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Journal of Business and Information System

jbis
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Published by Universitas PGRI Yogyakarta

ISSN : - EISSN : 26852543 DOI : 10.36067

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Business and Information Systems is published two times a year (June and December) by Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta. It published various article about accounting, finance, management, economics,

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi

Articles 70 Documents

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Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi? Septiani, Reni; Diansari, Rani Eka
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.

Do female commissioners have higher social responsibility? Research in manufacturing companies in Indonesia Fahmi, Nuria; Adhivina, Vitta
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

This study aims to test the slack resources and feminism of the board on the quality of corporate social responsibility disclosure. The population of this study is all companies listed on the Indonesian Stock Exchange during the 2014-2016 period. The data are collected by using the official IDX website. From this research, there were 539 companies listed in 2016, 525 companies listed in 2015 and 498 companies listed in 2014. This research consists of 75 companies that published a sustainability report. The purposive sampling technique used for selecting the sample. The results of this study found that the slack resources and the feminism of the director has no significant effect on the quality of CSR disclosure while the feminism of commissioners has a negative impact on the quality of CSR disclosure.

Apakah pengendalian intern berpengaruh pada kualitas informasi laporan keuangan? Wahyuni, Endang; Widodo, Sri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

This research aims to determine the effect of accrual-based application, internal control, IT utilization and HR competency on the quality of financial statement information. The research is a quantitative approach with primary data source. The population in this research was 29 Organisasi Perangkat Daerah (OPD) of Sleman Regency. The sample in this research amounted to 107 respondents taken using a purposive sampling. Data collection in this research using a questionnare. The data analysis using a multiple regression. The result of this research show that the accrual-based application, IT utilization and HR competency have a positive effect on the quality of financial statement information, while internal control has no significant affect on the quality of financial statement information.

Pengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money Rigian, Detasya; Sari, Ratna Purnama
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

The purpose of the research to test the effect of accountability, transparency, participation, and supervision on the performance of budget based on the value for money in OPD Sleman Regency. The research sample are 101 respondents. The result shows that accountability, transparency, and participation has a significant effect on the performance of budget based on the value for money while supervision has no significant impact on the performance of budget based on the value for money

Smart Aquarium Based On Internet of Things Hardyanto, R Hafid; Ciptadi, Prahenusa Wahyu; Asmara, Andik
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

: IoT technology has been widely applied in everyday life. IoT technology has been applied to smart home, smart city, and several supporting applications implemented by IoT technology. IoT technology can also be applied in hobby of keeping fish. The aquarium system that is sold in the market today is an ordinary aquarium. The aquarium system on the market today is already interesting, with a collection of plants and fish in the aquarium, but the problems that occur if the aquarium is stored in the house will be less to the needs of sunlight. Sometimes the lights that have a diaquarium are not adapted to the needs of plants or fish in the aquarium. Another problem is the provision of fish feed that is still manual. Sometimes aquarium owners must provide fish feed manually at least once a day. This is very troublesome if the owner of the aquarium has a very high activity, so the risk of forgetting to feed fish is very high. To overcome the problems mentioned above, it is necessary to have an aquarium system that is eyecatching and completely automated, both in terms of lighting and aspects of fish feeding. A smart aquarium system that can accommodate aquarium hobbyists with all the activities owned by aquarium owners. In this paper, we designed a new smart aquarium system using IoT devices

Female executive dan manajemen laba: Riset pada perusahaan manufaktur di Indonesia Suciani, Anindya Setya; Purnama, Hari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

This study aims to test the effect of female executives on earnings management. The research was conducted at the manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period. The purposive sampling was used 75 companies as data sample. Multiple linear regression test is used to see the effect of the independent variable on the dependent variable. The result of the analysis shows that the Female Chief Executive Officer (CEO), Female Chief Financial Officer (CFO) and Female Board of Commissioner does not influence earnings management. Whereas, the growth variable affects earnings management

Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia Yennisa, Yennisa; Maisyaroh, Maisyaroh
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012â€“2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future.

Diamond fraud analysis in detecting financial statement fraud Diansari, Rani Eka; Wijaya, Arum Tri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.

Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports Purnama, Hari Purnama; Alfina, Putri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.

Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar Widyaningdyah, Agnes Utari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.

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Contact Name
Dekeng Setyo Budiarto

Contact Email
jbis@upy.ac.id

Phone
-

Journal Mail Official
jbis@upy.ac.id

Editorial Address
Department of Accounting, Faculty of Economics, Universitas PGRI Yogyakarta Jl PGRI I No 117, Sonosewu, Kasihan, Bantul, Yogyakarta Telp./Fax.: (0274) 376808

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dekeng Setyo Budiarto

Contact Email jbis@upy.ac.id

Phone -

Journal Mail Official jbis@upy.ac.id

Editorial Address Department of Accounting, Faculty of Economics, Universitas PGRI Yogyakarta Jl PGRI I No 117, Sonosewu, Kasihan, Bantul, Yogyakarta Telp./Fax.: (0274) 376808

Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dekeng Setyo Budiarto

Contact Email
jbis@upy.ac.id

Phone
-

Journal Mail Official
jbis@upy.ac.id

Editorial Address
Department of Accounting, Faculty of Economics, Universitas PGRI Yogyakarta Jl PGRI I No 117, Sonosewu, Kasihan, Bantul, Yogyakarta Telp./Fax.: (0274) 376808

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA