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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Manajemen "E M O R" Jurnal Manajerial Dinasti International Journal of Digital Business Management Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi 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 International Journal of Asian Business and Management (IJABM) Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi 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 KINERJA : Jurnal Ekonomi dan Bisnis Arthatama: Journal of Business Management and Accounting IDEI: JURNAL EKONOMI & BISNIS
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 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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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.
PENGARUH TINGKAT KEMANDIRIAN, EFEKTIVITAS KEUANGAN DAN NILAI PERUSAHAAN TERHADAP KINERJA KEUANGAN Pratiwi, Chris Indah; Siregar, Baldric; Biyanto, Frasto; Miswanto, Miswanto
IDEI: Jurnal Ekonomi & Bisnis Vol 6 No 1 (2025): JUNE 2025
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v6i1.325

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat kemandirian, efektivitas, dan nilai perusahaan pada kinerja keuangan. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan data sampel yang terdiri dari 36 observasi. Hasil analisis menunjukkan bahwa semua variabel independen, yaitu tingkat kemandirian, efektivitas, dan nilai perusahaan, memiliki pengaruh signifikan pada kinerja keuangan. Tingkat kemandirian dan efektivitas menunjukkan hubungan negatif, sementara nilai perusahaan memiliki hubungan positif dengan kinerja keuangan. Berdasarkan hasil uji F dan uji t, model regresi yang dibangun mampu menjelaskan sekitar 48,6% variasi dalam kinerja keuangan (R² = 0,486), dengan nilai Adjusted R² sebesar 0,438. Meskipun model ini dapat menjelaskan sebagian besar variasi dalam kinerja keuangan, masih terdapat faktor lain yang perlu diperhatikan. Penelitian ini memberikan wawasan mengenai pentingnya pengelolaan tingkat kemandirian, efektivitas, dan nilai perusahaan dalam meningkatkan kinerja keuangan organisasi.This study analyzed the impact of independence level, effectiveness, and corporate value on financial performance. The research method used was multiple linear regression analysis with a sample of 36 observations. The results showed that all independent variables, namely independence level, effectiveness, and corporate value, significantly affected financial performance. Both independence level and effectiveness exhibited a negative relationship, while corporate value had a positive relationship with financial performance. Based on the F-test and t-test results, the regression model was able to explain approximately 48.6% of the variation in financial performance (R² = 0.486), with an Adjusted R² value of 0.438. Although this model could explain a significant portion of the variation in financial performance, other factors still needed to be considered. This study provided insights into the importance of managing independence level, effectiveness, and corporate value in improving organizational financial performance.
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.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU MAHASISWA BISNIS DI INDONESIA DALAM MENGADOPSI TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI): PENDEKATAN INTEGRATIF TAM DAN UTAUT Frasto Biyanto; Deden Iwan Kesuma; Rudy Badrudin; Yusti Pujisari
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): 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.18.1.2026.96-109

Abstract

The application of artificial intelligence (AI) technology in higher education has become a strategic need, especially for business students who have technology-based professional needs. This study aims to analyze the factors that influence students' intentions and actual behavior in adopting AI by integrating two main theoretical models, namely the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This study involved 365 business university students as respondents from various regions in Indonesia and was analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results of the analysis show that Perceived Effectiveness (PU) and Social Influence (SI) have a significant positive effect on Intention to Use (IU), which in turn becomes the main predictor of Actual Use (AU) of AI. In contrast, Perceived Ease of Use (PEOU) does not show a significant effect on IU, indicating that ease of use is no longer a major factor for the digital-native generation. The moderation test shows that gender does not act as a moderator in the relationship between IU and AU. This study confirms that the adoption of AI is not only determined by the functional aspects of technology but also by the perception of benefits and social influence. These findings provide theoretical contributions through the TAM–UTAUT integrative development model, as well as practical implications for educational institutions in designing more effective and adaptive technology adoption strategies to the characteristics of today's student generation
Co-Authors Al.Patriot Putera Mahendra Alda Yuliana Amilerienza Ningo Ana Marcal Anacleto Roberto Carolina Soares Andria Indah Maharani Anjar Surdiyani Annisa Arief Budiarto Atika Jauhari Hatta Atika Jauharia Hatta Hambali Baldirc Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Baldric Siregar Banutama, Berty Beby Ayu Wardhani Bria, Anggelina Yuniance Bunga Vidyaningrum Deden Iwan Kesuma Deranika Ratna Kristiana Devi Tri Nugraheni Dewi, Risma Wati Edigar Filipe Pereira Endarwati Endarwati Ernawan Septia Putri Ussholehah Fithratun Nuha Tsabita Francisco Martins Da Silva Gabriela Rosellini Wisnu Geraldin Hafid, Abdullah Hernandi J Irma Oktarina Safitri Jatinugroho, Robertus Cahyo Junaidi Affan Khaeril Azmi Khotimatul Barki Mahendra, Rizky Cahya Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meiliasari, Vika Mimi Meriami Br Pane Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Nopi Handayani Nugraha, Mochamad Saddam Ilyas Perdana, Oksa Wisnu Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pramushinta, Anggara Pramytha, Intan Anindya Pratiwi, Chris Indah Putra, Gregorius Okta Putri, Ajeng Kharisma Rafifah, Ula Restu Rahmawaty, Anisa Rajabuan, Ance Costansa Reni Sara Indrawati Reswara, Hening Hasna Rifki Putra Hidayat Rizka Ageng Pertiwi Romadhona Ana Maghfiroh Rosalina Deviyanti Rudy Badrudin Santos, Alfredo Dos Santosa, Harjuna Cipta Sempati May Al-Farrasi Setiawan Maini, Salesiana Shandhi Alamsyah Shilfiyana, Dhindha Soares, Anacleto Roberto Carolina Soares, Casimiro Soares, Luis Americo Syamsuddin Syamsuddin Tay, Renya Rostika Oma Tekat Sukomardojo Terra, Inai Totok Wijayanto, Totok Vani Oktafiani Winarto, Wing Wahyu Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Yudhasepti, Wikarisa YUSTI PUJISARI Yusti Pujisari Yusti Pujisari Zahra, Zulfa Putri Az-