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<![CDATA[PENGARUH IDEALISME DAN RELATIVISME TERHADAP SENSITIVITAS ETIKA MAHASISWA BISNIS DI YOGYAKARTA ]]>
<![CDATA[FRASTO BIYANTO]]>;
<![CDATA[YUSTI PUJISARI]]>
<![CDATA[ Jurnal Manajerial Vol 3 No 2 (2016): JURNAL MANAJERIAL ]]>
Publisher : <![CDATA[Program Studi Manajemen Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jurnalmanajerial.v3i2.507
<![CDATA[This study aims to examine the relationship between ethical orientation and ethical sensitivity. Ethical orientation variables are divided into 2 parts, namely idealism and relativism. In addition, this study also examines differences in ethical sensitivity, idealism and relativism based on gender (male and female) and college time (junior and senior students).The proposed hypothesis is 3 parts. The first part consists of Ha1a and Ha1b. The results of alternative hypothesis 1a, namely there is a positive influence between idealism orientation on ethical sensitivity. The result of alternative hypothesis 1b is that there is a negative influence between ethical orientation (relativism) on ethical sensitivity.Part 2 hypothesis examines differences in ethical sensitivity, idealism and relativism based on gender. There are 3 alternative hypotheses in part 2 and are tested by ANOVA test. The result is only differences in relativism based on gender that are empirically supported.The third part of the hypothesis examines the differences in ethical sensitivity, idealism and relativism based on differences in college time. There are 3 alternative hypotheses in this 3rd section and are tested by ANOVA test. The results show that there are differences in ethical orientation both in the dimensions of idealism and relativism based on college (senior and junior students)]]>
<![CDATA[KESADARAN (AWARENESS) DAN PEMAHAMAN (UNDERSTANDING) AKUNTAN PENDIDIK TERHADAP XBRL ]]>
<![CDATA[Yusti Pujisari]]>;
<![CDATA[Frasto Biyanto]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v3i1.4194
<![CDATA[XBRL is a global standard that enables financial information to be analyzedquickly, cheaply, and easily and increases access by users. Since 2015 Indonesia Exchange (IDX) has encouraged companies in Indonesia to adopt XBRL for their financial report. XBRL format made by IDX called IDX Taxonomy 2014. The adoption of XBRL in company financial report finally has an impact to the accounting education. This is because reducing and eliminating the gap between accounting education and accounting practice must always be sought. The purpose of this study is to explore the awareness and understanding of accounting educators in Indonesiaabout XBRL.Accounting educators are the profession which have responsibility in accounting education development. There were 124 accounting educators as a sample from several universities in Indonesia. The questionnaires were used to obtain the data, which distributed via email and social media. The results show that most of accounting educators do not aware and understand about what XBRL is. However, they who have not know about XBRL yet, has a curiosity and want to learn more about XBRL. ]]>
<![CDATA[UNRAVELING BRAND EQUITY: STRATEGIES TO IMPROVE CONSUMER PURCHASE DECISION ]]>
<![CDATA[Tekat Sukomardojo]]>;
<![CDATA[Frasto Biyanto]]>;
<![CDATA[Reni Sara Indrawati]]>;
<![CDATA[Khotimatul Barki]]>;
<![CDATA[Syamsuddin Syamsuddin]]>
<![CDATA[ Branding: Jurnal Manajemen dan Bisnis Vol 2, No 1 (2023): BRANDING: Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/jb.v2i1.28966
<![CDATA[Marketing strategy is an important element in the business world. One of the objectives of the marketing strategy is to increase consumer buying decisions. This can be done by utilizing the equity of a brand. This research will aim to look at how to increase consumer purchasing decisions by using brand equity. This type of research is descriptive qualitative research. The data used in this study comes from various research results and previous studies which still have relevance to the content of the research. The results of this study then found that brand equity cannot be ignored as a driver of consumer purchasing decisions. There are several strategies to increase brand equity. This can be done by conducting marketing campaigns to increase brand awareness, by collaborating with artists or influencers. By using these various strategies, consumer purchasing decisions can be significantly improved.]]>
<![CDATA[Integration of Team Performance, Emotional Intelligence, and Human Resource Management Practices: A Systematic Review ]]>
<![CDATA[Anacleto Roberto Carolina Soares]]>;
<![CDATA[Francisco Martins Da Silva]]>;
<![CDATA[Frasto Biyanto]]>;
<![CDATA[Miswanto Miswanto]]>;
<![CDATA[Wing Wahyu Winarno]]>
<![CDATA[ International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijabm.v3i4.10760
<![CDATA[In this article, we will discuss how to combine team performance with emotional intelligence and use human resource management practices in an increasingly competitive globalization situation. Research data was collected through trusted journal databases such as Scopus and Google Scholar to ensure broad and relevant literature coverage. You can search for literature using Publish or Perish (POP) applications and enter keywords relevant to the research subject. In order to gain a more holistic understanding of the research subject, data collection involved combined methods using quantitative and qualitative analysis. In the current era of globalization, the level of productivity and sustainability of an organization can be improved through teams that work effectively, have good emotional intelligence skills, and implement optimal human resource management practices. The importance of this Research is highly visible in increasing understanding of the relationship between these factors and how they affect business today]]>
<![CDATA[Integration of Team Performance, Emotional Intelligence, and Human Resource Management Practices: A Systematic Review ]]>
<![CDATA[Anacleto Roberto Carolina Soares]]>;
<![CDATA[Francisco Martins Da Silva]]>;
<![CDATA[Frasto Biyanto]]>;
<![CDATA[Miswanto Miswanto]]>;
<![CDATA[Wing Wahyu Winarno]]>
<![CDATA[ International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijabm.v3i4.10760
<![CDATA[In this article, we will discuss how to combine team performance with emotional intelligence and use human resource management practices in an increasingly competitive globalization situation. Research data was collected through trusted journal databases such as Scopus and Google Scholar to ensure broad and relevant literature coverage. You can search for literature using Publish or Perish (POP) applications and enter keywords relevant to the research subject. In order to gain a more holistic understanding of the research subject, data collection involved combined methods using quantitative and qualitative analysis. In the current era of globalization, the level of productivity and sustainability of an organization can be improved through teams that work effectively, have good emotional intelligence skills, and implement optimal human resource management practices. The importance of this Research is highly visible in increasing understanding of the relationship between these factors and how they affect business today]]>
<![CDATA[Pengaruh Daya Tarik Audiovisual Influencer terhadap Kerterlibatan Perilaku Konsumen dengan Interaksi Influencer-Pelanggan sebagai Mediasi ]]>
<![CDATA[Hening Hasna Reswara]]>;
<![CDATA[Wing Wahyu Winarno]]>;
<![CDATA[Frasto Biyanto]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the influence of influencers' audiovisual attractiveness on consumer behavioral engagement, with influencer-customer interaction as a mediating factor. The study employs the Source Credibility Theory, focusing on the dimensions of attractiveness, expertise, and trustworthiness. Influencers, through video content sharing their personal experiences and recommendations, can evoke positive responses from consumers. This research also explores how audiovisual content and influencer marketing on TikTok, a rapidly growing platform in Indonesia, affect consumer engagement with online booking platforms for hotels and transportation. The study was conducted using a survey method, distributing questionnaires via Google Forms, and analyzed using SEM Smart PLS 3.0. The study aims to fill the gap in understanding the role of audiovisual attractiveness in fostering consumer engagement within the context of online booking services in Indonesia. The findings are expected to guide marketing strategies and provide insights for future research in consumer behavior and influencer marketing.]]>
<![CDATA[PENGARUH WORK LIFE BALANCE, EMPLOYE ENGAGEMENT, BURNOUT DAN ORGANIZATINAL JUSTICE TERHADAP TURNOVER INTENTION PADA KARYAWAN GENERASI Z ]]>
<![CDATA[Anggara Pramushinta]]>;
<![CDATA[Wing Wahyu Winarto]]>;
<![CDATA[Frasto Biyanto]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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DOI: 10.572349/neraca.v2i12.2920
