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INDONESIA
MODUS-Jurnal Ekonomi dan Bisnis
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08521875     EISSN : 25493787     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MODUS Journal published twice a year in March and September. This journal publish empirical and conceptual research in the areas of accounting, economics, business and management and first published in 1983 by the Faculty of Economics, Universitas Atma Jaya Yogyakarta. This journal open to researchers and academics who are interested in writing articles in the fields of accounting, economics, business and management to be published.
Arjuna Subject : -
Articles 282 Documents
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ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT Cahyani, Krisnati Adi; Sanjaya, I Putu Sugiartha
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.584

Abstract

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX
PENGARUH EFEKTIVITAS DAN KEPERCAYAAN ATAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PENGGUNA SISTEM PADA HOTEL–HOTEL BERBINTANG DI YOGYAKARTA Krisiani, Vincencia; Dewi, A Fenyta
Modus Journals Vol 25, No 1 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i1.547

Abstract

Tis study aims to provide empirical evidence of the infuence the efectiveness and reliability of the accounting information system on performance users on the system of hotels in Yogyakarta. Te data of this study collected through a survey questionnaire, while the linear regression analysis simple and multiple used to test the data. Variables tested in this study was the efectiveness of information systems accounting as an independent variable, confdence in information systems accounting as an independent variable, and performance of the system as a user dependent variable. Based on the hypothesis test is performed, this study provides evidence. Empirical: (1) the efectiveness of accounting information systems a positive efect on the system users, (2) the trust accounting information system positive efect on the users of the system, (3) efectiveness and confdence over the accounting information.Keywords: accounting information systems efectiveness, confdence in the system accounting information, the performance of system user.
PENGARUH KEPEMILIKAN ULTIMAT TERHADAP KEINFORMATIFAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Susilowati, Isabella Henny; Sanjaya, IPutu Sugiartha
Modus Journals Vol 27, No 1 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.565

Abstract

Ultimate ownership is ownership directly and indirectly in public companies to identify the ultimate owners of public Vendor. Ultimate owner has the right greater control of cash fow rights is called the controlling shareholder. This causes problems between controlling shareholders and non-controlling shareholders, which will afect earnings informativeness. Informativeness proft is profit information that could afect stock returns. This study uses the 149 companies listed on the Stock Exchange in 2004-2009. Te data used in this study is proft and equity in the annual fnancial statements, as well as the ownership of the company. Tis test uses regression analysis moderasian with moderating variable Cash Flow Right Leverage (CFRL). CFRL is the diference between control rights to cash fow rights. The results of this study showed that the diference of control rights to cash fow rights owned by the controlling shareholders make a proft informativeness be low because shareholders can infuence policy to make accounting information, thus making proft informativeness be low.Keywords: ultimate ownership, control rights, cash fow rights, earnings informativeness.
METODE TRANSFER PENGETAHUAN PADA PERUSAHAAN KELUARGA DI INDONESIA Kusuma, Gabriella Hanny
Modus Journals Vol 27, No 2 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i2.552

Abstract

This study aims to explore the intergenerational knowledge transfer mechanism in family frms. Using the case study method, this qualitative research examines 14 family frms. Data were obtained through semi-structured inter views with participants, and then analyzed by using content analysis. Visual mapping and temporal bracketing techniques were also used for data analysis. Data source triangulation and member checking methods were utilized to test the validity and reliability of the data. The fndings show that interpersonal relationship between the predecessor (parents) and the successor (children) is needed in the knowledge transfer process. The physical presence of the predecessor and the direct involvement of the successor in the business are two important elements in the knowledge transfer process, wherein the successor obtains information from inside and outside the frm. The intergenerational knowledge transfer process allows the successor to get real experiences and to run their own experiments. Learning-by-doing is a knowledge transfer method that is commonly used in family firms.Keywords: family business company, predecessor, successor, transfer knowledge.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan, dengan Komposisi Aset dan Ukuran Perusahaan sebagai Variabel Kontrol Maretha, Nadya; Purwaningsih, Anna
Modus Journals Vol 25, No 2 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i2.560

Abstract

This research aims at revealing empirical proofs of Good Corporate Governance (GCG) implementation efect on frm performance. The samples are taken f rom frms listed in The Indonesian Institute for Corporate Governance (IICG) from 2007 - 2011 and Indonesian Stock Exchange 2006 – 2010. The numbers of the frms are 79. The independent variable is GCG measured with CGPI ranking score, meanwhile the dependent variable is the frms’performance proxied with ROE. The control variables are the composition of asset (asset) and frm’s size (size). Te hypothesis test employs multiple regression testing. The taken data are normally distributed and they fulfll classic assumption. The result shows that GCG positively infuence frms’ performance proxied with ROE. Despites, the two control variables, asset and size, statistically give positive infuence towards frms’performance.Keywords: asset, frms’ performance, firms’ size, good corporate governance (GCG), ROE
PENGARUH FAKTOR SOSIAL, PERSONAL, PSYCHOLOGICAL, DAN KULTURAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN CENTRO DEPARTMENT STORE MELALUI STIMULUS MIDNIGHT SALE Yuriska, Mega Retna; Sukirno, Ign
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.579

