cover
Contact Name
Dekeng Setyo Budiarto
Contact Email
dekengsb@upy.ac.id
Phone
+628122816000
Journal Mail Official
jbis@upy.ac.id
Editorial Address
Jl. PGRI I No 117, Sonosewu, Bantul 55183
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Journal of Business and Information System
ISSN : -     EISSN : 26852543     DOI : https://doi.org/10.31316/jbis.v6i2
Core Subject : Economy, Science,
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.
Articles 109 Documents
Net profit signaling as a consideration for purchasing shares before dividend distribution decisions Suryaningsum, Sri; Pronosokodewo, Baniady Gennody; Ayusulistyaningrum, Dyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): 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: 10.31316/jbis.v6i2.252

Abstract

The study results provide implications for investors that net profit alone does not guarantee that dividends will be distributed. This study analyzes the behavior of stock investors who only pay attention to net profit when buying shares, especially in PT Clipan Finance Indonesia Tbk (issuer code CFIN). The CFIN Stock phenomenon is significant to study because the 2024 Financial Report presents a 2x increase in net profit compared to the previous year. However, the results of the 2024 GMS did not distribute dividends, while the previous year distributed dividends. The investment phenomenon ahead of the GMS is an investment with a dividend profit motive. This investor behavior is evident in the increasing stock price ahead of the GMS. This is the basis for this research. This investor behavior is analyzed by moving stock prices ahead of the GMS. This study compares the stock price during the month before the GMS with the stock price two months before the GMS. These results also indicate that investors only pay attention to net profit. A sharp increase in net profit does not necessarily guarantee that dividends will be distributed.
Impact of environmental knowledge toward green purchase intention: Attitude as mediator Sri Rahayu; Nabila Kharimah Vedy; Evi Novitasari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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: 10.31316/jbis.v6i2.255

Abstract

Environmental knowledge and attitudes are important factors in increasing the purchase intention of environmentally friendly products. This study aims to analyze the influence of environmental knowledge on green buying intention through environmental attitudes as mediators. This research uses a quantitative approach. The population of this study is consumers of Tupperware's eco-friendly products in Bandar Lampung. The research sample is women aged 25 to 40 who have bought Tupperware products. The sampling technique uses a purposeful sampling technique, with the criteria of female samples, minimum age of 25 and maximum of 40 years, and domicile in Bandar Lampung City. The data of this study is sourced from primary data generated from the distribution of questionnaires. The data obtained was analyzed using SmartPLS. The results of this study show that environmental knowledge affects environmental attitudes and green buying intentions. Environmental attitudes can be a mediator between environmental knowledge and green buying intentions. It shows that environmental knowledge directly and indirectly affects green buying intentions, namely through environmental attitudes. does not have a significant direct influence on consumers' environmentally friendly purchase intentions.
ESG performance, green banking disclosure and firm value: Empirical evidence in Indonesia Golda Belladonna Umbing; Ade Yuniati; Sabila Kusuma Wardani
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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: 10.31316/jbis.v6i2.257

Abstract

This research aims to examine the effect of ESG performance and green banking diclosure on firm value. The research was conducted on conventional banking companies listed on the Indonesia Stock Exchange from 2021-2022. The independent variables used in this research are green banking performance and ESG performance. The dependent variable used in this research is company value. The control variables used are company size and audit quality. The data used in this research was obtained through the ESGI Dataset. Determination of the regression model using panel data was carried out through the Chow test and Hausman test. The results shows that the environment score variable has a positive effect on company value, while the other three variables, namely social score, governance score and green banking disclosure have no effect on company value. This implies that investors in the banking sector have not fully focused on the ESG and green banking disclosure dimensions in decision making.
Contribution from East Java as the main gate for the new national capital city project (IKN) Firman Parningotan; Jonathan Herawan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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: 10.31316/jbis.v6i2.259

