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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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Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
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 109 Documents
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Work motivation as a bridges for leadership, workspace, and performance Sumarmi, Saptaningsih; Saputra, Elvan; Elhariry, Basma; Musa, Hussein Gibreel; Samsudin, Samsudin
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.v7i1.278

Abstract

Optimal employee performance can create positive impacts, such as increased productivity, better work quality, and more efficient target achievement. This study investigates how transformational leadership and physical work environment affect employee performance in Indonesia’s public sector, with work motivation as a mediator. Using a quantitative approach, data were collected from all 244 employees of Daerah Istimewa Yogyakarta Department of Manpower and Transmigration and analyzed via SEM-PLS. Results reveal that transformational leadership directly improves employee performance and indirectly through work motivation. While the physical work environment does not directly impact performance, it significantly enhances motivation, which in turn boosts performance. These findings underscore that psychological factors (motivation) play a more critical role than physical workspace conditions in driving performance. The study highlights the dominance of transformational leadership and motivational mechanisms over environmental factors in public sector settings. Practically, organizations should prioritize leadership development and motivational strategies rather than focusing solely on physical workspace improvements. By integrating internal (motivation) and external (leadership, environment) factors, this research provides novel insights into performance dynamics in government institutions, challenging traditional assumptions about the direct impact of physical work conditions. The findings contribute to a deeper understanding of how public sector performance can be enhanced through leadership and psychological empowerment
The impact of renewable energy, green economy, and blue economy on economic growth Suci, Stannia Cahaya; Siahaan, Olindayanti; Herlina, Deswita
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.v7i1.284

Abstract

Over the last 20 years, the general trend of economic growth in the European Union shows a slow growth rate, especially in continental economies. Various factors affect the sluggish economic growth in the European Union. This study aims to partially and simultaneously determine the effect of Euribor interest rates, exchange rates, renewable energy consumption, green bond issuance, and production on economic growth in 14 European Union countries for 2014-2022. Estimation is done using the generalized method of moments (GMM) analysis. The estimation results show that the Euribor interest rate and aquaculture production significantly positively affect economic growth. In contrast, the lag-dependent variable of economic growth and renewable energy consumption significantly negatively impacts economic growth. Meanwhile, exchange rates and green bond issuance are not significant to economic growth in 14 EU countries. Therefore, policies that support the stability of interest and exchange rates, increase the effectiveness of green investment, and optimize fiscal incentives and funding for strategic sectors, including renewable energy and aquaculture, are needed to accelerate economic growth in the European Union.
The influence of family environment on the choice of business strategy: Innovation culture as a mediating variable Setiawan, Antonius Singgih; Panjaitan, Delfi
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.v7i1.287

Abstract

This study aims to see whether the family environment can have a positive impact on the development of a company's innovation culture and influence the orientation of the company's business strategy choices. However, this study also aims to see whether the culture of innovation can impact the orientation of business strategy choices. Finally, this study also aims to prove the culture of innovation as a variable that mediates the relationship between the family environment and business strategy choices. Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Warp PLS software version 5.0. The results concluded that the family environment has a positive effect on the culture of innovation and business strategy choices; on the other hand, the culture of innovation has an effect on business strategy choices, and finally, the culture of innovation mediates the relationship between the family environment and business strategy choices in firms in Palembang.
The role of internal auditors in fraud prevention: A systematic literature review (SLR) Irianti, Lingga Resvita; Nuswantara, Dian Anita; Pujiono, Pujiono
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.v7i1.290

Abstract

This study aims to systematically examine the role of internal auditors in fraud prevention using a Systematic Literature Review (SLR) approach. Fraud poses a serious threat to organizational sustainability, making the role of internal auditors crucial in detecting and preventing fraudulent activities. This study reviewed five relevant articles published between 2020 and 2024, focusing on the contribution of internal auditors to the effectiveness of internal controls, early detection of anomalies, development of whistleblowing systems, and anti-fraud education. The findings reveal that internal auditors play a strategic role in fostering an organizational culture of integrity and transparency and narrowing the opportunities for fraud. However, the effectiveness of this role is influenced by factors such as auditor independence, management support, professional competence, and adequate resource allocation. Key challenges identified include managerial pressure and resource limitations. This study recommends collective organizational support to strengthen the internal audit function and create a sustainable fraud prevention system. The results are expected to provide theoretical and practical insights for enhancing the role of internal auditors in safeguarding organizational integrity
Tax avoidance analysis: The role of institutional ownership and fiscal loss compensation Kusumawardhani, Adhityawati; Jing Ying, Amanda Kwan; Yennisa, Yennisa
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.v7i1.295

