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Contact Name
Sulistyo
Contact Email
endiswk@unikama.ac.id
Phone
+62341-801488
Journal Mail Official
jurnal.modernisasi@unikama.ac.id
Editorial Address
Fakultas Ekonomika dan Bisnis Universitas Kanjuruhan Malang Jl. S. Supriadi No. 48 Malang (65148)
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Ekonomi Modernisasi
ISSN : 0216373X     EISSN : 25024078     DOI : https://doi.org/10.21067
Core Subject : Economy, Science,
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 with fully open access. 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, University of Kanjuruhan Malang, Indonesia. Jurnal Ekonomi Modernisasi promotes the ideas and information among researchers that have been achieved in the area of: financial management, marketing management, human resource management, behavior organizational, good governance, strategic management, entrepreneurship, management accounting, financial accounting, public sector accounting, Islamic accounting, auditing, taxation, business ethics.
Articles 5 Documents
Search results for , issue "Vol. 16 No. 2 (2020): Juni" : 5 Documents clear
Peran ekonomi digital terhadap hubungan ASEAN-Korea Free Trade Area (AKFTA) Ghina Fitri Ariesta Susilo; Utpala Rani
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.602 KB) | DOI: 10.21067/jem.v16i2.4827

Abstract

This study is a qualitative desk research that examines the role of the digital economy in the ASEAN-Korea Free Trade Area (AKFTA) relations. ASEAN and Korea pay attention to the development of the 4.0 revolution and form the ASEAN-Korea Free Trade Area (AKFTA) to establish mutually beneficial relations. The development of the 4.0 industrial revolution has the potential to increase the level of global income and improve the quality of life of populations around the world. The success of the Korean industry can provide very valuable lessons for ASEAN by inspiring this group of countries to implement a digital economy. The partnership reflects the potential benefits of industrial improvement through digitalization and automation, the ASEAN-Republic of Korea Cooperation Center has implemented several trade and investment programs in industry segments related to Industry 4.0. AKFTA will enhance the international competitiveness of ASEAN and Korea by promoting the competition and efficiency that both parties have. AKFTA will shift the trade balance to ASEAN encourage rapid growth of the digital economy and give positive impacts to both parties.
Bekerja dari rumah: implementasinya pada U-Learning selama pandemi virus Covid-19 Dianawati Suryaningtyas
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.122 KB) | DOI: 10.21067/jem.v16i2.4837

Abstract

Work from home becomes a solution in Covid-19 pandemic condition. This research aims to explore work from home through U-Learning implementation which is done by lecturers from management and informatics in a private university in Malang. The method used was a qualitative case study with 11 participants who were reached by WhatsApp and returned completed answers of written interviews and photos. All participants implemented U-Learning using the Google Classroom application, while 2 participants added Zoom and Whatsapp applications. Some participants provided a room as a specific place for working from home. Meanwhile, others provided pleasant places in their home to do working although some disturbances from families still happened. Almost all participants felt the benefit of working from home, such as being closer to family and flexibility in time management between working and family, so as to achieve balance. Despite this, participants could not optimize the process of U-Learning caused by technical aspects and also family activities. The limitation of this study is using 11 participants only. For future research suggested using more participants and another method to a better results.
Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi Ryan Rich Tampubolon; Valentine Siagian
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.138 KB) | DOI: 10.21067/jem.v16i2.4954

Abstract

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.
Analisis perbandingan kinerja keuangan provinsi di Pulau Jawa dan Pulau Sumatera Muhammad Hamdan Sayadi
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.488 KB) | DOI: 10.21067/jem.v16i2.4958

Abstract

The local governments are expected to be able objectify the local budget, especially the revenue that becomes the main source to objectify the expenditure budget. Local governments can be autonomous if its can maximize their potency, especially the local revenue. This paper aims to analyze the level of regional financial dependence and degree of decentralization in the provinces which is located in the Sumatera island and Java with the comparison of financial performance between the provinces. This paper used the method of quantitative descriptive with the ratio of regional financial dependence and degree of decentralization as the analysis tools. The results indicated that financial performance of provinces in the Java island much better than provinces in the Sumatera island because its had much better the realization of local revenue. The factor that affecting financial performance of provinces in the Java island much better was the good ability to acquire local revenue so that it can make very low level of regional financial dependence to the central government and very good degree of decentralization
Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder Ulfatul Khasanah; Rina Sulistyowati; Agung Hirmantono; Mas’adah Mas’adah
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.739 KB) | DOI: 10.21067/jem.v16i2.4981

Abstract

This study aims to obtain empirical evidence regarding the effect of cost accounting information on firm value and its implications for corporate responsibility to stakeholders. This research was conducted at consumer goods industrial sector companies listed on the IDX. The sample in this study consisted of 18 companies for 5 years, so that the data processed in this study were 90 data. Data analysis techniques using path analysis. The results showed that the indirect effect of the variable production costs on interest expense through firm value was non-significant. Meanwhile, the indirect effect of the production costs on tax expense through firm value is significant. Likewise, the indirect effect of the production costs variable on dividends through firm value, which is also significant. The research results can be considered for the company in terms of debt policy and dividend policy and for the government in determining taxes.

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