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INDONESIA
Jurnal Ekonomi MODERNISASI
ISSN : 0216373X     EISSN : -     DOI : -
Core Subject : Economy,
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 fully open acccessed. 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, Universitas Kanjuruhan Malang, Indonesia.
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Articles 288 Documents
ASIMETRI INFORMASI DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tyasari, Irma
Jurnal Ekonomi MODERNISASI Vol 5, No 3 (2009): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh asimetri informasi terhadap praktik manajemen laba, dan untuk mendapatkan bukti empiris tentang pengaruh ukuran perusahaan terhadap praktik manajemen laba. Sampel yang digunakan dalam penelitian ini sebanyak 51 perusahaan manufaktur yang memenuhi kriteria. Metode pengambilan sampel yang digunakan adalah purposive sampling. Setelah dilakukan uji statistik dengan model regresi berganda, maka diperoleh hasil bahwa variabel asimetri informasi berpengaruh terhadap praktik manajemen laba, demikian juga variabel ukuran perusahaan teruji berpengaruh terhadap praktik manajemen laba
ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RASIO KEUANGAN TERHADAP RETURN SAHAM SYARIAH Sri Hariani, Lilik
Jurnal Ekonomi MODERNISASI Vol 6, No 1 (2010): Februari
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This research investigated the simultaneous impact and partial impact of financial ratios (ROA, ROE, EPS) and Economic Value-Added (EVA) on stock return. One of the four independent variables, that is EVA, are new concepts for measuring financial performance. Explanatory method was used in this research, and the sample was collected using purposive sampling method from Jakarta Islamic Index listed in Bursa Efek Indonesia (BEI, Indonesia Stock Exchange) for the period 2005 - 2007. Multiple linear regression was used for the analysis in this research.The result of the analysis shows that all independent variables, that is Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS) and EVA have both simultaneous and partial impact on the dependent variable, that is stock return. An interesting finding is that the regression coefficients are different among the variables. ROE and EPS were found to have positive and significant impact on dependent variable while EVA and ROA were found to have negative and significant impact on dependent variable. A positive value for ROE means that the ROE variable can be taken as a measure for a company’s effectivity in utilizing equity in the effort to gain profit. While EPS was found to have the most dominant impact on stock price. The higher the EPS, the greater management’s success in gaining profit for the shareholder or investors. ROA was found to have negative and significant. A finding of this research which is contrary to previous research is that economic value added (EVA) was found to have negative and significant impact on stock price. However this finding can be explained as follows: first, the average debt in the companies in the sample is greater than the value of their equity so that EVA will increase due to the reduction in WACC. The increase in EVA is accompanied by a reduction in stock return. Second, positive EVA is not accompanied by any increase of stock performance in the market; and third, stock prices in BEJ are affected more by non-fundamental factors. However, it should be noted that though a company may have negative EVA, but when the market believes that the company or the industrial sector of the company has a good future, then stock return will be high.
