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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Manajemen "E M O R" INVENTORY: JURNAL AKUNTANSI Jurnal Manajerial Al-Kharaj: Journal of Islamic Economic and Business Dinasti International Journal of Digital Business Management Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi 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 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 Mandiri: Jurnal Akuntansi dan Keuangan Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) Indonesian Journal of Multidisciplinary on Social and Technology Indo-Fintech Intellectuals: Journal of Economics and Business JPNM : Jurnal Pustaka Nusantara Multidisiplin Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Aplikasi Perpajakan Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Branding: Jurnal Manajemen & Bisnis Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial KINERJA : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Nomico Dhana Arthatama: Journal of Business Management and Accounting
FRASTO BIYANTO
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analisis Pengaruh Kebijakan, Kekhawatiran, Kebiasaan Dan Promosi Terhadap Minat Belanja Konsumen Online Shop Di Era Pandemi Covid-19: Studi Kasus Mahasiswa Di Yogyakarta Muji Setyo Jatmiko; Romadhona Ana Maghfiroh; Miswanto; Frasto Biyanto; Baldric Siregar
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1803

Abstract

The purpose of this study was to examine whether policies, concerns, habits, and promotions affect online shopping interest. This study uses a Likert scale and is included in quantitative research. Using the IBM SPSS version 27 application for statistical calculations. The respondents obtained were 110 respondents, with 96 respondents who could be taken and 14 respondents who were not taken for reasons of not meeting the criteria. This study concluded that policies and promotions do not have a significant influence on Consumer Shopping Interest in Online Shops in the COVID-19 Pandemic Era. While concerns and habits have a significant positive influence.
Determinasi Perilaku Pembelian Impulsif Melalui Pendekatan Social, Value, Dan Relaxation Shopping Ni Kadek Dwi Ervina; Rizka Ageng Pertiwi; Miswanto Miswanto; Baldric Siregar; Frasto Biyanto
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1804

Abstract

Impulse buying behavior is an increasingly prominent phenomenon in the context of modern retail, along with the development of marketing strategies that emphasize the emotional and psychological aspects of consumers. This study aims to analyze the influence of three dimensions of hedonic motivation in shopping namely social shopping, value shopping, and relaxation shopping on online impulsive buying behavior. This study uses a quantitative approach with a data collection method through a questionnaire distributed to active consumers on the e-commerce platform. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results of the study indicate that social shopping and relaxation shopping have a positive and significant effect on impulsive buying behavior, while value shopping has no significant effect. These findings provide practical implications for e-commerce industry players in designing marketing strategies that can optimize consumer shopping experiences through social and relaxation aspects to encourage positive impulsive buying behavior.
Tax Risk, Tax Avoidance, and Corporate Risk: The Moderating Role of Board Gender in Indonesian Firms Khaeril Azmi; Baldirc Siregar; Frasto Biyanto; Miswanto Miswanto
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.9.2.2025.663

