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Jurnal Ekonomi Modernisasi最新文献

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Analisis Kinerja Supply Chain pada Agroindustri Kopi 农业咖啡供应链的性能分析
Jurnal Ekonomi Modernisasi Pub Date : 2019-06-03 DOI: 10.21067/JEM.V15I1.2912
Satria Iman Gea Putra, Fiona Niska Dinda Nadia, Eka Bambang Gusminto, Didik Pudjo Musmedi
{"title":"Analisis Kinerja Supply Chain pada Agroindustri Kopi","authors":"Satria Iman Gea Putra, Fiona Niska Dinda Nadia, Eka Bambang Gusminto, Didik Pudjo Musmedi","doi":"10.21067/JEM.V15I1.2912","DOIUrl":"https://doi.org/10.21067/JEM.V15I1.2912","url":null,"abstract":"Research question’s will be answered in this study is how’s the supply chain performance of coffee processing company UD \"Matt Coffee\" in Bondowoso Regency. This study uses a mix method using the SCOR version 11.0. Qualitative data is obtained through observation and interviews. While quantitative data is obtained from internal parties of the company. Results showed that COGS metrics were still high, this happened in the source process. It can be concluded that if the high COGS value will reduce income. Therefore, in this study, COGS metrics were calculated up to the third mapping level to find phenomena that resulted in high COGS values ​​in the source process. This study also formulates academic and managerial implications to overcome the problems that occur on the upstream and downstream side.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41724381","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: 5
Pengaruh pendidikan dan pengalaman bisnis terhadap orientasi kewirausahaan serta dampaknya terhadap orientasi pasar 创业导向的教育和商业经验驱动因素及其对市场导向的影响
Jurnal Ekonomi Modernisasi Pub Date : 2019-06-03 DOI: 10.21067/JEM.V15I1.2978
S. A. Idrus, Abdussakir Abdussakir
{"title":"Pengaruh pendidikan dan pengalaman bisnis terhadap orientasi kewirausahaan serta dampaknya terhadap orientasi pasar","authors":"S. A. Idrus, Abdussakir Abdussakir","doi":"10.21067/JEM.V15I1.2978","DOIUrl":"https://doi.org/10.21067/JEM.V15I1.2978","url":null,"abstract":"This study aims to reveal the influence of education on entrepreneurial orientation,  the influence of business experience on entrepreneurial orientation, the influence of education on market orientation, the influence of business experience on market orientation; and the influence of entrepreneurial orientation on market orientation. This study uses a quantitative approach with a sample of 168 Small and Medium Enterprises (SMEs) in East Java. Samples were taken using simple random sampling method, research data were taken through a questionnaire, and data analysis using SEM. The results of the study revealed that the higher the education and business experience, the higher the entrepreneurial orientation, the higher the education, business experience and entrepreneurial orientation, the higher the market orientation; and market orientation can be improved through improving education and business experience by paying attention to entrepreneurial orientation","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49357880","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
Dividend payout among Nigerian firms: Do female directors matters? 尼日利亚公司的股利支付:女性董事重要吗?
Jurnal Ekonomi Modernisasi Pub Date : 2019-05-06 DOI: 10.21067/JEM.V15I1.3041
Adamu Adamu Idris, Rokiah Ishak, N. Hassan
{"title":"Dividend payout among Nigerian firms: Do female directors matters?","authors":"Adamu Adamu Idris, Rokiah Ishak, N. Hassan","doi":"10.21067/JEM.V15I1.3041","DOIUrl":"https://doi.org/10.21067/JEM.V15I1.3041","url":null,"abstract":"This study explores how female director(s) affect the decision to pay dividend in the sub-Saharan Africa. The study specifically employs non-financial firms listed on the Nigerian Stock Exchange Market from 2009-2015 and logit regression as the technique for data analysis. The independent variable of interest in the study is female director. Consistent with the hypothesis, the study found strong association that firms with at least one female director on board are more likely to affect the payment of dividends. The findings subsist after the commencement of the 2011 CCG and when firms with negative earnings were excluded from the main sample. Furthermore, the results do not change when the model was re-estimated using an alternative measure of female director as well as using OLS regression.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47285341","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: 7
Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation? 当银行不受资本弱化监管时，问题会出现吗？
Jurnal Ekonomi Modernisasi Pub Date : 2018-12-28 DOI: 10.21067/JEM.V14I3.2751
A. Saragih
