058

Abstract

This research aims to identify government activities that refer to Intellectual Capital resources at Pemerintah Kota Semarang (Local Government of Semarang City). Pemerintah Kota Semarang applies the Smart City concept to establish and enhance IC, therefore needs to identify IC components. The Public Sector IC concept in this research refers to the Spanish SICAP Project. The qualitative method with a single case holistic case study strategy is selected. Data is collected through interviews, observation, discussion, document checking, and the internet. Fifty-five IC activities have identified. IC forms reported through Penilaian Prestasi Kerja (Work Performance Assessment) and Local Government Financial Report in the form of intangible assets. All forms of intangible assets are computer software. The research found another component of Relational Capital is research collaboration. Research collaboration is managed by the Research and Development Field of Local Development Planning Agency. The Semarang City Government should be able to carry out an IC identification process so that it is in line with the explicit and implicit goals of a Smart Project. This process of identifying IC can provide information for valuation and henceforth can be a focus in the subject of managerial development within the Semarang City Government. Future research is hoped to be able to provide better IC deepening in each agency, agency, or office within the Semarang City Government.
Shift Share Analysis Shift Share analysis Indonesia masa pandemi Covid-19 Rachmawati, Lucky; Cahyono, Hendry; Nugraha, Jaka; Watjuba, Ladi; Hanifa, Nurul
Jurnal Ekonomi MODERNISASI Vol 16 No 3 (2020): Oktober
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i3.5042

Abstract

The Corona Virus pandemic threatens the fabric of people's lives in all fields, including in the economic field. This study aims to analyze the shift in the economic sector during the Corona Virus pandemic. This research is a descriptive type of research with a mathematical quantitative approach using the Shift Share analysis tool to analyze sectoral shifts due to the outbreak of the Corona Virus Pandemic. Specifically related to the elements of the shift share analysis, it is found that: overall, all sectors in the five provinces, the value of the effect of national growth is negative; the value of the industrial mix, in the five provinces of Indonesia has the same sectoral characteristics. The industrial mix has a positive value in some sectors and the industrial mix is negative in other sectors; the value of Regional Shares in the five provinces varies considerably. This of course is influenced by the ability of each province to produce; the characteristics of the total effect value vary in each sector in each province. The total effect value is positive, this means that a sector in a province is classified as progressive. The total effect value is negative, this means that a sector in a province is classified as conservative. Suggestions for future researchers are that this research does not include elements of economic agglomeration. If there are researchers who are interested in further research, maybe it can be added related to the elements of economic agglomeration.
Faktor-faktor yang mempengaruhi minat beli di pasar tradisional Laga, Yulius; Jamu, Maria Endang
Jurnal Ekonomi MODERNISASI Vol 16 No 3 (2020): Oktober
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i3.5037

Abstract

This study aims to analyze the variables that influence purchase interest in traditional markets in terms of location, product diversity, price, and service quality variables. This type of research uses a quantitative approach. The research was carried out by comparing the three traditional markets including Wolowona Market, Potulando Market and Mbongawani Market which are located in Ende Regency. The study will be conducted on 270 respondents who are consumers who carry out activities in the three markets who are selected by using the random sampling technique. The research will be conducted by Confirmatory Factor Analysis using Structural Equation Modeling (SEM) with AMOS 23 software. The results show that the three traditional markets have certain characteristics that affect buying interest. In Wolowona Market and Potulando Market, the location variable is the dominant factor affecting buying interest, in contrast to the Mbongawani Market, the price variable is the main reason for people to buy. The recommendation of this research is the need for consideration for traditional market managers in Ende Regency in determining the location and placement of traders according to the product variants sold in the traditional market, as well as price control from the government for the community in meeting their needs.
The model predict bankruptcy of bank in Indonesia: macro and micro indicators Sari, Novi Primita; Abdullah, M. Faisyal; Prasetyo N.W, Agung
Jurnal Ekonomi MODERNISASI Vol 16 No 3 (2020): Oktober
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i3.5038

