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Dekeng Setyo Budiarto
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Jl. PGRI I No 117, Sonosewu, Bantul 55183
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Journal of Business and Information System
Published by Universitas PGRI Yogyakarta
ISSN : -     EISSN : 26852543     DOI : https://doi.org/10.31316/jbis.v6i2
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Business and Information Systems dipublikasikan oleh prodi akuntansi Universitas PGRI Yogyakarta yang menerbitkan artikel dua kali dalam satu tahun yaitu bulan Juni dan Desember. Journal of Business and Information Systems mempublikasikan berbagai artikel pada bidang akuntansi, keuangan, manajemen, ilmu ekonomi, teknologi informasi dan berbagai permasalahan berkaitan dengan UKM. Journal of Business and Information Systems terakreditas oleh Kemendikbud. Journal of Business and Information Systems sangat selektif dan mempublikasikan naskah yang berkualitas; Oleh karena itu editor hanya menerima naskah yang mengikuti template jurnal. Hanya naskah yang sesuai dengan template yang akan diproses lebih lanjut kemudian akan dikirim kepada dua reviewer yang ahli pada bidangnya dengan cara blind review. Untuk memastikan akuntabilitas kami akan memberikan informasi maksimal 2 minggu setelah naskah dikirimkan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 3 No 1 (2021): Accountability and performance of organization" : 6 Documents clear
The impact of ethics and fraud pentagon theory on academic fraud behavior Dhita Permata Wira Utami; Dian Indri Purnamasari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.88

Abstract

This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.
Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi? Vidya Vitta Adhivinna; Irma Aprilia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.89

Abstract

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.
Meningkatkan penerapan SAK EMKM dengan persepsi usaha dan kesiapan pelaku UMKM Asri Purnomo; Rahandhika Adyaksana
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.90

Abstract

UMKM (Micro Small Medium Enterprises) plays an important role in developed countries, particularly in Indonesia, which works absorbing many workers to reduce the number of unemployment. This research aims to examine the effect on the application of accounting recording systems, accounting comprehensions, business perceptions, and UMKM preparedness in implementing SAK EMKM. The objects of the research are UMKM in Yogyakarta. The respondents were 120 UMKM owners. This study is using multiple regression analysis to examine the hypothesis. The research method uses purposive sampling under the criteria in UU No. 20 Tahun 2008 tentang Kriteria UMKM. The result indicates that the hypothesis of the accounting recording system and comprehensions does not affect the implementation of SAK EMKM. Meanwhile, the hypothesis of business perceptions and UMKM preparedness has significant positive effect on the implementation of SAK EMKM.
Nilai konsumen dalam "Aku tahu apa yang aku beli" Ignasius Heri Satrya Wangsa
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.93

Abstract

The consumer can make the best decision based on his natural capacity as a rational and economic man. Practically, this rationality is determined by new values accumulated from previous consumption experience. This research aims at studying consumers' values through rationalization of relevant variables in consumers values mix. Context of consumer confidence "I know what to buy" represents his independence as a consumer who treasures assurance and certainty reflected upon specific values. Consumers subscribe to these values as the primary reference in consumer buying behavior. Additionally, this context facilitates the study on consumer value resistance about the internal and external environment pressure. This research contributes to consumer's values theory through a mixed-method.
Peran citra merek hijau, niat merek untuk meningkatkan loyalitas pembelian Sri Rahayu; Rin Nanik; Susi Sulastri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.94

Abstract

This study aims to determine the role of green brand image in an effort to increase brand intention, and purchase loyalty. Research locations were held in various universities in the province of D.I.Yogyakarta. The population of this research is university students, and the research sample is 222 students. The sampling technique uses purposive sampling technique, minimum age 18, and a maximum 25 years old, laptop users at least 1 year. Data were collected through a survey by distributing questionnaires. The research data is processed using structural equation modeling, AMOS 21 program. The results of this study indicate that green brand image has a positive and significant effect on brand intention, and purchase loyalty. The more the green brand image increases, the more brand intention and purchase loyalty increases. This study also has limitations, and includes suggestions for future research.
Pengujian kualitas informasi laporan keuangan pada organisasi perangkat daerah Sri Widodo; Ria Resti Maharani
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.95

Abstract

This aim of this research to know the effect of human resources quality, information technology utilization, internal control systems and supervision of the reliability and timeliness in regional financial reporting. The research was done in Organisasi Perangkat Daerah OPD Bantul. The obtained by questionnaires distributed to 129 respondents employee of the finance / accounting department. The method used in this research is multiple linear regression method. The results shows that first the of human resources quality, internal control systems, and supervision is significantly affected to the reliability and timeliness of regional financial reporting. Both the human resources quality, information technology utilization, and supervision do not affected to the reliability and timeliness of regional financial reporting. Keywords: human resources quality, information technology utilization, internal control systems, supervision, reliability and timeliness

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