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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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The effect of tax knowledge and taxpayer awareness on BUMDes taxpayer compliance Wafiq Khotimah Nasution; Dian Indri Purnamasari
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.150

Abstract

Knowing the influence of education level, tax knowledge and taxpayer awareness on BUMDes taxpayer compliance is the aim of this research. The population of this study were all BUMDes registered at the Village Government Office (PMK) in Sleman Regency and this study used a saturated sample.Saturated sample is a sampling technique when all members of the population are sampled, the total population in this study was 59 BUMDes registered at the Village Government Office (PMK) in Sleman Regency and the sample in this study were 57 respondents who filled out the questionnaire, there were 2 BUMDes that did not fill in on the grounds that BUMDes had just been formed and the type of business had not yet been developed. This research uses primary data in the form of a questionnaire distributed throughout BUMDes. Testing the hypothesis in this study used multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the knowledge of taxation and awareness of taxpayers affects the compliance of BUMDes taxpayers in Sleman Regency
The effect of professional certification, professional commitment, and professionalism on lecturer's performance Mutiara Maimunah; Desy Lesmana; Delfi Panjaitan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.181

Abstract

This research aims to analyze and determine the effect of professional certification, professional commitment, and professionalism on lecturer performance. This type of research is quantitative research. The population in this research were accounting lecturers at 12 private universities (PTS) in the city of Palembang. The data collection technique used a survey technique by distributing 85 questionnaires to accounting lecturers at private universities who have accounting profession certification, containing a list of questions to respondents directly and the data analysis technique used was multiple regression analysis technique. The results showed that professional certification, professional commitment, and professionalism had a positive effect on lecturer performance.
Monetary policy transmission mechanism in Indonesia period 2002: Q1 – 2020: Q4: interest rate and asset price channel Laurensius Farel Dwi Putranto; Y Sri Susilo; A Edi Sutarta
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.182

Abstract

This study aims to determine and analyze the effect of the monetary policy transmission mechanism on the interest rate channel and asset prices in Indonesia in achieving the ultimate goal of price stability throughout the period 2002:Q1 – 2020:Q4. This study uses secondary data related to policy interest rate variables, operational target interest rates, information variables, and final target variables for each channel of the monetary policy transmission mechanism. The analytical tool used in this research is the Vector Error Correction Model (VECM) which is processed using statistical software Eviews 10. The results of the analysis on the monetary policy transmission mechanism model of the interest rate channel indicate that in the short term, investment lending variables have a negative and significant effect on The CPI, meanwhile, the investment credit interest rate variable has a negative and significant effect. The results of the long-term analysis of the monetary policy transmission mechanism model of the interest rate channel show that the interest rate for investment credit, consumption credit, and the BI7DRR interest rate have a positive and significant effect on the CPI, while the variables for consumption credit interest rates, investment credit distribution, and real GDP negative and significant effect on the CPI. The results of the VECM analysis for the monetary policy transmission mechanism model for asset price channels confirm that the positive Error Correction Term (ECT) coefficient indicates that there is no adjustment mechanism towards long-term equilibrium. The results of the classical assumption test for the monetary policy transmission mechanism model of asset price channels also confirm deviations in the assumptions of normality and heteroscedasticity. Therefore, the economic interpretation of the VECM estimation on the monetary policy transmission mechanism model of the asset price channel cannot be carried out and requires the use of other analytical tools to produce a valid model .
The implementation good public governance principles in village fund management Gamaliel Susabun Amut; Firma Sulistiyowati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.191

Abstract

This research is qualitative research with a case study method. This research was conducted in Sinduharjo Village, Kapanewon Ngaglik, Sleman Regency, Special Region of Yogyakarta Province. This study aimed to perceive the implementation of the principles of good public governance (GPG) in managing village funds in the Sinduharjo Village. Data collection techniques were used in the form of interviews and documentation. The data analysis technique used is a qualitative data analysis technique, according to Miles and Huberman (1984). The data analysis technique consists of three stages: data reduction, data display, and drawing conclusions/verification. The results of this study show that not all GPG principles are fully implemented by the basic principles and guidelines for implementing GPG set out in the 2008 Komite Nasional Kebijakan Governance (KNKG) document. The GPG principle that has been fully implemented in the management of village funds in the Sinduharjo Village is the principle of transparency and legal culture. Meanwhile, the GPG principles that have not been fully implemented in the management of village funds in the Sinduharjo Village are the principles of democracy, accountability, fairness, and equality
Does the corporate governance mechanism impact the sustainability report disclosure? Tri Siwi Nugrahani; Nurhayati Nurhayati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 1 (2023): Journal of 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.v5i1.203

