Jurnal Ekonomi Modernisasi最新文献_第2页

The effect of leverage and liquidity on the value of the firm with age as a moderating variable on companies in Indonesia 杠杆和流动性对公司价值的影响，年龄是印尼公司的调节变量

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-30 DOI: 10.21067/jem.v18i2.7236

W. Hidayat

引用次数: 0

Internal communication and employee performance: The mediating role of motivation 内部沟通与员工绩效：动机的中介作用

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-30 DOI: 10.21067/jem.v18i2.6709

Maria Yulita Dhone, E. Sarwoko

{"title":"Internal communication and employee performance: The mediating role of motivation","authors":"Maria Yulita Dhone, E. Sarwoko","doi":"10.21067/jem.v18i2.6709","DOIUrl":"https://doi.org/10.21067/jem.v18i2.6709","url":null,"abstract":"Internal communication is an important function in an organization in relation to human resource management. This research examined the employee-perceived internal communication and investigated the role of internal communication and employee motivation on employee performance. The mediating influence of motivation in influence of internal communication on organizational performance was also investigated. Questionnaires were distributed to employees of BPJS Malang City to collect the data of this study. Path Analysis was performed to analyze the data, which results revealed that internal communication could improve employee performance. Internal communication was also found to enhance employee motivation, which in turn would affect the employee performance. Internal communication will encourage organization-employee relationship. Employees should understand the company's core business to make them aware of the targets to achieve. Through effective internal communication, employees would have better comprehension on the importance of their performance. Future researchers are encouraged to examine job satisfaction as a mediating variable in the relationship between internal communication and employee performance","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46109525","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

Accrual-based vs cash-based accounting in affecting underpricing phenomenon: Evidence from emerging country 权责发生制与现金制会计对定价过低现象的影响:来自新兴国家的证据

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-30 DOI: 10.21067/jem.v18i2.7311

Y. Soesetio, E. Siswanto, Lulu Nurul Istanti, S. Subagyo

{"title":"Accrual-based vs cash-based accounting in affecting underpricing phenomenon: Evidence from emerging country","authors":"Y. Soesetio, E. Siswanto, Lulu Nurul Istanti, S. Subagyo","doi":"10.21067/jem.v18i2.7311","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7311","url":null,"abstract":"Until now, more than 80 percent of shares are underpriced at every IPO event around the world, making it a phenomenon and a big unsolved puzzle, so it is still interesting and relevant to research, especially in emerging countries. This study aims to reveal the impact of profitability information based on accrual and cash on the phenomenon of underpricing on the Indonesia Stock Exchange (IDX). The sample used was firms that conducted IPOs on the IDX from 1994-2020 that had met the sample criteria of 475 firms using the purposive sampling method. Furthermore, the collected cross-section data were analyzed using ordinary least square (OLS) regression. The study concluded that only accrual-based profitability information consistently affects underpricing. These results also support the argument that the use of the accrual-based is better than the cash-based to predict underpricing. This study implies that IPO firms to pay more attention to, strengthen, and maintain their 'earnings' so that investors are more confident regarding the firm's future business continuity. In addition, investors are more detailed in using information from the prospectuses of large firms.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48789903","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

Effectiveness of structural equation modeling to measure hotel customer satisfaction 结构方程模型测量酒店顾客满意度的有效性

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-28 DOI: 10.21067/jem.v18i2.7315

