cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dekeng Setyo Budiarto
Contact Email
dekengsb@upy.ac.id
Phone
+628122816000
Journal Mail Official
jbis@upy.ac.id
Editorial Address
Jl. PGRI I No 117, Sonosewu, Bantul 55183
Location
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 122 Documents
 4   5   6   7   8 
The effect of tax knowledge and taxpayer awareness on BUMDes taxpayer compliance Nasution, Wafiq Khotimah; Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): 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: 10.36067/jbis.v5i2.150

Abstract

Knowing the influence of education level, tax knowledge and taxpayer awareness on BUMDes taxpayer compliance is the aim of this research. The population of this study were all BUMDes registered at the Village Government Office (PMK) in Sleman Regency and this study used a saturated sample.Saturated sample is a sampling technique when all members of the population are sampled, the total population in this study was 59 BUMDes registered at the Village Government Office (PMK) in Sleman Regency and the sample in this study were 57 respondents who filled out the questionnaire, there were 2 BUMDes that did not fill in on the grounds that BUMDes had just been formed and the type of business had not yet been developed. This research uses primary data in the form of a questionnaire distributed throughout BUMDes. Testing the hypothesis in this study used multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the knowledge of taxation and awareness of taxpayers affects the compliance of BUMDes taxpayers in Sleman Regency
The effects of financial literacy, accounting information, risk perception and herding behavior on investment decision Gustiarum, Tetri; Kusumawardhani, Indra
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.156

Abstract

Based on data from KSEI, since 2019 the number of investors in Indonesia has increased significantly, known from the increase in the number of Single Investors Identification (SID). However, the level of financial literacy in Indonesia is still low. They indicated that people's understanding and knowledge of financial products is still need to be improved. The current study aims to assess the effect of financial literacy, accounting information, risk perception, and herding behavior on investment decisions. This research used quantitative techniques using questionnaires distributed to students of the accounting department at Veteran National Development University Yogyakarta, Indonesian Islamic University, and STIE YKPN Business School. This research used 70 respondents with a convenience sampling approach and multiple linear regression for analyzing the hypothesis. The result showed that financial literacy, accounting information, and herding behavior affect investment decisions. On the other hand, risk perception does not influence an investment decision
The influence of intellectual capital on banking financial performance Kumala, Lela Kori; Hariyanti, Widi; Siddiq, Faiz Rahman
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.163

Abstract

This study aims to examine the influence of Intellectual Capital on financial performance. Based on the model proposed by Pulic, the measurement of intellectual capital can use Value Added Intellectual Capital (VAICTM) consisting of Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) and Structural Capital Efficiency (SCE). This study uses 2 research variables, namely the dependent variable consisting of Return on Assets (ROA) as an indicator of the company's financial performance and the independent variable consisting of HCE, CEE, SCE and VAIC. The analysis data in this study used 2 types of analysis, namely the VAIC simple linear regression test and multiple linear regression to test the VAIC component. The results showed that CEE and HCE had a positive and significant effect on the company's financial performance, and VAIC had a positive and significant effect on the company's financial performance. Meanwhile, SCE has no effect on the company's financial performance.
Financial ratio and company size to mining company's CSR disclosure Sriyatun, Sriyatun; Hariyanti, Widi; Harjito, Yunus
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Abstract

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.
Theoretical study of the dilemma in the consumption of green products Wangsa, Ignasius Heri Satrya
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.165

Abstract

Participation in implementing green behavior is often a dilemma and an exciting study for many researchers. Through this research, a theoretical study of dilemmas in the consumption of green products is conducted by searching for international journal articles. In this study, a five-stage method of data processing of research journal articles was applied, including (1) Stage-1: Article search using Dimensions software; (2) Stage-2: Selection of one main article; (3) Stage-3: Searching articles related to prior works using Connected Papers software; (4) Stage-4: Processing articles based on the work cloud using ATLAS. ti software; and (5) Stage-5: Searching and processing articles using VOSviewer and Biblioshiny software. The articles collected were 637 articles (Stage-1) and 1946 (Stage-5). The conclusions obtained through this study are: (1) Studies on dilemmas in green product consumption need to be followed up through comprehensive follow-up studies; (2) Potential areas of study include: (a) the level of belief in green products that explains the rationalization of green product consumption; (b) economic and social aspects that critique the advantages and disadvantages of green product consumption.
The effect of brand awareness and brand image on purchasing decisions for Scarlett whitening products Katerina, Angel; Simanjuntak, Anisa; Terenggana, Candra Astra; Tyra, Maria Josephine
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.167

Abstract

Two factors influence consumers' decision to purchase a product, namely brand awareness and brand image. This study examines the significant influence of brand awareness and brand image on purchasing decisions for Scarlett Whitening products. Data used The data used is primary data. All consumers who know and have/are using Scarlett Whitening are the population in this research. The sample collected was 106 respondents. The sampling technique used was non-probability sampling, namely the purposive method (judgment sampling). Data was collected using an online questionnaire (google form) distributed through social media. The analysis technique used is validity and reliability testing, multiple linear analysis models to generate t-test results, F-test, and coefficient of determination. The findings of this study are brand awareness and brand image, both of which affect purchasing decisions positively and significantly. The results of this study imply that companies can increase efforts to build and increase brand awareness and a positive brand image
The impact of the monetary policy transmission mechanism-the money supply channel on the economy Herlina, Deswita; Suci, Stannia Cahaya; Rahman, Muhammad Rafi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.172

