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Dekeng Setyo Budiarto
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jbis@upy.ac.id
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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. 2 (2021): Journal of Business and Information Systems" : 6 Documents clear
Determinan adopsi e-commerce dan dampaknya pada usaha mokro kecil dan menengah (UMKM) Pangesti, Sinta Dwi; Adyaksana, Rahandhika Ivan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.100

Abstract

This study aims to determine the effect of organizational readiness, technological readiness and the external environment on e-commerce adoption and the effect of e-commerce adoption on the performance of MSMEs (Micro Small Medium Enterprises) in Sleman Regency. The sampling method used is purposive sampling. The data used in this study is primary data with data collection techniques using questionnaires. Hypothesis testing tool using SEM-PLS. Analysis of research data involving 150 in Sleman Regency. The results of hypothesis testing indicate a significant influence between organizational readiness on e-commerce adoption, technology readiness on e-commerce adoption, external environment on e-commerce adoption, and e-commerce adoption on MSMEs performance,
Faktor-faktor yang mempengaruhi budgetary slack Pramudiati, Ningrum; Erlinawati, Afida
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.101

Abstract

This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.
Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi Wahyuni, Nur; Isniawati, Atik
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.102

Abstract

This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.
The impact of accountability, tranparency, and morality of village apparatus on fraud prevention in the management of allocated village funds Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.104

Abstract

The current study aims to assess the impact of accountability, transparency, and morality of village apparatus on fraud prevention in managing allocated village funds. This quantitative research adopted a descriptive research design. It used primary data collected from the questionnaires distributed to 45 students of the accounting department at Veteran National Development University Yogyakarta. This research was conducted in villages under Sentolo Subdistrict, Kulonprogo Regency. The results showed that accountability and transparency significantly impact fraud prevention in the management of allocated village funds. On the other hand, the morality of the village apparatus has no significant impact on fraud prevention in managing allocated village funds.
Efek kredibilitas dan kemenarikan selebgram dalam mempengaruhi niat beli konsumen Setyawan, Didik; Noliana, Maria Sanggita Putri; Yulandari, Ariefah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.105

Abstract

The phenomenon that occurs in celeb-grams in the media that have millions of followers is not all effective enough in influencing the attitude of their followers to buy a brand. This study aims to examine the effect of credibility and attractiveness of a celebrity in changing consumer attitudes to intend to make a purchase. This study uses the Elaboration Likelihood Model as the basic model, which is modified for its application to social media. This study uses an experimental design method for hypothesis testing through 2 stages of testing, namely study 1 and study 2, with participants being social media users who know about Scarlett Whitening products but have never made a purchase. The results show that high source credibility and attractiveness can increase consumers' positive attitudes to influence purchase intention rather than low source credibility and attractiveness.
Program kredit ultra mikro dan kemiskinan di Jawa Tengah pada masa pandemi Karnoto, Suparjito Bin
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.106

Abstract

This study focuses on the role of financing the ultra microprogram (UMi) to support government programs in poverty alleviation. There are two analyzes used: first descriptive analysis, which compares the number of micro-enterprises with the number of poor people in Central Java. Second, statistical analysis of Pearson correlation measures the correlation between the number of micro-entrepreneurs, the amount of ultra-micro credit financing disbursement, the number of poor people, and indicators related to poverty. The results of the descriptive analysis show that before the covid-19 pandemic, the average percentage of micro-enterprises and the number of poor people was 4.09 percent. In comparison, during the covid-19 pandemic, the average was 5.40 percent. Pearson correlation statistical analysis shows that the number of customers and the distribution of ultra-micro credit strongly correlate with the number of poor people. The number of poor people has a strong correlation with life expectancy and an average length of schooling. It has a reasonably strong correlation with other indicators related to poverty both before the 2019 COVID-19 pandemic and during the 2020 COVID-19 pandemic.

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