Journal of Business and Information System
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
136 Documents
<![CDATA[EV purchase intention: Environmental, infrastructure, and perceived value mediating attitude ]]>
<![CDATA[Permana, Arya Rezky]]>;
<![CDATA[Wisnalmawati]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v7i2.332
<![CDATA[The acceleration of electric vehicle (EV) adoption is critical for Indonesia’s green transition, yet consumer acceptance varies across regions. This study aimed to analyze the factors shaping EV purchase intention in D.I. Yogyakarta, with a focus on testing the mediating role of Attitude. Specifically, this research investigated the “attitude-behavior gap” in Environmental Concern and the “range anxiety” anomaly related to Charging Infrastructure. This study employed a quantitative approach with an explanatory research design, involving 125 respondents in DIY collected via purposive sampling. Primary data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicated that the measurement and structural models were valid and reliable. Hypothesis testing revealed three main findings: (1) Environmental Concern had no direct effect on Purchase Intention, but had a significant effect through Attitude (complete mediation), confirming an attitude-behavior gap; (2) Charging Infrastructure surprisingly had a significant adverse effect on Purchase Intention, indicating that awareness of uneven SPKLU distribution in the DIY triggered range anxiety; and (3) Perceived Value was the strongest direct driver of Purchase Intention. The practical implication is that the government and PLN must prioritize the equitable distribution of SPKLU, while marketers should emphasize perceived value to accelerate EV adoption.]]>
<![CDATA[Customer trust, engagement, and swift guanxi on TikTok live streaming ]]>
<![CDATA[Koeswanto, Matthew Malviano]]>;
<![CDATA[Andajani, Erna]]>;
<![CDATA[Rahayu, Siti]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v7i2.335
<![CDATA[With the rapid advancement of social media, there has been a significant transformation, particularly among customers who interact with certain brands, exemplified by the phenomenon of live-streaming on TikTok. The interactions within this medium reflect a dynamic relationship between broadcasters and customers, in which mutual trust is essential to sustaining customer engagement. The present research examines the influence of customer trust on customer engagement. Furthermore, it analyzes the role of swift guanxi in strengthening relationships among TikTok live-streaming users in Indonesia. A quantitative approach was used, with a population comprising TikTok users who had made purchases and interacted with other community members, and a sample of 205 respondents selected via purposive sampling. Respondent data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural relationships of the proposed model. The results showed that customer trust had a positive and significant effect on customer engagement, and swift guanxi also contributed to enhancing customer engagement. These findings indicate that interpersonal relationships between broadcasters and customers play an essential role in strengthening customer engagement on TikTok live streaming.]]>
<![CDATA[The influence of financial risk on bank performance ]]>
<![CDATA[Maelanal Husna]]>;
<![CDATA[Amelya Rahma Maulida]]>;
<![CDATA[Henny Setyo Lestari]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v7i2.337
<![CDATA[This study examines how financial risk affects the performance of banks listed on the Indonesia Stock Exchange (IDX). The research relies on secondary data sourced from the annual reports of IDX-listed banks for the 2020–2024 period. The sample comprises 36 banks, yielding 180 observations that meet the established criteria. To evaluate the proposed hypotheses, panel data analysis was conducted using E-Views 9. The independent variables include credit risk, liquidity risk, operational risk, bank size, GDP growth, and inflation. Conclusions were drawn based on the results of the panel regression model. The study finds that financial risk plays a role in shaping bank performance. Credit risk negatively impacts performance, whereas liquidity risk does not show a meaningful effect. Operational risk also negatively affects performance. Bank size, on the other hand, contributes positively to bank performance. GDP growth rate has a positive effect on banking performance, whereas inflation has no significant effect]]>
<![CDATA[ERP systems and corporate sustainability: The missing link of green accounting ]]>
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Wulan Retnowati]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Edward Fazri]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.341
<![CDATA[This study examines how enterprise resource planning (ERP) systems influence corporate sustainability via green accounting, grounded in the Resource-Based View and accounting–sustainability integration theory. A structured survey of 137 professionals measured ERP, green accounting, and corporate sustainability constructs using three to four indicators each; data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM). Results show that ERP adoption significantly enhances green accounting practices and corporate sustainability performance, with green accounting mediating ERP’s positive impact on sustainability outcomes. Theoretically, the study explicitly models the ERP–sustainability link through an accounting lens, enriching integrative frameworks that connect information systems and environmental outcomes. Practically, the findings suggest that managers should integrate ERP systems with robust environmental accounting modules to systematically collect, measure, and report environmental performance data, thereby transforming organizational practices toward sustainability and enabling more informed sustainability decision-making. Policy implications include aligning digital transformation efforts with sustainability reporting standards and regulatory frameworks to support broader environmental and economic goals. ]]>
<![CDATA[Determinants of firm value: Firm size as a moderating variable ]]>
<![CDATA[Sri Ayem]]>;
<![CDATA[Yohana Eksen Seseng]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.342
<![CDATA[The purpose of this study is to determine whether profitability, managerial ownership, and ESG disclosure directly influence firm value and whether firm size influences these factors. The subjects of this study were mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. The research data consisted of secondary data (audited figures) in the form of financial reports, annual reports, or sustainability reports obtained from various company websites, www.idx.co.id, and company websites for the years 2021–2024. The sample collection method used was purposive sampling, resulting in the selection of 72 companies that met the criteria. The methodology used in this study is quantitative and employs a single measurement item. SEM-PLS 4.0 stands for Structural Equation Modeling-Partial Least Squares. The research findings indicate that profitability and managerial ownership have a positive and significant impact on firm value, while ESG development does not. Furthermore, firm size, as a moderating factor, does not influence the effect of profitability on firm value. Despite this, it has been established that firm size negatively impacts managerial ownership. However, firm size may increase the impact of ESG on firm value.]]>
