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Contact Name
Tri Utomo Prasetyo
Contact Email
tri.utomo.p@stimykpn.ac.id
Phone
+6287719091190
Journal Mail Official
jurnal.telaah.bisnis@gmail.com
Editorial Address
Jalan Palagan Tentara Pelajar Km. 7 Yogyakarta - 55581
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Telaah Bisnis
ISSN : 14116375     EISSN : 25416790     DOI : http://dx.doi.org/10.35917/tb.v21i2
Core Subject : Economy,
TELAAH BISNIS is a scientific journal published by Sekolah Tinggi Ilmu Manajemen (STIM) YKPN Yogyakarta, for the purpose of information media which examines issues relating to the management, accounting, business and the general economic.
Articles 7 Documents
Search results for , issue "Vol 23, No 1 (2022): July 2022" : 7 Documents clear
Potential Fraud Detection Analysis of Finansial Statements: Diamond Fraud Approach Nodeski Yogi Fadli; Junaidi Junaidi
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.274

Abstract

The motivation of this research is the existence of fraud that occurs in the financial reporting of entities both abroad and in Indonesia. This investigation aims to explain the detection of financial statements that have the potential to contain fraud using the Fraud Diamond approach. The sampling method in this research is purposive sampling for companies listed on the Indonesia Stock Exchange. The sample consists of 93 companies during the 2017-2019 financial statement period from the manufacturing industry. The analysis of research is a multiple linear regression model with a quantitative approach. Based on statistical studies, the financial target variable significantly positively affects the potential for fraud. External pressure has a significant negative effect on the potential for financial fraud. In contrast, financial stability, the nature of the industry, effective monitoring, rationalization, and capability have no effect on the potential for financial fraud.
Regulatory Technology (RegTech): The Solution to Prevent Money Laundering in Indonesia Alivia Meyrizka Utami; Mega Dwi Septivani
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.288

Abstract

Since the 2008 financial crisis, the complexity of regulations and the use of technology and innovation in the financial sector have increased. This makes banks as financial institutions starting to adapt to financial technology very vulnerable to technological risks, one of which is money laundering. Regulatory Technology (RegTech) is a technology trend to assist bank management in supporting regulatory compliance efforts and offering money laundering prevention solutions. Based on this, this study aims to examine the relationship of RegTech, which is represented by three independent variables: Electronic Know Your Customer (e-KYC), Transaction Monitoring, and Time and Cost Efficiency, on Money Laundering Prevention. This study shows that transaction monitoring, as well as cost and time efficiency, have a significant effect on money laundering prevention. In contrast, e-KYC does not affect money laundering prevention. This research is intended to provide valuable insights to Financial Institutions to increase awareness of the importance of adopting new technologies and maintaining good relations with regulators to prevent money laundering in Indonesia.
Entrepreneurship Education Analysis and Planned Behavior Theory in Triggering Entrepreneurial Intentions Among Students Unang Toto Handiman; Shita Lusi Wardhani; Ahmad Hidayat Sutawijaya; Dinar Nur Affini
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.275

Abstract

The purpose of this study was to analyze the Planned Behavior Theory and entrepreneurship education in triggering students' entrepreneurial intentions. This research was conducted at Mercu Buana University. The respondents of this study were students of the Faculty of Economics and Business, with a total sample of 250 student respondents. This study uses quantitative methods. The data collection technique used the snowball technique. Data processing uses a statistical model of Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SMART PLS software. The study found that Entrepreneurship education has a significant influence on Attitude Toward Behavior, Subjective Norms, Perceived Behavioral Control and entrepreneurial intentions. Attitude Toward Behavior has a a significant effect on entrepreneurial intentions. Subjective Norms and Perceived Behavioral Control has no significant effect on entrepreneurial intention. Entrepreneurship education with Attitude Toward Behavior, Subjective Norms and Perceived Behavioral Control simultaneously has a moderate influence on entrepreneurial intentions.
Studi Gaya Kepemimpinan Situasional (Situational Leadership Model Hersey-Blanchard) pada Rumah Makan Padang Se-Kabupaten Sleman D.I.Y Surya Darmawan; Bella Thalia Roselini
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.248

