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
123 Documents
<![CDATA[Revisiting the J-Curve of Indonesia-China bilateral trade ]]>
<![CDATA[Salim, Agus]]>;
<![CDATA[Pranolo, Andri]]>;
<![CDATA[Hariyanti, Nunik]]>;
<![CDATA[Fadillah, Dani]]>;
<![CDATA[Khotimah, Husnul]]>;
<![CDATA[Firdaus, Nalendra Putra]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v5i2.215
<![CDATA[The examination of the J-curve effect has been grown primarily for the case of aggregate trade level in some countries. Most studies assume that the exchange rate affects the dynamics of aggregate trade balance symmetrically. To fill the gap of the empirical studies, this manuscript attempt to revisit the presence of J-curve and analyze the effect of Indonesian Rupiah vis-à-vis Chinese Yuan on bilateral trade balance between Indonesia and China, whether symmetric or asymmetric. We employ autoregressive distributed lag (ARDL) and its partial sum concept of nonlinear manner to estimate quarterly data from 2002:I to 2017:IV. The result shows evidence of the asymmetric effect of the exchange rate on the trade balance, and the nonlinear approach provides more support to discover the presence of the J-curve impact of bilateral trade between Indonesia and China.]]>
<![CDATA[Can tax planning improve delay in financial reports? ]]>
<![CDATA[Pronosokodewo, Baniady Gennody]]>;
<![CDATA[Susanti, Wahyu Febri Eka]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v5i2.216
<![CDATA[The research objective is to see the effect of tax avoidance on delays in financial reports with public accounting firm size and company size as control variables. The population in this research is companies suspended by OJK from 2019 to 2021. The research used purposive sampling, and the data used was panel project data. The research sample is 90 companies listed on the IDX in 2019-2021. The analytical method uses descriptive statistical analysis and inner model analysis to test the hypotheses processed with SmartPLS 4.0. The results show that tax avoidance has a negative effect on delays in financial reports.]]>
<![CDATA[Manufacturing companies' risk perception based on the influence of safety leadership, safety knowledge, and safety attitudes. ]]>
<![CDATA[Putranti, Latifah]]>;
<![CDATA[Saputri, Arista Yesi]]>;
<![CDATA[Aryandha, Pradita Nindya]]>;
<![CDATA[Herdiany, Hapsari Dyah]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v5i2.219
<![CDATA[The growth and development of the manufacturing industry certainly has a positive impact because it increases employment, but it is directly proportional to the increase in work accidents. Most of the causes of work accidents are unsafe behavior. Unsafe behavior is caused by several factors and risk perception is an important part of it. Risk perception is relevant to safety because it can influence behavior that can influence the likelihood of accidents. This study aims to determine the effect of safety leadership, safety knowledge, and safety attitudes on perceived risk probability and perceived risk severity. This research was conducted at PT Linggarjati Mahardika Mulia in 2022. The sample used in this study was 315 respondents and used non-probability sampling techniques through a purposive sampling approach. The data analysis technique in this study used structural equation modeling with SEM-PLS and WarpPLS 8.0. The results confirmed that safety leadership has a positive effect on perceived risk probability and perceived risk severity. Safety knowledge has a positive effect on perceived risk probability and perceived risk severity. Safety attitude has a positive effect on perceived risk probability and perceived risk severity.]]>
<![CDATA[Study usage expansion of quick response (QR) cross border In Yogyakarta ]]>
<![CDATA[Susilo, Y Sri]]>;
<![CDATA[Herawan, Jonathan Ersten]]>;
<![CDATA[Dwi Putranto, Laurensius Farel]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.224
<![CDATA[This study aims to provide policy recommendations that will be taken into consideration by stakeholders in Yogyakarta in an effort to accelerate the use of Quick Responses (QR) cross border by tourist from Malaysia in Yogyakarta, both in the short and long term. This study guided by a several plan which consist of 4 policy recommendations such as tax refunds for hotel service transactions, free entry for cultural heritage sites, tourism triangle future network, and QR cross border redesign. This study also hinted at the technical description, potential and limitations of each policy and concluded that the this plan is a potential alternative policy to take advantage of the economic momentum from Malaysian tourist visits in Yogyakarta to support Yogyakarta economic development in the long term.]]>
<![CDATA[Improving employee performance with technology acceptance model approach ]]>
<![CDATA[Adyaksana, Rahandhika Ivan]]>;
<![CDATA[Wicaksono, Crescentiano Agung]]>;
<![CDATA[Ajiwinatama, Aychi Imelta]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.226
<![CDATA[This research was conducted with the aim of determining the influence of task characteristics, technology characteristics, task-technology suitability, and use of technology on performance. The population used in this research are employees of the Yogyakarta Special Region Rural Credit Enterprise (BUKP) who are users of accounting information technology. The sample in this research was 71. This research used quantitative data with the data source used being primary data. The data collection technique used is data collection using a questionnaire. This research shows that task characteristics have a significant positive influence on technological task suitability, technological characteristics have a significant positive influence on technological task suitability, task and technology suitability have a significant positive influence on the use of information technology, task and technology suitability have a significant effect on performance impacts. , the use of technology has a significant effect on employee performance. This research is interesting because the objects in this research are rarely used.]]>
<![CDATA[Accountant perspective and implementation of enterprise resources planning (ERP) in SMEs ]]>
<![CDATA[Nawawi, Muhammad]]>;
