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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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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 122 Documents
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The role of cyberslacking in student performance Fadhila, Devara Windya; Muafi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.318

Abstract

Internet access in universities facilitates students' learning. However, students often use the internet during class for non-academic activities such as social media, games, or shopping. This behavior, known as cyberslacking, can cause students to lose focus and lower their academic performance. This study aims to investigate the effects of media multitasking efficacy and technostress on cyberslacking and academic performance. The study used a quantitative method with 270 management students at Universitas Islam Indonesia. Data were collected through questionnaires and analyzed using PLS-SEM. The results of this study showed that media multitasking efficacy negatively affected cyberslacking, while technostress positively affected it. Additionally, cyberslacking adversely affected academic performance. The findings also revealed that media multitasking efficacy had a positive impact on educational achievement, with cyberslacking as a mediator.
Effect of tax avoidance and capital structure on firm value with managerial ownership as a moderating variable Hapsari, RR. Prima Dita; Herianto, Yuli; Theodora, Paula
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.319

Abstract

The phenomenon of tax avoidance is a concern for stakeholders. Therefore, this study examines the influence of tax avoidance and capital structure on firm value, with managerial ownership as a moderating variable. The sample used in this study comprised a manufacturing company in the consumer goods subsector, listed on the IDX, for the 2018-2024 period, employing purposive sampling. This study employed panel data regression to test the hypotheses in EViews. The results indicate that tax avoidance has a positive effect on firm value; capital structure has a positive effect on firm value; managerial ownership has positive effects on both tax avoidance and firm value; and managerial ownership has positive effects on capital structure and firm value. The practical implications of this research are to encourage companies to manage taxes efficiently and in accordance with regulations, align debt use with operational capacity, and utilize managerial share ownership as an internal strategy to increase accountability in decision-making
The role of green innovation in mediating the influence of artificial intelligence (AI) on purchase intention Damayanti, Rizki Wahyuning; Sumayyah, Sumayyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.320

Abstract

The implementation of artificial intelligence has become widespread across various sectors, including marketing. Several previous studies have linked artificial intelligence to innovation and purchase intention across various sectors. This study aims to examine the mediating roles of environmentally friendly product and process innovation in the relationship between artificial intelligence (AI) and purchase intention. This study used quantitative and qualitative methods (mixed methods). Data collection for this study was conducted among 307 Gen Z respondents across Indonesia. The quantitative research employed a questionnaire created in Google Forms, whereas the qualitative research involved direct interviews with respondents. Data collection was conducted only cross-sectionally (i.e., once), with the assumption of representativeness of the period. This study shows that environmentally friendly product and process innovations can mediate the effect of AI on purchase intention
Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.322

Abstract

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures
The determination of audit quality in the property sector Indah Anggraeni, Rahayu; Indra Purnama, Yunus; Junaidi, Junaidi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.325

Abstract

Audit quality remains a persistent concern in Indonesia, particularly due to recurring instances of financial statement manipulation that often go undetected by auditors. These manipulations highlight the urgency of understanding the key determinants influencing audit quality. The COVID-19 pandemic, which began in early 2020, exacerbated these issues, particularly in the property and real estate sectors, which experienced a sharp decline in demand and, in many instances, received going-concern audit opinions. This research examines how variations in CPA firm size, audit fees, firm size, and the length of the auditor engagement influence audit quality. Using a quantitative research approach, data were collected from secondary sources, including audited financial statements, audit reports, and annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling method was used to select 31 firms, yielding 155 firm-year observations. Hypotheses were tested using descriptive statistics and logistic regression. The findings show that larger audit firms are associated with higher audit quality, whereas higher audit fees are associated with lower audit quality. Meanwhile, company size and audit tenure do not have a significant impact on audit quality. The results of this research enrich discussions regarding the factors that shape audit quality in developing economies and provide actionable insights for regulators, audit practitioners, and governance actors to enhance monitoring mechanisms and promote greater transparency
AI-Driven customer engagement in Tokopedia: Satisfaction mediation on chatbot and recommendation system based on UTAUT Christina, Kezia Dantya; Syti Sarah Maesaroh; Muhammad Dzikri Ar Ridlo
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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

Abstract

Artificial intelligence (AI) technologies, including chatbots and recommendation engines, are reshaping customer interaction in digital marketplaces, yet their ability to directly enhance engagement remains uncertain. This research examines the impact of Tokopedia’s AI-driven features, including the TANYA chatbot and automated product recommendations, on customer engagement, with satisfaction serving as an intermediary construct. Employing a quantitative explanatory design, data from 204 Tokopedia users in Jabodetabek were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results reveal that chatbot interaction and recommendation systems do not directly strengthen engagement, but both significantly improve satisfaction, which in turn enhances engagement. Satisfaction also mediates the effects of the chatbot and recommendation system on engagement. The findings confirm that AI influences engagement indirectly through user satisfaction, extending the UTAUT model by emphasizing satisfaction as a crucial psychological link in AI-driven e-commerce behavior
Impact of AI-powered chatbot choki on Shopee users' continuance intention Ivana Ester Claudia; Syti Sarah Maesaroh; Muhammad Rizki Nugraha
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.327

