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 109 Documents
 7   8   9   10   11 
The financial & non-financial determinants on Grover's financial difficulty model Queen Fiona Ivanne; Wirawan Endro Dwi Radianto
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 1 (2024): 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.v6i1.232

Abstract

BPS data showed that IDXNONCYC stocks dominated by the food & beverage companies were the most affected sector by the pandemic. This research aims to investigate the effects of financial & non-financial determinants, namely leverage (DER), liquidity (CR), & company’s age on Grover’s financial difficulty model of IDXNONCYC companies for the 2020-2022 period affected by pandemic with company’s size as a control variable. The research population is all primary consumer goods (IDXNONCYC) companies listed on the official IDX website for the 2020-2022 period, totaling 375 company-year data as objects. A sample of 237 observations were selected using purposive technique. The stages of research analysis are descriptive statistics, classical assumption & multiple regression testing. The data was analyzed through STATA software. This research provides evidence that DER, CR & company’s age have a strong effect on financial difficulty. All hypotheses of this research are accepted. This research pioneered the investigation of the effects of financial and non-financial determinants on Grover’s financial difficulty model. Theoretically, this research has implications for the development of financial difficulty determinants theory. Practically, this research has implications for investor decision-making in the capital market and companies to prevent bankruptcy
Content analysis of male & female green preferences on thrift clothes Lady Faerrosa; Baiq Dinna Widiyasti; Rina Komala
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 1 (2024): 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.v6i1.233

Abstract

Currently, consumer purchasing behavior has shifted towards more environmentally friendly consumption such as thrift clothes, but literature regarding differences in male and female consumer preferences for thrift clothes is still limited. Therefore, the aim of this research is to explore differences in male and female consumer preferences for thrift clothes in Indonesia. The method used in this research is content analysis of data obtained online via Quora. The research results show that female consumers' preferences for thrift clothes are not limited to everyday clothes, but also formal clothes or work clothes. Likewise with male consumers. However, differences can be seen in terms of their concern for the environment, where female consumers are more numerous and more eager to show their concern for the environment by purchasing thrift clothing which is considered more environmentally friendly. This knowledge can provide a knowledge base for marketers of green products such as thrift clothes to develop marketing strategies that are more suited to female consumers in order to be able to improve their marketing performance in terms of increasing sales and increasing the number of consumer engagements.
Evaluation of community engagement on government youtube: Duration, title, dialogue, content, emotion Nurhaliza Charolin; Ari Wedhasmara
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 1 (2024): 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.v6i1.234

Abstract

Di era digital yang semakin canggih, keterlibatan publik dalam media sosial pemerintah menjadi krusial. Tingkat kepercayaan masyarakat terhadap pemerintah mempengaruhi partisipasi mereka, di mana kepercayaan yang rendah dapat mengakibatkan penurunan partisipasi dan keengganan untuk menerima informasi dari pemerintah. Penelitian ini bertujuan untuk mengevaluasi faktor-faktor yang mempengaruhi keterlibatan publik di platform media sosial YouTube Diskominfo Palembang, termasuk durasi video, panjang judul, loop dialog, jenis konten, dan valensi emosional. Dengan menganalisis 148 video dari akun YouTube @diskominfopalembang, analisis regresi binomial negatif menunjukkan bahwa durasi video, panjang judul, dan jenis konten secara signifikan memengaruhi keterlibatan publik. Durasi video dan panjang judul berdampak positif pada jumlah suka dan penayangan, sedangkan jenis konten pendidikan dan dokumenter berpengaruh negatif pada jumlah suka. Kesimpulannya, penelitian ini menunjukkan bahwa faktor-faktor seperti durasi video, panjang judul, loop dialog, jenis konten, dan valensi emosional memiliki pengaruh signifikan terhadap tingkat partisipasi publik dalam video YouTube.
Happiness and dishonesty budgeting: An experimental study Ida Ayu Purnama; Shely Rizki Hardiana; Oliver Samuel Simanjuntak
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 1 (2024): 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.v6i1.237

Abstract

Budgeting is crucial in organizations because it is used as a monitoring and evaluation tool. A poor performance climate encourages individuals to work effortlessly so research is needed that links good mood to budgeting. The research implies that organizations can build a positive work climate to reduce slack rather than just focusing on formal regulations and threats. The purpose of the study is to examine the effect of differences in budget setter mood on proposal preparation regarding the intention to create slack in the budget. The results show that individuals in a happy mood will create less slack in the budget. Individuals in a happy mood will create less slack because the work climate influences a person to make decisions. Individuals in a good work environment will be motivated to be honest. The originality of this research is different from previous research, namely dividing the mood into 2 parts, happy mood and sad mood with the context of individual budget settings, not divisions.
Connectivity infrastructure and Central Java’s economics performance Suparjito Bin Karnoto; Wawan Setiawan; Hasan Fauzi; Rizky Anggunani; Dinar Rafikalif
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 1 (2024): 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.v6i1.238

Abstract

This research aims to describe the benefits of developing connectivity infrastructure on economic performance in the Central Java region. The data used in this research are road length, the wide of an area, economic growth, human development index and poverty rate per district/city in Central Java in 2023. By using a Cartesian diagram approach (4 quadrant analysis), a comparison is made between the ratio of road length and the wide of an area with economic growth, comparison between the ratio of road length and the wide of an area with the human development index (HDI) and the comparison between the ratio of road length and the wide of an area with the poverty level to obtain an overview of road infrastructure development and economic performance in Central Java. The research results show that road infrastructure development plays an important role in encouraging increased economic performance in the Central Java region.
Effect of idealized influence dimension on organizational performance of the South Eastern Kenya Economic Bloc (SEKEB) counties: The moderating role of innovation Kinara Raphael Kagayo; Ondari Josephine; Omari Stella; Akuku Caleb
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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.v6i2.243