Abstract

This study aims to assess the effectiveness of the monetary policy transmission mechanism on the money supply channel to the economy with the goal of prices (inflation) and income (Real GDP) from the first quarter of 2010 to the fourth quarter of 2021. The variables in this study include the BI Rate or Bank Indonesia reference interest rate, the money supply M0, the money supply M1, the money supply M2, inflation, and real GDP. The data processing phases begin with verifying data stationarity, optimum lag processing, and the Johansen co-integration test. Then this research employs an analytical method, namely the vector error correction model (VECM). The effectiveness of monetary policy transmission was analyzed using the optimal lag test. Then the impulse response and variance decomposition function to see the magnitude of the response of each variable. This study shows that the transmission of monetary policy to inflation through the money supply channel is more effective than the money supply channel to real GDP.
Impact of integrating MSMEs business models in Kebumen regency during the Covid-19 pandemic Wardani, Setia; Rianto, Rianto; Ashari, Anisa Fitri; Nurcahya, Gugum Gumilang
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.175

Abstract

Micro, Small, and Medium Enterprises play an essential role in economic growth in Indonesia but have many obstacles in carrying out business processes. Capital, limited information, raw materials, access to investors, and sales systems are the main problems for MSMEs in Kebumen Regency. The COVID-19 pandemic has reduced the supply of raw materials due to policies implemented by the government to overcome the spread of COVID-19; besides that, MSMEs are faced with sales problems. At the beginning of the pandemic, many MSMEs experienced a very sharp decline in turnover, but MSMEs have the flexibility to survive in these conditions. This research aims to integrate a business model in the form of Supply Chain Management (SCM) to help develop business in MSMEs. The methods used include a qualitative approach using interviews before using and after using the business model. The results of the implementation of business model integration have obstacles, including aspects of education owned by MSME actors (40%), poor product quality (10%), investor access (30%), and capital (20%)
Analysis of the intellectual capital effect on SMEs' financial performance on West Aceh coast Hatmawan, Aglis Andhita
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.177

Abstract

SMEs are essential in national economic growth, so it concerns various groups. Intangible resources such as knowledge and skills are the basis of SMEs' competitive advantage. Integrating these two things will provide a rapid growth acceleration for SMEs. Intellectual capital (CI) is a core concept of the company's strategic resources to create a competitive advantage. SMEs have a more straightforward organizational structure and solid internal social relations than large companies. This study aims to address this gap by analyzing the impact of intellectual capital (CI) on SMEs' financial performance (FP). The design of this research is causal research with a survey method. In taking the sample, non-probability sampling was used with the convenience sampling technique on SME owners along the coast of West Aceh. The hypothesis was tested using the Structural Equation Model (SEM). The findings in this study prove that the three components of intellectual capital, namely human capital (HC), structural capital (SC), and relational capital (RC), affect the financial performance (FP) of SMEs. This study concludes that intellectual capital is significant for the financial performance of SMEs.
Islamic ethics intervention on dysfunctional audit behavior Muchlis, Saiful; Hasugian, Hotbin; Mais, Rimi Gusliana; Munir, Munir
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.178

Abstract

This study aims to determine the effect of locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour, as well as the influence of Islamic ethics, which moderates locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour of auditors who work in the Makassar inspectorate office. This research is a type of quantitative research. This study using attribution theory and attitude and behaviour theory. The population in this study were auditors who worked in the inspectorate office of the city of Makassar using the saturated sample method. The research data is primary data collected through a questionnaire survey. Data analysis used multiple linear regression analysis to determine the locus of control, organizational commitment, and turnover intention to the auditors' dysfunctional audit behaviour. The results showed that locus of control had a positive effect, the organizational commitment had a negative impact, and turnover intention did not affect dysfunctional audit behaviour. In addition, this study shows that Islamic ethics moderations organizational commitment to auditors 'dysfunctional audit behaviour and Islamic ethics cannot moderate locus of control and turnover intention on auditors' dysfunctional audit behaviour.

Page 6 of 13 | Total Record : 122

 4   5   6   7   8 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): Journal of Business and Information Systems Vol. 7 No. 1 (2025): Journal of Business and Information Systems Vol. 6 No. 2 (2024): Journal of Business and Information Systems Vol. 6 No. 1 (2024): Journal of Business and Information Systems Vol. 5 No. 2 (2023): Journal of Business and Information Systems Vol. 5 No. 1 (2023): Journal of Business and Information System Vol. 4 No. 2 (2022): Journal of Business and Information Systems Vol. 4 No. 1 (2022): Advances on business and information system Vol. 3 No. 2 (2021): Journal of Business and Information Systems Vol. 3 No. 1 (2021): Accountability and performance of organization Vol. 2 No. 2 (2020): Journal of Business and Information Systems Vol. 2 No. 1 (2020): Journal of Business and Information Systems Vol. 1 No. 2 (2019): Journal of Business and Information Systems Vol. 1 No. 1 (2019): Journal of Business and Information Systems More Issue