Journal of Business and Information Systems (e-ISSN: 2685-2543)
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Published By Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Yogyakarta

2685-2543

2021 ◽  
Vol 3 (1) ◽  
pp. 34-48
Author(s):  
Ignasius Heri Satrya Wangsa

The consumer can make the best decision based on his natural capacity as a rational and economic man. Practically, this rationality is determined by new values accumulated from previous consumption experience. This research aims at studying consumers' values through rationalization of relevant variables in consumers values mix. Context of consumer confidence "I know what to buy" represents his independence as a consumer who treasures assurance and certainty reflected upon specific values. Consumers subscribe to these values as the primary reference in consumer buying behavior. Additionally, this context facilitates the study on consumer value resistance about the internal and external environment pressure. This research contributes to consumer's values theory through a mixed-method.


Author(s):  
Sri Rahayu ◽  
Rin Nanik ◽  
Susi Sulastri

This study aims to determine the role of green brand image in an effort to increase brand intention, and purchase loyalty. Research locations were held in various universities in the province of D.I.Yogyakarta. The population of this research is university students, and the research sample is 222 students. The sampling technique uses purposive sampling technique, minimum age 18, and a maximum 25 years old, laptop users at least 1 year. Data were collected through a survey by distributing questionnaires. The research data is processed using structural equation modeling, AMOS 21 program. The results of this study indicate that green brand image has a positive and significant effect on brand intention, and purchase loyalty. The more the green brand image increases, the more brand intention and purchase loyalty increases. This study also has limitations, and includes suggestions for future research.    


2021 ◽  
Vol 3 (1) ◽  
pp. 23-33
Author(s):  
Vidya Vitta Adhivinna ◽  
Irma Aprilia

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and  integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.  


2021 ◽  
Vol 3 (1) ◽  
pp. 10-22
Author(s):  
Asri Purnomo ◽  
Rahandhika Adyaksana

UMKM (Micro Small Medium Enterprises) plays an important role in developed countries, particularly in Indonesia, which works absorbing many workers to reduce the number of unemployment. This research aims to examine the effect on the application of accounting recording systems, accounting comprehensions, business perceptions, and UMKM preparedness in implementing SAK EMKM. The objects of the research are UMKM in Yogyakarta. The respondents were 120 UMKM owners. This study is using multiple regression analysis to examine the hypothesis. The research method uses purposive sampling under the criteria in UU No. 20 Tahun 2008 tentang Kriteria UMKM. The result indicates that the hypothesis of the accounting recording system and comprehensions does not affect the implementation of SAK EMKM. Meanwhile, the hypothesis of business perceptions and UMKM preparedness has significant positive effect on the implementation of SAK EMKM.


2021 ◽  
Vol 3 (1) ◽  
pp. 49-59
Author(s):  
Dhita Permata Wira Utami ◽  
Dian Indri Purnamasari

This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.


2020 ◽  
Vol 2 (2) ◽  
pp. 85-94
Author(s):  
Rahandhika Ivan Adyaksana ◽  
Lutfi Alqurani

This research aims to determine the effect of accountability and transparency on the performance of local governments.  The method used in this research is quantitative.  The data used was primary data and obtained by visiting the location directly (field research) and providing a research questionnaire to the respondent.  The research population was consisted of employees working in SKPD of Bantul Regency. Total population is 29 SKPD in Bantul Regency. The sample selection method uses purposive sampling technique.  Total sample is 86 respondents were obtained by distributing questionnaires in 2019. Data were analyzed using multiple linear regression.  The variables in this study are Accountability (X1), Transparency (X2) and Government Performance (Y).  The results of the study prove that accountability and transparency have a significant and positive effect on government performance


2020 ◽  
Vol 2 (2) ◽  
pp. 106-112
Author(s):  
Antonius Singgih Setiawan ◽  
Lina Lina

At present, the hotel industry is at a very dynamic level of competition. The intense competition requires hotel managemet to implement the right strategy. One strategy that must be implemented is a digital marketing strategy. Digital marketing strategy is a choice of strategies that are developing at this time. However, the development of hotel marketing practices through digital marketing has not been much followed by research developments in the field of digital marketing in the hotel industry. Therefore, this study aims to prove whether the hotel's decision to implement a digital marketing strategy by affiliating with an online travel agent (OTA) will achieve better performance. The research uses exploratory quantitative methods. Using data collected from 65 respondents who are hotel owners/managers, the data is processed using descriptive statistics. The results showed that the hotel decision affiliated with OTA had a positive impact on hotel performance.


2020 ◽  
Vol 2 (2) ◽  
pp. 113-123
Author(s):  
Arista Natia Afriany

Companies need human resources because with excelent human resources, corporate management will run well. This study objective is to examine the effect of work motivation, work discipline, work environment on job satisfaction and employee performance. The study was conducted at PT XXX with a total of 58 employees. This study uses structural analysis with smart PLS. The results showed that work motivation has an effect on job satisfaction and job satisfaction has an effect on employee performance. But work discipline and work environment do not affect job satisfaction. The results of this study have implications for companies to increase motivation and job satisfaction so that employee performance can be improved.


2020 ◽  
Vol 2 (2) ◽  
pp. 63-74
Author(s):  
Agustinus Widyartono ◽  
Andreas Sardjono

This study aims to prove the influence of shared value and communication carried out by banking industry actors on the internet banking service to customer loyalty by trust mediation. The survey that will be conducted in this study includes the users of internet banking in the city of Palembang. The method that will be used in this research is to use path analysis. This research proves that the value shared and communication significantly influence trust. This study also proves that trust is a variable that mediates the effect of shared values ​​on loyalty. The communication factor in which the internet banking application is used is able to convey clear information to customers and this will increase customer confidence in the application. Besides that, customers also have and get value for internet banking applications to make customers more confident or trust in the application.


2020 ◽  
Vol 2 (2) ◽  
pp. 95-105
Author(s):  
Tegar Gigih Pratama ◽  
Lulu Amalia Nusron

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.  


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