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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 5 Documents
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Search results for , issue "Vol. 18 No. 3 (2022)" : 5 Documents clear
Financial leverage and ASEAN corporate governance scorecard on accounting conservatism Diyah Santi Hariyani; Afrida Dwi Agustine; Wenni Wahyuandari; Eni Minarni
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7410

Abstract

This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism.  This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.
Determinant factors of customers’ purchase intention on the usage of travel shopping application Leonytha Meriana; Kurniawati Kurniawati
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7432

Abstract

Nowadays, online reservations to fulfill traveling needs have been widely expanded. Existing travel applications have multiple offerings to maintain customers or grab potential buyers. Therefore, it is essential to identify determinant factors of customers’ purchase intention on online travel shopping application usage. This study applied the Technology Acceptance Model, Diffusion of Innovation Theory, and Theory of Planned Behavior as theoretical perspective guidance. There were 253 responses collected via an online survey. The data were analyzed using structural equation modeling (SEM). The result of this study showed that purchase intentions (PIN) were determined by communicability (CMB), attitude (ATD), and perceived behavioral control (PBC). Unlike PBC, which directly relates to PIN, brand awareness (BAW) did not contribute directly but was fully mediated by CMB. In addition to that, BAW did have a positive association with CMB. Meanwhile, ATD on the usage of travel apps was prevalently formed by perceived relative advantages (PRA) and perceived technological congruence (PTC). ATD also played a mediating role between PRA and PIN. However, it did not apply between PTC and PIN. These results may help the travel providers focus on strategies to generate the PIN.
ELM (Elaboration Likelihood Model) paradigm in snack SMEs: Experimental study Calvin Cliff Surjadi; Teofilus Teofilus; Gladys Greselda Gosal; Auditia Setiobudi; Mohammad Fakhruddin Mudzakkir
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7445

Abstract

This study aims to determine whether the information quality, product variety, and packaging have a significant effect on consumer purchase intention in SMEs located in Surabaya that are engaged in the snack sector. This study uses an elaboration likelihood model theory approach to assist in analyzing the way a person processes information which will later assist in increasing purchase intention. This research uses an experimental research method, with the sample number of 270 students of Universitas Ciputra Surabaya as its participants, which are divided into 9 groups of different experimental conditions. Sampling technique uses probability sampling, and the data analysis process is done using SPSS and JASP analysis tools. The results of this research indicate that the three variables individually have a significant effect on purchase intention, but further finding shows that these three variables simultaneously do not have a significant effect on purchase intention, except for the variables representing the peripheral route, that is, product variety and packaging. Based on these findings, it is concluded that when consumers are interested in buying a product, the consumers will tend to pay attention to one thing, whether through the central route or the peripheral route.
Pengaruh leader member exchange terhadap kinerja karyawan dengan budaya tri hita karana sebagai pemoderasi Ketut Gunawan; Fridayana Yudiaatmaja; Nyoman Suandana; Ni Ketut Adi Mekarsari
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7449

Abstract

This study aims to investigate the effect of the Leader Member Exchange (LMX) on employee performance, as well as the role of tri hita karana culture as a moderator of the influence of LMX on employee performance. The research was conducted at Perumda Air Minum Tirta Hita, Buleleng Regency, where 73 employees were involved in this research. This study uses a quantitative approach and Moderate Regression analysis for data analysis. The results showed that there was a significant effect of LMX on employee performance, the tri hita karana culture had a significant effect on employee performance, and the interaction between LMX and the tri hita karana culture can strengthen employee performance. Discussions on important points in the tri hita karana culture can be adopted as a stimulus in improving LMX and employee performance at Perumda Air Minum Tirta Hita.
Menilai pertumbuhan dan trend pada studi sustainable development goals: Analisis bibliometrik Supami Wahyu Setiyowati; Fauzan Fauzan; Susmita Dian Indiraswari
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7581

Abstract

Scientific production on the Sustainable Development Goals has grown in recent years. However, there is still little research that provides a global picture of this topic. The purpose of research is to identify research trends and scientific production from time to time. Bibliometric analysis was used to analyze a sample of 3608 articles published between 1996 and 2022. Sustainable Development Goals is a query used in article titles to obtain metadata from the Scopus bibliographic database. Microsoft excel was used to perform frequency analysis, VOSviewer for data visualization and Harzing's Publish or Perish was used for citation metrics. The results show that there is an increase in the literature on the Sustainable Development Goals from 1996 to 2022, and a significant increase since 2016. There have been various studies involving multi-author collaboration published in multiple languages, with a total of 32 authors. from 141 different countries and 32 institutions. The United States was the largest contributor to this study. Most publications are published by Sustainability Switzerland. These findings could aid future research related to the overview of Sustainable Development Goals research around the world over time.

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