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KETAHANAN MASYARAKAT DALAM MENGHADAPI BENCANA BANJIR DI KECAMATAN MAROS BARU KABUPATEN MAROS K, Risna; Djasman, Siti Nurkhatifa; Wardani, Anggi Anugrah; Sumayyah, Sumayyah; Padli, Feri
Social Landscape Journal Vol 4, No 3 (2023): November
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56680/slj.v4i3.53138

Abstract

Community Resilience in Facing Flood Disasters in Maros Baru District Maros, Regency. This research aims to determine the factors that influence and the level of community resilience in facing flood disasters in Maros Baru District. The method used in this research is a survey with qualitative methods. Data collection techniques use observation, interviews and documentation. The data analysis technique uses interactive analysis. The research results based on the results of data analysis show (1) factors that influence community resilience in facing flood disasters in Maros Baru District, Maros Regency, namely the capacity of the community to reduce risk or damage through mitigation and adaptation, the capacity to maintain basic functions and structure in a disaster situation, capacity to recover after a disaster event. Of the three factors that influence community resilience in facing flood disasters in Maros Baru District, Maros Regency, the first indicator, namely the capacity of the community to reduce risk or damage through mitigation and adaptation, is the most influential among the other two factors. (2) the level of community resilience in facing flood disasters in Maros Baru District, Maros Regency, which includes capacity, threats and vulnerabilities. Among these three indicators, capacity is the thing that has the most influence on the level of community resilience in facing flood disasters in Maros Baru District, Maros Regency.
Audit quality, audit opinion, and earnings management: Indonesian evidence Krismiaji, Krismiaji; Sumayyah, Sumayyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.141

Abstract

Abstract: This research investigates the role of audit quality as moderation on the association between audit opinions and accrual earnings. The sample used in this study is Indonesian companies listed on the Indonesian Stock Exchange (IDX) during 2016 – 2020. The study uses Generalized Least Squares (GLS) regression models to process data. The results show that audit opinions are positively associated with earnings management. When audit quality is examined individually, it negatively affects earnings management. Moreover, when it interacted with audit opinions, the interaction variables negatively affect earnings management. This study contributes to the current literature about auditing and earnings management practices as well as the initial work to investigate the relationship between audit opinion and earnings management, by involving audit quality as a moderation. This study enriches the existing literature about audit opinion, audit quality, and earnings management, especially in the context of an emerging market.
The influence of American product boycott on brand switching intention: The role of e-WOM as a moderator Damayanti, Rizki Wahyuning; Sumayyah, Sumayyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.246

Abstract

This research aims to determine the influence of product boycotts on brand switching intentions with Electronic Word of Mouth (EWOM) as a moderator. This research is quantitative, with surveys as the data collection method. Data collection for this research was carried out on all Indonesian people who participated in boycotting American products such as KFC, McDonald's, Starbucks, and others. The data collection method uses an online questionnaire via Google Form, which is obtained directly from the field. Data collection is only carried out once and represents at that time or cross-sectionally. This research shows that product boycotts positively and significantly affect brand-switching intentions. Meanwhile, EWOM did not moderate the influence of the product on brand-switching intentions.
The role of green innovation in mediating the influence of artificial intelligence (AI) on purchase intention Damayanti, Rizki Wahyuning; Sumayyah, Sumayyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.320

Abstract

The implementation of artificial intelligence has become widespread across various sectors, including marketing. Several previous studies have linked artificial intelligence to innovation and purchase intention across various sectors. This study aims to examine the mediating roles of environmentally friendly product and process innovation in the relationship between artificial intelligence (AI) and purchase intention. This study used quantitative and qualitative methods (mixed methods). Data collection for this study was conducted among 307 Gen Z respondents across Indonesia. The quantitative research employed a questionnaire created in Google Forms, whereas the qualitative research involved direct interviews with respondents. Data collection was conducted only cross-sectionally (i.e., once), with the assumption of representativeness of the period. This study shows that environmentally friendly product and process innovations can mediate the effect of AI on purchase intention