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Contact Name
Dekeng Setyo Budiarto
Contact Email
dekengsb@upy.ac.id
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+628122816000
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qrobss@upy.ac.id
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Fakultas Bisnis Universitas PGRI Yogyakarta Jl. PGRI I No 117 Sonosewu, Bantul
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Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Qualitative Research of Business and Social Sciences
Published by Universitas PGRI Yogyakarta
ISSN : -     EISSN : 30314968     DOI : https://doi.org/10.31316/qrobss.v3i1.7818
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Studies published in this journal often focus on substantive topics that highlight business, social, and political issues, as well as various issues related to the interpretation of qualitative research.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 29 Documents
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Analisis standar rata-rata profitabilitas pada industri energi dan industri finansial Sri Suryaningsum; Dyah Ayusulistyaningrum
Qualitative Research of Business and Social Sciences Vol. 1 No. 2 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v1i2.6860

Abstract

ROA and ROE are indicators of management performance. However, there is a phenomenon in which companies exhibit different characteristics, particularly across industrial sectors. This raises concerns about the standards for what constitutes good or bad performance for companies in the energy and financial industries, given the same or different ROA and ROE values. This research aims to determine the average standard ROA and ROE values between the energy and financial sectors. This research uses ROA and ROE data from 36 companies in the energy sector and 41 companies in the financial industry, sourced from the IDX and Yahoo Finance. ROA and ROE values are secondary data to be analyzed using descriptive statistics and the homogeneity of variance. As a result, the average ROA in the Indonesian energy industry is 8.11%, while the average ROE is 16.91%. In the Indonesian financial sector, the average ROA is 1.66%, and the average ROE is 6.00%.
The Indonesia green policy: A realistic shifting into a green energy to boost public welfare Jonathan Ersten Herawan; Yuvensius Sri Susilo; Matthew Kartawinata; Kholia Kholia
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7079

Abstract

This research aims to identify and analyze the challenges and opportunities that Indonesia faces in transitioning from conventional energy to new and renewable energy (EBT). The world's increasingly multipolar and conservative condition certainly requires national vigilance. Indonesia will have difficulty escaping the middle-income trap if the national economy still depends on the global economy. This research uses qualitative descriptive and literature study collection, which is complemented by data from BPS RI, the Ministry of Energy and Mineral Resources of the Republic of Indonesia, and the Ministry of Finance of the Republic of Indonesia for 2012-2022 to map and change the problem of energy dependence as well as provide policy recommendations on national energy security through new and renewable energy. Policy recommendations from this research are divided into three periods: short-term, medium-term, and long-term.
Meningkatkan sistem penjualan dan akuntansi dengan enterprise resource planning Sherlyntan Mutiara Faiza
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7124

Abstract

This research aims to address sales and accounting issues in the warehouse management system at PT Bedikari and to analyze, design, and implement an Odoo enterprise resource planning (ERP) system using the sales and accounting modules. This study uses a qualitative method. This research begins with a preliminary phase that identifies problems, proposes business processes, defines system requirements, and implements the system. The problem with PT Berdikari is that sales management and accounting remain manual. The implementation of Odoo enterprise resource planning (ERP) addressed sales and accounting business process problems at PT Berdikari. This research concludes that implementing the Odoo enterprise resource planning (ERP) System at PT Berdikari can integrate the sales and accounting modules; sales transaction data entered in the sales module is automatically synchronized with the accounting module. Every recorded sales transaction automatically affects the accounting records, including the recognition of receivables and revenue. This can facilitate the rapid and accurate acquisition of sales and accounting information.
The political effects of the Russian-Ukraine war on international trade Jerry Akpomedaye; A. E. Orhero
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7164

Abstract

The Russian-Ukrainian war, an unprecedented geopolitical event, has triggered profound and far-reaching consequences for international trade. This paper examines the political effects of the conflict on global trade, focusing on how political decisions, economic sanctions, and realignments among nations are reshaping trade flows and policies. This study adopted a historical and content analysis. It concerns an in-depth examination of the documented data, from which relevant materials were drawn. The data collected for this study were synthesized and analyzed using trend analysis techniques. This study revealed that the Russian-Ukrainian war had significant impacts on global trade flows, including disruptions to supply chains, rising commodity prices, changes in trade relationships, economic consequences for agricultural markets and food security, reorientation of global trade, international trade and sanctions, and energy market dynamics. This study found that sanctions reshape trade dynamics, reconfigure partnerships, drive the development of covert economies, and affect long-term global trade structures. The study also showed that the most significant impacts of long-term consequences of the Russian-Ukrainian war on international trade policies were the shift from globalization to regionalization, the rise of economic blocs and fragmentation, the impact on global supply chains and resource security, growth of alternative financial and payment systems, sanctions as a tool of foreign policy, challenges to multilateral trade governance and the emergence of resilience and self-sufficiency policies. This study concluded that the political effects of the Russian-Ukrainian war serve as a critical reminder of the intricate interplay between politics and trade.
The causes effects and the mediation roles of major actors in the Russian-Ukraine conflict Jackson Timiyan; F. A. Sanubi; E. V. Clark
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7165