Abstract

Indonesia’s fast-growing digital economy is driving e-commerce firms to adopt artificial intelligence (AI) to enhance their services. One common tool is the AI-powered chatbot, which helps users quickly and efficiently. Shopee introduced its AI-powered chatbot, Choki, to facilitate seamless, automated customer interactions. This study examines the impact of system quality, information quality, and service quality on user satisfaction and, in turn, on continuance intention. Data were collected from 242 Shopee users in the Jabodetabek region and analyzed using SEM-PLS. The findings reveal that system quality has a significant effect on continuance intention, while information and service quality indirectly affect it through user satisfaction. These results highlight the crucial role of AI-driven system reliability in sustaining users’ long-term engagement with e-commerce platforms. Theoretically, this research strengthens the application of the DeLone and McLean Information Systems Success Model in the e-commerce context, while practically offering practitioners insights to enhance user experience by improving chatbot information accuracy and service responsiveness
The Influence of price value, hedonic motivation, and habit on Shopee users’ continuance intention Alya Syifa Mu'awwanah; Btari Mariska Purwaamijaya; Syti Sarah Maesaroh
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.328

Abstract

This study addresses the underexplored mediating role of user satisfaction in sustaining Shopee users’ continuance intention amid a 17% drop in site visits by mid-2025 and reduced Q2 2024 orders. Integrating the UTAUT2 and ECM frameworks, this study examines how price value, hedonic motivation, and habit shape satisfaction and long-term usage among 260 active Shopee users in West Java, Indonesia’s province with the highest internet penetration at 82.73% (APJII, 2023). Employing a quantitative explanatory design, data were collected via a five-point Likert-scale online questionnaire and analyzed using SEM-PLS in SmartPLS 4. Findings confirm that price value and hedonic motivation fully influence continuance intention through user satisfaction, whereas habit has the strongest direct effect and partially mediates this relationship. The model yields substantial predictive power (Adjusted R² > 0.70 for both endogenous constructs). These insights urge Shopee to strengthen retention through competitive pricing, gamified experiences, and habit-forming mechanisms, thereby bolstering Indonesia’s resilience in volatile markets
From experience to loyalty: Insights from Indonesian fashion e-commerce Gunawan, Seasylia Marcer; Rahayu, Siti; Widjaja, Fitri Novika
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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

Abstract

The rapid growth of internet use has transformed shopping behavior in Indonesia, particularly in the fashion e-commerce sector. Increasing competition requires online platforms to enhance user experience and electronic service quality to sustain customer satisfaction and loyalty. This study examines the effects of user experience and electronic service quality on customer satisfaction and loyalty in Indonesia’s online fashion industry. Data were collected from 285 respondents who had purchased fashion products through the official websites of five top brands: Adidas, Nike, Converse, H&M, and Uniqlo. Using the disjoint two-stage Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, the results reveal that user experience significantly affects electronic service quality and satisfaction, while electronic service quality positively influences satisfaction. Customer satisfaction strongly predicts loyalty. Furthermore, both electronic service quality and customer satisfaction play significant mediating roles. User experience indirectly enhances satisfaction through electronic service quality and indirectly promotes loyalty through satisfaction. This study validates an integrated model in Indonesia’s fashion e-commerce context using a two-stage analytical approach.Keywords: Customer loyalty; Customer satisfaction; E-service quality; E-commerce; User Experience
The omnichannel effects on fast food service quality and customer experience Salsabilla, Anisa; Rahayu, Siti; Widjaja, Fitri Novika
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (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.v7i2.331

Abstract

Digital transformation has reshaped the fast-food industry, where omnichannel strategies integrate online and offline touchpoints to enhance customer experiences. This study examines the impact of omnichannel implementation on service quality, perceived value, and customer satisfaction within Indonesia’s fast-food sector. Using a quantitative design and data from 305 valid respondents, analysed using PLS-SEM (SmartPLS 4.0), the results showed that omnichannel integration significantly improves service quality and perceived value; consequently, customer satisfaction increases. However, the direct effect of omnichannel on satisfaction is insignificant, indicating that the relationship is entirely mediated by service quality and perceived value. These findings confirm the Service-Dominant Logic framework, suggesting that seamless cross-channel experiences co-create value and strengthen customer trust. This study enriches the digital service marketing literature by clarifying how omnichannel performance influences consumer perceptions and by offering managerial insights to enhance cross-platform service consistency.

Page 12 of 13 | Total Record : 122

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