Abstract

This research aims to analyze logistics and trade performance in East Java 2024 as a revitalization of Tanjung Perak Port as a hub port with the National Capital City (IKN) development. IKN development, which will continue until 2045, should be captured as a potential for economic growth and development to be used as a source of new economic growth that is resilient and sustainable. This research uses the Analytical Hierarchy Process to see the performance of Tanjung Perak Port with other large ports on the island of Java. It carries out IRIO computation analysis to see the interlinkage of sectors that have the potential to be worked on by East Java Province for IKN development. Research that uses 3 criteria, namely port performance, port productivity, and the multiplier effect with 12 variables, obtains varied results but considers that Tanjung Perak Port is the best port as a port hub with South Kalimantan Province, East Java Province, and can also encourage the Agriculture, Forestry and Fishery; Processing industry; and Wholesale and Retail Trade; Car and Motorbike Repair to provide maximum impact on the regional economy
Valuation of the economic impact of air pollution to promote public welfare in Jakarta Y Sri Susilo; Jonathan Herawan; Firman Parningotan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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: 10.31316/jbis.v6i2.260

Abstract

This research aims to conduct a valuation analysis of the economic impact of air pollution that occurs in DKI Jakarta Province. By using mapping from satellite imagery and the 2016 Input-Output table which was iterated using the RAS Partial Survey method to become the 2023 Input-Output table. From the results of research that uses the impact (shock) of the implementation of the weak complimentary which is reflected through the environmental adjustment tax (EAT) The results showed that air pollution in DKI Jakarta Province contributed negatively to the economy amounting to IDR 8,981,659,208,407,380.00. Based on the results of the income and output multiplier analysis, various results were obtained, but the extractive sector was better able to operate without weak complimentary and the results of linkage and mapping proved that the Wholesale and Retail Trade sectors; Car and Motorcycle Repair; Transportation and Warehousing; and Government Administration, Defense and Social Security must contribute maximally to air pollution in West Jakarta, Central Jakarta, North Jakarta and South Jakarta. The recommendation from this research is the need for policy synergy between the DKI Jakarta Provincial Government, the business world, academics, media and community leaders by creating a 3P (People, Planet, Profit) Jakarta Plan to solve pollution and environmental problems in DKI Jakarta Province
Impact of nickel downstreaming in North Maluku: Input-output analysis Jonathan Herawan; Yuvensius Sri Susilo
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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: 10.31316/jbis.v6i2.261

Abstract

This study aims to determine and analyze the impact of downstream nickel commodity policies on the economy in North Maluku Province. Secondary data in this study also uses data on mining companies and industrial processing in North Maluku Province from the Mining and Energy Service of North Maluku Province, as data on nickel commodity resources and reserves in Indonesia. The analytical tools used are backward and forward linkage analysis; analysis of the I-O table, and the RAS method then iterates over the I-O table. Furthermore, four scenarios are used to view—the dynamic atmosphere of policy. Based on the results of this analysis, the results of scenario four, namely 10 percent of nickel reserves into an electric car downstream ecosystem and 20 percent produced into EV Batteries, are policy scenarios that the Government can see because they have a positive impact on the regional economy in North Maluku Province
The impact of IDX-MES BUMN 17 shariah index launching on market reaction Siti Afidatul Khotijah; Zidni Husnia Fachrunnisa; Nibras Anny Khabibah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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: 10.31316/jbis.v6i2.262

