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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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Understanding of the Accountant's Code of Ethics and Ethical Behavior of Accounting Students Inon Listyorini; Ehrmann Suhartono; Taufik Bin Abad
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): 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.v4i2.199

Abstract

This research aims to describe the understanding of the accounting profession code of ethics, ethical behavior, and the influence of understanding the accounting profession code of ethics on the ethical behavior of accounting students. The research was conducted by survey method, with respondents as many as 59 students who had taken Basic Auditing courses. Descriptive statistics describe a much lower ethical behavior score than the average response score to all aspects of the accountant profession's code of conduct understanding. Regression testing results show that understanding the accounting profession's code of ethics positively affects students' ethical behavior. Of the five aspects of the accounting profession code of ethics, objectivity and professional behavior positively impact students' ethical behavior.
Strategic Management in Industry 4.0: Digital Transformation in NIKE Inc. Using the Dynamic Capability Approach Dwi Utami Puterisari
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): 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.v4i2.204

Abstract

Today we are in the industrial ecosystem 4.0, which is characterized by various uses of technology such as the Cloud Computerization, the Internet of Things (IoT), Artificial Intelligence (AI) and Big Data which they are part of what is called digital transformation. At this time the company is required to be able to adapt to industry 4.0, especially with digital transformation, in order to the company can survive and still be able to competing with other companies. The research method used in this article is a descriptive research method by using secondary data sources, where secondary data comes from literature studies conducted from the results of searching various articles on the internet. This article discusses how NIKE Inc. carry out digital transformation through dynamic capabilities which consist of sensing, seizing, and transforming processes. Keywords: Industry 4.0, Digital Transformation, Dynamic Capability
Promoting Higher-Order Thinking Skills (HOTS) for Young Learners in A Bilingual Classroom Anang Widodo
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): 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.v4i2.208

Abstract

Adopting Bloom's Taxonomy of higher-order thinking skills (HOTS) in a bilingual classroom, especially for young learners, needs creativity and extra effort from teachers since it deals with involving students with complex activities and difficult tasks. This present study reveals how to implement HOTS in a bilingual classroom and the challenges during the learning-teaching activities. This study involved 21 second-grade students of Al – Azhar 55 Islamic Primary School in Yogyakarta, two homeroom teachers, and a native speaker. The data were collected from the interview, document analysis, and classroom observation. The result of the study shows that to promote HOTS during the learning-teaching activities, the teacher implements hands-on learning teaching strategies and involves ICT to help students understand the topic discussed easily in a fun way. Meanwhile, the challenges occurring lie in students' motivation to learn and lack of skill in writing. This study yields interesting results which can give another option to implement HOTS for young learners in the context of the bilingual classroom.
Bribery Detection Strategy: A Conceptual Model Briyan Efflin Syahputra; Junaidi; Anggit Esti Irawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): 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.v4i2.211

Abstract

Bribery is a type of corruption with a high number of cases almost every year, including in Indonesia. This condition is getting worse because most bribery occurs in government circles. Therefore, finding an effective solution to detect bribery is the focus of many parties, especially the government. By seeing this solution in the future, the number of bribery cases can decrease significantly. This research aims to develop a holistic model that includes potential factors for detecting bribes. This research will use a literature review to obtain data. The results of this research indicate that three potential factors effectively detect bribery. The factors are forensic audit and internal audit, which are potentially effective methods to detect bribery. In addition, another factor is big data, which has the potential to increase the role of forensic audits and internal audits to detect bribery.
Cognitive Diversity on Team Innovation During the Covid-19 Pandemic: Do We Need An Intrinsic Motivation as A Mediator? Devi Yulia Rahmi; Fatma Poni Mardiah; Ratni Prima Lita
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): 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.v5i1.186

Abstract

This research aims to analyze the impact of cognitive diversity on intrinsic motivation, cognitive diversity on team innovation, and the impact of intrinsic motivation, as a mediator, on cognitive diversity and team innovation. This research applied an explanatory approach to hypothesis testing. We conducted a survey in which 107 questionnaires were distributed to 33 work teams in the furniture industry in West Sumatra, Indonesia. Findings indicate that cognitive diversity had a significant positive impact on team innovation. Contrastively, cognitive diversity did not have any effect on intrinsic motivation. Besides, we also figured out that intrinsic motivation was not a mediator between cognitive diversity and team innovation. Findings indicate that cognitive diversity had a significant positive impact on team innovation. Contrastively, cognitive diversity did not have any effect on intrinsic motivation. Besides, we also figured out that intrinsic motivation was not a mediator between cognitive diversity and team innovation. The study provides a comprehensive understanding of knowledge sharing and team climate on the relationship between cognitive diversity and team innovation, missing in previous empirical studies. Then, the study is relevant because of inconclusive findings from past studies examining the relationship between cognitive diversity and team innovation.
Green Accounting Implementation on the Improvement of Company Financial Performance Nuraini Sari; Tri Ayu Astari
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): 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.v5i1.222