S. Normi, Mangasa Panjaitan

{"title":"Effectiveness of structural equation modeling to measure hotel customer satisfaction","authors":"S. Normi, Mangasa Panjaitan","doi":"10.21067/jem.v18i2.7315","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7315","url":null,"abstract":"Although some studies on gauging hotel guests' levels of satisfaction have been published in several research findings, structural equation modeling's efficacy in Indonesia is still rarely investigated. The study's objective is to assess hotel patron satisfaction utilizing an electronic system for guest reviews that is centered on online and Internet technology. The research's data came from 500 hotel guests staying at two five-star full-service hotels in Medan, North Sumatra. To accomplish this goal, the study used structural equation modeling to uncover the inherent link between consumer assessments of hotel services and amenities on one side and perceived usefulness, contentment, and their intention to return and refer customers on the other side. The findings demonstrate the clear correlations between value, contentment, desire to return and suggest as well as customer ratings of employee quality of service, guest bedroom quality, safety, and service disruption. Additionally, it should be highlighted that major mediating influences had an impact on how well-liked the hotel's amenities and employees provided service to guests. Through the use of web-based technologies, the research offered several recommendations for improving guest satisfaction with hotel operations. The results of this study could contribute to hotel management concentrating on the elements of the experiences of their guests that are the most important factors for boosting the level of satisfaction.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41607706","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

Peran penyuluhan pajak terhadap inefisiensi pemungutan pajak di Indonesia 逃税对印尼税收效率低下的影响

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-27 DOI: 10.21067/jem.v18i2.7277

Nova Sari Dewi, B. R. Mahi

{"title":"Peran penyuluhan pajak terhadap inefisiensi pemungutan pajak di Indonesia","authors":"Nova Sari Dewi, B. R. Mahi","doi":"10.21067/jem.v18i2.7277","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7277","url":null,"abstract":"Salah satu strategi dalam menghimpun pajak di wilayah Indonesia adalah melalui penyuluhan perpajakan sebagai upaya peningkatan kesadaran wajib pajak. Terbitnya PERMAN-RB No.49 dan PERMAN-RB No. 50 tahun 2020 menunjukkan fungsi penyuluhan pajak memegang peranan penting dalam penerimaan pajak. Studi ini bertujuan untuk menganalisis pengaruh kegiatan penyuluhan perpajakan terhadap inefisiensi pemungutan pajak di Indonesia. Metode yang digunakan dalam penelitian ini adalah Stochastic Frontier Analysis dengan pendekatan one step estimation pada 319 Kantor Pelayanan Pajak Pratama di tahun pajak 2017-2020. Variabel output yang digunakan dalam penelitian ini adalah capaian realisasi penerimaan pajak, sedangkan variabel input yang digunakan adalah capital per labour. Penelitian ini juga menggunakan variabel kontrol yaitu kepadatan penduduk, pendidikan, jumlah tenaga kerja informal, jumlah Wajib Pajak (WP) UMKM yang terdaftar di Kantor Pelayanan Pajak (KPP), serta jumlah WP non UMKM yang terdaftar di KPP. Hasil penelitian menunjukkan tingkat efisiensi KPP Pratama di Indonesia dengan rata-rata efisiensi teknis tahun 2017-2020 adalah sebesar 89,45%, sehingga terindentifikasi 10,45% yang dapat dioptimalkan untuk mendapatkan tingkat operasional yang paling efisien. Penyuluhan pajak mempunyai pengaruh negatif terhadap inefisiensi kantor pelayanan pajak pratama","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46626949","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

Analysis of the factors of intention to use QRIS for MSMEs in Semarang City’s traditional market 三宝垄市传统市场中小微企业使用QRIS意向因素分析

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-26 DOI: 10.21067/jem.v18i2.7291

Risma Nurhapsari, Erlinda Sholihah

{"title":"Analysis of the factors of intention to use QRIS for MSMEs in Semarang City’s traditional market","authors":"Risma Nurhapsari, Erlinda Sholihah","doi":"10.21067/jem.v18i2.7291","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7291","url":null,"abstract":"Quick Response Indonesian Standard (QRIS) is the standardization of QR codes as a technology for payment systems established by Bank Indonesia on January 1, 2020. This standardization was formed to provide an easier and more efficient cashless payment system, especially for MSMEs. This study targets to analyze factors, namely product knowledge, perceived usefulness, perceived ease of use, and perceived risk of the intention of using QRIS in Traditional Market MSMEs in Semarang City. The model in this study was developed from the Technology Acceptance Model (TAM) framework and adapted to the context of MSMEs in Indonesia. This research uses an associative quantitative approach. The population in this study was traders in seven traditional markets in the Semarang City area. As empirical data was collected through a questionnaire involving 105 respondents from traders in the traditional market of Semarang City, then analyzed with SEM-PLS analysis techniques with SmartPLS software. The results showed that product knowledge, perceived usefulness, and perceived ease of use positively and significantly affected the intention of using QRIS. Then, perceived risk negatively and significantly affects the intention of using QRIS","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42164093","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

