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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 Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen 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 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 Economics and Digital Business Review
FRASTO BIYANTO
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Pengaruh Pengendalian Internal terhadap Kualitas Pelaporan Keuangan dengan Sistem Informasi Akuntansi sebagai Variabel Moderasi pada Perusahaan Tekstil Skala Menengah di Daerah Istimewa Yogyakarta dan Sekitarnya Abdullah Hafid; Baldric Siregar; Frasto Biyanto
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.925

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kualitas pelaporan keuangan, serta menguji peran sistem informasi akuntansi sebagai variabel moderasi pada perusahaan tekstil skala menengah di Daerah Istimewa Yogyakarta dan sekitarnya. Latar belakang penelitian didasarkan pada pentingnya laporan keuangan yang akurat dan andal sebagai dasar pengambilan keputusan manajerial di tengah persaingan industri. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal, pengumpulan data melalui kuesioner berskala Likert, dan analisis menggunakan SPSS dengan uji regresi linier berganda serta Moderated Regression Analysis (MRA). Hasil yang diharapkan menunjukkan bahwa pengendalian internal berpengaruh positif terhadap kualitas pelaporan keuangan, dan sistem informasi akuntansi mampu memperkuat hubungan tersebut. Temuan ini diharapkan memberikan kontribusi praktis bagi manajemen dalam meningkatkan efektivitas pelaporan melalui penguatan sistem pengendalian dan informasi.   This study aims to analyze the influence of internal control on the quality of financial reporting and examine the moderating role of accounting information systems in medium-scale textile companies in the Special Region of Yogyakarta and surrounding areas. The research is motivated by the need for accurate, relevant, and timely financial reports to support managerial decision-making in an increasingly competitive textile industry. A quantitative approach with a causal design was employed, using Likert-scale questionnaires distributed to accounting, finance, and management personnel. The sampling technique used was purposive sampling, targeting respondents with knowledge of accounting information systems and financial reporting. Data analysis was conducted using SPSS, including validity and reliability tests, multiple linear regression, and Moderated Regression Analysis (MRA). The expected results indicate that internal control has a positive effect on financial reporting quality, and accounting information systems not only influence reporting quality directly but also strengthen the relationship between internal control and financial reporting. These findings offer practical implications for improving report reliability through enhanced controls and optimized information systems.
Pengaruh FOMO dan Impulsive Buying terhadap Keputusan Investasi Saham pada Generasi Z Nuradila; Baldric Siregar; Miswanto; Frasto Biyanto
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2270

Abstract

Fenomena investasi pada Generasi Z saat ini sering kali tidak didasarkan pada analisis fundamental yang matang, melainkan dipengaruhi oleh tren media sosial dan dorongan emosional. Penelitian ini bertujuan untuk menganalisis pengaruh Fear of Missing Out (FOMO) dan perilaku impulsive buying terhadap keputusan investasi saham pada Generasi Z. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Data primer dikumpulkan melalui metode survei terhadap sampel yang mewakili karakteristik populasi investor Generasi Z dengan total 129 responden. Teknik analisis data yang diterapkan adalah regresi linear berganda untuk menguji pengaruh variabel secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa secara parsial, Fear of Missing Out (FOMO) berpengaruh positif dan signifikan terhadap keputusan investasi saham pada Generasi Z. Sebaliknya, perilaku impulsive buying ditemukan tidak memiliki pengaruh yang signifikan terhadap keputusan investasi saham. Secara simultan, FOMO dan impulsive buying juga tidak berpengaruh signifikan terhadap keputusan investasi saham pada Generasi Z. Temuan ini memberikan perspektif baru dalam behavioral finance bahwa keputusan investasi investor muda di era digital lebih didominasi oleh bias kecemasan sosial (faktor eksternal) dibandingkan dengan hilangnya kontrol diri dalam berbelanja spontan (faktor internal).
Pengaruh Product Quality dan Price Fairness terhadap Customer Loyalty Melalui Customer Satisfaction pada Byanindy Food Berbasis Online Food Delivery Natan Kanina Anindyaguna; Fiko Kurniawan; Frasto Biyanto; Miswanto; Baldric Siregar
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2375