Abstract

Information circulating in the community will impact stock market reactions on the stock exchange. The reaction can be accounting or non-accounting. The launch of the IDX-MES BUMN 17 Index is one of the non-accounting information that can influence activity on the stock exchange, especially for entities included in the index. This study aims to identify stock market reactions included in the IDX-MES BUMN 17 index after the launch of the index. This research was conducted by testing stock prices and trading volume before and after the IDX-MES BUMN 17 index was published. This test is also supported by a comparative analysis of changes in stock prices and trading volume from the IDX-MES BUMN 17 index and the Indonesia Composite Index. This study's results indicate an increase in stock prices for 17 BUMN companies included in the IDX-MES BUMN 17 index after the launch of the index. In addition, this study found differences in stock trading volume before and after the index publication. This shows that the information is absorbed in the market, especially for investors concerned about Islamic stocks
A model for the development of women's social entrepreneurship in Bandung City to enhance performance Deti Mulyo Harsono; Irsanti Hasyim; Istiharini Istiharini; Fanji Farman Farman; Yeremias Budi Irawan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 7 No 1 (2025): 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: 10.31316/jbis.v7i1.265

Abstract

This research investigates the growth of social entrepreneurship among women in Bandung, Indonesia, to improve the performance of Micro, Small, and Medium Enterprises (MSMEs). It emphasizes the vital importance of women's involvement in the economy, especially in times of economic uncertainty, and evaluates several governmental efforts to empower female entrepreneurs. Utilizing Partial Least Squares (PLS) analysis, the research investigates the impact of motivation and social support on business performance. The study involves a survey of women social entrepreneurs in Bandung, supplemented by in-depth interviews and focus group discussions with experts from government, academia, and business sectors. The results indicate that both motivation and social support have a significant positive effect on business performance, with an R² value of 0.680, suggesting that these factors explain 68% of the variance in business performance. The validity and reliability of the indicators used were confirmed, showing good predictive relevance for business performance. This research contributes to understanding women's social entrepreneurship in Indonesia by providing insights into the motivational and social dynamics that enhance MSME performance. It emphasizes the importance of social support systems and motivation in fostering female entrepreneurship and its impact on the local economy.
Psychological capital, affective commitment, and citizenship behavior: PLS-SEM modelling approach Rashed Mahmud Shakil
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 7 No 1 (2025): 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: 10.31316/jbis.v7i1.268

Abstract

Psychological capital (PC) has become critical to positive workplace outcomes, including supporting organizational citizenship behavior (OCB). This research explores the relationships between PC and OCB with the mediating role of affective commitment (AC) as contextualized in Bangladeshi small and medium-sized enterprises (SMEs). A total of 200 full-time employees working in different SMEs of Bangladesh are included in the study, based on a purposive sampling method. Drawing on variance-based structural equation modelling (SEM), the research examines how psychological resources (optimism, resilience, hope, and self-efficacy) facilitate employees’ discretionary efforts to achieve organizational goals. The results identify AC as an important mediation mechanism through which strong emotional attachment in employees can transform psychological capital into OCB. The research contributes critically to theoretical development and offers actionable implications for practice by providing empirical insights into the mediating role of AC in the PC-OCB relationship. The managers and entrepreneurs can promote PC through relevant training and a supportive environment that increases the employees' commitment and leads them to perform behaviors beyond the demands of their formal role. Consequently, this study emphasizes the roles of psychological capital and affective commitment in developing an organizational citizenship culture critical to the long-term success of SMEs in Bangladesh
Effect of eco-innovation on GSCM, CE capability, and performance of MSMEs Maya Dina Rosada; Titik Kusmantini
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 7 No 1 (2025): 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: 10.31316/jbis.v7i1.272

Abstract

This study aims to determine and analyze the effect of eco-innovation on green supply chain management, circular economy capability, and firm performance of MSMEs. This is a survey study with a questionnaire as a data collection tool. The population in this study is the MSMEs in the processed salak culinary industry in Sleman Regency. The data used in this study are primary data from 50 respondents using purposive sampling. Hypothesis testing uses Partial Least Squares (PLS) with SmartPLS 4. The results of this study indicate that 1) eco-innovation has a positive and significant effect on firm performance, 2) eco-innovation has a positive and significant effect on green supply chain management, 3) eco-innovation has a positive and significant effect on circular economy capability, 4) green supply chain management has no significant effect on firm performance, 5) circular economy capability has a positive and significant effect on firm performance

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