Efek sertifikasi RSPO dan determinan lainnya terhadap kinerja keuangan perusahaan perkebunan kelapa sawit di Indonesia RSPO认证和其他决定对瑞士椰子种植公司在印度尼西亚财务业绩的影响

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-26 DOI: 10.21067/jem.v18i2.7270

Leo Rio Ependi Malau, Khoiru Rizqy Rambe

{"title":"Efek sertifikasi RSPO dan determinan lainnya terhadap kinerja keuangan perusahaan perkebunan kelapa sawit di Indonesia","authors":"Leo Rio Ependi Malau, Khoiru Rizqy Rambe","doi":"10.21067/jem.v18i2.7270","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7270","url":null,"abstract":"Industri kelapa sawit menjadi sorotan karena selalu dikaitkan dengan isu deforestasi, kehilangan biodiversitas, peningkatan emisi dan alih fungsi lahan. RSPO (Roundtable on Sustainable Palm Oil) hadir sebagai salah satu label sertifikasi untuk menjamin praktik perkebunan kelapa sawit yang berkelanjutan. Namun sertifikasi RSPO berdampak terhadap peningkatan biaya sehingga memengaruhi kinerja keuangan perusahaan. Selain itu, kinerja keuangan perusahaan dipengaruhi oleh banyak faktor baik internal dan eksternal. Penelitian bertujuan menganalisis pengaruh sertifikasi RSPO dan faktor-faktor lainnya terhadap kinerja keuangan perusahaan kelapa sawit di Indonesia yang diproksi dengan Return on Assets (ROA), analisis menggunakan Regresi Panel Statis. Penelitian menggunakan data sekunder berupa laporan tahunan periode 2015-2021 dari 15 perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI). Hasil Regresi Panel Statis dengan Fixed Effect Model (FEM) menunjukkan bahwa sertifikasi RSPO berpengaruh positif dan signifikan terhadap ROA. Hasil penelitian menunjukkan bahwa perusahaan yang memiliki sertifikasi RSPO memiliki ROA yang lebih besar dibandingkan perusahaan yang tidak memiliki sertifikasi dengan selisih 2,04%. Faktor lainnya yang berpengaruh positif terhadap ROA, yaitu ukuran perusahaan dan harga CPO internasional. Sedangkan Debt Asset Ratio (DAR) dan Cost of Goods Sold (COGS) berpengaruh negatif terhadap ROA.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42805578","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

Peran self-efficacy dalam meningkatkan minat berwirausaha women entrepreneur yang dimediasi oleh pengetahuan kewirausahaan 通过创业知识提高创业女性创业兴趣的自我效能

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-17 DOI: 10.21067/jem.v18i2.7036

H. Hartini, A. Wardhana, N. Normiyati, Syarifuddin Sulaiman

{"title":"Peran self-efficacy dalam meningkatkan minat berwirausaha women entrepreneur yang dimediasi oleh pengetahuan kewirausahaan","authors":"H. Hartini, A. Wardhana, N. Normiyati, Syarifuddin Sulaiman","doi":"10.21067/jem.v18i2.7036","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7036","url":null,"abstract":"This study was conducted to analyze the effect of entrepreneurial knowledge on self-efficacy; the effect of entrepreneurial knowledge on entrepreneurial intention; the effect of self-efficacy on entrepreneurial intention; the effect of entrepreneurial knowledge on entrepreneurial intention through self-efficacy. Using a quantitative research with an explanatory research survey method. Data analysis using path analysis through modeling of the Structural Equation Modeling (SEM) with AMOS. The data were collected through questionnaires to 120 women of fashion entrepreneurs in Makassar City, South Sulawesi. The results showed that entrepreneurial knowledge has a positive and significant effect on self-efficacy; entrepreneurial knowledge has a positive and significant effect on entrepreneurial intention; self-efficacy has a positive and significant effect on entrepreneurial intention; self-efficacy does not mediate the effect of entrepreneurial knowledge on entrepreneurial intention. The results of this study become a reference for women in conducting entrepreneurial activities and recognizing the influential aspects of entrepreneurship.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49635916","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

