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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 70 Documents
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Pengaruh akuntabilitas dan transparansi lembaga zakat terhadap tingkat kepercayaan muzakki (Studi Kasus pada Lembaga Amil Zakat Masjid Jogokariyan Yogyakarta) Rahayu, Septi Budi; Widodo, Sri; Binawati, Enita
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.801 KB) | DOI: 10.36067/jbis.v1i2.26

Abstract

This research was conducted to determine the transparency of zakat in the Jogokariyan Mosque in Yogyakarta. Zakat reporting is published in the Yogyakarta Jogokariyan Mosque bulletin, which is made periodically. This study aims to determine the effect of accountability and transparency of zakat institutions on the level of muzakki trust. This research is quantitative. The population taken in this study is the Jogokariyan Mosque of Yogyakarta worshipers. The sample in this study was muzakki at the Amil Zakat Institute of Jogokariyan Mosque in Yogyakarta, with 50 respondents. The type of data in this study uses primary data. Data were analyzed using validity, reliability, and multiple regression analysis. The results show that accountability and transparency have a significant effect on the level of trust in Muzakki.
Pengaruh berbagi informasi terhadap kualitas produk yang dimediasi oleh keselarasan kualitas: Studi pada Kedai Kopi di Kabupaten Sleman, D. I. Yogyakarta Kalam, Fatahillah Akbar; Kusmantini, Titik; Ediningsih, Sri Isworo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.282 KB) | DOI: 10.36067/jbis.v1i2.30

Abstract

The purposes of this research are to determine the effect of Information Sharing and Product Quality with the mediation of Conformance Quality. The type of this research is observatory research, with a quantitative method approach. The research took place at Sleman, Yogyakarta. The size of the samples 65 coffee shops. The sampling technique uses convenience sampling. The data analysis techniques used in this research are path analysis and linear regression. The results of this research show that there is a significant effect of information sharing and conformance quality on product quality. There is a significant effect of information sharing on conformance quality. There is a significant effect of conformance quality as the mediation of information sharing and product quality. The result of this research demonstrated there is an effect on each other variables.
Orientasi pasar, pilihan strategi dan peran fungsional akuntansi: Studi pada industri hotel di Sumatera Selatan Setiawan, Antonius Singgih
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): 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.v2i1.32

Abstract

This study aims to prove the influence of market orientation, strategic choices on the role of accounting functional. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the South Sumatra province. A total of 75 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 66 (88%). Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis using Warp PLS version 5.0 software is used to test of hypothesis. The results of the study indicate that the market orientation and strategic choices have a positive effect on the role of hotel accounting functional in the South Sumatera province.
Analisis Perbandingan Risiko Keuangan Bank Konvensional dengan Bank Syariah Nusron, Lulu Amalia; Setiawan, Alim
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): 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.v2i1.33

Abstract

ABSTRACT This study aims to compare financial risks in conventional banks with Sharia banks in Indonesia in the 2014-2018 period. The research object consisted of 8 banks, namely 4 conventional banks (BNI, BRI, BCA, and Mandiri) and 4 Islamic banks (BNIS, BRIS, BCAS, and Mandiri Syariah). The data ratio or source used is secondary data obtained from the official website IDX, in the form of the bank's 2014-2018 annual financial statements. The ratios used include: NPL / NPF for credit risk, LDR / FDR for liquidity risk, BOPO for operational risk, and NIM / NOM for market risk. This research uses t-test and Mann Whitney test different analysis techniques. Based on the results of data processing using the SPSS version 23 program, it is concluded that: 1) there is no difference in credit risk and liukidity risk conventional banks and Islamic banks. 2) there are differences in terms of operational risk and market risk a conventional bank and a sharia bank Keyword: financial risk, conventional banks, and Islamic banks. ABSTRAK Penelitian ini memiliki tujuan untuk membandingkan tentang risiko keuangan pada bank konvensional dengan bank Syariah di Indonesia periode tahun 2014-2018. Objek penelitian terdiri dari 8 bank, yaitu 4 bank konvensional (BNI, BRI, BCA, dan Mandiri) dan 4 bank syariah (BNIS, BRIS, BCAS, dan Mandiri Syariah). Sumber data berupa data rasio atau sekunder yang didapat dari web IDX., yang berupa laporan keuangan tahunan bank periode 2014-2018. Adapun rasio yang digunakan antara lain: NPL/NPF untuk risiko kredit, LDR/FDR untuk risiko likuiditas, BOPO untuk risiko operasional, dan NIM/NOM untuk risiko pasar. Penelitian ini menggunakan teknik analisis uji beda t-tes dan Mann Whitney. Berdasarkan hasil olah data menggunakan program spss versi 23, diperoleh kesimpulan bahwa: 1) tidak terdapat perbedaan dalam hal risiko kredit dan risiko likuiditas bank konvensional dan bank syariah 2) terdapat perbedaan dalam hal risiko operasional dan risiko pasar bank konvensional dengan bank syariah. Kata kunci: risiko keuangan, bank konvensional, dan bank syariah.
Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul) Widodo, Sri; Wulandari, Yenita
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): 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.v1i2.34

