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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 70 Documents
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Determinan adopsi e-commerce dan dampaknya pada usaha mokro kecil dan menengah (UMKM) Pangesti, Sinta Dwi; Adyaksana, Rahandhika Ivan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.100

Abstract

This study aims to determine the effect of organizational readiness, technological readiness and the external environment on e-commerce adoption and the effect of e-commerce adoption on the performance of MSMEs (Micro Small Medium Enterprises) in Sleman Regency. The sampling method used is purposive sampling. The data used in this study is primary data with data collection techniques using questionnaires. Hypothesis testing tool using SEM-PLS. Analysis of research data involving 150 in Sleman Regency. The results of hypothesis testing indicate a significant influence between organizational readiness on e-commerce adoption, technology readiness on e-commerce adoption, external environment on e-commerce adoption, and e-commerce adoption on MSMEs performance,
Faktor-faktor yang mempengaruhi budgetary slack Pramudiati, Ningrum; Erlinawati, Afida
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.101

Abstract

This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.
Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi Wahyuni, Nur; Isniawati, Atik
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.102

Abstract

This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.
The impact of accountability, tranparency, and morality of village apparatus on fraud prevention in the management of allocated village funds Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.104

Abstract

The current study aims to assess the impact of accountability, transparency, and morality of village apparatus on fraud prevention in managing allocated village funds. This quantitative research adopted a descriptive research design. It used primary data collected from the questionnaires distributed to 45 students of the accounting department at Veteran National Development University Yogyakarta. This research was conducted in villages under Sentolo Subdistrict, Kulonprogo Regency. The results showed that accountability and transparency significantly impact fraud prevention in the management of allocated village funds. On the other hand, the morality of the village apparatus has no significant impact on fraud prevention in managing allocated village funds.
Efek kredibilitas dan kemenarikan selebgram dalam mempengaruhi niat beli konsumen Setyawan, Didik; Noliana, Maria Sanggita Putri; Yulandari, Ariefah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.105

Abstract

The phenomenon that occurs in celeb-grams in the media that have millions of followers is not all effective enough in influencing the attitude of their followers to buy a brand. This study aims to examine the effect of credibility and attractiveness of a celebrity in changing consumer attitudes to intend to make a purchase. This study uses the Elaboration Likelihood Model as the basic model, which is modified for its application to social media. This study uses an experimental design method for hypothesis testing through 2 stages of testing, namely study 1 and study 2, with participants being social media users who know about Scarlett Whitening products but have never made a purchase. The results show that high source credibility and attractiveness can increase consumers' positive attitudes to influence purchase intention rather than low source credibility and attractiveness.
Program kredit ultra mikro dan kemiskinan di Jawa Tengah pada masa pandemi Karnoto, Suparjito Bin
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.106

Abstract

This study focuses on the role of financing the ultra microprogram (UMi) to support government programs in poverty alleviation. There are two analyzes used: first descriptive analysis, which compares the number of micro-enterprises with the number of poor people in Central Java. Second, statistical analysis of Pearson correlation measures the correlation between the number of micro-entrepreneurs, the amount of ultra-micro credit financing disbursement, the number of poor people, and indicators related to poverty. The results of the descriptive analysis show that before the covid-19 pandemic, the average percentage of micro-enterprises and the number of poor people was 4.09 percent. In comparison, during the covid-19 pandemic, the average was 5.40 percent. Pearson correlation statistical analysis shows that the number of customers and the distribution of ultra-micro credit strongly correlate with the number of poor people. The number of poor people has a strong correlation with life expectancy and an average length of schooling. It has a reasonably strong correlation with other indicators related to poverty both before the 2019 COVID-19 pandemic and during the 2020 COVID-19 pandemic.
Do environmental costs and environmental information disclosure effect on environmental performance? Rahandhika Ivan Adyaksana; Anandita Zulia Putri; Era Trianita Saputra
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.115

Abstract

There are still many companies in Indonesia that do not pay attention to environmental performance. Environmental disclosure performance is currently mandatory disclosure, so it is mandatory for go public companies to disclose their environmental performance as a manifestation of the company's responsibility for the activities it carries out. This study aims to determine the effect of environmental costs and environmental information disclosure on environmental performance in manufacturing companies listed on the Indonesia Stock Exchange from 2015-2019. The research sampling technique used purposive sampling method with data analysis using the Structural Equation Modeling method. The software used is partial least square with the Warp-PLS analysis tool. The results of testing the first hypothesis show that environmental costs have a positive and insignificant effect on environmental performance, while the second hypothesis shows that environmental information disclosure has a positive and significant effect on environmental performance. This research is important to do as a study material for the manufacturing industry related to environmental performance
Information system application for hotel department integration: A case study of Melia Purosani Hotel Yogyakarta Maria Anggraeni Rachmawati; Wisnu Febri Wardana
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.119

Abstract

Tourism industry is a large field including hotel business. Hotel business is classified by its stars from non-star hotel to five-star hotel that has their own regulation to grow their own business. Hotel is divided by a lot of departments such as front office, food and beverage, housekeeping, accounting, sales and marketing, human resources, kitchen, and engineering. To integrate each department, the business needs information system to build connection one and another department. According to case study in Melia Purosani Hotel Yogyakarta, the business is using application and form business intelligence. Melia Purosani Hotel Yogyakarta is one of five-star international chain hotel in Yogyakarta that use system named Oracle Hospitality: Opera which is integrating one and another department. Opera creates convenience and ease the teamwork of each department, therefore the hotel could make guest satisfaction. Business performance management, data governance, business intelligence program, data architecture, data warehouse and lacking, also data integration is provided by Opera, therefore Melia Purosani Hotel Yogyakarta is belong to business intelligence. Business intelligence is required for big and professional business. Hence, a lot of data is protected and integrated one another.
A comparison study of machine learning techniques for phishing detection Jathin Kolla; Shinde Praneeth; Mirza Sameed Baig; Ganesh reddy Karri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.120

Abstract

In the last few years, phishing attacks have been increasing eventually. As the internet is developing, security for it is becoming a challenging task. Cyber-attacks and threats are increasing rapidly. These days many fake websites are created to deceive victims by collecting their login credentials, bank details, etc. Many anti-phishing products are launched into the market and use blacklists, heuristics, and visual and machine learning-based approaches, these products cannot prevent all the phishing attacks. However, unlike predicting phishing URLs, there are only a few studies that compare machine learning techniques in predicting phishing. The present study compares the predictive accuracy of several machine learning methods including Decision tree, Random forest, Multilayer Perceptions, Support Vector Machines, and XGBoost for predicting phishing URLs.
Antecedent factors affecting accountability village fund management Suzilawati Uyob; Ega Aprilia Nugroho; Rani Eka Diansari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.122

Abstract

Accountability of village funds is still an exciting study because, until now, there are still irregularities found. This research examines the effect of internal control systems, financial information systems, community participation & prosocial behavior on village fund management accountability. The research population is all village government officials in Kapanewon Tempel, Sleman Regency. The objects of this research are 8 Village Governments in Kapanewon Tempel. The sampling method is saturated sampling. Based on the results of the questionnaire distribution, 64 respondents were involved in managing village funds. Village apparatus used as respondents refers to PERMENDAGRI No. 20 of 2018. Data analysis methods are descriptive statistical tests, data quality tests, & hypothesis testing. The results showed that the internal control system, financial information system, and prosocial behavior affected the accountability of village fund management. Meanwhile, community participation does not affect the accountability of village fund management

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