Pengembangan kualitas dan keunggulan kepemimpinan dalam organisasi: peran moderasi nilai-nilai kearifan lokal 组织中的质量和领导力发展：地方知识价值观的调节作用

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-17 DOI: 10.21067/jem.v18i2.7314

P. Sahertian, Umiati Jawas, D. S. Kodrat

{"title":"Pengembangan kualitas dan keunggulan kepemimpinan dalam organisasi: peran moderasi nilai-nilai kearifan lokal","authors":"P. Sahertian, Umiati Jawas, D. S. Kodrat","doi":"10.21067/jem.v18i2.7314","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7314","url":null,"abstract":"Various research results show that everything that is expected of a leader, what a leader can and cannot do, as well as the status and influence exerted by a leader is the result of the culture in the country where the leader performs his function. Therefore, to be an effective leader one must have the capacity that is obtained through developing leadership skills in the social context in which he is located. This study aims to analyze the effect of developing leadership skills and local wisdom values in forming leadership excellence in Indonesia. The research method used quantitative. The research sample was the leaders of Javanese, Sundanese, Betawi, Minang, Bugis, Batak, Madurese, Balinese, Banjar, Menado, Mataram, Flores and Papuan ethnic groups with a total of 710 respondents. A cluster and purposive sampling technique were used because the leaders as the unit of analysis were grouped into clusters based on ethnicity and region and then the leaders who were selected based on the objectives of the study. SEM analysis was used to data analysis and hipothesis testing. This study shows that the development of leadership abilities and local wisdom values can significantly increase the dimensions of leadership excellence. Besides, the values of local wisdom are able to moderate the influence of developing leadership abilities on leadership excellence.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42317561","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

Analysis of the correlation between ICT and Tax Revenue in Indonesia 印度尼西亚ICT与税收的相关性分析

Jurnal Ekonomi Modernisasi Pub Date : 2022-09-17 DOI: 10.21067/jem.v18i2.7263

Yustisia Purba Nugrahani, B. Mahi

{"title":"Analysis of the correlation between ICT and Tax Revenue in Indonesia","authors":"Yustisia Purba Nugrahani, B. Mahi","doi":"10.21067/jem.v18i2.7263","DOIUrl":"https://doi.org/10.21067/jem.v18i2.7263","url":null,"abstract":"This research aims to analyze the impact of ICT utilization in tax collection at the national, provincial and district/city levels. This research focuses on how far the impact of ICT utilization in increasing tax revenue. Based on that, this research recognizes three econometric models, namely central, provincial and district/city tax revenue models which analyzed through Fixed Effect Model (FEM) and Random Effect Model (REM) then selected by Hausman test. The results indicate that on average, an increase in SMEs using ICT with IP-ICT level 5, will increase the central tax ratio, then an increase in motorized vehicles whose owners use ICT with IP-ICT level 5, will increase the provincial tax ratio, an increase in Gross Regional Domestic Product of the hotel and/or restaurant sector whose owners/managers use the ICT with IP-ICT level 5, will increase district/city tax ratio. The implication of this research, Central Government needs to socialize the use of ICT-based tax applications, Provincial Government should coordinate with local police in disseminating the use of online tax applications for motor vehicle tax, District/City Governments periodically socialize the obligation to use the tapping box or online cash register machine.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41831245","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