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Telaah Bisnis
Published by Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta
ISSN : 14116375     EISSN : 25416790     DOI : http://dx.doi.org/10.35917/tb.v21i2
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 159 Documents
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The Existence of Sell in May and Go Away in ASEAN-5 Sholihati, Naila 'Ainaya; Nuansari, Shindy Dwita
Telaah Bisnis Vol 25, No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.497

Abstract

This research aims to test the existence of Sell in May and Go Away in the ASEAN-5 market. This quantitative research was conducted from May 2013 to October 2023 on the five founding countries of ASEAN. The dynamic panel data regression approach with the Generalized Method of Moment (GMM) estimation system which includes the unit root test, sargan test, and Arellano-Bond test with the help of Stata software. This research shows that the November-April period positively affect stock returns. This research found that there was Sell in May and Go Away in 4 of 5 ASEAN countries. This research also found that the January effect cannot strengthen the positive relationship between the November-April period and stock returns.
Financial Strategy and Profitability Performance: Financial Ratio Analysis of the Telecommunications Industry on the Indonesia Stock Exchange Mubarok, Faizul; Utami, Tutik Sri; Ishanifah, Annisa; Mawarni, Annisa Putri
Telaah Bisnis Vol 25, No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.461

Abstract

This quantitative analysis aims to provide empirical evidence regarding the impact of solvency, liquidity, activity, and company age on the level of profitability in telecommunications companies. The research sample consists of six companies in the telecommunications sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data comes from each company's financial statements, accessed through the Indonesia Stock Exchange with the panel regression method. The results of this study indicate that liquidity and company age have a positive and significant influence on the profitability of telecommunications companies. In contrast, solvency and activity have no significant impact. These findings provide a better understanding of the factors that contribute to the profitability performance of companies in the sector. The practical implication of this study is that the management of telecommunication companies can focus more on strategies that increase the level of liquidity and consider the company's age in their financial policy planning. By understanding the impact of these variables, companies can optimize their financial structure to achieve better profitability levels. This research can serve as a foundation for better decision-making in managing the financial aspects of telecommunication companies.
Navigating Climate Risk Through SFAS: A Sustainable Accounting Strategy Aptasari, Fety Widianti; Falah, Muhammad Helmi
Telaah Bisnis Vol 25, No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.509

Abstract

limate change has become a pressing global issue with far-reaching impacts on various sectors, especially heavy industries such as manufacturing, mining, energy and metals. This phenomenon affects the operations and sustainability of these sectors through physical risks, such as natural disasters, and transition risks from climate change policies. This study aims to explore the application of Indonesian Financial Accounting Standards (SFAS) in the context of climate change impacts, focusing on SFAS 74 on insurance contracts, SFAS 71 on financial instruments, and SFAS 68 on fair value measurement. The results show that these three accounting standards complement each other in managing climate change risks. SFAS 74 improves the accuracy of measuring insurance liabilities related to natural disasters, while SFAS 71 addresses financial instrument risk by considering the impact of climate change on market value. SFAS 68 plays an important role in measuring the fair value of physical assets affected by environmental change. The integration of guidance from IFRS S2 and TCFD into SFAS is expected to improve transparency and consistency in climate change risk reporting, facilitate better risk management, and support more informed investment decisions. This research also identifies challenges in implementation and provides recommendations for adaptation of accounting standards to address climate change risks more effectively.
The Influence of Brand Congruity on Brand Evangelism through the Mediation of Brand Trust and Brand Commitment among Generation Z Shopee Users Hari, Abdul Hadi; Sabardini, Sri Ekanti
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.592

Abstract

This study aims to analyse the influence of brand congruity on brand evangelism by examining the mediating roles of brand trust and brand commitment among Generation Z Shopee users. Brand congruity refers to the alignment between a consumer’s self-image and the brand image, which plays a crucial role in shaping high-level consumer engagement in digital marketing contexts. This research adopts a quantitative approach utilizing Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. Data were collected through questionnaires distributed to 145 Generation Z respondents who are active Shopee users. The findings reveal that brand congruity has a direct and significant effect on brand evangelism, as well as an indirect effect through brand trust and brand commitment as partial mediators. The mediation pathways suggest that trust and commitment toward the brand serve as critical psychological mechanisms bridging identity congruence and brand advocacy behavior. These findings underscore the importance for companies to develop brand images that resonate with consumer values and identities, while also strengthening trust and emotional attachment to drive brand evangelism behavior.
Empowering MSMEs in Bali through Financial Technology and Digital Payment Innovation to Enhance Global Competitiveness Permana, Dewa Gde Yoga; Wirayudha, I Gede Bayu; Putra, I Putu Dharmawan Suryagita Susila
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.585