Abstract

This research aims to examine how tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange is impacted by institutional ownership and financial loss compensation. Because a lower ETR score indicates a larger degree of tax avoidance by the corporation, ETR is used in this study as a proxy for tax avoidance. Multiple linear regression analysis is employed as part of a quantitative research methodology. One hunderd thirty-nine companies were chosen for the sample using purposive sampling throughout the 2018-2021 observation period. The findings demonstrated that the company’s propensity to evade taxes is only marginally correlated with institutional ownership. Even while tax avoidance is also greatly impacted by fiscal loss compensation, this indicates that businesses use fiscal loss accumulation as a tool to lessen tax avoidance. The findings of this study point to the necessity of strong corporate governance and financial control in discouraging tax avoidance practices and informing authorities about the fiscal loss compensation provisions in Indonesia’s tax system.
Navigating green identity: How SMEs enhance sustainability through social media strategy? Wangsa, Ignasius Heri Satrya
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.v7i1.297

Abstract

This study investigates the role of social media in enhancing SMEs' green organizational identity through the mediating effect of green brand awareness. Drawing on Signaling Theory, we posit that SMEs strategically use social media to communicate their sustainability efforts, thus improving stakeholders' brand awareness and reinforcing internal sustainability commitments. The novelty of this research lies in explicitly examining the combined influence of social media engagement and strategic content planning on green brand awareness and subsequently on SMEs' green organizational identity, a relatively underexplored area within the SME sustainability literature. Data were collected from 100 SME owners in Palembang, South Sumatera, using convenience sampling. The SEM-PLS analysis reveals significant positive effects of engagement and content strategy on green brand awareness. Additionally, green brand awareness significantly mediates the relationships between these social media strategies and SMEs' green organizational identity. However, direct engagement alone was not found to significantly influence green organizational identity. The findings emphasize the critical importance of strategic content planning alongside active engagement to effectively leverage social media for enhancing SMEs' sustainability outcomes. Practical implications include guiding SMEs to adopt integrated social media strategies, thereby strengthening their internal and external sustainability positioning.
The importance of digital marketing and fintech based on payment gateway to improve MSMEs performance and sustainability Seta, Vivian Evan; Sari, Ratna Purnama; Nusron, Lulu Amalia
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.v7i1.299

Abstract

This study aims to examine whether digital marketing, payment gateway-based fintech, and financial attitudes affect business performance and business sustainability. Data were obtained by distributing 146 questionnaires directly (offline) and via Google Forms (online) to MSMEs in the Special Region of Yogyakarta. The resulting data is processed using the Structural Equation Model (SEM) with Smart PLS. Some of the findings of previous studies partially tested the effect of digital marketing, payment gateway-based fintech, and financial attitudes. This study develops the results of earlier studies by adding a structurally tested sustainability variable. The analysis results show that digital marketing, payment gateway-based fintech affect business performance. Furthermore, performance affects business sustainability. However, a financial attitude does not affect business performance. This research implies that government support is still needed so that MSMEs can take advantage of digital marketing and financial technology to compete in the global market. Keywords: Digital marketing; Fintech; Financial attitude; Performance; Sustainability.
PLS-SEM analysis: Tri Nga moderates determinants of accounting fraud Ayem, Sri; Azka, Sabila Amidda
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.v7i1.309

Abstract

The study aims to investigate the impact of love of money and rule of law on accounting fraud and the role of Tri Nga (ngerti, ngrasa, nglakoni) as a moderator. This study used a survey method with quantitive approach. The data was collected involving accounting students in all universities in Indonesia that selected by snowball sampling method. PLS-SEM analysis was employed for the hypothesis testing using the SmartPLS. The results revealed love of money significantly affects accounting fraud. Rule of law significantly affects accounting fraud. Tri Nga significantly affects accounting fraud. Tri Nga moderates between love of money on accounting fraud. But, Tri Nga could not moderate between rule of law and accounting fraud. This study is expected to contribute the accounting fraud literature through fraud triangle theory and provide direction on the importance of strengthening moral values and law enforcement as a preventive measure of accounting fraud.
Green satisfaction as a bridge to improved green customer loyalty Rahayu, Sri; Setiyawami, Setiyawami; Marjuki, Marjuki; Fitriani, Silfi; Rahmawati, Hanafi Hajar; Anjani, Dina Nursya
Journal of Business and Information Systems 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.v7i1.311

Abstract

This study aims to examine the impact of green product quality, green brand image, green satisfaction, and green trust on green consumer loyalty. It also investigates the mediating role of green satisfaction in the relationship between green product quality, brand image, trust, and consumer loyalty. Employing a quantitative approach, the research focuses on consumers of The Body Shop beauty products in D.I. Yogyakarta. Primary data were collected through questionnaires from 160 respondents and analyzed using SEM SmartPLS. Findings reveal that a green brand image has a significant influence on both green satisfaction and green consumer loyalty. Green satisfaction likewise has a significant positive effect on green consumer loyalty. Additionally, green trust has a significant impact on green satisfaction. However, the effects of green trust on consumer loyalty, as well as green product quality on both satisfaction and loyalty, were found to be insignificant. Further analysis reveals that green satisfaction mediates the relationships between green brand image and consumer loyalty, as well as between green trust and consumer loyalty. Conversely, green satisfaction does not mediate the effect of green product quality on consumer loyalty. These results suggest that while brand image and trust enhance loyalty through satisfaction, product quality alone does not have a significant mediated impact on loyalty

Page 11 of 11 | Total Record : 109

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