Kajian Ekonomi dan Bisnis

PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGAWASAN KEUANGAN SEBAGAI VARIABEL MODERASI PADA KOPERASI DI WILAYAH KABUPATEN SLEMAN

Eni Dwi Susliyanti — 2025-12-30

The quality of financial statements serves as a benchmark for an organization’s success in presenting information that is relevant, reliable, understandable, and comparable for users. High-quality financial statements not only reflect the organization’s performance but also form the basis for managerial decision-making and strategic policy formulation. Several factors may influence the quality of financial statements. This study examines the effect of human resource quality and the implementation of accounting information systems on the quality of financial statements, with financial supervision as a moderating variable in cooperatives located in Sleman Regency. The results show that: (1) the quality of human resources (HR) has a positive and significant effect on the quality of financial statements; (2) the implementation of accounting information systems (AIS) has a significant but negative effect on the quality of financial statements; (3) financial supervision moderates the effect of HR quality on the quality of financial statements in a negative direction; (4) financial supervision moderates the effect of AIS implementation on the quality of financial statements in a positive direction. This indicates that financial supervision plays an important role in ensuring that AIS implementation is carried out according to procedures, thereby improving the quality of financial statements; (5) the coefficient of determination (R²) is 0.636, meaning that 63.6% of the quality of financial statements is influenced by HR quality, AIS implementation, and their interaction with financial supervision, while the remaining 36.4% is influenced by other factors not examined in this study.

Keywords: human resource quality, accounting information system implementation, financial supervision, cooperatives, financial statement quality.

"PENGARUH WORK LIFE BALANCE DAN BEBAN KERJA TERHADAP KINERJA PERAWAT DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING (STUDI KASUS DI FASILITAS KESEHATAN KECAMATAN BUNGKU TENGAH, KABUPATEN MOROWALI, SULAWESI TENGAH)

Nur Aisyah — 2025-12-30

Abstrak

Nurses play a crucial role in healthcare, but increasing work demands can lead to stress, especially if the workload increases. Furthermore, work-life imbalance can worsen nurses' performance. This study used a quantitative approach with Wrapper for Partial Least Squares (WrapPLS). Data were collected through questionnaires distributed to 143 nurses at Morowali Regional General Hospital and Bungku Tengah Community Health Center. The results showed that work life balance had a significant negative effect on work stress, while workload had a significant positive effect on work stress. Work life balance also improved nurses' performance, while workload decreased performance, and work stress negatively affected performance. There was a mediating effect between work life balance and performance through work stress, but no mediating effect between workload and performance. These findings emphasize the importance of workload management and providing support in achieving work life balance to improve the effectiveness and quality of nursing services.

Kata kunci: Work life balance, workload, work stress, nurse performance, health service management.

ANALISIS KETEPATAN WAKTU PROSES DOCKING DAN UNDOCKING AVIOBRIDGE DI YOGYAKARTA INTERNATIONAL AIRPORT

Lukas Tri Puji Wiyantoro — 2025-12-30

ABSTRACT

This study aims to analyze the punctuality of the aviobridge docking and undocking processes at Yogyakarta International Airport (YIA) based on the existing Standard Operating Procedure (SOP), which specifies two minutes for each process. The research employed a quantitative descriptive approach using both primary and secondary data obtained from aviobridge utilization logs during the period of October to December 2024. The analysis involved calculating the average actual duration of docking and undocking processes and comparing them with the SOP standard time to determine the level of punctuality. The results indicate that the average actual duration for the docking process ranged from 75 to 102 seconds, while the undocking process ranged from 67 to 113 seconds, all of which were below the SOP limit of 120 seconds. The punctuality rate reached 95.5% in October and 100% in November and December, demonstrating high operational efficiency of the aviobridge system at YIA. Therefore, it can be concluded that the operational performance of the aviobridge at YIA is highly efficient, although it is recommended that the SOP duration be re-evaluated to better reflect the actual field conditions.

Keywords : Aviobridge, Docking, Undocking, Punctuality, Yogyakarta International Airport

PENGARUH MENTAL ACCOUNTING DAN DIGITALISASI LAYANAN PERPAJAKAN TERHADAP INTENSI KEPATUHAN WAJIB PAJAK SERTA PERAN MEDIA SOSIAL SEBAGAI PEMODERASI PENGARUH LITERASI PERPAJAKAN TERHADAP INTENSI KEPATUHAN WAJIB PAJAK

Ernawan Septia Putri Ussholehah — 2025-12-30

This study aims to analyze the influence of tax literacy, mental accounting, and the digitalization of tax services on taxpayers' compliance intention, as well as examine the role of social media as a moderating variable. This research uses a quantitative approach with primary data collected through questionnaires distributed to 388 respondents who possess a Tax Identification Number (NPWP) and have previously filed their tax returns (SPT). The data analysis technique employed is Moderated Regression Analysis (MRA) with the assistance of SmartPLS software. The results show that tax literacy, mental accounting, and digitalization of tax services significantly influence taxpayers' compliance intention. In addition, social media does not significantly moderate the relationship between tax literacy and taxpayers' compliance intention.