Abstract

Pertumbuhan layanan online food delivery meningkatkan persaingan UMKM kuliner sehingga loyalitas pelanggan menjadi faktor yang semakin penting. Penelitian ini bertujuan menganalisis pengaruh Product Quality dan Price Fairness terhadap Customer Loyalty melalui Customer Satisfaction pada Byanindy Food. Penelitian menggunakan pendekatan kuantitatif dengan metode survei menggunakan data primer yang dikumpulkan melalui kuesioner skala Likert kepada 101 pelanggan yang dipilih dengan teknik purposive sampling. Instrumen disusun berdasarkan indikator Product Quality, Price Fairness, Customer Satisfaction, dan Customer Loyalty. Analisis data dilakukan menggunakan IBM SPSS Statistics 27 melalui statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, analisis jalur, dan uji Sobel. Hasil penelitian menunjukkan bahwa Product Quality dan Price Fairness berpengaruh positif terhadap Customer Satisfaction, sedangkan Customer Satisfaction dan Price Fairness berpengaruh positif terhadap Customer Loyalty. Product Quality tidak berpengaruh langsung terhadap Customer Loyalty. Customer Satisfaction memediasi secara penuh hubungan Product Quality dengan Customer Loyalty dan secara parsial hubungan Price Fairness dengan Customer Loyalty. Kesimpulannya, kepuasan pelanggan merupakan mekanisme utama dalam membangun loyalitas pelanggan pada UMKM berbasis online food delivery.
Work-Life Balance and Time Management on Academic Achievement of Part-Time Students in Yogyakarta: Testing Social Support as a Moderator Luis Americo Soares; Zulfa Putri Az- Zahra; Miswanto; Frasto Biyanto; Baldric Siregar; Antonio Ximenes
Dinasti International Journal of Digital Business Management Vol. 6 No. 4 (2025): Dinasti International Journal of Digital Business Management (June - July 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i4.5001

Abstract

This study aims to investigate the impact of work-life balance and time management on the academic achievement of part-time university students in Yogyakarta, with social support as a moderating variable. The research addresses the growing challenge faced by students managing both academic and professional responsibilities. A quantitative approach was applied using a survey of 155 purposively selected part-time students. Validated instruments measured work-life balance, time management, academic achievement, and social support. Moderated regression analysis (MRA) in SPSS revealed that the final model accounted for 98.4% of the variance in academic achievement (R2 = 0.984). Both work-life balance (? = -0.292, p < 0.001) and time management (? = -0.344, p < 0.001) had significant negative effects. However, social support positively moderated both relationships, reducing their negative impact (interaction effects: ? = 0.926 and ? = 0.880, respectively). The finding emphasizes the importance of institutional support and training to help students manage dual roles effectively.
The The Effect of Digital Marketing Strategies, Electronic Word of Mouth (E-Won), and Brand Image on Purchase Intention in Tiktok Shop: The Mediating Role of Customer Trust Leonardo Pinto; Anisa Rahmawaty; Miswanto; Frasto Biyanto; Baldric Siregar; Casimiro Soares
Dinasti International Journal of Digital Business Management Vol. 6 No. 4 (2025): Dinasti International Journal of Digital Business Management (June - July 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i4.5044

Abstract

This study aims to examine the influence of Digital Marketing Strategies, Electronic Word of Mouth (E-WOM), and Brand Image on consumer purchase intention in TikTok Shop, with Customer Trust as a mediating variable. The approach used is quantitative with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique. Data was collected through an online questionnaire distributed to 180 respondents who are TikTok Shop users in the Yogyakarta region. The results of the analysis indicate that Brand Image significantly influences Customer Trust and Purchase Intent, and is significantly mediated by Customer Trust. Conversely, Digital Marketing Strategy and E-WOM do not show significant direct or indirect effects on Purchase Intent. Nevertheless, both still contribute to building trust, albeit with relatively small effects. The R-Square values of 0.715 for Customer Trust and 0.791 for Purchase Intent indicate that the model has high predictive power. The Q² test results also support this conclusion, with predictive values above the recommended threshold. This study reinforces the role of Brand Image as a dominant factor in shaping consumer purchase intent, while highlighting the importance of building trust as a key element in digital marketing strategies. The findings also indicate that despite the widespread availability of digital information, consumer purchase intent remains influenced by their perceptions, attitudes, and beliefs, consistent with the Theory of Planned Behavior (TPB) framework used in this study.
Pengaruh Kualitas Layanan dan Kemudahan Mobile Banking terhadap Loyalitas Nasabah dengan Kepuasan sebagai Variabel Mediasi pada Generasi Z di Yogyakarta Miftaqul Nur Annisa; Baldric Siregar; Miswanto Miswanto; Frasto Bityanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8074