Abstract

This paper examines the causes, effects, and mediating roles of major actors in the Russian-Ukrainian conflict. The causes are rooted in historical, political, and territorial disputes, with Russia’s opposition to Ukraine's Western alignment playing a central role. The conflict has led to devastating humanitarian, economic, and geopolitical consequences, affecting not only Ukraine and Russia but also global markets and international relations. The paper also examines the efforts of key actors, including the United Nations, the European Union, the United States, and other international actors, to mediate the conflict through diplomacy, sanctions, and humanitarian assistance. Through this analysis, the paper examined the complexity of the conflict and the challenges of achieving peace. This paper concluded that the ongoing conflict has had dire economic consequences not only in the conflict zone but also globally. Africa and Asia are most affected because both regions are net exporters of food, petroleum products, fertilizers, and Steel to many countries worldwide. The paper recommended, among others, that the unilateral sanctions on Russia by the United Nations and other international actors will further worsen the conflict and impede the resolution process, and that the United Nations should step down its sanctions and mediation roles and allow states with a relatively neutral posture to mediate between Russia and Ukraine with a view to achieving rapprochement.
Research in contemporary society: The role of artificial intelligence in academic research writing Ugo Chuks Okolie; Thomastina Nkechi Egbon
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7166

Abstract

The quality and effectiveness of the academic research writing process could be enhanced by applying artificial intelligence (AI). Using AI algorithms, researchers can easily and quickly generate precise, well-written, high-quality text. The role of AI in academic writing has recently been the topic of discussion. Researchers have paid less attention to the importance of AI in academic research writing in developing countries, even though it is widely used in academic research writing. AI has become a more significant component of academic writing in recent years. Therefore, this study aimed to examine the use of AI in academic research writing. This study's data came from secondary sources, such as books, journals, and websites, that provided relevant information. Moreover, an exploratory research design was employed, and the collected data were analyzed using content analysis. This study showed that AI helps academic writers create excellent content quickly and effectively. AI provides writing assistance, improves grammar, optimizes structure, supports editing, and supports ethical compliance. The study concluded that AI profoundly impacts academic research and writing across various fields. Academic researchers must address the potential disadvantages of using AI in research writing through action and ethical compliance. The study has contributed to a better understanding of the benefits, challenges, and ethical considerations associated with the use of AI in academic research writing. The study recommended, among other measures, that AI be applied transparently and ethically. Researchers are obligated to use AI tools to maintain the authenticity and creativity of their work while refraining from any improper use that might jeopardize academic credibility
Analisis tren belanja Pemerintah Daerah Provinsi Kalimantan Utara Sri Suryaningsum; Dini Aulia Rachmani
Qualitative Research of Business and Social Sciences Vol. 2 No. 2 (2025): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i2.7223

Abstract

Penelitian ini bertujuan untuk menganalisis tren belanja pemerintah Provinsi Kalimantan Utara selama periode 2019-2023. Provinsi ini menghadapi tantangan besar dalam pengelolaan keuangan daerah, dengan struktur pendapatan yang didominasi transfer pusat dan belanja yang cenderung tinggi pada sektor pegawai meskipun jumlah populasi dan Pegawai Negeri Sipil (PNS) relatif kecil. Analisis dilakukan dengan pendekatan deskriptif kuantitatif menggunakan data sekunder dari Laporan Keuangan Pemerintah Daerah (LKPD) dan mencakup tiga indikator utama: rasio varians belanja, rasio keserasian belanja, dan rasio efisiensi belanja. Hasil penelitian menunjukkan bahwa rasio varians belanja berada dalam kategori favourable, dengan rata-rata realisasi anggaran sebesar 90,29%, mencerminkan efisiensi pengelolaan anggaran. Rasio keserasian belanja memperlihatkan dominasi belanja operasi sebesar 76%, sementara belanja modal hanya mencapai 24%, jauh di bawah ketentuan minimum 40%. Rasio efisiensi belanja berada pada kategori cukup efisien dengan rata-rata 90%. Hasil penelitian ini menunjukkan pentingnya upaya peningkatan alokasi belanja modal untuk mendukung pembangunan berkelanjutan serta optimalisasi efisiensi belanja operasional. Penelitian ini terbatas pada analisis satu pemerintah daerah dan periode lima tahun. Untuk penelitian selanjutnya, diharapkan cakupan wilayah dan rentang waktu dapat diperluas untuk mendapatkan pemahaman yang lebih komprehensif terkait tren pengelolaan belanja daerah di Indonesia.
Analisis tingkat kesehatan keuangan perusahaan BUMN di bidang konstruksi Elza Levina Syahda; Ningrum Pramudiati
Qualitative Research of Business and Social Sciences Vol. 2 No. 1 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i1.7283