DAMPAK KEY AUDIT MATTERS, OPINI AUDIT, DAN FEE AUDIT PADA AUDIT DELAY

Fachri Rasya Ramadhan — 2025-12-30

This research aims to analyze the effect of Key Audit Matters (KAM), Audit Opinion (OA), and Audit Fee (FA) on Audit Delay (AD) in Consumer Cyclical sector industry. The research sample consists of 100 companies selected using a purposive sampling method from a total of 166 companies during the 2022–2024 period in the Consumer Cyclical industry. The total sample used in this study is 300 company years. The data used is secondary data from annual reports on the IDX. Data analysis uses the E-Views 12 panel data regression method. The analysis was carried out on three data groups, namely: all audit delay data, audit delay < 90 days, and audit delay > 90 days. The results of this study indicate that audit opinion is an important variable that has a significant effect on audit delay, especially in the audit delay group > 90 days. The results show that KAM and FA do not have a significant effect on audit delay. The results of this study imply that audit delay still occurs and needs to be reduced to support investment decisions by investors and creditors.

PENGARUH LITERASI DIGITAL DAN CASHLESS HABIT TERHADAP MINAT BELI PRODUK KULINER UMKM GEN Z DI YOGYAKARTA

Fawwaz Lutfi Mahri — 2025-12-30

This study investigates the influence of digital literacy and cashless habits on the purchasing intentions of Generation Z consumers toward UMKM culinary products in Yogyakarta. The rapid advancement of digital technology has transformed consumption patterns; however, limited digital literacy within this demographic poses challenges related to online transaction security and associated risks. A quantitative methodology, employing multiple linear regression, was used to evaluate the effects of digital literacy and cashless habits on purchasing intention. The sample consisted of 133 respondents, including students, schoolchildren, and other individuals actively engaged in digital technology and cashless transactions. The results demonstrate that both digital literacy and cashless habits significantly affect the purchasing intentions for UMKM products, with the model explaining 60.5% of the variance. These findings provide insights into how improving digital literacy and encouraging cashless habits can enhance the marketing of UMKM products among Generation Z. The study contributes to the understanding of digital consumption behavior and offers recommendations for technology-driven marketing strategies for UMKM.

FACILITATING CONDITION DAN LIFESTYLE SEBAGAI PREDIKTOR PENGGUNAAN LAYANAN BUY NOW PAYLATER (BNPL) : TINJAUAN EMPIRIS DENGAN FINANCIAL LITERACY SEBAGAI VARIABEL MODERASI PADA GEN Z

Adelya Yohana — 2025-12-30

This study investigates the influence of Facilitating Conditions, Lifestyle, and financial literacy on the use of Buy Now Paylater (BNPL) services, a growing trend in digital finance. The purpose of this research is to understand the factors that drive consumer adoption of BNPL services and the role of financial literacy in moderating this adoption. Using a quantitative approach with a correlational design, the study surveyed 500 consumers aged 18-40, selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) to examine the relationships among the variables. The results indicate that Facilitating Conditions positively influence the use of BNPL, while Lifestyle, particularly symbolic consumption, also drives BNPL adoption. Additionally, financial literacy plays a mediating role, strengthening the relationship between Facilitating Conditions and Lifestyle on BNPL usage. The findings contribute to the theoretical understanding of consumer behavior in digital financial services and offer practical insights for BNPL providers to improve their platforms by integrating financial literacy programs.

Keywords: Buy Now Paylater (BNPL), Facilitating Conditions, Lifestyle, financial literacy, consumer behavior, Structural Equation Modeling (SEM), symbolic consumption.

PERBEDAAN KINERJA MARKETING UMKM KONVENSIONAL DAN UMKM GO DIGITAL

Lucia Ika Fitriastuti — 2025-12-30

MSMEs play a significant role in developing the national economy. The large number of MSMEs indicates that some still employ conventional marketing strategies, while others have gone digital. The purpose of this study is to quantitatively determine whether there are differences in marketing performance between conventional MSMEs and those that have gone digital, particularly in Daerah Istimewa Yogyakarta. This study utilized primary data obtained from a survey of 100 MSMEs in Daerah Istimewa Yogyakarta. The data analysis technique used was quantitative descriptive analysis with the nonparametric Mann-Whitney U test. The results indicate a difference in marketing performance between conventional MSMEs and those that have gone digital. This study recommends that conventional MSMEs employ alternative strategies to improve their marketing performance, such as developing digital marketing strategies or utilizing e-marketing.