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN DAN KOMITMEN NASABAH TABUNGAN BANK PEMBANGUNAN DAERAH (BPD) CABANG UTAMA KENDARI Yusuf, Hayat
Jurnal Ekonomi MODERNISASI Vol 9, No 3 (2013): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis : (1) Pengaruh kualitas layanan terhadap kepuasan nasabah pada BPD Sultra Cabang Utama; (2) Pengaruh kualitas layanan   terhadap komitmen  nasabah pada BPD Sultra Cabang Utama;  (3) Pengaruh kepuasan   terhadap komitmen nasabah pada BPD Sultra Cabang Utama. Penelitian ini menggunakan sampel 121 orang nasabah tabungan BPD Sultra Cabang Utama. Metode analisa data yang digunakan adalah statistik deskriptif dan statistik inferensial dangan  alat analisis yang digunakan adalah Struktural Equation Modelling (SEM). Dengan menggunakan paket program AMOS versi. 16.0. Hasil penelitian menyatakan bahwa ada pengaruh dan signifikan antar veriabel kualitas layanan, kepuasan dan komitmen nasabah BPD Cabang Kendari
PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT. KEBON AGUNG MALANG Yunarifah, Usri Nani; Kustiani, Lilik
Jurnal Ekonomi MODERNISASI Vol 8, No 2 (2012): Juni
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel motivasi kerja terhadap kinerja karyawan baik secara simultan maupun parsial serta mengetahui variabel yang berpengaruh dominan terhadap kinerja karyawan. Variabel dalam penelitian ini terdiri dari variabel bebas berupa  Motivasi Kerja yang terdiri dari Kebutuhan Eksistensi, Kebutuhan Hubungan, dan Kebutuhan Pertumbuhan sedangkan variabel terikat berupa Kinerja Karyawan. Penelitian ini merupakan penelitian deskriptif, dengan populasi karyawan tetap Bagian TUK, Bagian Tanaman, Bagian Pabrikasi, dan Bagian Teknik pada PT. Kebon Agung Pabrik Gula Kebon Agung Malang berjumlah 455 orang. Adapun teknik pengambilan sampel dilakukan dengan metode sampel random atau sampel acak, dengan jumlah sampel 114 orang. Hasil pengujian F-test menunjukkan tedapat pengaruh simultan variabel motivasi kerja yang terdiri dari kebutuhan eksistensi, kebutuhan hubungan, dan kebutuhan pertumbuhan terhadap kinerja karyawan, yang diperkuat oleh nilai koefisien determinasi yang menyatakan bahwa variasi perubahan nilai kinerja karyawan dapat dijelaskan melalui variabel motivasi kerja yang terdiri dari kebutuhan eksistensi, kebutuhan hubungan, dan kebutuhan pertumbuhan sebesar 62.8% dan sisanya sebesar 37.2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian in. Selanjutnya uji signifikansi t-test menyatakan tidak  terdapat pengaruh parsial variabel motivasi kerja yang terdiri dari kebutuhan eksistensi dan kebutuhan pertumbuhan terhadap kinerja karyawan, dan terdapat pengaruh parsial satu variabel motivasi kerja yaitu kebutuhan hubungan terhadap kinerja karyawan. Sementara itu berdasarkan nilai Standardized Beta variabel Kebutuhan Hubungan dinyatakan sebagai variabel yang dominan berpengaruh terhadap Kinerja Karyawan. Dengan demikian ketiga hipotesis penelitian dapat diterima atau teruji kebenarannya.
ANALISIS PENGARUH SIKAP KONSUMEN DAN NORMA SUBYEKTIF ATAS PELAYANAN TERHADAP NIAT MELAKUKAN PEMBELIAN ULANG PADA PERUSAHAAN FORWARDING Wilujeng, Ita Prihatining
Jurnal Ekonomi MODERNISASI Vol 4, No 2 (2008): Juni
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

In line with expanding of forwarding business, there are new companies established. Whereas their service remain the same but the quality of delivering service usually different. It caused the changing of customer from one provider of service to others easily. Hence to be able to emulate it the company should offer the best service and must different from others. Especial attentions of company have to be addressed by effort how to create trust of customer to brand or product/service that they offer.  It will escalate customer intention to do repeat buying. This research aim knows the influence of customer attitude and subjective norm to intention do repeat buying of service. The samples of this research are corporate which used of expedition service. To find out the influence of consumer attitude and subjective norm to intention do repeat buying utilizes regression analysis. The outcome of this research indicate that consumer attitude and subjective norm significantly influence of intention do repeat buying. While consumer attitude has the most dominant variable which is influence to intention do repeat buying
ANALISIS MANAJEMEN LABA PADA SAAT INITIAL PUBLIC OFFERINGS (IPO): INDIKASI SIKAP OPORTUNISTIK MANAJEMEN Endang Susilawati, R. Anastasia
