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Journal of Business and Information Systems (e-ISSN: 2685-2543)最新文献

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Connectivity infrastructure and Central Java’s economics performance 互联互通基础设施与中爪哇经济表现
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2024-07-05 DOI: 10.36067/jbis.v6i1.238
Suparjito Bin Karnoto, Wawan Setiawan, Hasan Fauzi, Rizky Anggunani, Dinar Rafikalif
{"title":"Connectivity infrastructure and Central Java’s economics performance","authors":"Suparjito Bin Karnoto, Wawan Setiawan, Hasan Fauzi, Rizky Anggunani, Dinar Rafikalif","doi":"10.36067/jbis.v6i1.238","DOIUrl":"https://doi.org/10.36067/jbis.v6i1.238","url":null,"abstract":"This research aims to describe the benefits of developing connectivity infrastructure on economic performance in the Central Java region. The data used in this research are road length, the wide of an area, economic growth, human development index and poverty rate per district/city in Central Java in 2023. By using a Cartesian diagram approach (4 quadrant analysis), a comparison is made between the ratio of road length and the wide of an area with economic growth, comparison between the ratio of road length and the wide of an area with the human development index (HDI) and the comparison between the ratio of road length and the wide of an area with the poverty level to obtain an overview of road infrastructure development and economic performance in Central Java. The research results show that road infrastructure development plays an important role in encouraging increased economic performance in the Central Java region.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"42 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141837268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Happiness and dishonesty budgeting: An experimental study 幸福与不诚实的预算编制：实验研究
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2024-07-01 DOI: 10.36067/jbis.v6i1.237
Ida Ayu Purnama, Shely Rizki Hardiana, Oliver Samuel Simanjuntak
{"title":"Happiness and dishonesty budgeting: An experimental study","authors":"Ida Ayu Purnama, Shely Rizki Hardiana, Oliver Samuel Simanjuntak","doi":"10.36067/jbis.v6i1.237","DOIUrl":"https://doi.org/10.36067/jbis.v6i1.237","url":null,"abstract":"Budgeting is crucial in organizations because it is used as a monitoring and evaluation tool. A poor performance climate encourages individuals to work effortlessly so research is needed that links good mood to budgeting. The research implies that organizations can build a positive work climate to reduce slack rather than just focusing on formal regulations and threats. The purpose of the study is to examine the effect of differences in budget setter mood on proposal preparation regarding the intention to create slack in the budget. The results show that individuals in a happy mood will create less slack in the budget. Individuals in a happy mood will create less slack because the work climate influences a person to make decisions. Individuals in a good work environment will be motivated to be honest. The originality of this research is different from previous research, namely dividing the mood into 2 parts, happy mood and sad mood with the context of individual budget settings, not divisions.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"46 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141840677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of CSR funds in mining companies listed on the IDX for the 2017-2021 period 2017-2021年期间在IDX上市的矿业公司CSR资金的决定因素
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2023-02-03 DOI: 10.36067/jbis.v4i2.149
Nimas Sagita Cahya Prabowo, Indra Kusumawardhani
{"title":"Determinants of CSR funds in mining companies listed on the IDX for the 2017-2021 period","authors":"Nimas Sagita Cahya Prabowo, Indra Kusumawardhani","doi":"10.36067/jbis.v4i2.149","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.149","url":null,"abstract":"This study aims to examine the effect of slack resources, tax aggressiveness and ISO 14001 certification on corporate social responsibility funds. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX). The sampling method in this study used non-probability sampling with the sampling technique using purposive sampling technique. The sample in this study were 111 mining companies. The analytical method in this study used multiple linear regression analysis to test the hypothesis. The results showed that slack resources had an effect on CSR funds, while tax aggressiveness had no effect on CSR funds and ISO 14001 certification had no effect on CSR funds. The results of this study can be used as a basis and consideration for the government in making regulations regarding CSR funds that must be issued by companies, so as to provide justice for the surrounding community who are affected by the company's operational activities.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127257494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Job insecurity, job engagement and turnover intention of Hotel employees in Yogyakarta during pandemic Covid-19 2019冠状病毒病大流行期间日惹酒店员工的工作不安全感、工作敬业度和离职意向
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2023-01-27 DOI: 10.36067/jbis.v4i2.132
