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
109 Documents
<![CDATA[Can user involvement, training and internal control improve information system performance? ]]>
<![CDATA[Fitri Astuti]]>;
<![CDATA[Lulu Amalia Nusron]]>;
<![CDATA[Arief Hidayatullah Khamainy]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i1.124
<![CDATA[Abstract The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.]]>
<![CDATA[Why is the distribution of Specific Purpose Grants for Infrastructure (DAK fisik) not optimal? ]]>
<![CDATA[Sigid Mulyadi]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.125
<![CDATA[Every year the distribution of Specific Purpose Grants for Infrastructure (DAK fisik) could be more optimal and accumulates at the end of the year. This study aims to identify constraining factors and provide solutions to the distribution of DAK fisik. The stages of the DAK fisik implementation start from planning, the process of procurement of goods/services, distribution, and implementation of activities. The implementation of the DAK fisik involves several central and local government entities. This research is qualitative with primary data collected using a questionnaire instrument distributed to the technical unit managing the DAK fisik in the City of Tegal. Primary data was also obtained from discussions and interviews with the specialized crew. The results of this study indicate that the factors of planning, implementation, regulation, human resources, procurement of goods/services, and distribution are factors in which some elements cause delays in the distribution of DAK fisik. The procurement of goods and services is the most inhibiting factor in the distribution of DAK fisik]]>
<![CDATA[Analysis of factors affecting the accountability of village fund management at village government ]]>
<![CDATA[Rani Eka Diansari]]>;
<![CDATA[Jaizah Othman]]>;
<![CDATA[Adiza Alhassan Musah]]>;
<![CDATA[Vidya Vitta Adhivinna]]>;
<![CDATA[Tri Sutari]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.127
<![CDATA[In order to determine whether or not certain factors have an effect on the accountability of village money, this study looks at a variety of factors, including the use of information technology, community participation, internal control mechanisms, and prosocial behavior. The sample for this research comes from the entire community of Kapanewon Imogiri, which is located in the Bantul Regency. In total, there were 48 persons who agreed to take part in this study. The research method that was used was a non-probability sampling method that utilized a saturated sampling type. The information was gathered through the use of a questionnaire. The study of the data consisted of using multiple forms of linear regression. The findings demonstrated that the utilization of information technology has an impact on the accountability of the management of village funds. Accountability in the management of village funds is unaffected by community participation, institutional control systems, or prosocial behavior]]>
<![CDATA[Profitability, liquidity, leverage, and corporate dividend policy ]]>
<![CDATA[Handayani Handayani]]>;
<![CDATA[Nanik Niandari]]>;
<![CDATA[Djaja Perdana]]>;
<![CDATA[Budhi Purwantoro Jati]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.128
<![CDATA[This study examines the factors influencing dividend policy: profitability, liquidity, and leverage. The dependent variable of dividend policy is measured using the Dividend Payout Ratio (DPR). The return measures the independent variable of profitability on Equity (ROE) proxy. The independent variables of liquidity are measured using the Current Ratio (CR) proxy, and leverage is measured by the Debt-to-Equity Ratio (DER) proxy. The sampling method was purposive, and data were analyzed using multiple linear regression. The sample was manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of observational data used in the test totaled 221 observations. This research shows that profitability positively affects the dividend payout ratio, and other variables, namely liquidity, and leverage, do not affect dividend policy. The research results are expected to add to the research literature on the factors influencing dividend policy]]>
<![CDATA[Job insecurity, job engagement and turnover intention of Hotel employees in Yogyakarta during pandemic Covid-19 ]]>
<![CDATA[Latifah Putranti]]>;
<![CDATA[Nurani Desty Nurmasari]]>;
<![CDATA[Era Manya Sumantri]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.132
<![CDATA[The pandemic of Covid-19 disrupted all economic activities, especially the tourism industry. The Special Region of Yogyakarta, a tourism city, has been badly affected. In surviving the pandemic conditions, the hotel industry adopted policies to carry out efficiency, which had an impact on job insecurity, job engagement, and turnover intention. This study aims to examine the impact of Covid-19, the effect of job insecurity, and job engagement on turnover intention. This study was conducted in the hotel industry in the Special Region of Yogyakarta in 2022. The sample used in this study was 100 hotel employees and used a non-probability sampling technique through a purposive sampling approach. The data analysis technique in this study uses structural equation modeling (SEM). The results showed that Job engagement negatively influenced on turnover intentions. Meanwhile, Job insecurity has a positive influence on turnover intentions. Last, the job insecurity did not affect turnover intention.]]>
<![CDATA[Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia ]]>