Jurnal Ekonomi MODERNISASI Vol 7, No 2 (2011): Juni
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

The purpose of this analysis is to: (1) look for the empirical proof if the earning management is opportunistic, so discretionary accruals to IPO period will predict the decrease of kinergy on pasca period of IPO; (2) look for the empirical proof whether the decrease of issuer kinergy is bigger than matched-pair because of doing earning management. This analysis used issuer data in the period of 2004-2005, there were 30 issuers and matched-pair. The methodology is as done by Teoh et al. (1998a). The result of the analysis shows that the go public company’s managers are opportunistic by doing earning management to fix the kinergy, it is proved by positive point of discretionary accruals on offering period. The positive point of discretionary accruals indicates that earning management which has been done by the managers are income increasing. Another invention indicates that issuers do earning management more aggresively than matched-pair, and in long period earning management which has been done by the manager could not be continued, so that the company will get the decrease of kinergy on pasca IPO
PENGARUH HARGA DAN MUTU TERHADAP KEPUTUSAN PEMBELIAN KARTU SELULER Fitrianingrum, Fitrianingrum; Wahyono, Tries Edy
Jurnal Ekonomi MODERNISASI Vol 9, No 2 (2013): Juni
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Perusahaan provider saat ini semakin banyak dan memiliki strategi bersaing yang berbeda-beda untuk itu setiap perusahaan perlu memiliki suatu pemasaran yang jitu dalam memasarkan produknya, salah satu bentuk pemasaran yang mampu mendukung dalam memasarkan produk kartu seluler adalah penggunaan strategi atribut produk yang meliputi harga dan mutu. Penelitian ini bertujuan untuk mengetahui: 1). Adakah hubungan atribut produk harga dengan keputusan pembelian kartu perdana? 2). Adakah hubungan atribut produk mutu dengan keputusan pembelian kartu perdana? 3). Adakah hubungan atribut produk harga dan mutu dengan keputusan pembelian secara bersama-sama?. Jenis penelitian ini adalah penelitian explanatory research guna menjelaskan hubungan kausal antara variabel-variabel melalui pengujian hipotesis. Populasi dalam penelitian ini adalah 355 responden. Metode yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa variabel harga dan mutu secara bersama berpengaruh signifikan terhadap keputusan pembelian kartu seluler. Pada uji t semua variabel berpengaruh secara signifikan terhadap keputusan pembelian dengan variabel harga memiliki nilai 0,044, sedangkan mutu memiliki nilai sebesar 0,000 < 0,05.
PENGARUH RELIGIUSITAS TERHADAP PRESTASI KERJA PEGAWAI ALUMNI DAN BUKAN ALUMNI PESANTREN (Studi pada Kantor Depag Kabupaten Bangkalan) Fauzan, _
Jurnal Ekonomi MODERNISASI Vol 5, No 2 (2009): Juni
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Penelitian bertujuan untuk mengetahui sejauh mana pengaruh religiusitas terhadap prestasi kerja pegawai alumni dan bukan alumni pesantren yang bekerja di Kantor Departemen Agama Kabupaten Bangkalan, sekaligus untuk mengetahui perbedaan prestasi kerja dan religiusitas antara pegawai alumni dan bukan alumni pesantren yang berkarya di Kantor Departemen Agama Kabupaten Bangkalan. Metode penelitian yang digunakan adalah metode kuantitatif, pengumpulan datanya menggunakan kuisioner pada responden terpilih. Sampel yang diambil adalah pegawai yang alumni dan bukan alumni pesantren. Adapun alat analisisnya, yaitu analisis regresi berganda dan uji beda dua rata-rata. Hasil penelitian menunjukkan bahwa religiusitas memiliki pengaruh yang signifikan terhadap prestasi kerja pegawai alumni dan bukan alumni pesantren yang berkarya di Kandepag Kabupaten Bangkalan. Adapun dimensi yang secara signifikan mempengaruhi Prestasi Kerja Pegawai Kandepag Kabupaten Bangkalan, yaitu, Dimensi Keyakinan (Akidah), Dimensi Pengamalan (Akhlaq), dan Dimensi Pengalaman (Penghayatan). Sedang Dimensi Praktek Agama (Syari’ah) dan Dimensi Pengetahuan Agama (Ilmu) tidak memiliki signifikansi terhadap prestasi kerja. Prestasi kerja santri lebih tinggi daripada Prestasi Kerja non santri, namun perbedaan prestasi kerjanya tidak signifikan. Demikian pula untuk religiusitas,  santri lebih religius daripada yang non santri, tetapi perbedaan religiusitas Pegawai Kandepag Kabupaten Bangkalan antara yang Alumni maupun Bukan Alumni Pesantren tersebut tidak signifikan.
