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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
Pub Date : 2024-07-05 DOI: 10.36067/jbis.v6i1.238
Suparjito Bin Karnoto, Wawan Setiawan, Hasan Fauzi, Rizky Anggunani, Dinar Rafikalif
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.
本研究旨在阐述发展互联互通基础设施对中爪哇地区经济表现的益处。本研究使用的数据包括 2023 年中爪哇每个地区/城市的道路长度、面积宽度、经济增长、人类发展指数和贫困率。通过使用直角坐标图法(4 象限分析法),比较了道路长度和面积广度与经济增长的比率、道路长度和面积广度与人类发展指数(HDI)的比率以及道路长度和面积广度与贫困水平的比率,从而获得中爪哇省道路基础设施发展和经济表现的概况。研究结果表明,道路基础设施的发展在促进中爪哇地区经济绩效的提高方面发挥着重要作用。
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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
Pub Date : 2024-07-01 DOI: 10.36067/jbis.v6i1.237
Ida Ayu Purnama, Shely Rizki Hardiana, Oliver Samuel Simanjuntak
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.
预算编制在组织中至关重要,因为它被用作监督和评估工具。不良的绩效氛围会鼓励个人毫不费力地工作,因此需要开展研究,将良好的情绪与预算编制联系起来。研究表明,组织可以建立积极的工作氛围来减少懈怠,而不是仅仅关注正式的规章制度和威胁。本研究的目的是考察预算制定者的情绪差异对提案编制中预算松弛意图的影响。结果显示,心情愉悦的人会减少预算松弛。心情愉快的人会减少预算松弛,因为工作氛围会影响一个人的决策。个人在良好的工作环境中会有诚实的动力。这项研究的独创性不同于以往的研究,即以个人预算设置为背景,将情绪分为快乐情绪和悲伤情绪两部分,而不是划分。
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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
Pub Date : 2023-02-03 DOI: 10.36067/jbis.v4i2.149
Nimas Sagita Cahya Prabowo, Indra Kusumawardhani
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.
本研究旨在探讨资源闲置、税收侵略性和iso14001认证对企业社会责任基金的影响。本研究的对象是在印尼证券交易所(IDX)上市的矿业公司。本研究的抽样方法采用非概率抽样,抽样技术采用目的抽样技术。本研究的样本为111家矿业公司。本研究的分析方法采用多元线性回归分析来检验假设。结果表明,资源闲置对企业社会责任资金有影响,税收积极性对企业社会责任资金没有影响,iso14001认证对企业社会责任资金没有影响。本研究的结果可以作为政府制定企业社会责任基金必须发行的规定的依据和考虑因素,从而为受企业经营活动影响的周边社区伸张正义。
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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
Pub Date : 2023-01-27 DOI: 10.36067/jbis.v4i2.132
Latifah Putranti, Nurani Desty Nurmasari, Era Manya Sumantri
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.
新冠肺炎疫情扰乱了所有经济活动,尤其是旅游业。旅游城市日惹特区受到严重影响。在疫情条件下,酒店业采取了提高效率的政策,这对工作不安全感、工作敬业度和离职意愿产生了影响。本研究旨在探讨新冠肺炎疫情、工作不安全感和工作敬业度对离职倾向的影响。本研究于2022年在日惹特区的酒店业进行。本研究使用的样本为100名酒店员工,并通过有目的的抽样方法使用非概率抽样技术。本研究的数据分析技术采用结构方程模型(SEM)。结果表明,工作投入对离职意向有负向影响。同时,工作不安全感对离职意向有正向影响。最后,工作不安全感对离职倾向没有影响。
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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
Pub Date : 2023-01-19 DOI: 10.36067/jbis.v4i2.142
Utomo Prayogo, AgnesUtari Widyaningdyah
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.
由于收入确认,房地产公司有这种特定的保留应收账款。问题是要求保持资产负债表中所列应收账款余额的可靠性,并为收款管理过程提供关于保留应收账款的全面资料。有必要开发一个会计信息系统来保留公司的应收账款。本研究旨在利用SDLC方法的瀑布模型开发一个会计信息系统。目前的系统需要改进,以支持资产负债表的可靠性,而且还不能协助有关收款管理过程的决策过程。这项研究的结果是成功地开发了一个保留应收款的会计信息系统,该系统可以产生足够的、全面的报告来支持决策。建议在系统开发中设计一个详细的数据库及其与现有数据库的关系,并通过修改现有软件来实现,使其能够与留存应收账款信息系统集成。
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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
Pub Date : 2023-01-11 DOI: 10.36067/jbis.v4i2.139
Suzilawati Uyob
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.