Latifah Putranti, Nurani Desty Nurmasari, Era Manya Sumantri
{"title":"Job insecurity, job engagement and turnover intention of Hotel employees in Yogyakarta during pandemic Covid-19","authors":"Latifah Putranti, Nurani Desty Nurmasari, Era Manya Sumantri","doi":"10.36067/jbis.v4i2.132","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.132","url":null,"abstract":"The pandemic of Covid-19 disrupted all economic activities, especially the tourism industry. The Special Region of Yogyakarta, a tourism city, has been badly affected. In surviving the pandemic conditions, the hotel industry adopted policies to carry out efficiency, which had an impact on job insecurity, job engagement, and turnover intention. This study aims to examine the impact of Covid-19, the effect of job insecurity, and job engagement on turnover intention. This study was conducted in the hotel industry in the Special Region of Yogyakarta in 2022. The sample used in this study was 100 hotel employees and used a non-probability sampling technique through a purposive sampling approach. The data analysis technique in this study uses structural equation modeling (SEM). The results showed that Job engagement negatively influenced on turnover intentions. Meanwhile, Job insecurity has a positive influence on turnover intentions. Last, the job insecurity did not affect turnover intention.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121192643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Developing accounts receivable accounting information systems for banks retention in real estate companies 开发房地产公司银行留存的应收账款会计信息系统
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2023-01-19 DOI: 10.36067/jbis.v4i2.142
Utomo Prayogo, AgnesUtari Widyaningdyah
{"title":"Developing accounts receivable accounting information systems for banks retention in real estate companies","authors":"Utomo Prayogo, AgnesUtari Widyaningdyah","doi":"10.36067/jbis.v4i2.142","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.142","url":null,"abstract":"Real estate companies have this specific retention account receivable due to revenue recognition. The problem was demands to maintain the reliability of receivable balances stated in the balance sheet and to provide comprehensive information on retention receivables for the collection management process. It is necessary to develop an accounting information system for the retention of account receivables at the company. This study aims to develop an Accounting Information system using the waterfall model of the SDLC method. The current system needs to be improved in supporting the reliability of balance sheets and is not yet able to assist in the decision-making process regarding the collection management process. The result of this research is to successfully develop an accounting information system for retention receivables that can produce sufficient, comprehensive reports to support decision-making. It is suggested that system development be implemented in the design of a detailed database and its relation to the existing database and implemented by revising the current software so that it can be integrated with the retention receivables information system.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121236358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of COVID-19 on audit fees and audit report lag: Evidence from Malaysian Islamic Banks COVID-19对审计费用和审计报告滞后的影响:来自马来西亚伊斯兰银行的证据
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2023-01-11 DOI: 10.36067/jbis.v4i2.139
Suzilawati Uyob
{"title":"The impact of COVID-19 on audit fees and audit report lag: Evidence from Malaysian Islamic Banks","authors":"Suzilawati Uyob","doi":"10.36067/jbis.v4i2.139","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.139","url":null,"abstract":"The world is currently dealing with a severe health, economic, and social crisis brought on by the coronavirus disease of 2019 (COVID-19), which has spread quickly. Globally, the COVID-19 epidemic has already had a significant negative impact on the economy and finances. This study investigates the effect of Pandemic COVID-19 on audit fees, audit quality and audit report lag. This study observes the annual reports of 16 Malaysian Islamic from 2016 to 2020. A panel data analysis is used for hypothesis testing. The study found that Islamic banks in Malaysia needed a longer time to issue audit reports during the Covid-19 crisis than before the crisis. However, audit fees and quality are not affected by the Covid-19 crisis. This study is only on data from Licensed Islamic banks in Malaysia. Therefore, this study cannot be generalised to the entire economy of Malaysia.This study is helpful for future researchers in contributing literature to their study and helpful for policymakers to be better prepared to face the risk of future crises.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116060510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit quality, audit opinion, and earnings management: Indonesian evidence 审计质量、审计意见与盈余管理:印尼证据
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2023-01-06 DOI: 10.36067/jbis.v4i2.141
Krismiaji Krismiaji, Sumayyah Sumayyah