EKSPLORASI KUALITAS PROFESIONAL DI BIDANG SISTEM INFORMASI AKUNTANSI Hermawan, Hendy
Jurnal Ekonomi MODERNISASI Vol 6, No 3 (2010): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

The usage of Information technology in universities is to facilitate the adminstrative and educational process. Computer, database, student information system are used to facilitate the administrative process. Correspondence and archiving have already been performed by means of computer and printer. In big cities, it is seldom to find a university that still uses typing machine rather than computer to make a letter. Nevertheless, computer is not just the substitute of typing machine. When computer is not available, the administrative process is realy essential in many universities. The purpose of this research is analayze factors that affect quality of professional accounting information system. The factors that affect quality of professional accounting information system are business knowledge, system development application, user support, programming and system planning. The sample of this research 142 end-user respondent. The result of this research show that business knowledge, system development application, user support, programming and system planning affect the quality of professional accounting information system 
Pengaruh Imbalan dan Lingkungan Kerja Terhadap Kepuasan Kerja (Studi Pada Pegawai Perusahaan Daerah Air Minum Pemerintah Kota Malang) Warsito, Bambang
Jurnal Ekonomi MODERNISASI Vol 4, No 3 (2008): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

The Mineral Water Regional Company (PDAM) in Malang is one of the company that was managed by the Government, many sectors have been straightened in order to facing the Regional autonomy. One of these straightens is the human resources sector. That’s why the Manager of PDAM must take an interesting in his employee so that they feel satisfied, because the high satisfaction can make the organization more stable, than the purpose of the organization can reach (Dawis, Newstron, 1996, Dharma). The working satisfaction influenced by many factors, repayment is the first factor (Fraza, 1997; Umar, 1999; Mangkunegara, 2000 at Sugiarto, 2000) and the second is working environmental (Siagian, 1995). Now, the Manager of PDAM need to know how is the reaction of the workers to the repayment and the working environmental at PDAM in order to determine the follow up efforts. The result of the hypothesis testing study shows: a) there is a significant influence between materiil repayment variable and non material repayment is a simultant manner to the working satisfaction, with the 67% contribution; b) materiil repayment variable (X1­) has a significant influence to the working satisfaction (Y) with the 46,6% contribution. Non materiil repayment (X2) has significant influence to the working satisfaction of the workers (Y) with the 31,8% contribution; c) There is a significant influence between lighting variable, ventilation system and the quiet environment in a simultant manner to the working satisfaction of the workers with the 67,90% contribution; d) the lighting variable (X3) has a significant influence to the working satisfaction (Y) with the 32,9% contribution. Ventilation system variable (X4) has a significant influence to the working satisfaction (Y) with the 29,2% contribution. The quiet environment variable (X5) has a significant influence to the working satisfaction (Y) with the 49% contribution; e) there is a significant influence between materiil repayment variable, non materiil repayment, lighting, ventilation system & the quiet environment to the working satisfaction of the workers in a simultant manner with the 77,90% contribution; f) materiil repayment variable (X1) has a significant influence to the working satisfaction (Y) with the 26,2% contribution. Non materiil repayment variable (X2) has a significant influence to the working satisfaction (Y) with the 27,6% contribution. Lighting variable (X3) has a significant influence to the working satisfaction (Y) with the 22,1% contribution. Ventilation system variable (X4) has a significant influence to the working satisfaction (Y) with the 26,4% contribution.  The quiet environment variable (X5) has a significant influence to the working satisfaction (Y) with the 32,6%

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