目前,世界正在应对迅速蔓延的2019年冠状病毒病(COVID-19)带来的严重的健康、经济和社会危机。在全球范围内,新冠肺炎疫情已经对经济和金融产生了重大负面影响。本研究探讨新冠肺炎疫情对审计费用、审计质量和审计报告滞后的影响。本研究观察了2016年至2020年16个马来西亚伊斯兰教的年度报告。面板数据分析用于假设检验。该研究发现,在新冠肺炎危机期间,马来西亚的伊斯兰银行需要比危机前更长的时间来发布审计报告。然而,审计费用和质量并未受到新冠疫情危机的影响。这项研究仅基于马来西亚持牌伊斯兰银行的数据。因此,这项研究不能推广到马来西亚的整个经济。本研究有助于未来研究者为其研究贡献文献,也有助于政策制定者更好地准备面对未来危机的风险。
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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
Pub Date : 2023-01-06 DOI: 10.36067/jbis.v4i2.141
Krismiaji Krismiaji, Sumayyah Sumayyah
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.
摘要:本研究探讨了审计质量对审计意见与应计盈余之间关系的调节作用。本研究中使用的样本是2016年至2020年期间在印度尼西亚证券交易所(IDX)上市的印度尼西亚公司。本研究采用广义最小二乘(GLS)回归模型对数据进行处理。结果表明,审计意见与盈余管理呈正相关。当审计质量被单独审查时,它会对盈余管理产生负面影响。当与审计意见交互作用时,交互变量对盈余管理产生负向影响。本研究通过将审计质量作为一种调节因素,为当前有关审计和盈余管理实践的文献以及调查审计意见与盈余管理之间关系的初步工作做出了贡献。本研究丰富了现有关于审计意见、审计质量和盈余管理的文献,特别是在新兴市场的背景下。
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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
Pub Date : 2022-12-28 DOI: 10.36067/jbis.v4i2.133
Ronowati Tjandra, Yudi Santara Setyapurnama, Eka Noor Asmara, S. Supardi, Hasan Subagyo
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
本研究考察盈余管理和董事会对企业社会责任披露的影响。在本研究中,盈余管理使用修正的Jones模型进行衡量,而企业社会责任披露使用企业社会责任披露指数(CSRI)进行计算。本研究采用基于全球报告倡议组织(Global Reporting Initiative, GRI)公司年报披露的报告标准的CSRI指数。本研究是在2017-2021年期间在印度尼西亚证券交易所上市的符合样本标准的制造业公司中进行的。本研究采用回归分析模型进行。本研究结果表明,盈余管理正向影响企业社会责任披露,董事会代理的公司治理负向影响企业社会责任披露
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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
Pub Date : 2022-12-27 DOI: 10.36067/jbis.v4i2.128
Handayani Handayani, Nanik Niandari, Djaja Perdana, Budhi Purwantoro Jati
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
本研究考察了影响股利政策的因素:盈利能力、流动性和杠杆率。股息政策的因变量是用股息支付率(DPR)来衡量的。收益率衡量的是净资产收益率(ROE)代理的自变量。流动性的自变量是用流动比率(CR)代理来衡量的,杠杆是用债务与权益比率(DER)代理来衡量的。采用有目的的抽样方法,采用多元线性回归对数据进行分析。样本是2016-2020年在印尼证券交易所(IDX)上市的制造业公司。试验中使用的观测数据总数为221个观测数据。本研究表明,盈利能力正向影响股利支付率,其他变量,即流动性和杠杆率,不影响股利政策。研究结果有望对股利政策影响因素的研究文献有所补充
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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
Pub Date : 2022-12-24 DOI: 10.36067/jbis.v4i2.127
R. E. Diansari, J. Othman, Adiza Alhassan Musah, Vidya Vitta Adhivinna, Tri Sutari
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
为了确定某些因素是否对乡村货币问责制有影响,本研究考察了多种因素,包括信息技术的使用、社区参与、内部控制机制和亲社会行为。本研究的样本来自位于班图尔摄区的Kapanewon Imogiri整个社区。总共有48人同意参加这项研究。所采用的研究方法是利用饱和抽样类型的非概率抽样方法。这些信息是通过问卷调查收集的。对数据的研究包括使用多种形式的线性回归。研究结果表明,信息技术的使用对村级资金管理的问责性有影响。村庄资金管理中的问责制不受社区参与、机构控制系统或亲社会行为的影响
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引用次数: 1
期刊
Journal of Business and Information Systems (e-ISSN: 2685-2543)
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