{"title":"Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation?","authors":"A. Saragih","doi":"10.21067/JEM.V14I3.2751","DOIUrl":"https://doi.org/10.21067/JEM.V14I3.2751","url":null,"abstract":"This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK.010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates. Quantitative method was used in this study by conducting regression-fixed effects method on unbalanced panel data. This study found that thin capitalization in banks did not impact effective tax rates significantly. Present research also found that the banks size and profitability were other determinants of the level of tax avoidance in the banks sample. Bank size and profitability had a significant and negative effect on effective tax rate.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49537162","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
Kinerja Pemasaran Berdasarkan Orientasi Pasar Melalui Inovasi Produk Pada UMKM Manufaktur di Kabupaten Bangkalan 基于市场方向的营销表现，通过班加兰县的UMKM制造产品创新
Jurnal Ekonomi Modernisasi Pub Date : 2018-12-28 DOI: 10.21067/jem.v14i3.2799
M. Arief, Rizki Wahyudha Rosiawan
{"title":"Kinerja Pemasaran Berdasarkan Orientasi Pasar Melalui Inovasi Produk Pada UMKM Manufaktur di Kabupaten Bangkalan","authors":"M. Arief, Rizki Wahyudha Rosiawan","doi":"10.21067/jem.v14i3.2799","DOIUrl":"https://doi.org/10.21067/jem.v14i3.2799","url":null,"abstract":"The relationship between market orientation and firm performance have been explored from a several researchers. Even so, there is a gap that can be developed from that relationship, especially if associated with the firm performance measured. This study aims to explore the relationship between market orientation and marketing performance with product innovation as a mediating variable. The data collected from 150 respondents with purposive sampling technique. The results showed that there is a positive relationship between market orientation and all of marketing performance measurement. Furthermore, the study also found that product innovation is mediating the relationship between market orientation and marketing performance. The implications of the research findings have been discussed and there are some recommendations for the future researchers.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46140920","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
Studi Determinan Perilaku Etis Mahasiswa Akuntansi 会计学生的道德行为研究
Jurnal Ekonomi Modernisasi Pub Date : 2018-12-28 DOI: 10.21067/jem.v14i3.2817
Rita Wijayanti
{"title":"Studi Determinan Perilaku Etis Mahasiswa Akuntansi","authors":"Rita Wijayanti","doi":"10.21067/jem.v14i3.2817","DOIUrl":"https://doi.org/10.21067/jem.v14i3.2817","url":null,"abstract":"This study aims to obtain empirical evidence of the influence of machiavellian nature, emotional intelligence, spiritual intelligence, and understanding of accountants professional codes of ethics on accounting students' ethical behavior. Sampling is conducted by a purposive sampling method with the criteria of active students who have taken the I and II Auditing courses as well as the Professional Ethics and Business Sharia. A total of 115 questionnaires could be processed further and each question was assessed using a 5-point Likert Scale. Data analysis using multiple linear regression. The results showed that (1) machiavellian nature affect the ethical behavior of accounting students, where the higher the level machiavellian, the higher the tendency to take unethical actions, (2) spiritual intelligence has a positive effect on ethical behavior of accounting students, and (3) understanding of accountants professional codes of ethics has a positive effect on ethical behavior of accounting students. Another variable, namely emotional intelligence has no effect on the ethical behavior of accounting students. However, the four research variables influence the ethical perceptions of accounting students simultaneously. Research findings indicate the importance of ethical and religious content in the college curriculum.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44395476","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
Pendeteksian Fraud Pada Tata Kelola Penatausahaan Persediaan Badan Layanan Umum 欺诈调查公共服务机构的供应管理
Jurnal Ekonomi Modernisasi Pub Date : 2018-12-28 DOI: 10.21067/JEM.V14I3.2836
Devina Anggraeni
{"title":"Pendeteksian Fraud Pada Tata Kelola Penatausahaan Persediaan Badan Layanan Umum","authors":"Devina Anggraeni","doi":"10.21067/JEM.V14I3.2836","DOIUrl":"https://doi.org/10.21067/JEM.V14I3.2836","url":null,"abstract":"This study aims to analyze and interpret fraud detection on the governance of the BLU inventory administration of University X. This study uses a qualitative approach that focuses on the case study method with the interpretive paradigm. Inventory administration activities at the University of x are inseparable from various obstacles. Such as the lack of coordination between work units in each unit. The results show that inventory administration activities in the University X run less optimally. The finding reveals the problem of financial statement misstatement in the inventory account due to the inconsistency of the operator in entering the exit price (value) of the inventory. So when at the end of the period there is a significant difference in material value (material). The results of this study also provide information about the effectiveness of the accounting system","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44958139","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
