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Ahmad Tri Hidayat
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International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Published by Universitas Teknologi Yogyakarta
ISSN : -     EISSN : 26850931     DOI : -
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
The International Journal of Business, Humanities, Education and Social Sciences (IJBHES) is a periodical publication for research activities in the fields of business, humanities, education and social science studies. The results of the research in this journal are then expected to be used to develop further research, and the development of teaching materials
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 122 Documents
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DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS Syahputra, Briyan Efflin; Irawati, Anggit Esti; Afnan, Akhmad; Ceisari, Btari Bunga
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 1 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i1.65

Abstract

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.
Comparative Analysis of Indonesia-China High Speed Train and KTX Korea-France: A Sustainable Development for Locals or Reconfiguring Other Interests Mulyaman, Darynaufal
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.70

Abstract

This study undermines a recent development of joint-cooperation between Indonesia and China regarding the high-speed railway and its supporting constructions. New dedicated railway, train technology, and Transit-Oriented Development (TOD) are part of the initial project, which planned concurrently along the projected area. All of these new railways and TODs are new and distant from already built residences and business centers. This study breakdown how the Indonesia-China High-Speed Train project was initiated and explaining vital factors that surround it. Reflecting on how Korea and France dealt with KTX (Korean Train Express) project, the TODs, railways, and train technology compare to the Indonesia-China High-Speed Train project, the Indonesia-China project appears not sustainable and driven by another political and economical will.
Accommodating Students’ Varied Learning Styles In The Classroom Novia Russilawatie; Anang Widodo
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.72

Abstract

People depend on their senses to process the information around them. Most people tend to use one of their senses more than the others. Each individual has a preferred learning style, and many have multiple learning styles. One particular style is not better than the others and a preferred style does not mean one cannot learn in other ways. Students should know what may work best for them to process, learn and retain information. They may become better learners if they know their learning styles and use the respective strategies. From the study which has been conducted in University of Technology Yogyakarta, the learning styles of students of non-English departments are predicted to be influential to their English Proficiency Test. Therefore, teachers need to be aware of there being varied learning styles in their classes. This study examined primary data in the form of students’ learning styles at the University of Technology Yogyakarta, which were analyzed quantitatively with an ex-post facto design. Respondents were non-English Department UTY students totaling 150 students who participated in the English Proficiency Test during September - December 2019. In addition to primary data, which were collected using a questionnaire technique, this study also analyzed secondary data from other studies related to learning styles, especially VAK learning styles (Visual, Auditory and Kinesthetic). The results showed that students' learning styles had an effect on their English Proficiency Test score acquisition. Secondary data analysis produces recommendations for English teachers on how they can accommodate students' different learning styles in designing classroom learning for better learning outcomes. Keywords: learning style, primary data, secondary data, VAK.
AN ANALYSIS OF COPING STRATEGY FOR NURSE CARE IN FACING PSYCHIATRIC PATIENTS IN INTENSIVE SERVICE UNITS (UPI) AT PSYCHIATRIC HOSPITAL OF DR. SOEROJO MAGELANG Noviana, Isti; Andamari, Sri Respati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 1 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i1.76

Abstract

This study aims to get understanding on how the anxiety coping strategies of psychiatric nurses in handling patients who still feel anxious in the Intensive Service Unit (UPI). The method used in this study is a qualitative research by taking data based on the condition of natural objects. The study is conducted on psychiatric nurses in the Intensive Service Unit at Prof. Dr. Soerojo psychiatric Hospital in Magelang. The respondents of this study are taken from stratified purposive sampling that the writers take 2 female psychiatric nurses from female UPI and 3 male psychiatric nurses from Male UPI. Data are collected by observation and interview. The results show that the coping strategies that emerged from each subject differr one another, not all aspects of the coping strategy were used by the respondents. This means that by varying the coping strategies emerging from each respondent can be used as a reference as a study learned by individuals with the same conditions experienced by the respondents.
The Effect of Regional Financial Performance on Economic Growth Provinces in Indonesia 2016-2018 Period Velga Eka Putri; Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.84

Abstract

The objectives of this study are: (1) to determine the ratio of independence to affect the economic growth of provinces in Indonesia, (2) to determine the ratio of effectiveness affects the economic growth of provinces in Indonesia, and (3) to determine the efficiency ratio affects the economic growth of provinces in Indonesia. This study used a sample of 33 provinces in Indonesia. The sampling technique used cluster samples. The data used are secondary data. The data collection technique uses documentation in the form of reports on the realization of regional income and expenditure budgets and reports on economic growth at constant prices based on the field of business from 2016-2018. The data analysis technique used to answer the hypothesis is multiple linear regression. The results of research that have been conducted state that: (1) the ratio of independence affects the economic growth of provinces in Indonesia, (2) the effectiveness ratio affects the economic growth of the provinces in Indonesia, and (3) the efficiency ratio affects the economic growth of the provinces in Indonesia.
The Effect of Local Taxes, Local Retribution, and Capital Expenditures on Local Own-Source Revenue: (Evidence from Bengkulu Regency) Ul Albab, Farah Nisa; Ramadhani, Rizki; Komariyah, Erna Fitri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.93

Abstract

This study examines the impact of local tax, local retribution, and capital expenditure on the local own-source revenue of the Bengkulu Regency from 2013 to 2017. This study utilizes the actual data of the actual local government budget from the Indonesian Audit Board. 50 data from 10 cities were sampled representing Bengkulu Regency. This study uses multiple regressions to examine the effect. The result shows that local tax and capital expenditure have a positive significant effect on Local Own-Source Revenue, while local retribution does not affect.
A Competitive Advantage Strategy Through The Use Of Technology Marketing Information, And Orientation Of Learning With Performance As An Intervening Variable Saimin; Lustono; D. Utami, Ristianawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.96

Abstract

This study aims to determine the significance of the positive influence of marketing information technology, learning orientation, and performance on competitive advantage, to determine the significance of the positive influence of marketing information technology and learning orientation on performance, and to determine the effect of the use of information technology and learning orientation on competitive advantage through performance as an intervening variable. This research uses quantitative methods. Research variables consist of information technology, learning orientation, performance, and competitive advantage. The population in the study is all Small and Medium Enterprises (MSME) Pottery entrepreneurs in Kasongan, Bantul Regency. The sampling method is purposive sampling, based on the characteristics or criteria of the sample size of 60 respondents. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression equations with a significance level of 5%. The results show that the use of information technology, learning orientation, and performance have positive and significant effects on competitive advantage in the SMEs of Pottery Kasongan, Bantul Regency. The use of information technology and learning orientation have positive and significant effects on the performance of the Small and Medium Enterprises (MSME) Gerabah Kasongan, Bantul Regency. On the other hand, performance can mediate the effect of the use of information technology and learning orientation on the competitive advantage.
Factors Influencing Teenagers Understanding on Electronic Information and Transaction Law Implementation in the Cyberspace: A Psychoanalysis Perspective Rahayu, Aneke Dewi; Andamari, Sri Respati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.91

Abstract

The development of science and technology impacts changes in the order of human life, especially teenagers. Teenagers today tend to prefer using technology in interacting with one another. This activity is known as cyberspace. Cyberspace is a place for technology users, especially teenagers, to express pleasure, displeasure, and other activities. These activities can be analyzed using Freud's psychoanalytic theory, which includes three structures, namely: id, ego, and superego. The id possessed by a person has the principle of pleasure, while the ego is described through individual activities aimed at gaining recognition, while the superego is the controller of the id and ego so that a person has moral behavior. Concerning cyberspace, a teenager is expected to understand the laws and regulations as stated in the Information and Electronic Transactions Law (UU ITE or ITE Law). The purpose of this study aims to determine the factors that influence the level of understanding of adolescents about the UU ITE from a psychoanalytic perspective. This study uses a mix-method approach by combining FGD and scale in obtaining data. The data were analyzed using an exploratory factor analysis approach. This study shows that six valid factors with an eigenvalue of 60.36% influence adolescents in understanding the ITE Law. The six factors include socialization, media used, content quality, socialization agents, personal character, and conditional.
Factors Influencing The Use of Local Government Performance Information: Institutional Theory Perspective Wia Rizqi Amalia; Akbar, Rusdi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.98

Abstract

Performance information is used for strategic planning, budgeting, program management, supervision, and evaluation. This performance information is also reported to the external parties. This study aims to examine the factors that influence the use of local government performance information based on institutional theory perspective. Triangulation methods are used to analyze and interpret data. Hypothesis testing is carried out in the quantitative phase using Partial Least Square, then followed by thematic analysis in the qualitative phase. The results showed that technical and organizational factors did not affect the use of performance information, while cultural factors empirically had a significant effect on the use of performance information. Based on the institutional theory perspective, the use of performance information is driven by institutional isomorphism in the form of coercive, mimetic, and normative pressures. The results of this study are expected to contribute to local governments paying attention to cultural factors in optimizing the use of performance information.
Analysis of The Effect of Dividend Policies on Corporate Value With Good Corporate Governance (GCG) as Moderating Variables Nurlita, Mirna Indah; Gunarsih, Tri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.100

Abstract

This research examines the moderating effect of Good Corporate Governance (GCG) in the relationship between dividend policy and publicly listed firms' corporate value in the Corporate Governance Perception Index (CGPI) index in 2011-2018. The independent variable is dividend policy, which is proxies using the Dividend Payout Ratio (DPR), Good Corporate Governance as a moderating variable, which is proxies by using the Good Corporate Governance (GCG) score, and company size (SIZE) as the control variable. Company value is determined by the price-book value (PBV). This research uses quantitatively based explanatory research. This study's purpose was to decide how the independent variable affects the dependent variable to determine the moderating variable's effect, whether it will enhance or weaken the independent variable's influence. The population included in this study was all publicly traded companies that participated in the 2011-2018 Corporate Governance Perception Index (CGPI). The sample of this analysis comprised nine firms, so that there were 72 test objects. Data analysis used multiple linear regression and moderated regression analysis (MRA). Based on the study that dividend policy impacts company value, Good Corporate Governance (GCG) cannot moderate the relationship between dividend policy variables on firm value, and firm size is not a control variable in this study.

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