Abstract

Tax risk and tax avoidance have attracted increasing academic attention due to their implications for corporate risk and governance. This study aims to examine the effect of tax risk and tax avoidance on corporate risk, with gender composition on the board of directors as a moderating variable. Focusing on industrial goods companies listed on the Indonesia Stock Exchange during the 2021–2023 period, this study analyzes 45 observations from 16 companies using panel data regression. Corporate risk is measured by stock return volatility, tax risk is proxied by tax liability uncertainty, and tax avoidance is calculated as the ratio of pre-tax profit to total assets. Gender is measured by the proportion of female directors. The results show that tax risk has a significant negative effect on corporate risk, indicating more prudent management under fiscal uncertainty. Conversely, tax avoidance has a significant positive effect, increasing cash flow volatility and reputation exposure. However, gender does not significantly moderate the relationship between tax avoidance and corporate risk, likely due to low female representation. These findings underscore the importance of fiscally conservative strategies and increasing gender diversity in corporate governance.
Pengaruh Makroekonomi dan Spillover Effect Harga Batubara Terhadap Harga Saham Perusahaan Batubara Mahendra, Rizky Cahya; Biyanto, Frasto; Miswanto, Miswanto; Siregar, Baldric
Journal of Innovative and Creativity Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine whether macroeconomic factors (inflation and SBIS) and coal prices affect the stock prices of coal production companies. The research adopts a quantitative approach using secondary data from the period 2017–2021, with a total of 244 observations. The data were analyzed using panel data analysis techniques. The population consists of 24 coal production company stocks, from which 4 samples were selected through purposive sampling. Statistical calculations were conducted using EViews software. The findings indicate that increases in stock prices of coal production companies are more effectively influenced by inflation and coal prices, both of which shape investors’ perceptions of the companies’ prospects. Inflation plays an important role as an external factor that can suppress stock prices through reduced purchasing power and increased economic uncertainty. In contrast, coal prices serve as a key indicator reflecting the companies’ performance and revenue potential. On the other hand, SBIS has not shown a significant effect on stock prices and therefore is not a primary factor in investment decision-making within this sector. Consequently, investors are advised to pay closer attention to inflation dynamics and coal price movements as a basis for investment considerations. Meanwhile, companies need to improve their operational performance and take advantage of favorable commodity price conditions to sustainably enhance firm value.
Pengaruh Cash Flow dan Debt terhadap Organizational Agility Ana Marcal; Baldric Siregar; Frasto Biyanto; Miswanto Muslim; Hernandi J
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8756

Abstract

This study's goal is to investigate how cash flow, debt, and profitability affect Indonesian public firms' adaptability. The percentage of R&D, training, and education expenses compared to revenue is another way to define agility. According to the Dynamic Capabilities Theory, an organization must be able to react effectively and swiftly to changes in its surroundings. According to the study's findings, which were based on secondary data gathered from 21 companies' annual reports between 2021 and 2023 and analyzed using multiple linear regressions, cash flow significantly and favorably influences agility, while leverage significantly and unfavorably affects agility. Unexpectedly, profitability even has a negative big impact on agility, in contrast to expectations. These findings also support that internal financial stability, such as cash flow management and debt structure, will be of a critical importance for mobilizing organizational agility. This research suggests the significance of balance between financial performance and long-term investment in human resources development and innovation in order to form an adaptive and competitive organization.
Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta) Yusti Pujisari; Frasto Biyanto; Bunga Vidyaningrum; Junaidi Affan
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

Abstract

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
Faktor Penentu Keputusan Hedging pada Perusahaan: Sebuah Studi Literatur Andria Indah Maharani; Atika Jauharia Hatta; Frasto Biyanto
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 24 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.1.2025.60-71

Abstract

Hedging as an effort to protect against foreign exchange rates, plays an important role for companies active in international trade, especially to overcome exchange rate risk (currency risk). However, until now the level of hedging use is still relatively low, this is due to hedging not always providing optimal profits for the company and a lack of understanding regarding the factors that influence hedging decisions. The aim of this research is to find out what factors will influence a company's hedging decisions. The research uses qualitative methods by reviewing 30 previous articles that examine the factors that influence company hedging decisions. The articles reviewed came from within and outside Indonesia, published between 2010 and 2023. The articles used were articles indexed by Sinta (Science and Technology Index) and Scopus. This research found 26 factors that can influence a company's hedging decisions, with the most widely used theories being shareholder value maximization theory, pecking order theory, portfolio theory, and trade-off theory. The research results show that the factors that have the most significant influence on a company's hedging decisions are company size, liquidity and profitability. This research not only helps identify factors that influence hedging decisions, but also helps readers find research gaps for subsequent research.
Determinasi Job Hopping Gen Z Yogyakarta: Gaji, Pertumbuhan Karier dan Kepuasan Kerja Vani Oktafiani; Yondik Army Pratama; Miswanto Miswanto; Baldric Siregar; Frasto Biyanto
Studi Ilmu Manajemen dan Organisasi Vol 6 No 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.5046