Abstract

This study aims to analyze the impact of Financial Technology (FinTech) and Digital Payment Innovation on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Bali. This research employs a quantitative approach with Ordinary Least Squares (OLS) regression analysis to examine the relationship between FinTech usage, digital payment innovation, and MSME competitiveness. Data were collected from 100 MSME owners across various sectors in Bali, using structured questionnaires and direct interviews. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to ensure the robustness of the regression model. The research results show that FinTech usage and digital payment innovation significantly and positively affect MSME competitiveness, with an R-squared value of 0.605, indicating that the two independent variables can explain 60.5% of the competitiveness variance. This implies that adopting financial technology facilitates access to financial services and enhances transaction efficiency, leading to better market reach and competitive advantage for MSMEs. However, the study is limited to MSMEs in Bali, which may restrict the generalizability of the findings to other regions. Additionally, the analysis did not include external factors such as government regulations and infrastructure limitations. Future research should expand the geographical scope and incorporate these external variables to obtain a more comprehensive understanding of FinTech's impact on MSMEs. The study suggests that stakeholders, including government and financial institutions, should encourage the adoption of digital financial services to enhance MSME competitiveness in an increasingly digital economy.
Dark Patterns Reconsidered: A Cross-Taxonomic and Conceptual Mapping for Ethical Interface Design Meirezaldi, Onni
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.586

Abstract

Dark patterns, manipulative interface strategies that steer users toward actions contrary to their interests, have become ingrained in commerce, social media, and data‑collection flows. Research and regulation still lack a shared vocabulary for identifying and addressing them. This study aims to close that gap by proposing a comprehensive conceptual definition and a reconciled taxonomic map that clarifies how dark patterns operate and why they negatively impact users. Based on a directed literature review of 54 peer‑reviewed sources indexed in Scopus, the analysis identifies four foundational elements: manipulative intent, information asymmetry, constrained choice, and exploitation of cognitive bias. It combines them into a single definition that unites legal, psychological, and HCI perspectives. It then cross‑compares the leading taxonomies of Brignull et al., Grey et al., Mathur et al., and Zagal et al., demonstrating agreement on five mechanism families, namely Obstruction, Sneaking, Interface Interference, Forced Action, Nagging, while highlighting differing focuses on functional harms. To address this issue, the article introduces a two‑dimensional grid that overlays those mechanisms with four functional areas: Finance, Privacy, Time Capture, and Psychological Pressure, creating a flexible framework capable of classifying both traditional and emerging dark‑pattern strategies. The resulting model offers scholars a stable analytical framework for theory building, supplies regulators with enforceable categories for consumer protection, and equips designers with a diagnostic tool for auditing interface ethics. The study establishes a conceptual foundation for future empirical measurement, automated detection, and evidence‑based policy to foster a more transparent and autonomy‑respecting digital ecosystem by unifying disparate definitions and rationalizing taxonomies.
The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Abstract

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.
Financial Behavior of Generation Z in Indonesia: Impact of Literacy, Technology and Lifestyle Setiawati, Nila Tri; Primadineska, Rasistia Wisandianing
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.596

Abstract

This study aims to examine the effect of financial literacy, financial technology, and hedonism lifestyle on financial behavior in Z generation. This study used purposive sampling method to help determine the research sample. The number of samples in this study were 110 respondents. The methods used include descriptive analysis and multiple linear regression analysis. The data used is primary data obtained through distributing questionnaires. Furthermore, the data is processed using SPSS software. The result showed that: 1) financial literacy has a positive and significant effect on financial behavior in generation Z, 2) financial technology has a positive and significant effect on financial behavior in generation Z, and 3) hedonism lifestyle has a positive and significant effect on financial behavior in generation Z. The results of this research imply that the government and financial institutions need to create policies that support the accessibility of financial literacy and services for the younger generation to avoid financial failure and crime in the future.
The Contribution of Product Quality Perception in Predicting The Effectiveness of Digital Marketing Strategies: A Case Study on the Shopee Platform Kusuma, Manggar Wulan; Wardhani, Shita Lusi
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.567

Abstract

In the digital era, competition in the e-commerce industry is fiercer. Platforms like Shopee have become integral to consumers' lives in fulfilling their daily needs. To win the competition, Shopee sellers must develop innovative and effective marketing strategies. One of the most widely used strategies is a combination of event marketing, viral marketing, and affiliate marketing. Through a quantitative approach and SEM analysis, this study found that the three strategies had a significant positive influence on purchase intention. The unique finding is the central role of product quality perception as a mediator in this relationship, which highlights the importance of building a positive perception of product quality in supporting the success of marketing strategies in the digital age. By examining the influence of multi-channel marketing strategies and the mediating role of product quality perception, this study is expected to enrich our understanding of how consumers respond to various marketing stimuli on e- commerce platforms.
Comprehensive Evidence of Capital Structure and Firm Performance in Indonesia Octavio, Danes Quirira; Miftahuddin, Muhammad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.584

Abstract

This article investigate the effect of debt on firm performance in Indonesia. Annual unbalanced panel data from non-financial firm that listed between the year of 2010 and 2018 are examined. Besides using proxy of debt ratios, we also categorized debt based on its maturity: short-term and long-term debt ratios. To provide robust results, various methods are used in this study. Our method is not only limited on static regression (ie: pooled ordinary least square, fixed effect, and, random effect), but also dynamic panel regression, such as generalized method of moment-first difference. In addition, nonlinear regression is also conducted to investigate whether the effect of debt on firm performance in Indonesia follows U inversed pattern. Our result shows that there is negative effect between all debt category and firm performance. This result may indicate the existence of debt mismanagement in Indonesia as this negative effect is not resulted from U-inversed pattern. In addition, we found that short-term debt has a significant role in reducing firm performance. In other words, firms’ monitoring of debt, especially in short-term debt, is substantial. We suggest that firms should consider increasing the proportion of long-term debt over short-term debt since long-term debt has no negative significant effect on the firm’s performance.

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