Abstract

Following the promulgation of the new constitution in Kenya in 2013, county governments were established, and since then, they have faced various performance challenges. This study explored the impact of idealized influence on county government performance within the South Eastern Kenya Economic Bloc (SEKEB). Guided by transformational leadership theory and supported by strategic leadership, resource-based view, and stakeholder theories, the study employed a pragmatic philosophy and descriptive research design. A sample of 289 respondents was selected through stratified random sampling from a target population of 408. The research utilized a pilot study to ensure the reliability and validity of the questionnaire. Descriptive and inferential statistical techniques were applied to analyze the data. The study revealed that idealized influence significantly and positively affected county government performance. This suggests that leaders who exhibit idealized influence by acting as role models and inspiring their teams can substantially enhance performance outcomes. Innovation did not significantly impact the results in this study; it remains an important aspect of organizational growth. County governments should continue fostering innovative practices and monitoring and evaluating their impact more closely to ensure alignment with overall performance objectives. Adjustments or new approaches to innovation may be necessary to support county governments' leadership effectiveness and organizational outcomes
The influence of American product boycott on brand switching intention: The role of e-WOM as a moderator Rizki Wahyuning Damayanti; Sumayyah Sumayyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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.v6i2.246

Abstract

This research aims to determine the influence of product boycotts on brand switching intentions with Electronic Word of Mouth (EWOM) as a moderator. This research is quantitative, with surveys as the data collection method. Data collection for this research was carried out on all Indonesian people who participated in boycotting American products such as KFC, McDonald's, Starbucks, and others. The data collection method uses an online questionnaire via Google Form, which is obtained directly from the field. Data collection is only carried out once and represents at that time or cross-sectionally. This research shows that product boycotts positively and significantly affect brand-switching intentions. Meanwhile, EWOM did not moderate the influence of the product on brand-switching intentions.
The influence of corporate governance and whistleblowing system on the tendency of financial statement fraud Laufioni Soesanto; Suzy Noviyanti; Gisilowati Dian Purnamasari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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.v6i2.247

Abstract

The purpose of this study is to know the effects of the management of corporate companies that are being proxied using variables of the council of independent commissioners, auditing committees, institutional ownership structures, managerial ownership structures, audit committee meetings, and the whistleblower system of cheating tendencies of the financial sector. The quantitative study uses secondary data from the 61st annual report of the financial sector companies registered in BEI from 2016-2018. Research data was analyzed using regression logistics analysis methods with the IBM SPSS statistic 26. Based on the results of hypothesis testing variables of the council of independent commissioners, institutional ownership structures, managerial ownership structures, and whistleblowing systems influence negative tendencies toward creating financial reports. In comparison, the audit committee's variables and the audit committee's meeting frequency do not affect the propensity to financial statement fraud
Nexus between capital expenditure and inclusive economic growth during the Covid-19 pandemic Herlina Aria Chandra; Rudy Badrudin
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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.v6i2.248

Abstract

Regional economic development can lead to an increase in economic growth, a reduction in unemployment and inequality, and a decrease in poverty levels in the area. However, the COVID-19 pandemic has resulted in a decline in economic activities, causing increasing unemployment and poverty in Indonesia. This study aims to analyze the influence of Regional Original Revenue (ROR) and General Allocation Fund (GAF) on capital expenditure and economic growth, with the COVID-19 pandemic as a moderating variable in all districts and cities throughout Indonesia from 2019 to 2022. The sample consists of 341 districts and cities with complete data on the required variables. The analytical techniques employed include path analysis, descriptive analysis, model fit, and multicollinearity tests. The research findings indicate that ROR and GAF significantly positively affect capital expenditure. Capital expenditure can mediate the relationship between ROR, GAF, and economic growth. However, economic growth cannot mediate the relationship between capital expenditure and unemployment or poverty. Covid-19 is found to negatively moderate the relationship between capital expenditure and unemployment while positively moderating the relationship between capital expenditure and poverty
Optimizing university finances: Implementation of performance-based budgeting at UPN “Veteran” Yogyakarta Sriyono Sriyono; Asep Saepudin; Gita Astyka Rahmanda; Steven Getha Pradessa
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 6 No 2 (2024): 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.v6i2.250

Abstract

Budgeting is essential for organizational success, facilitating effective resource allocation, financial planning, and performance evaluation. Public Service Agencies (BLUs), notably higher education institutions, benefit from financial autonomy that allows flexible fund management to support institutional objectives. This study examines the implementation of Performance-Based Budgeting (PBB) at UPN “Veteran” Yogyakarta through a descriptive research design, focusing on processes, the relationship between budget allocation and institutional performance, and identifying challenges and opportunities. Findings reveal a significant increase in budget realization, rising from 78.2% in 2020 to 96.9% in 2023, positively influencing the attainment of several Key Performance Indicators (IKU). However, measuring budget allocations for individual IKU remains challenging due to overlapping activities that contribute to multiple indicators. This highlights the need for improved budgeting tools and tracking systems to strengthen the connection between expenditures and performance outcomes. The study underscores the importance of refining PBB practices to enhance resource utilization and align institutional performance with strategic goals in higher education

Page 9 of 11 | Total Record : 109

 7   8   9   10   11 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 1 (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 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