Jurnal Ekonomi Modernisasi最新文献

Does corporate governance and profitability effect on corporate social responsibility disclosure? 公司治理和盈利能力对企业社会责任披露有影响吗?

Jurnal Ekonomi Modernisasi Pub Date : 2023-10-12 DOI: 10.21067/jem.v19i1.8158

Ni Nyoman Ayu Suryandari, Anak Agung Putu Gede Bagus Arie Susandya

引用次数: 0

The antecedents and consequences of digital competence: How to support the performance of organizations 数字能力的前因后果:如何支持组织绩效

Jurnal Ekonomi Modernisasi Pub Date : 2023-09-30 DOI: 10.21067/jem.v19i1.8432

Indina Farah, Bambang Dwi Suseno, Udin Suadma

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Pengaruh tingkat kewaspadaan terhadap konservatisme akuntansi 意识程度对会计保守的影响

Jurnal Ekonomi Modernisasi Pub Date : 2023-09-30 DOI: 10.21067/jem.v19i1.8066

Michelle Angeline Koeswanto, Yie Ke Feliana, Rizky Eriandani

引用次数: 0

Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness 审计质量的调节效应:以政治关系、高管薪酬和税收攻击性为例

Jurnal Ekonomi Modernisasi Pub Date : 2023-09-17 DOI: 10.21067/jem.v19i1.7762

Agus Sihono, Agus Munandar

{"title":"Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness","authors":"Agus Sihono, Agus Munandar","doi":"10.21067/jem.v19i1.7762","DOIUrl":"https://doi.org/10.21067/jem.v19i1.7762","url":null,"abstract":"The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303861","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of government role and human resource competence on level of success of small and medium enterprises in East Java province with business performance as mediation variable 政府角色和人力资源能力对东爪哇省中小企业成功水平的影响(以经营绩效为中介变量

Jurnal Ekonomi Modernisasi Pub Date : 2023-09-16 DOI: 10.21067/jem.v19i1.8033

Salim Al Idrus, Abdussakir Abdussakir, Shofiyah Al Idrus, Achmad Sani Supriyanto, Ansari Saleh Ahmar, Kamaluddin Kamaluddin

引用次数: 0

Determinant factors of customers’ purchase intention on the usage of travel shopping application 旅游购物应用程序使用中顾客购买意愿的决定因素

Jurnal Ekonomi Modernisasi Pub Date : 2023-03-30 DOI: 10.21067/jem.v18i3.7432

Leonytha Meriana, K. Kurniawati

{"title":"Determinant factors of customers’ purchase intention on the usage of travel shopping application","authors":"Leonytha Meriana, K. Kurniawati","doi":"10.21067/jem.v18i3.7432","DOIUrl":"https://doi.org/10.21067/jem.v18i3.7432","url":null,"abstract":"Nowadays, online reservations to fulfill traveling needs have been widely expanded. Existing travel applications have multiple offerings to maintain customers or grab potential buyers. Therefore, it is essential to identify determinant factors of customers’ purchase intention on online travel shopping application usage. This study applied the Technology Acceptance Model, Diffusion of Innovation Theory, and Theory of Planned Behavior as theoretical perspective guidance. There were 253 responses collected via an online survey. The data were analyzed using structural equation modeling (SEM). The result of this study showed that purchase intentions (PIN) were determined by communicability (CMB), attitude (ATD), and perceived behavioral control (PBC). Unlike PBC, which directly relates to PIN, brand awareness (BAW) did not contribute directly but was fully mediated by CMB. In addition to that, BAW did have a positive association with CMB. Meanwhile, ATD on the usage of travel apps was prevalently formed by perceived relative advantages (PRA) and perceived technological congruence (PTC). ATD also played a mediating role between PRA and PIN. However, it did not apply between PTC and PIN. These results may help the travel providers focus on strategies to generate the PIN.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42780488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Menilai pertumbuhan dan trend pada studi sustainable development goals: Analisis bibliometrik