{"title":"Audit quality, audit opinion, and earnings management: Indonesian evidence","authors":"Krismiaji Krismiaji, Sumayyah Sumayyah","doi":"10.36067/jbis.v4i2.141","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.141","url":null,"abstract":"Abstract: This research investigates the role of audit quality as moderation on the association between audit opinions and accrual earnings. The sample used in this study is Indonesian companies listed on the Indonesian Stock Exchange (IDX) during 2016 – 2020. The study uses Generalized Least Squares (GLS) regression models to process data. The results show that audit opinions are positively associated with earnings management. When audit quality is examined individually, it negatively affects earnings management. Moreover, when it interacted with audit opinions, the interaction variables negatively affect earnings management. This study contributes to the current literature about auditing and earnings management practices as well as the initial work to investigate the relationship between audit opinion and earnings management, by involving audit quality as a moderation. This study enriches the existing literature about audit opinion, audit quality, and earnings management, especially in the context of an emerging market.","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128766751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia 企业社会责任的决定因素:印尼制造业企业的证据
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2022-12-28 DOI: 10.36067/jbis.v4i2.133
Ronowati Tjandra, Yudi Santara Setyapurnama, Eka Noor Asmara, S. Supardi, Hasan Subagyo
{"title":"Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia","authors":"Ronowati Tjandra, Yudi Santara Setyapurnama, Eka Noor Asmara, S. Supardi, Hasan Subagyo","doi":"10.36067/jbis.v4i2.133","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.133","url":null,"abstract":"This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125983141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Profitability, liquidity, leverage, and corporate dividend policy 盈利能力、流动性、杠杆和公司股利政策
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2022-12-27 DOI: 10.36067/jbis.v4i2.128
Handayani Handayani, Nanik Niandari, Djaja Perdana, Budhi Purwantoro Jati
{"title":"Profitability, liquidity, leverage, and corporate dividend policy","authors":"Handayani Handayani, Nanik Niandari, Djaja Perdana, Budhi Purwantoro Jati","doi":"10.36067/jbis.v4i2.128","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.128","url":null,"abstract":"This study examines the factors influencing dividend policy: profitability, liquidity, and leverage. The dependent variable of dividend policy is measured using the Dividend Payout Ratio (DPR). The return measures the independent variable of profitability on Equity (ROE) proxy. The independent variables of liquidity are measured using the Current Ratio (CR) proxy, and leverage is measured by the Debt-to-Equity Ratio (DER) proxy. The sampling method was purposive, and data were analyzed using multiple linear regression. The sample was manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of observational data used in the test totaled 221 observations. This research shows that profitability positively affects the dividend payout ratio, and other variables, namely liquidity, and leverage, do not affect dividend policy. The research results are expected to add to the research literature on the factors influencing dividend policy","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116501213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of factors affecting the accountability of village fund management at village government 村政府基金管理责任的影响因素分析
Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2022-12-24 DOI: 10.36067/jbis.v4i2.127
R. E. Diansari, J. Othman, Adiza Alhassan Musah, Vidya Vitta Adhivinna, Tri Sutari
{"title":"Analysis of factors affecting the accountability of village fund management at village government","authors":"R. E. Diansari, J. Othman, Adiza Alhassan Musah, Vidya Vitta Adhivinna, Tri Sutari","doi":"10.36067/jbis.v4i2.127","DOIUrl":"https://doi.org/10.36067/jbis.v4i2.127","url":null,"abstract":"In order to determine whether or not certain factors have an effect on the accountability of village money, this study looks at a variety of factors, including the use of information technology, community participation, internal control mechanisms, and prosocial behavior. The sample for this research comes from the entire community of Kapanewon Imogiri, which is located in the Bantul Regency. In total, there were 48 persons who agreed to take part in this study. The research method that was used was a non-probability sampling method that utilized a saturated sampling type. The information was gathered through the use of a questionnaire. The study of the data consisted of using multiple forms of linear regression. The findings demonstrated that the utilization of information technology has an impact on the accountability of the management of village funds. Accountability in the management of village funds is unaffected by community participation, institutional control systems, or prosocial behavior","PeriodicalId":165070,"journal":{"name":"Journal of Business and Information Systems (e-ISSN: 2685-2543)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121186358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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