Publisher: Universitas Teknologi Yogyakarta (Total: 2 journals)   [Sort by number of followers]

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Intl. J. of Business, Humanities, Education and Social Sciences     Open Access   (Followers: 1)
Intl. J. of Engineering, Technology and Natural Sciences     Open Access  
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International Journal of Business, Humanities, Education and Social Sciences
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2775-7684 - ISSN (Online) 2685-0931
Published by Universitas Teknologi Yogyakarta Homepage  [2 journals]
  • Does Flypaper Effect Really Exist' Evidence From Government Budget in
           East Indonesia

    • Authors: Rizki Ramadhani, Farah Nisa Ul Albab , Aryan Danil Mirza. BR
      Pages: 46 - 52
      Abstract: Regional autonomy is one form of policy from the Indonesian central government to encourage independence from every existing local government, but at the same time, it also creates economic inequality. To make it balanced, the central government provides transfer funds for every local government that needs it. However, the dependence of the local government on the central government transfer funds has led to the phenomenon called the Flypaper Effect. This study aims to see the effect and the existence of a flypaper towards Local Own-Source Revenue (Pendapatan Asli Daerah), General Allocation Fund (Dana Alokasi Umum), Special Allocation Fund (Dana Alokasi Khusus), Revenue Sharing Fund (Dana Bagi Hasil) and Local Expenditure. This study relays on audited financial statements of local governments in 11 provincial governments located in Eastern Indonesia from 2012-2017. It uses E-views to test the hypothesis. The results show that only the Special Allocation Fund does not affect Local Expenditure. Furthermore, in Eastern Indonesia, there is an existing flypaper effect phenomenon. The regional autonomy policy implementation still needs to be improved. The central government needs to motivate the local government potencies to maximize their original revenue and consider for adjust the policy itself.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.185
      Issue No: Vol. 4, No. 2 (2022)
  • Investigating EFL Students’ Tense Errors in Writing Narrative Text

    • Authors: Veneza Firda Resita Fanny, Juhansar Juhansar, Ulfa Amalia, Ari Prasetyoaji
      Pages: 53 - 63
      Abstract: A narrative text should have a generic structure and language feature. Simple past tense is a language feature of the text. In writing an English narrative text, EFL students commonly make errors related to using the simple past tense. Therefore, this research aims to discover EFL students’ types of errors in writing narrative text using simple past and to determine EFL students’ dominant errors in writing narrative text using the simple past tense. The design of this research is a mixed-method. The respondents are ten third-semester EFL students of the English Language Education Department of Universitas Teknologi Yogyakarta. Research data were documents, EFL students' narrative text writing-related Cross-Cultural Understanding, taken from the subject's lecturer. Data were analyzed qualitatively and quantitatively. The results of this research show that EFL students made four types of errors: omission, addition, misformation, and misordering, in writing narrative text using the simple past tense. This research reveals 123 EFL students’ errors in writing narrative text using the simple past tense. Misformation was the most dominant error with 100 errors (81%), followed by addition with 12 errors (10%), omission with 9 errors (7%), and misordering with 2 errors (2%). This research has a small scope, limited to analyzing third-semester EFL students’ errors in writing narrative text using simple past tense at Universitas Teknologi Yogyakarta. Therefore, further researchers are expected to conduct wide-scope research, such as Indonesian EFL students using a different research design, e.g., experimental research on the effective technique used to decrease EFL students’ errors in writing narrative text using the simple past tense.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.172
      Issue No: Vol. 4, No. 2 (2022)
  • Factors Affecting Career Selection as a Public Accountant

    • Authors: Zidni Husnia Fachrunnisa, Vivi Artiningtyas, Anandita Zulia Putri
      Pages: 64 - 71
      Abstract: This study aims to determine whether financial rewards, labor market considerations, family environment, professional recognition, and work environment have a positive effect on student interest in choosing a career as a public accountant. The population in this study is students at the University in the Special Region of Yogyakarta. The sampling method used is purposive sampling. This research is study quantitative data with primary data obtained by distributing questionnaires through google forms. The total number of samples is 100 students. A multiple linear regression analysis was used to analyze the influence of financial rewards, labor market considerations, family environment, professional recognition, and work environment on student interest in choosing a career as a public accountant. The results showed that financial rewards and family environment did not affect the students' interest in choosing a career as a public accountant. Meanwhile, labor market considerations, professional recognition, and work environment have a positive and significant impact on students' interest in choosing a career as a public accountant. The implication of the results of this study that is the Indonesia Public Accountants Associate (IAPI) can give more many information related to the profession of a public accountant to the student. In addition, IAPI as a regulator is expected could guard auditor professionalism so that increase the perception of students in accounting majors about profession public accountants. That thing expected could increase the interest of accounting students in choosing a career as a public accountant.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.181
      Issue No: Vol. 4, No. 2 (2022)
  • Using the Technology Acceptance Model to Analyze Information System