Dilema Praktik Kantor Akuntan Publik: Pertautan Antara Keberlangsungan Hidup dengan Kualitas Audit 公共会计实践的困境:生存与审计质量的第一个环节
Jurnal Ekonomi Modernisasi Pub Date : 2018-12-28 DOI: 10.21067/JEM.V14I3.2835
A. Anggraini
{"title":"Dilema Praktik Kantor Akuntan Publik: Pertautan Antara Keberlangsungan Hidup dengan Kualitas Audit","authors":"A. Anggraini","doi":"10.21067/JEM.V14I3.2835","DOIUrl":"https://doi.org/10.21067/JEM.V14I3.2835","url":null,"abstract":"This research focuses on the dilemma of small Public Accounting Firms in maintaining their survival, but still maintaining their audit quality. This research is qualitative research with interpretive paradigm and the case study method. This study shows how Public Accounting Firm X faces a dilemma situation when auditing small clients with low fees, while maintaining their audit quality. Public Accounting Firm X in its survival growth strategy uses a \"zebra\", a \"radar\" and a business diamond strategy. Public Accounting Firm X itself has a dilemma when faced with a small client who can only pay a low fee for audit services, if using the indicator minimum hourly charge-out rates determined by IAPI, then the audit fee cannot be applied on the client. In the end, the audit procedures carried out must be adequate to maintain audit quality, where Public Accounting Firm X uses Excel based Standard Working Paper during audits and cuts the leveling level. Regulations that accommodate more smaller clients in the area are needed related to audit services.","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47179535","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
Menguji Loyalitas Pelanggan Restoran 测试餐厅顾客的忠诚度
Jurnal Ekonomi Modernisasi Pub Date : 2018-08-31 DOI: 10.21067/jem.v14i2.2616
S. Sabar
{"title":"Menguji Loyalitas Pelanggan Restoran","authors":"S. Sabar","doi":"10.21067/jem.v14i2.2616","DOIUrl":"https://doi.org/10.21067/jem.v14i2.2616","url":null,"abstract":"This study aims to examine the effect of service quality on satisfaction and its impact on the restaurant's ability to build customer loyalty. The sampling method used was accidental sampling. The analysis technique used was SEM PLS. The results showed that the quality of service had an impact on satisfaction which led to an increase in restaurant customer loyalty. Managerial implications of research results should be that managers or restaurant owners could improve service quality through reliability, responsiveness, assurance, empathy, tangible so that customer satisfaction increases so that it had an impact on customer loyalty. \u0000 ","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47309259","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
Determinan Praktik Manajemen Laba Riil 确定瑞尔控制实践
Jurnal Ekonomi Modernisasi Pub Date : 2018-08-30 DOI: 10.21067/JEM.V14I1.2510
Koerniawan Dwi Wibawa, Bambang Subroto, Wuryan Andyani
{"title":"Determinan Praktik Manajemen Laba Riil","authors":"Koerniawan Dwi Wibawa, Bambang Subroto, Wuryan Andyani","doi":"10.21067/JEM.V14I1.2510","DOIUrl":"https://doi.org/10.21067/JEM.V14I1.2510","url":null,"abstract":"The aim of this study was to examine the effect of the level financial statement disclosure on earnings management and audit quality in moderating this study. The sample of this study was from LQ45 companies, especially in manufacturing as many as 9 companies with an observation period of 5 years (2012-2016). This study provided empirical evidence that a negative influence between the level of disclosure of financial statements and real earnings management used production costs. But with the proxies of operational cash flow and discretionary costs produce provided a positive relationship. The results of the moderation regression test with production costs as proxy of earnings management provided that audit quality can strengthen the negative effect of the financial disclosure level on earnings management. Other results indicate that audit quality can strengthen the positive influence of the financial disclosure level on earnings management with a proxy for operational cash flows and discretionary costs. The Managerial implications of research was that auditors can examine other factors besides operational cash flow and discretionary costs in carrying out judgment on earnings management practices in the company. \u0000 ","PeriodicalId":31068,"journal":{"name":"Jurnal Ekonomi Modernisasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47291717","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
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