Abstract

This study analyzes State-Owned Enterprises (BUMN) financial health in the building construction sector, specifically PT. WIKA, during the period from 2017 to 2023.  This analysis is conducted to improve the company's financial performance using eight financial indicators established in the Minister of BUMN Decree No: Kep-100/MBU/2002. The research results show that in 2023, PT. WIKA received the "Unhealthy" designation, with a final weighted score of 29.13%, indicating a significant decline in the Return on Equity (ROI) and Return on Investment (ROI) ratios. (ROI).  This decline is caused by increased liabilities and decreased equity, which hinder debt management and operational efficiency.  In addition, horizontal and vertical analysis also revealed that the company is experiencing difficulties maintaining stable financial performance in asset management.  This research proposes recommendations for improvement, including enhancing operational efficiency, improving debt management, and leveraging technology for data visualization to support more accurate decision-making.  The results of this research are expected to assist in the management of PT and provide insights. WIKA is undertaking efforts to improve the company's financial health.
Evaluasi penerapan sistem informasi akuntansi berbasis SAP dalam kualitas penyajian Laporan Keuangan pada PT Sinergi Gula Nusantara Atik Mufida
Qualitative Research of Business and Social Sciences Vol. 2 No. 2 (2025): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i2.7356

Abstract

The study aimed to determine whether the SAP-based Accounting Information System can improve the quality of financial report presentation at the Djombang Baru Sugar Factory. This study employed a qualitative case study approach. The primary data were obtained through interviews and observations. The data analysis used is data triangulation, comprising data reduction, data presentation, and conclusion. The results of this study indicate that the accounting information system at PGDBU significantly contributes to the quality of financial reports in the process of preparation and presentation. This study also found that SAP can improve the quality of financial report presentation and provide a structured system allowing online data processing at the head office.
Analisis operating profit margin perusahaan infrastruktur di BEI Tahun 2021-2023 Nisa'ul Jannah Rahayu; Sri Suryaningsum
Qualitative Research of Business and Social Sciences Vol. 2 No. 2 (2025): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i2.7574

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja operating profit margin pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Operating profit margin digunakan untuk mengevaluasi efisiensi operasional perusahaan dalam mengelola aktivitas operasional utama, sehingga investor menggunakannya sebagai indikator utama dalam menilai kinerja keuangan perusahaan. Penelitian ini menggunakan metode analisis deskriptif dengan data sekunder berupa laporan keuangan tahunan dari 22 perusahaan sektor infrastruktur kategori papan pencatatan utama di BEI. Hasil penelitian menunjukkan bahwa terdapat variasi signifikan dalam operating profit margin antar perusahaan, sehingga mencerminkan perbedaan skala bisnis, efisiensi operasional, dan model bisnis. Perusahaan seperti PT Tower Bersama Infrastructure Tbk. (TBIG) dan PT Pertamian Geothermal Energy Tbk (PGEO) memiliki operating profit margin yang tinggi dan stabil, menunjukkan efisiensi operasional yang baik. Sebaliknya, terdapat perusahaan yang mengalami penurunan nilai operating profit margin yang menjadi tantangan manajemen perusahaan dalam mengelola biaya operasional, seperti PT Indosat Tbk. (ISAT) dan PT Adhi Karya (Persero) Tbk. (ADHI). Kesimpulan dalam penelitian ini adalah operating profit margin merupakan indikator utama dalam penilaian efisiensi dan daya saing perusahaan, sehingga perusahaan disarankan untuk meningkatkan nilai operating profit margin melalui inovasi dan teknologi. Temuan ini relevan bagi manajemen investor dan pemangku kepentingan lainnya dalam proses pengambilan keputusan

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