<![CDATA[Ginanjar, Seandy]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.227
<![CDATA[This study aims to directly investigate the degree of satisfaction that top management has with ERP systems by analyzing the potential benefits that small and medium-sized businesses can receive from the implementation of ERP systems in four aspects, accounting, organizational, external, and internal, that the implementation of ERP systems may bring to small and medium-sized companies. To measure accountants' perceptions of ERP implementation in their companies, a survey of a sample of 100 accountants was conducted. To test the hypotheses, discriminant analysis for dimension reduction was used by selecting factorial analysis. This research was conducted using a structural equation modeling (SEM) approach with partial least squares (PLS) as the testing tool. Empirical evidence from a web-based survey with 100 SMEs in Banten confirms that ERP systems bring various benefits including organizational, external, and internal for SMEs, and several accounting benefits derived from ERP systems especially for accounting processes. These findings will be valuable for any business looking to implement ERP with more complete modules in SMEs and significantly contribute to the existing knowledge of ERP benefits for SMEs in a resource-based scholarly view.]]>
<![CDATA[Determinants of investment decisions by interest investment as an intervening variable ]]>
<![CDATA[Saputra, Era Trianita]]>;
<![CDATA[Susanti, Ari]]>;
<![CDATA[Octavia, Dewi Ika]]>;
<![CDATA[Rianto, Rahmad Isa]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.228
<![CDATA[Investment decisions are choices chosen to generate future profits by combining various strategies, opportunities and challenges. The aim of this research is to examine the influence of financial culture, income level through investment interest as variables affecting the investment decisions of residents of the city of Surakarta. The population concerned by this research is made up of residents of the city of Surakarta who wish to invest. The sampling method used structural equation modeling (SEM) analysis to obtain a research sample of 105 samples. The analysis and hypothesis testing method uses the SmartPLS 3.0 analysis method. This research uses quantitative, cross-sectional data with a Likert scale. Research results show that financial literacy influences investment decisions, income level influences investment decisions, financial literacy influences investment interest, income level influences investment interest , investment interest influences investment decisions, financial literacy influences investment decisions by investment interest, income level influences investment decisions by investment interest.]]>
<![CDATA[The compliance factors of motor vehicle tax payments in Central Java Province ]]>
<![CDATA[Sunaningsih, Suci Nasehati]]>;
<![CDATA[Khotijah, Siti Afidatul]]>;
<![CDATA[Priyono, Nuwun]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.229
<![CDATA[The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on Compliance with Motor Vehicle Tax Payments in Central Java Province. The method used is a quantitative method using primary data through distributing questionnaires. The sampling method used a simple random sampling technique and data obtained from 522 respondents. Data analysis uses multiple linear regression. The results of the analysis show that the variables Modernization of the Tax Administration System, Service Quality, and Tax Bleaching have a positive and significant effect on compliance of Motor Vehicle Tax payments in the Central Java Province region.]]>
<![CDATA[Good corporate governance as moderating effect of tax avoidance and tax risk on company risk ]]>
<![CDATA[Harianti, Tri]]>;
<![CDATA[Hapsari, RR. Prima Dita]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.230
<![CDATA[The phenomena of tax avoidance and stock price fluctuations in several mining and property companies remain a significant concern for businesses as they can give rise to various risks. Therefore, this research aims to examine and analyze the influence of tax avoidance and tax risk on corporate risk, considering good corporate govern-ance as a moderating factor. The research sample consists of mining and property companies listed on the Indonesia Stock Exchange during the period 2019-2022, selected using purposive sampling method. This study utilizes panel data regression and employs Eviews version 12 as the analytical tool. The research findings indicate that tax avoidance does not have a significant influence on corporate risk. However, tax risk has a positive and significant effect on corporate risk. The variable of institu-tional ownership does not affect the relationship between tax avoidance and corporate risk, but it does influence the relationship between tax risk and corporate risk. Additionally, the variable of independent commissioners does not have an impact on the relationship between tax avoidance and tax risk on corporate risk]]>
<![CDATA[The effect of financial inclusion, exchange and interest rates on inflation in 17 emerging market countries ]]>
<![CDATA[Herlina, Deswita]]>;
<![CDATA[Suci, Stannia Cahaya]]>;
<![CDATA[Prastuti, Rizky Hanifah]]>
<![CDATA[ Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta ]]>
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DOI: 10.36067/jbis.v6i1.231
<![CDATA[Financial inclusion is the ability of individuals or groups to have access to products and services. Services are the ability to meet the needs of activities, such as transactions, payments, savings, credit and insurance, responsibly and sustainably. The study aims to analyze the impact of financial inclusion, exchange rates and interest rates on inflation in 17 emerging markets from 2008 to 2021. This study uses the Index of Financial Inclusion (IFI) and the System Generalized Method of Moment. (Sys-GMM). Research findings show that financial inclusion has a significant negative impact on inflation, while exchange rates and interest rates have a positive impact on the inflation of 17 emerging markets. As financial inclusion rises, then inflation will decrease. Financial inclusion can increase the effectiveness of monetary policy that then affects inflation.]]>