    • Authors: Kristianto Purwoko Widodo, Anisa Rachmawati, Lilis Endang WIjayanti
      Pages: 72 - 77
      Abstract: This article analyzes user perceptions of information systems. The DIY provincial government agency conducted the research. The analysis is based on the Technology Acceptance Model (TAM). Information system performance is associated with perceived usefulness (POU) and perceived ease of use (PEU). Based on the technology acceptance model, the user will be able to accept the information system if the user's information system has a perception that the information system is helpful for the user and easy to use. This article analyzes whether user perceptions of the usefulness and ease of use of information systems affect user perceptions of information system performance. The study was conducted on SIPKD users in the DIY provincial government. The regional financial management information system is one of the systems used by the DIY provincial government. SIPKD is a system that all local government work units must use. SIPKD operators are appointed with a regional head decree. The research data was obtained by distributing questionnaires to 100 SIPKD operators. Data were analyzed by moderating regression analysis. Data processing results show that POU and PEU affect user perceptions of information system performance. The proven task complexity variable serves as a moderating variable between POU and PEU with information system performance.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.198
      Issue No: Vol. 4, No. 2 (2022)
  • The Development of Types and Measurement of Banking Risk: A Literature

    • Authors: Tri Hanani
      Pages: 78 - 82
      Abstract: Banking is one of the vital industries of every country. Healthy banking supports the stability of a country's economy so banking risks are crucial to be analyzed. The purpose of this article is to identify banking risk and its measurement as well as to explore the comparison of theories and empirical studies of risk in large and small banks. This article was compiled using the literature review method from several studies related to bank risk and its measurement published in the period 1997 to 2020. This study shows that banking risk is currently divided into eight types, namely: credit risk, market risk, liquidity risk, operational risk, compliance risk, legal risk, reputation risk, and strategic risk. Several theories developed in the banking sector include the unstable banking hypothesis, the too-big-to-fail hypothesis, the agency cost hypothesis, and the small bank advantage hypothesis.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.194
      Issue No: Vol. 4, No. 2 (2022)
  • Understanding of the Accountant's Code of Ethics and Ethical Behavior
           of Accounting Students

    • Authors: Inon Listyorini, Ehrmann Suhartono, Taufik Bin Abad
      Pages: 83 - 89
      Abstract: This research aims to describe the understanding of the accounting profession code of ethics, ethical behavior, and the influence of understanding the accounting profession code of ethics on the ethical behavior of accounting students. The research was conducted by survey method, with respondents as many as 59 students who had taken Basic Auditing courses. Descriptive statistics describe a much lower ethical behavior score than the average response score to all aspects of the accountant profession's code of conduct understanding. Regression testing results show that understanding the accounting profession's code of ethics positively affects students' ethical behavior.  Of the five aspects of the accounting profession code of ethics, objectivity and professional behavior positively impact students' ethical behavior.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.199
      Issue No: Vol. 4, No. 2 (2022)
  • Bribery Detection Strategy: A Conceptual Model

    • Authors: Briyan Efflin Syahputra, Junaidi, Anggit Esti Irawati
      Pages: 90 - 95
      Abstract: Bribery is a type of corruption with a high number of cases almost every year, including in Indonesia. This condition is getting worse because most bribery occurs in government circles. Therefore, finding an effective solution to detect bribery is the focus of many parties, especially the government. By seeing this solution in the future, the number of bribery cases can decrease significantly. This research aims to develop a holistic model that includes potential factors for detecting bribes. This research will use a literature review to obtain data. The results of this research indicate that three potential factors effectively detect bribery. The factors are forensic audit and internal audit, which are potentially effective methods to detect bribery. In addition, another factor is big data, which has the potential to increase the role of forensic audits and internal audits to detect bribery.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.211
      Issue No: Vol. 4, No. 2 (2022)
  • Promoting Higher-Order Thinking Skills (HOTS) for Young Learners in A
           Bilingual Classroom

    • Authors: Anang Widodo
      Pages: 96 - 102
      Abstract: Adopting Bloom's Taxonomy of higher-order thinking skills (HOTS) in a bilingual classroom, especially for young learners, needs creativity and extra effort from teachers since it deals with involving students with complex activities and difficult tasks. This present study reveals how to implement HOTS in a bilingual classroom and the challenges during the learning-teaching activities. This study involved 21 second-grade students of Al – Azhar 55 Islamic Primary School in Yogyakarta, two homeroom teachers, and a native speaker. The data were collected from the interview, document analysis, and classroom observation. The result of the study shows that to promote HOTS during the learning-teaching activities, the teacher implements hands-on learning teaching strategies and involves ICT to help students understand the topic discussed easily in a fun way. Meanwhile, the challenges occurring lie in students' motivation to learn and lack of skill in writing. This study yields interesting results which can give another option to implement HOTS for young learners in the context of the bilingual classroom.
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.208
      Issue No: Vol. 4, No. 2 (2022)
  • Strategic Management in Industry 4.0: Digital Transformation in NIKE Inc.
           Using the Dynamic Capability Approach

    • Authors: Dwi Utami Puterisari
      Pages: 103 - 108
      Abstract: Today we are in the industrial ecosystem 4.0, which is characterized by various uses of technology such as the Cloud Computerization, the Internet of Things (IoT), Artificial Intelligence (AI) and Big Data which they are part of what is called digital transformation. At this time the company is required to be able to adapt to industry 4.0, especially with digital transformation, in order to the company can survive and still be able to competing with other companies. The research method used in this article is a descriptive research method by using secondary data sources, where secondary data comes from literature studies conducted from the results of searching various articles on the internet. This article discusses how NIKE Inc. carry out digital transformation through dynamic capabilities which consist of sensing, seizing, and transforming processes. Keywords: Industry 4.0, Digital Transformation, Dynamic Capability
      PubDate: 2022-12-30
      DOI: 10.46923/ijbhes.v4i2.204
      Issue No: Vol. 4, No. 2 (2022)
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