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Dekeng Setyo Budiarto
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Department of Accounting, Faculty of Economics, Universitas PGRI Yogyakarta Jl PGRI I No 117, Sonosewu, Kasihan, Bantul, Yogyakarta Telp./Fax.: (0274) 376808
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INDONESIA
Journal of Business and Information System
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 6 Documents
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Search results for , issue "Vol 1 No 1 (2019): Journal of Business and Information Systems" : 6 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.359 KB) | DOI: 10.36067/jbis.v1i1.7

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.341 KB) | DOI: 10.36067/jbis.v1i1.8

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.114 KB) | DOI: 10.36067/jbis.v1i1.10

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.198 KB) | DOI: 10.36067/jbis.v1i1.11

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.869 KB) | DOI: 10.36067/jbis.v1i1.12

Abstract

: 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.584 KB) | DOI: 10.36067/jbis.v1i1.13

Abstract

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

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