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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Manajemen "E M O R" INVENTORY: JURNAL AKUNTANSI Jurnal Manajerial Dinasti International Journal of Digital Business Management IDEI: Jurnal Ekonomi & Bisnis TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika Jurnal Arastirma juremi: jurnal riset ekonomi ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) International Journal of Islamic Business and Management Review Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Branding: Jurnal Manajemen & Bisnis KINERJA : Jurnal Ekonomi dan Bisnis J-CEKI

BIYANTO, FRASTO

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Author-ID : 1878185

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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PENGARUH IDEALISME DAN RELATIVISME TERHADAP SENSITIVITAS ETIKA MAHASISWA BISNIS DI YOGYAKARTA FRASTO BIYANTO; YUSTI PUJISARI
Jurnal Manajerial Vol 3 No 2 (2016): JURNAL MANAJERIAL
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

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)

KESADARAN (AWARENESS) DAN PEMAHAMAN (UNDERSTANDING) AKUNTAN PENDIDIK TERHADAP XBRL Yusti Pujisari; Frasto Biyanto
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

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.

UNRAVELING BRAND EQUITY: STRATEGIES TO IMPROVE CONSUMER PURCHASE DECISION Tekat Sukomardojo; Frasto Biyanto; Reni Sara Indrawati; Khotimatul Barki; Syamsuddin Syamsuddin
Branding: Jurnal Manajemen dan Bisnis Vol 2, No 1 (2023): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v2i1.28966

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.

Dampak Efek Pengamat, Sistem Whistleblowing, Asimetri Informasi, dan Tekanan Finansial pada Terjadinya Kecurangan dalam Laporan Keuangan Dewi, Risma Wati; Hatta, Atika Jauhari; Biyanto, Frasto
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6961

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..

Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta) Pujisari, Yusti; Biyanto, Frasto; Vidyaningrum, Bunga; Affan, Junaidi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.57-69

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

The Role of Meaningful Work and Employee Well-being on Employee Experience: Moderation by Employee Autonomy - Literature Review Pereira, Edigar Filipe; Miswanto, Miswanto; Biyanto, Frasto; Siregar, Baldric; Soares, Anacleto Roberto Carolina; Pereira, Filipe Mendes
International Journal of Islamic Business and Management Review Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i2.1182

This study examines the moderating effect of employee autonomy on the relationship between meaningful work and employee well-being in the context of employee experience. A literature review was used, combined with meta-analysis, to examine 95 publications from Scopus-indexed journals published between 2014 and 2023. The findings indicate that employee autonomy significantly moderates the relationship between meaningful work and employee well-being, which positively influences employee experience. In addition, employee well-being is identified as the most substantial factor affecting employee experience, followed by employee autonomy and meaningful work. This study emphasizes the importance of organizations providing autonomy to employees to improve their overall well-being and work experience. Theoretical and practical implications are emphasized for human resource management, especially in formulating policies that enhance employee engagement through meaningful work and empowerment. Future studies should investigate moderating factors, including organizational culture and leadership style, in more depth.

PENGARUH PEMAHAMAN PAJAK DAN BIAYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN SISTEM E-FILING SEBAGAI VARIABEL MODERASI Ernawan Septia Putri Ussholehah; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9440

This study aims to determine the effect of understanding taxation, compliance costs on taxpayer compliance with the ease of the e-filing system as a moderating variable. The method used is a quantitative approach and uses individual taxpayers as the unit of analysis. The sample was taken using a purposive sampling technique and the criteria were taxpayers who already had an NPWP and had used the e-filing system as a tax return reporting process. The sample size was 104 respondents. Data collection was carried out by distributing questionnaires through social media. The data was processed using SPSS version 22.0 and using multiple linear regression analysis techniques. The results showed that tax understanding has a significant positive effect on taxpayer compliance, compliance costs have a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates tax understanding has a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates compliance costs has a negative and insignificant effect on taxpayer compliance.

Pengaruh Kompetensi, Motivasi Kerja, dan Disiplin Kerja terhadap Kinerja Bapenda Kabupaten Manggarai Barat dengan Sarana Prasarana sebagai Pemoderasi Biyanto, Frasto; Setiawan Maini, Salesiana; Budiarto, Arief
Kajian Ekonomi dan Bisnis Vol. 19 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v19i2.217

This study aims to find out how the influence of competence, motivation, and work discipline on employee performance with infrastructure as a moderating variable. The method used in this research is quantitative. In this study, the population was employees of the West Manggarai Regency, East Nusa Tenggara, with a total of 45 respondents. The data processing technique in this study uses multiple linear regression analysis and Moderating Regression Analysis (MRA) with the SmartPLS 03 application. The results of the research conducted show that competency and work discipline variables have a positive effect on employee performance, motivational variables do not affect employee performance while competency, motivation and work discipline variables using facilities and infrastructure variables do not affect employee performance.

Forecasting Indonesia's Gross Domestic Product Using Extreme Learning Machine and Double Exponential Smoothing Bria, Anggelina Yuniance; Miswanto; Biyanto, Frasto; Siregar, Baldric
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13265

Gross Domestic Product (GDP) is one of the main indicators used to measure the economic condition of a country. Stable economic growth is crucial for achieving societal well-being; however, there are various factors that influence GDP fluctuations. Internal factors, such as ineffective fiscal and monetary policies, as well as external factors like changes in global economic conditions and geopolitical instability, can lead to instability in GDP growth. To improve GDP stability, appropriate fiscal and monetary policies, infrastructure investments, productivity enhancement, and the promotion of industry and the creative economy are necessary. This study employs two forecasting methods, namely Extreme Learning Machine (ELM) and Double Exponential Smoothing (DES), to analyze and predict economic growth based on historical GDP data. The results show that both methods can be used effectively to predict GDP growth, with ELM demonstrating superior ability in producing more accurate forecasts. By applying the right methods, it is expected that stable GDP growth can be achieved, leading to improved societal well-being and advancing the nation's progress.

The Spatial Lag X Method Using Three Types of Distance Weighting in Food Security Data Analysis in Central Sulawesi Mbete, Roselina Lucia Ketty; Miswanto; Biyanto, Frasto; Siregar, Baldric
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13266

Food security is a critical global issue due to rapid population growth and the increasing impacts of climate change. This study aims to analyze food security and identify spatial patterns among regions in Central Sulawesi in 2022. A Spatial Lag X method was applied, enhanced with three distance weighting techniques: Inverse Distance Weighting (IDW), Exponential Distance Decay (EXP), and Double Power Distance (DPD). These were used to assess the spatial influence on food security data, sourced from the Central Sulawesi Statistics Bureau. The Spatial Lag X approach integrates neighboring regions’ variables to explain the dependent variable. The findings reveal that with IDW and EXP weights at a 10% significance level, no variables significantly influenced the Food Security Index. However, using DPD weights, Gross Regional Domestic Product (GRDP) per capita at current prices (X4) significantly influenced the Food Security Index at a 10% level. The DPD-weighted Spatial Lag X model was identified as the best model for analyzing food security in Central Sulawesi in 2022, achieving an AIC value of 23.91885 and an R² of 0.9977. This study highlights the importance of spatial factors in understanding regional food security dynamics.

Co-Authors Affan, Junaidi Amalia, Yusrina Ana Marcal Annisa Arief Budiarto Atika Jauhari Hatta Atika Jauharia Hatta Hambali Baldric Siregar Baldric Siregar Banutama, Berty Beby Ayu Wardhani Bria, Anggelina Yuniance Deranika Ratna Kristiana Devi Tri Nugraheni Dewi, Risma Wati Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Fernandes, Adelia Fithratun Nuha Tsabita Hafid, Abdullah Hernandi J Irma Oktarina Safitri Jatinugroho, Robertus Cahyo Khotimatul Barki Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meiliasari, Vika Miswanto Miswanto Muhammad Nabil Bouxit Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Oktafiani, Vani Pane, Mimi Meriami Br Perdana, Oksa Wisnu Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pramushinta, Anggara Pramytha, Intan Anindya Pratama, Yondik Army Pratiwi, Chris Indah PUJISARI, YUSTI Putra, Gregorius Okta Putri Dharmana, Vanessa Putri, Ajeng Kharisma Rafifah, Ula Restu Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Reni Sara Indrawati Santos, Alfredo Dos Santosa, Harjuna Cipta Sempati May Al-Farrasi Seno Bagus W, R. Stefanus Setiawan Maini, Salesiana Shilfiyana, Dhindha Soares, Anacleto Roberto Carolina Soares, Casimiro Soares, Luis Americo Syamsuddin Syamsuddin Tay, Renya Rostika Oma Tekat Sukomardojo Terra, Inai Totok Wijayanto, Totok V. da Silva, Rita de Fátima Vidyaningrum, Bunga Winarto, Wing Wahyu Wulandari, Amalia Dewi Ximenes, Antonio Yudhasepti, Wikarisa YUSTI PUJISARI Yusti Pujisari Zahra, Zulfa Putri Az-

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