Abstract

Purpose: The purpose of this research is to analyze how market competitive pay, career growth, and job satisfaction affect the job-hopping intentions of Generation Z employees in Yogyakarta. Methodology/approach: This study utilized a quantitative method with purposive sampling. A total of 104 Generation Z respondents filled out an online questionnaire, and the data were processed using multiple linear regression through SPSS 25. Results/findings: The findings indicate that market competitive pay, career growth, and job satisfaction collectively exert a significant influence on job-hopping intentions. However, market competitive pay and job satisfaction show a negative influence, meaning higher levels of both reduce the tendency to job hop. Interestingly, career growth has a positive effect, indicating that greater perceived opportunities for advancement can increase job-hopping intentions when expectations are not met internally. Conclusion: Career growth can motivate Gen Z employees to pursue external opportunities if their current organization lacks clear advancement paths. Meanwhile, competitive pay and job satisfaction can reduce the desire to job hop, making them essential components of effective retention strategies. Limitations: This study is limited by a short data collection period of only one month. This may lead to temporal bias and restrict the depth of analysis, so the findings should be interpreted with caution and not generalized without considering longer-term dynamics. Contribution: This study highlights the need for companies to integrate fair compensation, transparent career development plans, and job satisfaction strategies to retain young employees effectively, particularly in competitive job markets.
Optimalisasi IMC dan Brand Heritage sebagai Strategi Kompetitif Museum saat Krisis Global Kesiapan Marketing Digital sebagai Variable Moderasi: Penelitian Rifki Putra Hidayat; Frasto Biyanto; Miswanto Miswanto; Baldric Siregar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6757

Abstract

Masa depan sektor pariwisata, khususnya museum, menghadapi tantangan signifikan akibat krisis global dan perubahan perilaku wisatawan milenial dan zienial yang sangat bergantung pada teknologi. Studi ini bertujuan untuk menganalisis model optimasi strategi kompetitif museum melalui integrasi Komunikasi Pemasaran Terpadu (IMC), Warisan Merek, dengan kesiapan pemasaran digital sebagai variabel moderasi. Dengan menggunakan pendekatan penjelasan kuantitatif, data dikumpulkan melalui kuesioner dari pengunjung Museum Ullen Sentalu menggunakan teknik pengambilan sampel bertujuan. Analisis data dilakukan menggunakan metode Pemodelan Persamaan Struktural (SEM) berbasis SmartPLS. Secara teoritis, hasil penelitian menunjukkan bahwa strategi IMC yang konsisten dan penguatan warisan merek yang autentik secara signifikan meningkatkan keunggulan kompetitif museum. Lebih lanjut, kesiapan pemasaran digital terbukti bertindak sebagai penguat yang memperkuat pengaruh IMC dan warisan merek pada strategi kompetitif, terutama dalam menjaga relevansi museum di tengah mobilitas terbatas selama krisis. Temuan ini berkontribusi pada pengelola museum dalam mentransformasikan paradigma mereka dari sekadar penyimpanan koleksi menjadi destinasi adaptif dan sangat kompetitif di era digital
Pengaruh Return On Asset, Return On Equity, Dan Earning Per Share Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Mimi Meriami Br Pane; Miswanto; Baldric Siregar; Frasto Biyanto
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14222