Abstract

Abstract: Companies are required to prepare sustainability reports in conducting business by disclosing economic, social and environmental activities. The company's willingness to disclose sustainability reports to show the company's moral compliance with regulations, care for the environment and society which is currently still interesting to study because disclosure of sustainability reports is still being debated whether it is mandatory or not done by companies. Several factors contributed to this disclosure, such as the board of directors, audit committee and ROA of the 24 companies indexed in SRI-KEHATI during 2017-2021. The results of the study show that institutional ownership and the board of directors affect the disclosure of sustainability reports, but the audit committee does not affect the disclosure of sustainability reports. Keywords: sustainability report, audit committee, board of directors Abstrak: Perusahaan diwajibkan menyusun laporan keberlanjutan dalam menjalankan bisnis dengan mengungkapkan kegiatan ekonomi, sosial, dan lingkungan. Kesediaan perusahaan mengungkapkan laporan keberlanjutan untuk menunjukkan kepatuhan perusahaan secara moral terhadap regulasi, peduli terhadap lingkungan dan masyarakat yang saat ini masih menarik untuk diteliti karena pengungkapan laporan keberlanjutan masih menjadi perdebatan antara wajib atau tidak dilakukan oleh perusahaan. Beberapa faktor turut memengaruhi pengungkapan tersebut, seperti dewan direksi, komite audit dan ROA pada 24 perusahaan yang terindeks dalam SRI-KEHATI selama tahun 2017-2021. Hasil studi menunjukkan kepemilikan institusional dan dewan direksi memengaruhi pengungkapan laporan keberlanjutan, namun komite audit tidak memengaruhi pengungkapan laporan keberlanjutan. Kata kunci: laporan keberlanjutan, komite audit, dewan direksi
The effect of independent commissioners, EVA, and ROA on firm value Jessica Wijaya; Wirawan Endro Dwi Radianto
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.207

Abstract

The rising number of companies listed on the Indonesia Stock Exchange (IDX) each year reflects a growing trend of public companies in Indonesia. Investment in the manufacturing sector escalated from IDR 272.9 trillion in 2020 to IDR 325.4 trillion in 2021. This research aims to measure influence of the number of independent commissioners, Economic Value Added (EVA), and Return on Assets (ROA) on firm value. Multiple regression analysis is used as the method of analysis, and sampling is done using purposive sampling. The total sample consists of 202 samples from 45 consumer goods sector companies for the period of 2015-2019. The results of this research indicate that the number of independent commissioners, EVA, and ROA have a significant influence on the value of consumer goods sector companies registered on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. This highlights the importance of ROA and EVA that can impact firm value and the role of independent commissioners in running a company.
Relative risk of the COVID-19 pandemic and regional inflation convergence in Indonesia Sayifullah Sayifullah; Samsul Arifin
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.208

Abstract

This study investigates the relationship between the risk of a COVID-19 pandemic and the regional inflation convergence in Indonesia. It is important to examine the regional inflation convergences to evaluate the inflation rate and the impact of macroeconomic policy on inflation convergence, as the COVID-19 recession differs from the previous inflation recession. To calculate the impact of the relative risk of the COVID-19 pandemic on regional inflation convergence in Indonesia, the dynamic econometric spatial panel data model is used to calculate relative risk without spatial or SIRs. On the contrary, for calculating the risk relative to spatial elements, the CAR Leroux or BSCL Bayesian Spatial Model is used. Using BSCL, the calculation of the relative risk value for the COVID-19 pandemic concludes that Sumatera Island, Java Island, Kalimantan Island, Sulawesi Island, Maluku Island, and Papua Island have high risks, while Bali Island and Nusa Tenggara Island have low risks. In both static and dynamic models, the influence of currency circulation on inflation convergence is positive, and the relative risk of a COVID-19 pandemic on inflation convergence is negative. Studies show that the COVID-19 pandemic is a deterrent to inflation convergence, while the circulation of money drives inflation convergence.
Exploring property & real estate firm’s value: An intellectual capital perspective Ratna Purnama Sari; Vidya Vitta Adhivina; Yanuatri Rohmatun; Yennisa Yennisa; Lulu Amalia Nusron
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.212

Abstract

Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.
The effect of leverage, profitability, and profit growth on earnings quality Mutiara Dian Pangesti; Sugiarti Sugiarti; Faiz Rahman Siddiq
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.210

Abstract

Earnings quality is the quality of earnings information which can show how much influence earnings have on decision making and can assist investors in evaluating company performance. This study aims to analyze the effect of leverage, profitability, and profit growth on earnings quality. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 213 companies. The sample in this study was obtained using a purposive sampling method, in order to obtain a sample of 370 samples from 74 companies during 5 years of observation. This study uses data obtained from the annual financial reports of manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis using IBM SPSS 21 software. The results of this study indicate that leverage has no effect on earnings quality. While profitability and profit growth have a positive effect on earnings quality.
Comparative performance analysis of bitcoin cryptocurrency, stocks and gold as investments alternative Indah Fadila Tunnisa; Surya Darmawan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): 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.v5i2.214

Abstract

Based on data from the Indonesian Central Securities Depository (KSEI), more people are investing in the capital market due to easy access and education through technology. This study compares the performance of Bitcoin, stocks, and gold to help investors make informed choices. The sample consists of monthly closing prices for these three investments from January 1, 2018, to April 30, 2023, with a total of 192 data. Results show no significant return difference between Bitcoin, LQ45 stock, and UBS gold. However, there are significant differences in risk between these three investments. Performance calculations using Sharpe, Treynor, and Jensen methods also show significant differences. Based on the research, LQ45 stock is the best investment option for investors.

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