ANALISIS PENGARUH KUALITAS PRODUK, HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN AIS PRODUCT DI KABUPATEN PURWOREJO

Kuswadi Rustam — 2025-12-30

Ais Product is a household business engaged in bamboo and broom handicrafts. In this business the company is engaged in production and sales. The progress of Ais Product's business depends on the quality of the product, the planning of the products produced by the company must be truly in accordance with the needs of consumers. This is to be in accordance with the objectives of the company where the products produced can be accepted and in accordance with consumer needs and can satisfy consumers. This study aims to analyze the effect of Product Quality, Price, and Promotion on Purchasing Decisions on Ais Products. This study uses a method that is "descriptive" which is a research method by investigating the circumstances, conditions and situations in which the results are presented in the form of reports. The types of data used by the author are quantitative and qualitative data.

The data source in this study uses primary data and secondary data. The primary data of the author obtains data from the results of the distribution of questionnaires (questionnaires) that are distributed and interviewed data about the effect of product quality, price, and promotion on purchasing decisions on Ais Product. Secondary data the authors obtained data from library studies and documentation obtained from company owners and sources related to the decision to purchase at Ais Product. Data analysis in this study uses Multiple Linear Regression with the SPSS program.

The results showed that the variable ability of Product Quality, Price, and Promotion in explaining the purchase decision variable was 30,1% correctly based on the determination test, based on the t test it can be seen that the price variable did not influence and significantly influence the purchasing decision, while the product quality variable and promotion has a positive and partially significant effect on purchasing decisions. F test analysis is known that the F value of variable product quality, price, and promotion simultaneously have a significant effect on purchasing decisions on Ais Product.

PENGARUH LOKASI DAN KUALITAS LAYANAN TERHADAP TINGKAT KEPUASAN TAMU DI RISS HOTEL MALIOBORO YOGYAKARTA

Luluk Kholisoh — 2025-12-31

The development of the hotel industry in Yogyakarta, particularly in the Malioboro area, has driven increasingly fierce competition among hotels. Riss Hotel Malioboro, as a star-rated hotel, is required to maintain and enhance guest satisfaction through location and service quality. This study aims to determine the influence of location and service quality on guest satisfaction at Riss Hotel Malioboro Yogyakarta. This study used quantitative methods. Data were obtained through a questionnaire distributed to 127 respondents and then analysed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that both location and service quality have a positive and significant effect on guest satisfaction, both partially and simultaneously. The results indicate that the more strategic the hotel's location and the better the service quality, the higher the level of guest satisfaction at Riss Hotel Malioboro.

Keywords: Location, Service Quality, Guest Satisfaction, Riss Hotel Malioboro

MOTIVASI BISNIS DAN STRATEGI ADAPTASI KOMUNITAS MADURA DALAM FENOMENA WARUNG KELONTONG DI DAERAH ISTIMEWA YOGYAKARTA

Saifudin Zuhri — 2026-01-01

Tujuan penelitian ini untuk menganalisis motivasi bisnis orang asal Madura yang mendirikan usaha warung kelontong di Daerah Istimewa Yogyakarta. Selama ini khazanah kajian terhadap kewirausahaan orang Madura didominasi analisis yang mendeskripsikan perilaku bisnis melalui narasi etos kerja dan karakter budaya yang bersifat esensialistik. Dominasi pendekatan tersebut akan dikritisi dalam penelitian ini dengan menggunakan perspektif kewirausahaan etnis dan konsep ekonomi tertanam (embedded economy). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan etnografi melalui observasi partisipatif dan wawancara mendalam. Penelitian ini menghasilkan temuan bahwa orang Madura dalam berbisnis tidak hanya dimotivasi oleh kebutuhan ekonomi, tetapi juga dipengaruhi oleh nilai-nilai dasar yang melekat dalam identitas, kultur, dan sistem sosialnya, seperti harga diri, tanggung jawab keluarga, pengalaman migrasi, serta jaringan sosial sesama perantau. Fenomena kehadiran usaha warung kelontong Madura di tengah determinasi waralaba modern maupun masyarakat lokal Yogyakarta bermakna sebagai strategi bisnis, kemampuan adaptasi ekonomi, namun juga sekaligus menjadi arena reproduksi identitas dan solidaritas sosial. Temuan penelitian ini memberi kontribusi pengkayaan khazanah kajian manajemen sumber daya manusia untuk konteks UMKM dengan memperkenalkan konsep embedded motivation sebagai pendekatan konseptual dalam memahami manajemen SDM yang bergerak dalam ranah kewirausahaan etnis.