Abstract

Penelitian ini bertujuan untuk menguji pengaruh return on asset (X1), return on equity (X2), dan earning per share (X3) berpengaruh terhadap return saham (Y) pada perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2016-2021 Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor otomotif. Penelitian ini memakai sampling jenuh (Sensus) dengan jumlah sampel sebanyak 7 perusahaan. Teknik analisis data dalam penelitian ini menggunakan analisis desktiptif, analisis asumsi klasik, analisis regresi linier berganda, dengan pengujian hipotesis menggunakan uji -t dan uji F. Hasil penelitian menujukkan bahwa : (1) secara parsial variabel return on asset (X1) berpengaruh positif dan signifikan terhadap return saham. (2) secara parsial variabel return on equity (X2) berpengaruh negatif dan signifikan terhadap return saham. (3) secara parsial variabel earning per share (X3) tidak berpengaruh positif dan tidak signifikan terhadap return saham. (4) secara simultan variabel return on asset (X1), return on equity (X2) dan earning per share (X3) berpengaruh positif dan signifikan terhadap return saham.
Co-Authors Adelia Fernandes Al.Patriot Putera Mahendra Alda Yuliana Alfredo Dos Santos Amilerienza Ningo Ana Marcal Anacleto Roberto Carolina Soares Anacleto Roberto Carolina Soares Ananias Barreto Ance Costansa Rajabuan Andria Indah Maharani Anjar Surdiyani Apolinario Magno Arief Budiarto Atika Jauhari Hatta Atika Jauharia Hatta Hambali Baldirc Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldrich Siregar Baldrick Siregar Banutama, Berty Baquita M. G. Pereira Beby Ayu Wardhani Bonifacio José Tilman Bria, Anggelina Yuniance Bunga Vidyaningrum Darmawan Purwana Davia Mia Amanda Deden Iwan Kesuma Deranika Ratna Kristiana Devi Tri Nugraheni Dewi, Risma Wati Dimençia Canossa Da Costa Amaral Dwi Nuriya Aini Edigar Filipe Pereira Efri Nurmalinda Egídio Maria de Jesus Gomes Eko Sutanti Endarwati Endarwati Ernawan Septia Putri Ussholehah Ferdya Bayu Nugroho Fithratun Nuha Tsabita Francisco Martins Da Silva Gabriela Rosellini Wisnu Geraldin Helio Augusto da C. Xavier Mauquei Hernandi J Inesa Novika Putri Intan Anindya Pramytha Irma Oktarina Safitri Jatinugroho, Robertus Cahyo Junaidi Affan Kamilia Octa Murni Khaeril Azmi Khotimatul Barki klariadi kla Kyla Narinta Safitri Maghfira Ghina Pangesti Mahendra, Rizky Cahya Mario Da Costa Mbete, Roselina Lucia Ketty Megantoro Effendi Meiliasari, Vika Metilda Dwi Putri Landang Mimi Meriami Br Pane Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Muqorrobien Marufi Mutiara Susyyani Natalia Geulis N.P Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Nopi Handayani Novia Rosa de Sousa Nugraha, Mochamad Saddam Ilyas Nurlaila Puspa Ramadhani Perdana, Oksa Wisnu Pinto, Leonardo Pramushinta, Anggara Priska Putri Parungky Putra, Gregorius Okta Putri, Ajeng Kharisma R. Stefanus Seno Bagus W Rahmawaty, Anisa Reni Sara Indrawati Reswara, Hening Hasna Ridho Fiky Ardandi Rifki Putra Hidayat Rita de Fátima V. da Silva Rizka Ageng Pertiwi Romadhona Ana Maghfiroh Rosalina Deviyanti Rudy Badrudin Santosa, Harjuna Cipta Satriyo Nugroho Sempati May Al-Farrasi Setiawan Maini, Salesiana Shandhi Alamsyah Shilfiyana, Dhindha Soares, Casimiro Soares, Luis Americo Syamsuddin Syamsuddin Tandinus Murib Tekat Sukomardojo Terra, Inai Totok Wijayanto, Totok Ula Restu Rafifah Vani Oktafiani Vita Violita Lestari Winarto, Wing Wahyu Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Yusti Pujisari YUSTI PUJISARI Yusti Pujisari Yusti Pujisari Zahra, Zulfa Putri Az-