<![CDATA[Ronowati Tjandra]]>;
<![CDATA[Yudi Santara Setyapurnama]]>;
<![CDATA[Eka Noor Asmara]]>;
<![CDATA[Supardi Supardi]]>;
<![CDATA[Hasan Subagyo]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.133
<![CDATA[This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure]]>
<![CDATA[The impact of COVID-19 on audit fees and audit report lag: Evidence from Malaysian Islamic Banks ]]>
<![CDATA[Suzilawati Uyob]]>;
<![CDATA[Jaizah Othman]]>;
<![CDATA[Nur Amalina Abd Ghani]]>;
<![CDATA[Ana Salwa Md Zin]]>;
<![CDATA[Junaira Ramli]]>;
<![CDATA[Kalsom Salleh]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.139
<![CDATA[The world is currently dealing with a severe health, economic, and social crisis brought on by the coronavirus disease of 2019 (COVID-19), which has spread quickly. Globally, the COVID-19 epidemic has already had a significant negative impact on the economy and finances. This study investigates the effect of Pandemic COVID-19 on audit fees, audit quality and audit report lag. This study observes the annual reports of 16 Malaysian Islamic from 2016 to 2020. A panel data analysis is used for hypothesis testing. The study found that Islamic banks in Malaysia needed a longer time to issue audit reports during the Covid-19 crisis than before the crisis. However, audit fees and quality are not affected by the Covid-19 crisis. This study is only on data from Licensed Islamic banks in Malaysia. Therefore, this study cannot be generalised to the entire economy of Malaysia.This study is helpful for future researchers in contributing literature to their study and helpful for policymakers to be better prepared to face the risk of future crises.]]>
<![CDATA[Audit quality, audit opinion, and earnings management: Indonesian evidence ]]>
<![CDATA[Krismiaji Krismiaji]]>;
<![CDATA[Sumayyah Sumayyah]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.141
<![CDATA[Abstract: This research investigates the role of audit quality as moderation on the association between audit opinions and accrual earnings. The sample used in this study is Indonesian companies listed on the Indonesian Stock Exchange (IDX) during 2016 – 2020. The study uses Generalized Least Squares (GLS) regression models to process data. The results show that audit opinions are positively associated with earnings management. When audit quality is examined individually, it negatively affects earnings management. Moreover, when it interacted with audit opinions, the interaction variables negatively affect earnings management. This study contributes to the current literature about auditing and earnings management practices as well as the initial work to investigate the relationship between audit opinion and earnings management, by involving audit quality as a moderation. This study enriches the existing literature about audit opinion, audit quality, and earnings management, especially in the context of an emerging market.]]>
<![CDATA[Developing accounts receivable accounting information systems for banks retention in real estate companies ]]>
<![CDATA[Utomo Prayogo]]>;
<![CDATA[Agnes Utari Widyaningdyah]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.142
<![CDATA[Real estate companies have this specific retention account receivable due to revenue recognition. The problem was demands to maintain the reliability of receivable balances stated in the balance sheet and to provide comprehensive information on retention receivables for the collection management process. It is necessary to develop an accounting information system for the retention of account receivables at the company. This study aims to develop an Accounting Information system using the waterfall model of the SDLC method. The current system needs to be improved in supporting the reliability of balance sheets and is not yet able to assist in the decision-making process regarding the collection management process. The result of this research is to successfully develop an accounting information system for retention receivables that can produce sufficient, comprehensive reports to support decision-making. It is suggested that system development be implemented in the design of a detailed database and its relation to the existing database and implemented by revising the current software so that it can be integrated with the retention receivables information system.]]>
<![CDATA[Determinants of CSR funds in mining companies listed on the IDX for the 2017-2021 period ]]>
<![CDATA[Nimas Sagita Cahya Prabowo]]>;
<![CDATA[Indra Kusumawardhani]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36067/jbis.v4i2.149
<![CDATA[This study aims to examine the effect of slack resources, tax aggressiveness and ISO 14001 certification on corporate social responsibility funds. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX). The sampling method in this study used non-probability sampling with the sampling technique using purposive sampling technique. The sample in this study were 111 mining companies. The analytical method in this study used multiple linear regression analysis to test the hypothesis. The results showed that slack resources had an effect on CSR funds, while tax aggressiveness had no effect on CSR funds and ISO 14001 certification had no effect on CSR funds. The results of this study can be used as a basis and consideration for the government in making regulations regarding CSR funds that must be issued by companies, so as to provide justice for the surrounding community who are affected by the company's operational activities.]]>
