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Jurnal Ekonomi Modernisasi
Published by Universitas Kanjuruhan Malang
ISSN : 0216373X     EISSN : 25024078     DOI : https://doi.org/10.21067
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 17 No. 2 (2021): Juni" : 6 Documents clear
The role of Islamic Corporate Social Responsibility in building corporate image to increase customer loyalty Irmayanti Hasan; Lailatul Farida; Kholilah Kholilah
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.623 KB) | DOI: 10.21067/jem.v17i2.5334

Abstract

This research aims to determine the influence of Islamic Corporate Social Responsibility and Corporate Image on Customer Loyalty. The research was conducted by sending questionnaires to sharia banking customers in Malang. There were 100 respondents to the study. This research is quantitative. The analysis technique used is Partial Least Square. The results showed that Islamic Corporate Social Responsibility affects Corporate Image and Customer Loyalty. This study successfully proved that CSR activities carried out by Sharia banking can increase customers' trust in Sharia banking. Besides, the survey results also showed that corporate image could not mediate ICSR's influence on customer loyalty because many customers do not know CSR activities done by Sharia banking. This study's limitations were question items in the questionnaire that did not pass the validity and reality test and a relatively small number of respondents. Further research can use question items that better describe the variables used, and analysis can be done on sharia banking customers throughout Indonesia so that the results can be more generalized.
Pengaruh tata kelola perusahaan, kualitas audit, dan konservatisme terhadap persyaratan agunan pinjaman Rani Puspa; Leni Triana; Rina Nopianti; Prastika Suwandi Tjeng
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.78 KB) | DOI: 10.21067/jem.v17i2.5419

Abstract

Debtors and creditors have equal access to information about default risks in competitive credit markets. Loan collateral is less important in credit decision-making in these circumstances. However, in emerging credit markets such as Indonesia, where debtors and creditors do not have equal information about a firm's prospects, the use of collateral to mitigate default risk has become common practice. Despite the strong theoretical framework for the use of collateral to secure creditors from credit risk, some Indonesian firms are exempt from providing collateral for bank debts. This study looks at how the independence of the Board of Commissioners, governance committees, audit quality, and conservatism affect the likelihood of using debt collateral. Around 785 firms listed on the Indonesia Stock Exchange were collected using Slovin's formula, during the sample period of 2017-2020. According to logistic regression analysis, firms with a more independent Board of Commissioners, a separate governance committee, Big 4 auditors, and conservative accounting policies are less likely to provide loan collateral
Detection of fraudulent financial reporting trough the Crowe’s Fraud Pentagon Theory in primary consumer goods indexed Maulida Dwi Kartikasari; Sumarno Sumarno; Rizki Nur Fitriani
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.222 KB) | DOI: 10.21067/jem.v17i2.5484

Abstract

The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial statements. The data was collected by using the documentation method, while the data analysis used was descriptive analysis, classical assumption test, and hypothesis testing. The population in this study were companies IDX Industrial Classification Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample in this study was 11 companies selected by the purposive sampling method. Based on the multiple linear regression analysis, the results show that opportunity, rationalization, and arrogance have a significant positive effects on fraud detection in Primary Consumer Goods Indexed. This means that rationalization, opportunity, and arrogance can detect fraudulent financial statements. However, the pressure and competence variables have a significance value below 5%. This means that the two variables do not have a significant effect on the detection of fraudulent financial reporting in companies indexed by primary consumer goods in the food and beverage sub-sector.
Analisis faktor-faktor yang mempengaruhi struktur modal di Bursa Efek Indonesia Hendi Hendi; Yenny Susanti
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.456 KB) | DOI: 10.21067/jem.v17i2.5528

Abstract

Capital structure is a combination of capital and debt so that it is very influential on the company's financial position. To finance operations, companies can use funds from debt or capital. However, the company's management must know whether the company is able to bear the financial risks or costs of these funds to prevent the company's bankruptcy. The purpose of this research is to analyze the factors that influence the capital structure. The independent variables are corporate tax rates, non-debt tax savings, investment opportunity sets, sales growth, and profitability. The sample data tested were obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). The reporting period used in this study was five years and amounted to 2,210. The data obtained were then processed through the SPSS 25 and Eviews 10 systems. The results revealed that corporate tax rates and profitability have a significant negative effect on capital structure. There is a significant positive effect of the investment opportunity set variable and sales growth on the owned capital structure. Another finding is that non-debt tax savings have no significant effect on capital structure.
Economic benefit, convenience dan risk benefit dalam mempengaruhi penggunaan Fintech yang berulang Fani Firmansyah; Choirul Rozi; Maretha Ika Prajawati
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.217 KB) | DOI: 10.21067/jem.v17i2.5578

Abstract

Almost all activities in all sectors are supported by technology and information. Fintech has attracted much attention, but the current use of Fintech is still in doubt. This study aims specifically to determine the specific benefits that are felt as well as the negative impacts arising from the use of Fintech together can influence the use of Fintech repeatedly, specifically for the younger generation. This type of research is quantitative research. The sampling method used is Quota Sampling. In this study, 20 samples will be taken from several universities in Malang. Based on the results of the research and discussion of this study, it can be concluded that the higher the economic benefits and comfort provided by Fintech, the higher the recurring assistance for Fintech. Financial risk (financial influence) as a moderating variable that influences the effect of economic benefits (economic benefits) on the continuation of financial technology intentions (intention to use repeatedly in financial technology products). The financial risk offered by Fintech means the higher interest in using Fintech because of the higher the level of Fintech usage the higher.
Perilaku Investasi sebagai penerapan gaya hidup halal masyarakat Indonesia: tinjauan Theory of Planned Behavior Mega Noerman Ningtyas; Dyah Febriantina Istiqomah
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.401 KB) | DOI: 10.21067/jem.v17i2.5642

Abstract

The survey shows that the community's ability to utilize Islamic financial products is still low. This fact contradicts the potential development of a halal lifestyle and the increasing number of middle-class Muslims, and the fact that 87.2% of Indonesians are Muslim. It turns out that not many people know and take advantage of Islamic financial products, including Islamic investment. The purpose of the study was to determine the factors behind investment behaviour in sharia instruments as a form of implementing the halal lifestyle of people in Indonesia. The research subjects are Muslims who have or are currently investing in sharia securities, with 100 respondents. Data were collected by distributing online questionnaires. The data analysis technique uses Partial Least Square. The results show that attitudes and perceived behavioural control affect intention in investing in sharia securities, while subjective norms do not affect. Investment intention in sharia securities affects investment decisions. This study proves that investors' assessments and perceptions of factors that can support their investment activities, such as knowledge and skills, can influence their interest in investing in the Islamic capital market. Thus, it is essential to conduct training for novice investors to provide exposure to the Islamic capital market.

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