Abstract

Midnight sale is one strategy that can provide stimuli to the customer purchase decision.However, the main factor or basis that contribute to the purchase decision by Schifman and Kanuk (2004) as quoted by Samuel, et al., (2005) are social factors, personal factors, psychological factors, and cultural factors. Consumer purchasing decisions due to social factors infuenced by some small groups like, group or group play, family, and the role and status (Kotler and Armstrong, 2004).Tis study was conducted to determine consumers’ assessment of social factors, personal factors, psychological factors, and cultural factors, consumer purchasing decisions knowing that stimulated by midnight sale and determine the infuence of social factors, personal factors, psychological factors, and cultural factors on consumer purchasing decisions Centro Department Store which distimuli by midnight sale. This research was conducted in Yogyakarta, namely the consumers Centro Department Store in June 2013.Te results showed that consumers have a good assessment on social factors, personal factors, psychological factors, cultural factors. Consumers have high purchasing decision in Centro Department Store during a midnight sale promotion program. Social factors, personal factors, psychological factors, and cultural factors simultaneously have a signifcant infuence on consumer purchasing decisions. Social factors, personal factors, psychological factors, and cultural factors have a positive and signifcant impact on consumer purchasing decisions.Keywords: Social factors, Personal factors, psychological factors, cultural factors, purchase decision
STUDI LITERASI PENGEMBANGAN MANAJEMEN KLUB SEPAKBOLA DI INDONESIA Andrew, Richard; Suryawan, Ian Nurpatria
Modus Journals Vol 27, No 2 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i2.555

Abstract

Abstract Football is the most popular sport in the World and in Indonesia. However, it seems that at the moment many difculties and challenges occur in Indonesian sport industry that impede the development. Another problem that become serious issue is the dispute between Indonesian Football Association with the Indonesian Ministry of Youth and Sports. The issue grows since there was an organizational problem within Indonesian League clubs from Surabaya and Malang East Java Indonesia. Based on some similar event abroad, those kinds of issues should be resolved with an integrated management system within Indonesian Football Club. The main purpose of this literacy study is to improve the quality of football club management in Indonesian Football Clubs as an alternative to the development of tourism in Indonesia.Keywords: Football, Management, PSSI, Tourism.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Aditama, Ferry; Purwaningsih, Anna
Modus Journals Vol 26, No 1 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i1.576

Abstract

This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive efect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit.Keywords : earning management, earning threshold, tax planning, taxation.
PENGARUH KREDIBILITAS ENDORSER AGNES MONICA DALAM IKLAN KARTU PRABAYAR SIMPATI DI TELEVISI TERHADAP MINAT BELI KONSUMEN Sartika, Bahqrin; Sukirno, Ign
Modus Journals Vol 26, No 2 (2014): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v26i2.585

Abstract

This study aims to determine consumers’ assessment of the credibility of the endorser Agnes Monica and diferences in terms of assessment based on gender diferences and the amount of pocket money a student / month and determine the infuence of Agnes Monica credibility endorser in ads on television sympathy prepaid cards to consumers to buy. The sampling method used is a method porpusive sampling. Sample in this study were 100 respondents who are consumers who never saw Agnes Monica in prabyar sympathy card advertisement on television. To test this hypothesis, used four methods of analysis is Mean Arithmetic, One Sample t-test, independent sample T-test and Multiple Linear Regression Analysis. Results of Mean arithmetic of consumer ratings of variable attractiveness and good expertise while for variable trustworthiness is pretty good. Results of analysis Independent Sample T-test there was no diference consumer ratings were reviewed based on gender diferences. Meanwhile, when the review is based on the diference in the amount of student’s money per month showed diferences in consumer ratings for the variable expertise. Multiple Linear Regression analysis results that there is a signifcant and positive efect on the variable trustworthiness and expertise and there is no signifcant negative infuence and attractiveness to the variable.Keywords: celebrity endorser credibility, attractiveness, trustworthiness, expertise, buying interest.
ANALISIS TINGKAT BRAND LOYALTY PADA PRODUK PEMBERSIH WAJAH MEREK “PONDS” Efendi, Linanita Oktarina; Krisnadewara, P Didit
Modus Journals Vol 25, No 1 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i1.546

Abstract

Paradigm or new marketing concepts, more emphasis on long-term relationships that are performed continuously between consumers and producers. In other words, the concept of a new marketing emphasis on consumer loyalty to the company or brand. This study was conducted to determine the level of brand loyalty in the consumer products brand Pond’s facial cleanser and examine diferences in the assessment of consumer products brand Pond’s facial cleanser in terms of diferences in consumer characteristics. Data were analyzed from 137 consumers of the brand Pond’s facial cleanser. Te results of the study provide information that, 64.2 % of consumers achieve a level of committed buyer superbly, while the lowest rate (switcher) contained 16.8 % of respondents who like moving brand facial cleanser products. Oneway ANOVA analysis results are known there is a diference in the dimensions of consumer ratings committed buyer based on diferences in age, and the satisfed buyer dimensions, the liking of the brand, and committed buyer based on diferent jobs.Keywords:  switcher, habitual buyers, satisfed buyer, the liking of the brand, committed buyer customer loyalty.

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