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Dekeng Setyo Budiarto
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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 136 Documents
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TOE, digital transformation, and sustainable performance in modern Coffee Shops Ahmad Multazam; Sabihaini
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): 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.v8i1.357

Abstract

This study aims to analyze the influence of Technology, Organization, and Environment (TOE) on Sustainable Organizational Performance (SOP), with Digital Transformation (DT) acting as a mediating variable, in modern coffee shops in Indonesia. This study employs a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method and includes 141 respondents, comprising modern coffee shop owners and managers. The results indicate that all dimensions of TOE have a positive and significant influence on DT and SOP. Furthermore, DT was found to have a positive effect on SOP and acts as a mediating variable in the relationship between TOE and SOP. These findings confirm that digital transformation serves as a key mechanism for optimizing technological, organizational, and environmental resources to achieve sustainable organizational performance. Theoretically, this study expands the application of the TOE model within the context of organizational sustainability. Practically, this study offers implications for coffee shop business owners in designing digital transformation strategies to enhance competitiveness and business sustainability.
Job satisfaction of generation Z employees in the Solo Raya Region Frendy Wibowo; Hapsari Dyah Herdiany Hapsari; Pradita Nindya Aryandha; Tuffah Fahmi Abdat; Luthfiah Mumtaz
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): 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.v8i1.358

Abstract

This study aims to analyze the effect of work-life balance and workload on job satisfaction, with organizational culture serving as an intervening variable among Generation Z employees in Solo Raya. Using a quantitative approach and Structural Equation Modeling (SEM), the study evaluates both direct and indirect relationships between variables. This study involved 200 Gen Z employees in the Greater Solo Area. The findings of this study indicate that Gen Z employees who balance work demands with their personal lives tend to develop positive perceptions of their jobs, ultimately leading to higher levels of job satisfaction. Well-managed workloads directly enhance satisfaction by fostering psychological adaptation in the form of increased tolerance and a strengthened sense of competence, which subsequently contributes to greater job satisfaction. A supportive, inclusive, and adaptive organizational culture—particularly one aligned with Gen Z's characteristics—amplifies the positive effects of work–life balance and mitigates the negative impact of workload, resulting in higher overall job satisfaction. The mediating effect of organizational culture provides insight into how individual factors do not solely shape job satisfaction among Gen Z employees but are also strongly influenced by the organizational context. These findings show that HR strategies should reflect the new generation's unique characteristics, and organizations should build an inclusive, supportive work culture that supports individual balance to improve employee satisfaction and retention.
The role of SAK EMKM in moderating the quality of financial reporting information for MSMEs Antonia Yovita Onggo; Sri Ayem
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): 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.v8i1.361

Abstract

The study employed a quantitative approach with a sample of 100 MSME owners in the Special Region of Yogyakarta, selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA).The results indicate that information technology, tax incentives, and accounting information systems have a positive and significant effect on the quality of MSME financial statements. However, the understanding of SAK EMKM was found to weaken these relationships. The implications of this study suggest that enhancing the utilization of technology and information systems remains essential in improving the quality of financial statements, but it should be accompanied by increased understanding of accounting standards through training and mentoring programs. Practically, the government and related institutions are expected to strengthen SAK EMKM education so that MSME actors can prepare financial statements independently and in accordance with established standards. Theoretically, these findings enrich the literature regarding the role of moderating variables within the Theory of Planned Behavior.
Antecedents of symbolic adoption of Coretax as a mandatory tax system: The role of perceived usefulness Leonardus Tandi Tola; Erna Fitri Komariyah; Yuni Putri Yustisi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): 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.v8i1.362

Abstract

This research explores the factors influencing taxpayers' symbolic adoption of Coretax by combining the Technology Acceptance Model with supervisor influence within a compulsory digital taxation setting. Data gathered from 122 taxpayers and analyzed using PLS-SEM reveal how perceived ease of use, supervisor influence, and perceived usefulness affect symbolic acceptance. Results show that both perceived ease of use and supervisor influence significantly enhance perceived usefulness, which, in turn, positively affects symbolic adoption. Mediation analysis indicates that perceived usefulness fully mediates the relationships between perceived ease of use, supervisor influence, and symbolic adoption. The findings suggest taxpayers are more likely to adopt Coretax when they genuinely recognize clear practical benefits. Technical simplicity and managerial support alone are inadequate unless they lead to perceived utility. This study extends the TAM by incorporating symbolic acceptance as a key post-implementation outcome in a mandatory tax technology context. In practice, the results suggest that tax authorities should prioritize user-friendly system design, effective communication of system benefits, and strong supervisory support to foster genuine taxpayer acceptance and maximize the long-term success of digital tax transformation.
Triadic digital integration for industrial resilience in industry 5.0: A systematic literature review Totok Dewayanto
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): 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.v8i1.366

Abstract

The convergence of Blockchain, Internet of Things (IoT), and Artificial Intelligence (AI) marks a paradigmatic shift toward more resilient and sustainable industrial ecosystems within the Industry 5.0 framework. Purpose: To synthesize empirical and conceptual evidence on the triadic integration of Blockchain-IoT-AI concerning supply chain resilience, data security, and industrial sustainability in the context of Industry 5.0. Method: A Systematic Literature Review (SLR) following the PRISMA 2020 protocol. A systematic search of the Scopus database yielded 2,945 initial records, subsequently filtered through bibliometric screening (excluding 2,875 records), producing 70 records passing initial screening. Of these 70, 45 were excluded after full-text eligibility assessment, resulting in 25 high-quality final studies published from 2022 to 2026, comprising 10 Foundational [F] and 15 Validation [V] studies drawn from 19 unique journals with contributions from 68 authors. Findings: Blockchain-IoT integration significantly enhances product transparency and traceability across sectors. Digital Twin facilitates real-time operational optimization. A Knowledge Graph (30 nodes, 49 edges, density 11.3%) identifies Supply Chain (degree=8) and Blockchain (degree=7) as primary conceptual hubs. Five critical research gaps were identified: Metaverse×Blockchain, Digital Twin×Resilience, Circular Economy×IoT, Smart Grid×SC, and Computer Vision×Multi-domain. Conclusion: The triadic integration construct offers both a theoretical framework and practical roadmap for Industry 5.0 adoption, with selectivity at 0.85% (25 of 2,945 initial records) ensuring high-quality synthesis
Cryptocurrency investment intentions of generation Z Yulfiswandi; Kenrick; Candy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): 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.v8i1.371

Abstract

This study aims to analyze the influence of financial literacy, perceived risk, facilitating conditions, and social influence on behavioral intention, with attitude as a mediating variable. The sample consisted of 430 Generation Z respondents from Batam City, selected via convenience sampling, and the data were analyzed using Structural Equation Modeling (SEM) in SmartPLS. The results showed that financial literacy and social influence had a significant positive effect on attitude, whereas facilitating conditions had a significant positive effect on attitude but not on behavioral intention, and perceived risk did not significantly influence attitude. Attitude was shown to have a strong positive influence on behavioral intention. Financial literacy and social influence also had an indirect effect on behavioral intention through attitude, while perceived risk did not show a significant mediating effect. This study provides insight into the factors that influence behavioral intention and the important role of attitude as a mediating variable

Page 14 of 14 | Total Record : 136

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