Jurnal Ekonomi Modernisasi Pub Date : 2023-03-30 DOI: 10.21067/jem.v18i3.7581

Supami Wahyu Setiyowati, Fauzan Fauzan, Susmita Dian Indiraswari

{"title":"Menilai pertumbuhan dan trend pada studi sustainable development goals: Analisis bibliometrik","authors":"Supami Wahyu Setiyowati, Fauzan Fauzan, Susmita Dian Indiraswari","doi":"10.21067/jem.v18i3.7581","DOIUrl":"https://doi.org/10.21067/jem.v18i3.7581","url":null,"abstract":"Produksi ilmiah tentang Sustainable Development Goals telah tumbuh dalam beberapa tahun terakhir. Namun, masih sedikit penelitian yang memberikan gambaran global tentang topik ini. Tujuan penelitian adalah untuk mengidentifikasi tren penelitian serta produksi ilmiah dari waktu ke waktu. Analisis bibliometri digunakan untuk menganalisis sampel dari 3608 artikel yang diterbitkan antara tahun 1996 hingga 2022. Sustainable Development Goals merupakan kueri yang digunakan dalam judul artikel untuk mendapatkan metadata dari database bibliografi Scopus. Microsoft excel digunakan untuk melakukan analisis frekuensi, VOSviewer untuk visualisasi data dan Harzing's Publish or Perish digunakan untuk metrik kutipan. Hasil menunjukkan bahwa ada peningkatan literatur tentang Sustainable Development Goals dari tahun 1996 hingga 2022, dan peningkatan yang signifikan sejak tahun 2016. Ada berbagai penelitian yang melibatkan kolaborasi multi-penulis yang diterbitkan dalam berbagai bahasa, dengan total 32 penulis dari 141 negara yang berbeda dan 32 lembaga. Amerika Serikat adalah kontributor terbesar untuk penelitian ini. Publikasi terbanyak diterbitkan oleh Sustainability Switzerland. Temuan ini dapat membantu penelitian di masa depan terkait dengan ikhtisar penelitian Sustainable Development Goals di seluruh dunia dari waktu ke waktu.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42149042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh leader member exchange terhadap kinerja karyawan dengan budaya tri hita karana sebagai pemoderasi 三等文化karana的领导人交换对员工绩效的影响

Jurnal Ekonomi Modernisasi Pub Date : 2023-03-30 DOI: 10.21067/jem.v18i3.7449

Ketut Gunawan, Fridayana Yudiaatmaja, Nyoman Suandana, Ni Ketut Adi Mekarsari

引用次数: 0

ELM (Elaboration Likelihood Model) paradigm in snack SMEs: Experimental study 零食中小企业的ELM（精化似然模型）范式：实验研究

Jurnal Ekonomi Modernisasi Pub Date : 2023-03-30 DOI: 10.21067/jem.v18i3.7445

Calvin Cliff Surjadi, T. Teofilus, G. Gosal, Auditia Setiobudi, M. Mudzakkir

{"title":"ELM (Elaboration Likelihood Model) paradigm in snack SMEs: Experimental study","authors":"Calvin Cliff Surjadi, T. Teofilus, G. Gosal, Auditia Setiobudi, M. Mudzakkir","doi":"10.21067/jem.v18i3.7445","DOIUrl":"https://doi.org/10.21067/jem.v18i3.7445","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah kualitas informasi, keragaman produk, dan kemasan berpengaruh secara signifikan terhadap minat beli konsumen pada UMKM di Surabaya yang bergerak di sektor makanan ringan. Penelitian ini menggunakan teori Elaboration Likelihod Model untuk membantu menganalisis bagaimana seseorang memproses informasi yang nantinya dapat membantu meningkatkan minat beli. Penelitian ini menggunakan metode penelitian eksperimental, dengan sampel yang berjumlah 270 mahasiswa Universitas Ciputra sebagai responden yang dibagi menjadi 9 kelompok dengan kondisi eksperimen yang berbeda-beda. Teknik sampling menggunakan probability sampling, dan proses analisis data dilakukan dengan menggunakan alat analisis SPSS dan JASP. Hasil peneltian ini menemukan bahwa ketiga variabel tersebut secara individu memiliki pengaruh yang signifikan terhadap minat beli, tetapi penemuan berikutnya menunjukkan bahwa ketiga variabel tersebut secara bersamaan tidak memiliki pengaruh yang signifikan terhadap minat beli, kecuali untuk variabel yang mewakili rute periferal yaitu keragaman produk dan kemasan. Berdasarkan hasil penemuan ini, disimpulkan bahwa saat konsumen berminat untuk membeli suatu produk, mereka akan cenderung untuk memperhatikan satu hal saja, yaitu antara melalui rute sentral atau rute periferal.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42205302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial leverage and ASEAN corporate governance scorecard on accounting conservatism 财务杠杆与东盟公司治理记分卡的会计稳健性研究

Jurnal Ekonomi Modernisasi Pub Date : 2023-03-30 DOI: 10.21067/jem.v18i3.7410

Diyah Santi Hariyani, Afrida Dwi Agustine, Wenni Wahyuandari, Eni Minarni

{"title":"Financial leverage and ASEAN corporate governance scorecard on accounting conservatism","authors":"Diyah Santi Hariyani, Afrida Dwi Agustine, Wenni Wahyuandari, Eni Minarni","doi":"10.21067/jem.v18i3.7410","DOIUrl":"https://doi.org/10.21067/jem.v18i3.7410","url":null,"abstract":"This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism. This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48387159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0