Abstract

Companies can minimize environmental problems by implementing green accounting. In addition, green accounting can also encourage company cost efficiency. This study aims to evaluate the implementation of Green Accounting on company financial performance. Manufacturing companies as a sector were chosen in this study because they are closely related to environmental issues. The sample was selected purposively from manufacturing companies and listed on the Indonesia Stock Exchange for the 2018-2020 period. The results of the study show that environmental performance has a positive influence on return on assets, environmental activity and environmental disclosure, which are indicators in green accounting that show an influence on a company's financial performance.
Do Women on Boards Really Impact Firm Growth? Ulfa Rahmawati; Erna Fitri Komariyah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): 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.v5i1.234

Abstract

The issue of gender equality is one part of Indonesia's SDGs target. Gender equality refers to equality between men and women in fulfilling rights and obligations. One of the targets of Indonesia's SDGs for gender equality is to strengthen policies and legislation to increase gender equality and women's empowerment. These situations unquestionably impact the influence of women on board. This study examines the growth of LQ 45 businesses in Indonesia in connection to the number of female directors. This study was conducted using quantitative research approaches. In Indonesia, between 2019 and 2021, 34 LQ45 companies were chosen for the sample utilizing purposeful selection. This study shows that the presence of women on the board of directors will not have a favourable effect on the LQ 45 firm's growth in Indonesia between 2019 and 2021.
Determinants of the Financial Performance: Evidence from Indonesian Manufacturing Companies Permatasari Cahyaningdyah; Mukti Prasaja; Abdurrahman Maulana Yusuf
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): 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.v5i1.235

Abstract

This study aims to investigate the determinants of the financial performance of manufacturing companies in Indonesia. Financial performance is proxied by return on assets, while the determining factors in this study include capital structure (leverage), institutional ownership, audit quality, and firm size. This study uses a quantitative method. The samples were determined through the purposive sampling method, which resulted in a sample of 112 manufacturing companies in Indonesia during the 2018-2020 period—hypothesis testing by performing multiple linear regression using STATA. The results show that leverage and audit quality significantly influence the company's financial performance. Meanwhile, institutional ownership and company size do not affect the financial performance of manufacturing companies in Indonesia.
Implementation of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity Meiliyah Ariani; Zulhawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): 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.v5i1.245

Abstract

The application of the Green Accounting method is a discourse that is influenced and influences the environment. Accounting itself grows and develops along with the development of society. Environmental problems are not only a problem for regulators and the government as executors but also for economic actors to create an environmentally friendly mindset and attitude. One example is that many business owners still have a place of business but do not think about the impact of the generated business waste. This study aims to find out, analyze and provide conclusions about whether the waste of Batik Houses in the Kembangan area of ​​West Jakarta has a waste disposal mechanism. The costs incurred in waste treatment, find out the efforts of Batik Houses in dealing with environmental pollution and analyze the effectiveness and efficiency of Batik Houses in treating their waste if reviewed from an accounting perspective. Based on the results of the research, the waste of Batik Houses in the Kembangan area of ​​West Jakarta is still not efficient in managing the waste it produces because the managed waste treatment still has a negative impact on the surrounding community in terms of accounting for the efforts made by Batik Houses are still not effective in handling the results from the pollution of the waste they produce, this is proven by the absence of a clear financing analysis regarding the management of batik house waste so that it is not yet feasible in waste treatment.
Unlocking the Increase of Land and Building Tax Revenue in Bantul Regency Rina Mawarti Muji Astuti
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): 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.v5i1.195

Abstract

National development is an activity that continuously occurs and aims to improve human quality and social welfare; capital is needed to finance this process. One of the sources of capital in the implementation of development in Indonesia is the Rural-Urban Land and Building Tax, among the taxes collected from the community. This research discusses the obstacles to increasing land and building tax revenues. This research was conducted in the Bantul Regency. -Efforts to increase tax revenues include conducting PBB monitoring, innovating the Bantul LaPak application, holding the Bantul Tax Award event, and holding mobile car innovations. Among the programs mentioned above, the mobile car program is a program that plays a significant role in increasing land and building taxes in the Bantul Regency. With this mobile car, the services carried out can be closer to people who live far from the city where they live, called the ball pick-up system. In its development, the mobile car program can increase Land and Building Tax revenue from 2017 to 2019. Land and Building Tax revenue reached a predetermined target, where out of 933 hamlets in Bantul Regency, 777 hamlets have been served increase in revenue, namely in 2017 it increased by 78%, then in 2018 it became 82% or 36.5 billion in 2017, then experienced an increase in 2018 amounting to 39.3 billion, then in 2019 it reached 54.7 billion.

Page 7 of 13 | Total Record : 122

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