<![CDATA[Turnover intention atau niat berpindah karyawan adalah untuk berhenti dari pekerjaan, sehingga tingginya niat berpindah ini akan berdampak buruk bagi organisasi. Niat berpindah menjadi masalah yang dihadapi oleh manajer atau pimpinan organisasi dalam menjamin keberlangsungan hidup organisasi. Niat berpindah atau turnover intention ini muncul ketika karyawan merasa tidak mendapat keseimbangan antara kehidupan dan pekerjaan, ketika karyawan merasa tidak mendapat perlakuan adil dari organisasi, stress menghadapi beban pekerjaan dan keterikatan dengan organisasi. Dalam penelitian ini menggunakan pendekatan kuantitatif dengan jenis serta sumber data merupakan data primer yang diperoleh dari kuesioner yang disebarkan kepada responden yaitu karyawan generasi Z yang bekerja di Yogyakarta berjumlah 100 responden. Analisis data menggunakan SPSS 23, Hasil temuan menunjukan work life balance, organizational justice dan burnout berpengaruh signifikan terhadap turnover intention dan employee engagement tidak berpengaruh signifikan terhadap turnover intention.]]>
<![CDATA[Dampak Efek Pengamat, Sistem Whistleblowing, Asimetri Informasi, dan Tekanan Finansial pada Terjadinya Kecurangan dalam Laporan Keuangan ]]>
<![CDATA[Dewi, Risma Wati]]>;
<![CDATA[Hatta, Atika Jauhari]]>;
<![CDATA[Biyanto, Frasto]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i2.6961
<![CDATA[This research was conducted to investigate the impact of the bystander effect, whistleblowing system, information asymmetry, and financial pressure on the condition of financial reports among employees of the Special Region of Yogyakarta Province and Central Java Province. A total of 102 employees were taken as samples using a purposive sampling method, and data collection was carried out through distributing questionnaires. Data analysis uses Multiple Linear Regression Analysis techniques. Research findings show that (1) the bystander effect variable has a significant positive influence on the condition of financial statements; (2) the violation reporting system variable has a significant positive effect on the condition of the financial statements; (3) the information asymmetry variable has a significant influence on the condition of financial statements; (4) The financial pressure variable also has a significant effect on the condition of the financial statements. These results provide an in-depth understanding of the factors that influence the condition of financial reports in the work environment. The implication is that organizations need to strengthen internal reporting systems, reduce information inequality, and manage financial pressures to prevent conditions from occurring. This research contributes to the context of corporate financial security and integrity and can be a basis for the development of more effective anti-fraud policies in the future..]]>
<![CDATA[Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta) ]]>
<![CDATA[Pujisari, Yusti]]>;
<![CDATA[Biyanto, Frasto]]>;
<![CDATA[Vidyaningrum, Bunga]]>;
<![CDATA[Affan, Junaidi]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.16.1.2024.57-69
<![CDATA[In general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students) and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the university]]>
<![CDATA[The Influence of Competitive Advantage, Market Orientation, and Partnerships on Reddoorz's Marketing Performance ]]>
<![CDATA[Yohanes Robinsius Neno]]>;
<![CDATA[Miswanto Miswanto]]>;
<![CDATA[Baldric Siregar]]>;
<![CDATA[Frasto Biyanto]]>
<![CDATA[ Indonesian Journal of Contemporary Multidisciplinary Research Vol. 3 No. 6 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/modern.v3i6.12545
<![CDATA[The aim of this study is to evaluate the impact of competitive advantage, market orientation, and partnerships on the marketing performance of RedDoorz, a rapidly growing budget accommodation platform in Indonesia. Using a quantitative approach, primary data were collected through questionnaires distributed to 40 selected respondents using a purposive sampling technique. Based on multiple linear regression analysis, the findings indicate that competitive advantage and partnerships have a positive and significant influence on marketing performance, while market orientation does not show a significant effect. Theoretically, this study supports the resource-based view theory and serves as a reference for future research in this area. Practically, the findings can be utilized by RedDoorz management to formulate strategies aimed at enhancing competitiveness and marketing performance amidst increasingly intense competition.]]>