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan gaya kepemimpinan situasional beserta keterampilan situasional pada pemimpin di rumah makan Padang se-Kabupaten Sleman D. I. Yogyakarta. Metodologi penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan pemilihan narasumber (responden) melalui teknik purposive sampling. Teknik pengumpulan data menggunakan data primer melalui wawancara terstruktur, observasi, dan dokumentasi terhadap sebelas narasumber (responden) rumah makan Padang di wilayah Kabupaten Sleman. Analisis data dalam penelitian ini menggunakan naratif deskriptif dengan metode Miles dan Huberman. Hasil penelitian menerangkan bahwa terdapat ketidaksesuaian penerapan gaya kepemimpinan situasional Hersey-Blanchard dengan tingkat kesiapan pengikut. Pimpinan rumah makan Padang se-Kabupaten Sleman kategori menengah cenderung bergaya kepemimpinan selling/coaching (S2) dan delegating (S4). Sedangkan rumah makan Padang kategori besar cenderung menerapkan gaya kepemimpinan partisipasi/supporting (S3). Kesiapan pengikut rumah makan Padang cenderung berada pada tingkat kesiapan yang tinggi (R4).
Influence AGI Shopping Motives toward Impulse Buying with Internet Browsing as a Mediator Siska Putri Noviantari; Conny Tjandra Rahardja
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.250

Abstract

This study uses AGI shopping motivation as the independent variable, impulse buying as the dependent variable and internet browsing as the mediating variable. The data used is primary data obtained through distributing questionnaires using Google Form with data obtained as many as 320 respondents. Purposive sampling is a sampling technique used in this study, by taking consumers who have done online shopping at least six times in one year. The method used in data processing is a structural equation model (SEM). The purpose of this study was to determine how the influence of AGI motives on impulse buying mediated by internet browsing activities. The results of this study conclude that (1) the AGI motive has a positive and significant effect on impulse buying, (2) the AGI motive has a positive influence on internet browsing, (3) internet browsing has a positive influence on impulse buying, and (4) internet browsing is a partial mediator of the relationship between AGI motives and impulse buying.
Determinan Kinerja Bank Umum Syariah yang Diukur dengan Maqashid Syariah Index Marfuah Marfuah; Pasha Hilman Ismail; Selfira Salsabilla
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan nilai-nilai Islam, ukuran bank, dan usia bank terhadap kinerja bank umum syariah yang diukur dengan Indeks Maqashid Syariah. Berdasarkan metode purposive sampling, diperoleh sampel 9 bank umum syariah. Berdasarkan hasil pengujian hipotesis menyimpulkan bahwa (1) variabel nilai-nilai Islam memiliki pengaruh positif signifikan terhadap kinerja Bank Umum Syariah terutama untuk menegakkan keadilan. (2) variabel ukuran bank memiliki pengaruh positif signifikan terhadap mendidik individu. (3) variabel umur bank sebenarnya memiliki pengaruh negatif signifikan terhadap mendidik individu dan untuk kepentingan publik. Penelitian ini telah memberikan kontribusi kepada manajemen bank syariah yang perlu mempertahankan dan meningkatkan penerapan nilai-nilai Islam dalam kegiatan operasionalnya, misalnya dengan meningkatkan ekuitas dengan basis bagi untung dan menghindari riba dan laba yang adil untuk meningkatkan kinerjanya.
Reward System dan Turnover Intention bagi Karyawan Milenial Daniel Joel Immanuel Kairupan; Dheni Indra Kusuma
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.245

Abstract

Penelitian ini bertujuan untuk menguji pengaruh reward system  yang terdiri atas remuneration, cash incentive, supervisor support terhadap turnover intention bagi karyawan milenial. Penelitian ini diharapkan mampu memberikan tambahan bukti empiris untuk memperkuat konsep dan teori mengenai faktor-faktor penentu niat karyawan milenial untuk keluar atau turnover intention yang dipengaruhi oleh faktor remuneration, cash incentive, dan supervisor support serta penerapannya di lingkungan dunia kerja.Penelitian ini menggunakan metode survei dengan sampel adalah karyawan yang tergolong dalam kalangan milenial (tahun kelahiran 1981 sampai 2010). Penelitian ini menjelaskan tentang pengaruh antar variabel dengan menggunakan desain penelitian confirmatory dengan tujuan utama untuk menguji hipotesis yang telah dirumuskan yaitu pengaruh remuneration, cash incentive, supervisor support terhadap intetion to leave bagi karyawan milenial. Penelitian ini juga menggunakan field research dengan kategori penelitian crossectional. Selain itu teknik pengambilan sampel menggunakan non probability sampling tipe purposive sampling.

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