Abstract

This study aims to analyze the effect of service quality and the ease of Mobile Banking on customer loyalty among Generation Z in Yogyakarta, with customer satisfaction as a mediating variable. Despite its rapid development, retaining young customers remains a challenge for the banking industry. This quantitative research collected data via questionnaires from 181 Generation Z respondents using a purposive sampling technique. Data analysis was performed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). Descriptive statistical results indicated that perceived ease of use obtained the highest score, yet it was not directly proportional to loyalty. Hypothesis testing demonstrated that service quality has a significant positive direct effect on both satisfaction and loyalty. Conversely, ease of use does not exert a direct effect on loyalty. The mediation analysis revealed a distinct novelty: customer satisfaction acts as a partial mediator in the service quality-loyalty relationship but serves as a full mediator in the ease of use-loyalty relationship. This confirms that technological convenience has shifted into a hygiene factor, whereas service quality remains a strategic differentiation. Banks are advised to focus on strengthening holistic service quality to secure the long-term loyalty of Generation Z.
Pengaruh Strategi Kampanye Influencer, Persepsi Brand dan Kredibilitas Influencer terhadap Efektivitas Kampanye Influencer pada Pemasaran Brand Panties Pizza di Yogyakarta Annisa; Wikarisa Yudhasepti; Miswanto Miswanto; Frasto Biyanto; Baldric Siregar
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2756

Abstract

Penelitian ini menganalisis pengaruh strategi kampanye influencer, persepsi brand, dan kredibilitas influencer terhadap efektivitas kampanye pemasaran Panties Pizza di Yogyakarta. Data diperoleh melalui kuesioner dari 100 konsumen Panties Pizza yang terpapar kampanye influencer, dengan teknik purposive sampling berdasarkan kriteria: (1) pernah membeli/mengkonsumsi produk, (2) terpapar kampanye di media sosial (Instagram/TikTok/YouTube), dan (3) berdomisili/aktif di Yogyakarta. Metode analisis menggunakan korelasi Spearman's Rho, yang sesuai untuk data yang tidak memenuhi asumsi normalitas. Hasil menunjukkan bahwa (1) Strategi kampanye influencer berpengaruh positif dan signifikan terhadap efektivitas kampanye, menegaskan bahwa perencanaan strategi (pemilihan influencer, penyusunan pesan, dan pemanfaatan platform) meningkatkan jangkauan dan dampak kampanye. (2) Persepsi brand berpengaruh positif terhadap efektivitas kampanye, menunjukkan bahwa citra merek yang kuat dan relevan meningkatkan penerimaan pesan oleh konsumen. (3) Kredibilitas influencer berpengaruh signifikan mengindikasikan bahwa faktor keahlian dan keaslian influencer berdampak pada efektivitas kampanye di penelitian ini. Dengan demikian, penelitian ini memberikan gambaran tentang bagaimana faktor-faktor tersebut secara bersama-sama mendukung efektivitas kampanye pemasaran yang dilakukan oleh Panties Pizza di Yogyakarta.
Co-Authors Abdullah Hafid 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 Anisa Rahmawaty Anjar Surdiyani Annisa Antonio Ximenes Apolinario Magno 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 Baldrich Siregar Baldrick Siregar Banutama, Berty Baquita M. G. Pereira Beby Ayu Wardhani Bonifacio José Tilman Bria, Anggelina Yuniance Bunga Vidyaningrum Casimiro Soares 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 Fiko Kurniawan 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 Leonardo Pinto Luis Americo Soares Maghfira Ghina Pangesti Mahendra, Rizky Cahya Mario Da Costa Mbete, Roselina Lucia Ketty Megantoro Effendi Meiliasari, Vika Metilda Dwi Putri Landang Miftaqul Nur Annisa Mimi Meriami Br Pane Miswanto Miswanto Miswanto Miswanto Muhammad Nabil Bouxit Muji Setyo Jatmiko Muqorrobien Marufi Mutiara Susyyani Natalia Geulis N.P Natan Kanina Anindyaguna Neno, Yohanes Robinsius NENTA, YOSEP ARMANDO Ni Kadek Dwi Ervina Nopi Handayani Novia Rosa de Sousa Nugraha, Mochamad Saddam Ilyas Nuradila 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 Wikarisa Yudhasepti Winarto, Wing Wahyu Wulandari, Amalia Dewi Ximenes, Antonio Yondik Army Pratama Yusti Pujisari Yusti Pujisari YUSTI PUJISARI Yusti Pujisari Zahra, Zulfa Putri Az- Zulfa Putri Az- Zahra