<![CDATA[FOMO as mediator of SMM and e-WOM on intention ]]>
<![CDATA[Galuh Mira Saktiana]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.343
<![CDATA[This research aims to explore the phenomenon of FOMO in relation to purchase intent, social media marketing, and EWOM. FOMO arises when individuals feel that their quality of life will improve if they do not miss out on information, trends, events, or experiences that are currently happening. This study will also examine FOMO as a mediating factor between SMM and EWOM and the intention to purchase. This study will apply TAM Theory, in which the research model is constructed using variables that reflect technology adaptation in its application. The research design was quantitative and cross-sectional. The research sample was selected using purposive sampling, specifically by applying the following criterion: social media users who had seen Sensatia Botanicals advertisements, resulting in 201 respondents. Validity testing included discriminant and convergent validity. After that, reliability testing is needed to assess the questionnaire's indicators. SEM-PLS was used to test hypotheses in this research. The research concludes that SMM has no direct effect on purchase intention, whereas FOMO fully mediates this effect. In the effect of EWOM on intention to purchase, FOMO acts as a partial mediator because EWOM has a direct effect on intention to purchase]]>
<![CDATA[The effect of ESG and financial characteristics on firm value: Evidence from non-financial IDX ESG leaders ]]>
<![CDATA[Dita Nugroho]]>;
<![CDATA[Nilmawati Nilmawati]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.345
<![CDATA[This study examines the effects of Environmental, Social, and Governance (ESG), liquidity, and leverage on firm value, with profitability as a potential mediating variable, using non-financial firms listed in the IDX ESG Leaders Index during 2021–2024, resulting in 102 firm-year observations, and employs Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that ESG and liquidity have negative and significant effects on firm value, whereas leverage has a positive and significant effect. ESG and leverage do not significantly affect profitability, whereas liquidity has a positive effect on profitability. Profitability negatively affects firm value and does not mediate the relationships between ESG, liquidity, leverage, and firm value. Overall, the findings suggest that firm value among ESG leader firms in emerging markets is primarily influenced by direct sustainability and capital-structure signals rather than by short-term accounting profitability. ]]>
<![CDATA[Carbon emissions and employee turnover on firm value: The moderating role of corporate governance ]]>
<![CDATA[Viona Dewi A]]>;
<![CDATA[Atik Isniawati]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.346
<![CDATA[The rapid growth of the global video game industry has been accompanied by increasing environmental and social challenges. As a sector that relies heavily on data centers, online distribution, and skilled human capital, the video game industry faces sustainability pressures that may influence investor perceptions and firm valuations. This study aimed to analyze the effects of carbon emissions intensity and employee turnover rate on firm value, with Good Corporate Governance (GCG) as a moderating variable. The sample comprises 30 publicly listed international video game companies over the 2022–2024 period. This study employs Moderated Regression Analysis (MRA). The results reveal that carbon emission intensity has a significant negative effect on firm value. Meanwhile, independent boards can moderate the impact of carbon emissions intensity on firm value. Furthermore, employee turnover rates show no significant effect on firm value.]]>
<![CDATA[Factors determining the success of sustainable supply chain management in enhancing circular economy capabilities ]]>
<![CDATA[Yolanda Hutabarat]]>;
<![CDATA[Titik Kusmantini]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.348
<![CDATA[The transition from a linear economy to a circular economy has become a major focus for small and medium-sized enterprises, particularly in the wood-based furniture sector, which now faces increasingly pressing environmental and sustainability challenges. This study aims to explore the impact of social pressure, environmentally sound economic incentives, and environmental commitment on the capacity to adopt a circular economy, with supply chain relationship management serving as an intermediary variable among small and medium-sized enterprises in Bantul, Yogyakarta. A quantitative approach was applied using Structural Equation Modeling in Partial Least Squares (PLS-SEM), analyzed with Smart-PLS 4.0. Data were collected from 70 small- and medium-sized enterprise owners and managers using structured questionnaires on a five-point Likert scale. The study findings indicate that relational supply chain management plays a crucial role in enhancing circular economy capacity and acts as a bridge between organizational and external factors and circular performance. This study underscores the importance of collaboration within the supply chain in accelerating the shift of small and medium-sized enterprises towards circular practices. The uniqueness of this study lies in combining the Extended Theory of Planned Behavior and sustainable supply chain management to explain circular economy capabilities at the small- and medium-sized enterprise level. ]]>
<![CDATA[Digital financial literacy, social capability, dan financial resilience di era digital ]]>
<![CDATA[Cindi Ferdiani]]>;
<![CDATA[Anna Widiastuti]]>;
<![CDATA[Hadi Ismanto]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.31316/jbis.v8i1.351
<![CDATA[This study aims to examine the effects of digital financial literacy and social capability on household financial resilience, with financial capability and fintech usage as mediators. A quantitative approach was employed using a survey of households in Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that digital financial literacy has a significant effect on financial resilience through financial capability and fintech usage. Furthermore, financial capability serves as a key mediator in the relationships between both digital financial literacy and social capability with financial resilience. Meanwhile, fintech usage mediates the effect of digital financial literacy on financial resilience, but does not mediate the relationship between social capability and financial resilience. These findings suggest that the adoption of financial technology is driven more by individual literacy and cognitive capacity than by social factors. This study highlights the importance of strengthening digital financial literacy and financial capability as strategic pathways to enhance household financial resilience in the digital era]]>