Abstract

This study aims to find the best model with a combination of macroeconomic variables and micro or internal variables of the bank itself to predict bankruptcy in Indonesian banks, especially state-owned banks represented by BRI Bank as the object of research. This research is a quantitative study using time series data using a regression analysis method where the selected macro and micro variables will be formed as models and tested for later analysis. There are two models used in this study, namely the Grover model and the Zmijewski model. The result of this research is to find an appropriate model to predict bankruptcy using macro and micro variables, and the best after the flow test is Grover's model. The groover model can produce a combination of macro and micro variables in accordance to investigate bankruptcy by proving that the macro variable that affects is the exchange rate, while from the micro side built by LDR, ROA, and company size.
Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder Khasanah, Ulfatul; Sulistyowati, Rina; Hirmantono, Agung; Mas’adah, Mas’adah
Jurnal Ekonomi MODERNISASI Vol 16 No 2 (2020): Juni
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i2.4981

Abstract

This study aims to obtain empirical evidence regarding the effect of cost accounting information on firm value and its implications for corporate responsibility to stakeholders. This research was conducted at consumer goods industrial sector companies listed on the IDX. The sample in this study consisted of 18 companies for 5 years, so that the data processed in this study were 90 data. Data analysis techniques using path analysis. The results showed that the indirect effect of the variable production costs on interest expense through firm value was non-significant. Meanwhile, the indirect effect of the production costs on tax expense through firm value is significant. Likewise, the indirect effect of the production costs variable on dividends through firm value, which is also significant. The research results can be considered for the company in terms of debt policy and dividend policy and for the government in determining taxes.
Analisis perbandingan kinerja keuangan provinsi di Pulau Jawa dan Pulau Sumatera Sayadi, Muhammad Hamdan
Jurnal Ekonomi MODERNISASI Vol 16 No 2 (2020): Juni
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i2.4958

Abstract

The local governments are expected to be able objectify the local budget, especially the revenue that becomes the main source to objectify the expenditure budget. Local governments can be autonomous if its can maximize their potency, especially the local revenue. This paper aims to analyze the level of regional financial dependence and degree of decentralization in the provinces which is located in the Sumatera island and Java with the comparison of financial performance between the provinces. This paper used the method of quantitative descriptive with the ratio of regional financial dependence and degree of decentralization as the analysis tools. The results indicated that financial performance of provinces in the Java island much better than provinces in the Sumatera island because its had much better the realization of local revenue. The factor that affecting financial performance of provinces in the Java island much better was the good ability to acquire local revenue so that it can make very low level of regional financial dependence to the central government and very good degree of decentralization
Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi Tampubolon, Ryan Rich; Siagian, Valentine
Jurnal Ekonomi MODERNISASI Vol 16 No 2 (2020): Juni
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i2.4954

Abstract

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.
Bekerja dari rumah: implementasinya pada U-Learning selama pandemi virus Covid-19 Suryaningtyas, Dianawati
Jurnal Ekonomi MODERNISASI Vol 16 No 2 (2020): Juni
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v16i2.4837

Abstract

Work from home becomes a solution in Covid-19 pandemic condition. This research aims to explore work from home through U-Learning implementation which is done by lecturers from management and informatics in a private university in Malang. Method used was qualitative case study with 11 participants who were reached by whatsapp and returned completed answers of written interview and photos. All participants implemented U-Learning using Google Classroom application, while 2 participants added Zoom and Whatsapp applications. Some participants provided a room as specific place for working from home. Meanwhile, others provided pleasant places in their home to do working although some disturbances from families still happened. Almost all participants felt the benefit of working from home, such as to be closer to family and flexibility in time management between working and family, so as to achieve balance. Despite this, participants could not optimize the process of U-Learning caused by technical aspects and also family activities. Limitation of this study is using 11 participants only. For future research suggested to use more participants and other method to better result.

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