Jurnal Ekonomi Modernisasi最新文献_第4页

Kepemilikan ultimate perusahaan di Indonesia: Praktik Tunneling 印尼终极控股公司:挖掘实践

Jurnal Ekonomi Modernisasi Pub Date : 2022-03-31 DOI: 10.21067/jem.v18i1.6391

Fadli Fendi Malawat, Condro Widodo

{"title":"Kepemilikan ultimate perusahaan di Indonesia: Praktik Tunneling","authors":"Fadli Fendi Malawat, Condro Widodo","doi":"10.21067/jem.v18i1.6391","DOIUrl":"https://doi.org/10.21067/jem.v18i1.6391","url":null,"abstract":"The purpose of this study is to analyze the effect of separation control rights and cash flow rights on tunneling activities. control rights indicator is interpreted through a socioemotional perspective. Furthermore, the main focus of the research is to investigate the divergence between control rights and cash flow right by ultimate structure ownership on tunneling activities through the size of related party transactions (RPTs) from the agency theory. The regression analysis technique was used to test the hypothesis developed in the study, the population is manufacturing companies on the Indonesia Stock Exchange (IDX), with a sampling technique using a purposive sampling method. The results of the study prove a significant influence between control rights on tunneling activities, showing that the motivation for control rights is not socioemotional. Meanwhile, cash flow rights have a significant influence on tunneling activities. Furthermore, the results of the study provide empirical evidence that higher divergence can lead to greater tunneling activities. The theoretical contribution of this research is to visualize agency theory and socioemotional perspective. It is hoped that further research can examine company ownership in Indonesia from a socioemotional perspective.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42383904","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: 2

Kepuasan kerja sebagai mediasi efek locus of control terhadap kedisiplinan karyawan 满意度工作作为员工纪律控制的场所效应的中介

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-31 DOI: 10.21067/jem.v17i3.5735

Eka Kurniawati, Endi Sarwoko, Endah Andayani

引用次数: 0

Manajemen program Kredit Usaha Rakyat Super Mikro masa pandemi Covid-19 管理新冠肺炎大流行超级微型人民信贷计划

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-31 DOI: 10.21067/jem.v17i3.6059

Anton Adi Suryo Kusuma, Wafrotur Rohmah, Achmad Fathoni, Ahmad Muhibbin, Y. Hidayati

{"title":"Manajemen program Kredit Usaha Rakyat Super Mikro masa pandemi Covid-19","authors":"Anton Adi Suryo Kusuma, Wafrotur Rohmah, Achmad Fathoni, Ahmad Muhibbin, Y. Hidayati","doi":"10.21067/jem.v17i3.6059","DOIUrl":"https://doi.org/10.21067/jem.v17i3.6059","url":null,"abstract":"This study aims to describe the planning, organization, implementation, and supervision of the Super Micro People's Business Credit (KUR) program during the covid-19 pandemic in BRI Unit Made, Sragen. The research method used in this research is qualitative. The research subjects were 20 people, consisting of customers, BRI managers, BRI unit heads, and BRI officers. Data collection techniques are through interviews, observations, and documents. The data validity technique used is source and technique triangulation. The results of this study reveal that in the planning stage of the Super Micro KUR program, it aims to help accelerate economic recovery during the COVID-19 pandemic by providing soft loans for entrepreneurship community capital. The strategy used is through massive socialization both online and offline. At the organizing stage in the form of division of tasks in accordance with their respective job descriptions and ensuring officers carry out their main duties and functions. The implementation phase begins with intensive socialization and marketing so that the public knows the benefits of this program. The supervision phase is carried out through daily monitoring by the unit head and BRI micro marketing manager so that credit distribution can be maximized and on target.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42113814","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

Challenges and critical success factor of P2P lending for SMEs in Malang 玛琅中小企业P2P借贷面临的挑战与关键成功因素

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.5905

N. Sari, Z. Arifin

引用次数: 0

Pengungkapan Corporate Sosial Responsibility dan pemilihan audit independen 企业社会责任与独立审计选择

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.6027

Loe Davina Clarissa Lukman, R. Eriandani

引用次数: 0

Pengaruh atribut tata kelola dan karakteristik perusahaan terhadap kebijakan dividen pada perusahaan di BEI EIB针对公司股息政策的系统属性和特征的管理员

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.5872

Serly Serly, M. Susanti

{"title":"Pengaruh atribut tata kelola dan karakteristik perusahaan terhadap kebijakan dividen pada perusahaan di BEI","authors":"Serly Serly, M. Susanti","doi":"10.21067/jem.v17i3.5872","DOIUrl":"https://doi.org/10.21067/jem.v17i3.5872","url":null,"abstract":"The dividend was a kind of return from portfolio investment. Firms in making dividend payment decisions are influenced by several motives. The main topic of the research was to determine the impact of corporate governance and firm characteristics on the decision of dividend policy. In here, corporate governance was focused on board characteristics consisting of board size, independent director, board meeting frequency, woman director, and audit committee size. While the firm characteristics were measured by size, profitability (ROA), and leverage. The research used companies data collected from Indonesia Stock Exchange. Companies data must available from the period 2015-2019 and resulted in 2.175 sample data. The research used the panel regression method. The result of the research proved that board size and profitability (ROA) significantly positively influenced the dividend policy. Board meeting frequency showed a positive effect on dividend per share, but no effect on dividend per asset. Otherwise, women directors and leverage reflected a significant negative effect with dividend per assets, but an insignificant effect on dividend per share. On the other hand, firm size, independent director, and audit committee size did not have any significant impact on dividend policy decisions.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45846147","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: 3

Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia 良好公司治理在印度尼西亚的避税行为

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.6016

Budiman Chandra, Cintya Cintya

{"title":"Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia","authors":"Budiman Chandra, Cintya Cintya","doi":"10.21067/jem.v17i3.6016","DOIUrl":"https://doi.org/10.21067/jem.v17i3.6016","url":null,"abstract":"Tax avoidance is done by looking for the weeknesses in the lawsand regulations. This action occurs none other than caused by corporate governance. The purpose of this research is to determine the relationship between good corporate governance and tax avoidance. Good corporate governance is proxied by board gender diversity, institutional ownership, audit committee and independence commissioners. The sample used in this research contains annual reports taken from 111 companies listed in Indonesian Stock Exchange in 2016-2020. The data that has been collected is then processed using a data panel regression analysis system. The result shows there is a significant negative relation between audit committee and tax avoidance. Board gender diversity, institutional ownership and independent commissioners are negatively affect tax avoidance but not statistically significant. In addition, the control variables in the form of leverage and firm size are proven to have a significant negative and positive effect towards tax avoidance. Meanwhile, ROA is not proven to have a significant influence on tax avoidance. The recommendation from this research is that the next researcher should add the number of sample data and variables outside of this study in order to get better research results.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44301375","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: 3

Pengaruh city branding dan electronic word of mouth terhadap kunjungan wisatawan di Kabupaten Banyuwangi 城市品牌和电子口碑编辑反对访问Banyuwangi Capital

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.5789

Shohib Muslim, Nur Hidayati, Pardiman Pardiman

引用次数: 0

Online promotion dan shopping motivation: apakah berpengaruh terhadap compulsive buying? 网上促销与购物动机:强迫性购物?

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.5898

Widiastuti Arini, Putri Tiara Jessica, Tiffany Yuanita, P. A. Manaf

{"title":"Online promotion dan shopping motivation: apakah berpengaruh terhadap compulsive buying?","authors":"Widiastuti Arini, Putri Tiara Jessica, Tiffany Yuanita, P. A. Manaf","doi":"10.21067/jem.v17i3.5898","DOIUrl":"https://doi.org/10.21067/jem.v17i3.5898","url":null,"abstract":"During the COVID-19 pandemic, all people in Indonesia must limit social interaction. In addition, this social restriction rule requires shopping centers to close, making consumers have to switch to making purchases online. This study aims to measure the most fit overall interaction relationship between the characteristics of shopping motivation and online promotion on compulsive buying. Primary data was obtained from a questionnaire that was filled out online by 246 respondents domiciled in Jabodetabek who met the requirements, namely buying clothes in April-July 2020. The data were analyzed using the F test and beta-beta coefficient test to determine the suitability and influence of each aspect. The test results show that hedonic shopping motivation has no suitability and is not influenced by online promotion of compulsive buying. The three dimensions of shopping motivation have compatibility and are directly influenced by online promotion, namely utilitarian motivation, peer influence, and social comparison. The three dimensions of motivation are influenced by online promotion, the dimensions of the discount size and time restriction. Based on this, the discount size and time restriction promotion methods are the most effective online promotion strategies to attract buyers.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45908804","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 mediasi etos kerja Islami antara praktik human resource dan kinerja organisasi pada lembaga keuangan syariah 伊斯兰教金融机构的人力资源实践和组织表现之间的协调作用

Jurnal Ekonomi Modernisasi Pub Date : 2021-10-30 DOI: 10.21067/jem.v17i3.5907

Wahid Wachyu Adi Winarto

{"title":"Peran mediasi etos kerja Islami antara praktik human resource dan kinerja organisasi pada lembaga keuangan syariah","authors":"Wahid Wachyu Adi Winarto","doi":"10.21067/jem.v17i3.5907","DOIUrl":"https://doi.org/10.21067/jem.v17i3.5907","url":null,"abstract":"This study aims to analyze the relationship between human resource practices which include recruitment and selection, training and development, compensation, performance, employee participation on organizational performance with Islamic work ethic as a mediating variable in Islamic financial institutions. The research approach uses quantitative methods and the research sample is employees and staff at Islamic financial institutions in Pekalongan as many as 97 respondents. Data analysis using Smart PLS to test direct and indirect relationships between variables. The findings in this study are that there is a significant positive direct relationship between human resource practices on organizational performance, human resource practices on Islamic work ethic, and Islamic work ethic on organizational performance. In addition, there is also a significant positive result of the indirect relationship between human resource practices and organizational performance mediated by Islamic work ethic. In terms of managerial implications, that human resource practices are positively related to Islamic work ethics in every job as an effort to improve organizational performance. In particular, Islamic work ethics as the behavior and thoughts of employees must be developed and improved and can be a concern of the organization. Recommendations for further research by adding other instruments to human resource practice include management discipline, employee health and safety.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43250000","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