Abstract

ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud. Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud. Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan
Kajian faktor-faktor yang mempengaruhi niat beli produk organik Ekawati, Trestina; Kusmantini, Titik; Utami, Yekti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): 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.v2i1.35

Abstract

Penelitian deskriptif ini mendeskripsikan pengaruh komponen sikap, seperti kepedulian lingkungan, pengetahuan lingkungan, dan efektivitas konsumen yang berpengaruh terhadap sikap atas produk hijau dan perilaku pembelian produk hijau.Penelitian ini berfokus pada konsumen produk organik di Daerah Isitimewa Yogyakarta.Teknik pengumpulan data dilakukan dengan mendistribusikan kuesioner kepada 228 konsumen produk hijau.Hasil penelitian menunjukkan efektivitas konsumen menjadi variabel dominan dari komponen pembentuk sikap atas produk hijau.Implikasi praktis dari hasil penelitian adalah untuk memberikan masukan bahwa komunikasi pemasaran yang efektif perlu dibangun melalui iklan serta program pengemasan produk dan yang mampu meningkatkan kepercayaan konsumen.
Apa yang mempengaruhi kinerja aparatur Pemerintah Daerah? Adhivinna, Vidya Vitta; Dinuriah, Aulia Syahadatun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): 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.v2i1.59

Abstract

This study aims to determine the effect of budget participation, organizational commitment, and public accountability on regional government apparatus' performance. The population in this study were employees of Kulon Progo Regional Organizations. The number of samples used in this study was 96 respondents with the method of determining the sample using the purposive sampling method. The data were analyzed with multiple linear regression to test the hypotheses. The result of this study indicates that budget participation and public accountability have a significant impact on the employee's performance of regional government, and organizational commitment does not significantly affect local government apparatus' performance.
Faktor keberhasilan usaha pada UMKM industri sandang dan kulit di Kecamatan Wirobrajan Kota Yogyakarta Diansari, Rani Eka; Rahmantio, Rendy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): 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.v2i1.60

Abstract

This study aimed to test the effect of using accounting information and capital on the business success of Micro Small and Medium Enterprises (MSMEs) in the Wirobrajan District, Yogyakarta Regency. The Population in this research is the MSMEs in Yogyakarta Regency. Sample taken there were only registered with the Department of Trade Industry and Cooperatives on Yogyakarta Regency, MSMEs in the clothing and leather industry, operating for more than five years, take notes on business management, the respondents as many as 34. The sampling technique used purposive sampling. The data analysis technique used in this research includes the quality of data consists of the validity and reliability test—the hypothesis consisting of the multiple linear regression analysis. The result indicates that accounting information and capital have a significant impact on business success
Apa yang mempengaruhi tindakan penggelapan pajak?: Studi pada Organisasi Perangkat Daerah Kabupaten Bantul Pratama, Tegar Gigih; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 2 (2020): 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.v2i2.64

Abstract

This study aims to determine the effect of understanding of taxation, self assessment system, tax rates, and justice on tax evasion in OPD Bantul Regency. The population of this research is the employees in OPD Bantul Regency who have NPWP. Samples taken were 108 respondents. The sampling technique uses purposive sampling method. The data analysis technique used is the multiple linear regression method and testing using SPSS 23. The results of this study indicate that understanding taxation and justice affects tax evasion. Meanwhile, the self assessment system and tax rates have no effect on tax evasion.
Pentingnya nilai informasi laporan keuangan pada bisnis halal di Pondok Pesantren Kota Palembang Maimunah, Mutiara; Febriany, Novita
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 2 (2020): 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.v2i2.68

Abstract

This study aims to analyze and determine the influence of organizational culture, human resource capacity, and the use of information technology on halal business on the value of financial statement information in Palembang Islamic boarding school. This type of research is quantitative research. The population in this study were all Islamic boarding schools in Palembang. The sampling technique uses saturated sampling technique. Data collection techniques using survey techniques by distributing questionnaires that contain a list of questions to respondents directly and data analysis techniques used are multiple regression analysis techniques. The results showed that organizational culture, human resource capacity, and the use of information technology had a positive effect on the value of financial statement information.

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