cover
Contact Name
Ahmad Tri Hidayat
Contact Email
ahmad.tri.h@uty.ac.id
Phone
+6285647229564
Journal Mail Official
journal@uty.ac.id
Editorial Address
Jl Siliwangi (Ringroad Utara) Jombor, Sleman, DI. Yogyakarta
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
ISSN : -     EISSN : 26850931     DOI : -
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
Articles 123 Documents
Factors Influencing Users’ Intentions to Use Mobile Applications in Hospitals Haryono; Kusumawardhana, Agung Wicaksono
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.v3i1.108

Abstract

e-Health app is an application system that potentially could increase the efficiency and effectiveness of a hospital's performance. The developers need to know e-health app impacts, such as usefulness, easy use, and the overall impact to the users. This research identifies and evaluates factors influencing users' intentions and prospective users using an easy-to-Health (e-Health) app named RSA UGM Online application. Prospective users are included in this research as samples to help the application developer understand their potential market regarding product effectiveness. This research aims to identify and analyze factors influencing the use of the electronic-Health Technology Acceptance Model (e-HTAM) to increase a hospital's performance efficiency and effectiveness. A hypothetical model testing was conducted through empirical data collection, 403 experienced and inexperienced respondents on using RSA UGM Online application, using online and offline surveys. The structural Equation Model was used to assess the significance of the path coefficient. The research results show that the Perceived Usefulness, Subjective Norm, and Technology Design of the RSA UGM Online application can predict the users' intentions and prospective users. It recommends the application developer developing an e-health app based on the three factors that are successfully tested affecting their users’ intentions.
Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality Fitri Komariyah, Erna; Triyani, Desi; Frendy; Rahmawati, Ulfa
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.v3i1.110

Abstract

Firm’s risk structure and audit quality are considered as two of the most important factors which affect earnings management. Thus, this study aims to examine how the risk structure and audit quality affect real earnings management from the context of a developing economy. The risk structure in this study is classified into operational risk and financial risk which are proxied by Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL), respectively. Audit quality is measured by Big-N audit firms clients and auditor industry specialization. This study employs the Roychowdhury real earnings management model which comprises of sales manipulation, discretionary cost reduction, and overproduction. This study’s sample is 219 firm-years of manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. The results show that auditor’s affiliation with Big-N audit firms are more effective than industry specialization in reducing real earnings management practices.
Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Hatta Hambali, Atika Jauharia; Emilia, Safira Putri; Junaidi, Junaidi
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.v3i1.112

Abstract

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.
Factors Influencing Teenagers Understanding on Electronic Information and Transaction Law Implementation in the Cyberspace: A Psychoanalysis Perspective Aneke Dewi Rahayu; Sri Respati Andamari
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; Rusdi Akbar
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 Mirna Indah Nurlita; Tri Gunarsih
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.
The Effectivity Google Display Network and Google Video Network in YouTube: A Literature Review Rahmad Agus Dwianto; Nur Wening
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 2 (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.v3i2.106

Abstract

The purpose of this study is to analyze the effectiveness of the Google Display Network on YouTube. This study uses a literature review that describes the problems or successes that appear on the features on the Google Display Network platform. This literature review also explains ways to anticipate these problems, such as focusing on the marketing targets to be achieved. The findings in this study are that there are still many products that are not relevant to the main video that is used as a means of advertising of their products. Meanwhile, according to data from businessmen who place ads on YouTube, many successful businesses increase demand for their products and generate a lot of profit. Successful business people already know the marketing targets that their products will target and also know the main video criteria that will be used as a means of marketing of their products.
Factors Influencing Users’ Intentions to Use Mobile Applications in Hospitals Haryono; Agung Wicaksono Kusumawardhana
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.v3i1.108

Abstract

e-Health app is an application system that potentially could increase the efficiency and effectiveness of a hospital's performance. The developers need to know e-health app impacts, such as usefulness, easy use, and the overall impact to the users. This research identifies and evaluates factors influencing users' intentions and prospective users using an easy-to-Health (e-Health) app named RSA UGM Online application. Prospective users are included in this research as samples to help the application developer understand their potential market regarding product effectiveness. This research aims to identify and analyze factors influencing the use of the electronic-Health Technology Acceptance Model (e-HTAM) to increase a hospital's performance efficiency and effectiveness. A hypothetical model testing was conducted through empirical data collection, 403 experienced and inexperienced respondents on using RSA UGM Online application, using online and offline surveys. The structural Equation Model was used to assess the significance of the path coefficient. The research results show that the Perceived Usefulness, Subjective Norm, and Technology Design of the RSA UGM Online application can predict the users' intentions and prospective users. It recommends the application developer developing an e-health app based on the three factors that are successfully tested affecting their users’ intentions.
Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality Erna Fitri Komariyah; Desi Triyani; Frendy; Ulfa Rahmawati
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.v3i1.110

Abstract

Firm’s risk structure and audit quality are considered as two of the most important factors which affect earnings management. Thus, this study aims to examine how the risk structure and audit quality affect real earnings management from the context of a developing economy. The risk structure in this study is classified into operational risk and financial risk which are proxied by Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL), respectively. Audit quality is measured by Big-N audit firms clients and auditor industry specialization. This study employs the Roychowdhury real earnings management model which comprises of sales manipulation, discretionary cost reduction, and overproduction. This study’s sample is 219 firm-years of manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. The results show that auditor’s affiliation with Big-N audit firms are more effective than industry specialization in reducing real earnings management practices.
The Implementation of Adaptive Co-Management Towards Revalidation Program: A Case Study in Ciletuh-Palabuhanratu UNESCO Global Geopark Teti Indriati Kastuti; Budiono Sulistyadi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 2 (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.v3i2.111

Abstract

This study is aimed to conduct a review about the implementation of Adaptive-Co-Management in Ciletuh-Palabuhanratu UNESCO Global Geopark (CPUGG) in the context of revalidation. The method used in this research is the descriptive qualitative method. The data was collected by conducting observation, interviews, and documentation. Data analysis uses Adaptive Co-Management (ACM) with the following elements: (1) Communication and collaboration. (2) Social learning. (3) Shared rights, responsibilities, and decision-making. (4) Building Adaptive Capacity and Resilience. The results of the study show that the governance of CPUGG with the Pentahelix concept from the aspect of collaboration and communication shows that there is already a division of tasks and responsibilities so that they synergize with each other in regional development. However, by looking at the needs of the region in achieving sustainable tourism, it still requires other elements so that the CPUGG goal of becoming a sustainable area and becoming world-class tourism must add elements of tourists and environmental practitioners.

Page 5 of 13 | Total Record : 123