• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.1035-1046
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• 2020

This study aims to find empirical evidence of causal relationship between strategy type, market orientation, strategic management accounting (SMA) strategic costing technique, and financial sector performance of private universities in Indonesia. The research object in this study are private universities in Yogyakarta, Indonesia. Yogyakarta is chosen because universities there are one of the barometers of higher education in Indonesia, and the city has quite a number of universities. The respondents in this study are the leader (manager) of private universities in Yogyakarta, Indonesia. The data analysis is done using SEM-PLS with WarpPLS 3.0 software. The results of this study show that market orientation has significant influence on the development and implementation of SMA strategic costing technique, while strategy type does not have significant influence on the development and implementation of SMA strategic costing technique. This study also finds that the implementation of SMA strategic costing technique significantly influences the financial sector performance of private universities in Yogyakarta, Indonesia. This study provides theoretical implication regarding SMA development in universities that consider that contingency factors (market orientation) can encourage increased organizational performance. It indicates support for contingency theory that states there are no general principles that apply to all situations.

• SUVANNABHUMI
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• v.15 no.1
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• pp.61-89
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• 2023

This research explores the fall of pre-independence Sultanates and its continued political, economic, and cultural influence in post-colonial Indonesia. By using qualitative and historical methods, this paper compares the Sultanates of Mataram in Yogyakarta and Al-Kadrie in Pontianak, which represent different historical paths supporting the struggle for independence during the mid-20th century. Sultan Hamid II of the Al-Kadrie was a supporter of federalism whereas Sultan Hamengkubowono IX of Yogyakarta was an advocate of the republican system. Eventually, Indonesia became a Republic, and the idea of federalism was sidelined, which led to the abolition of sultanates in the rise of the = Indonesian nation-state, except for the Sultanate of Yogyakarta. After the 1998 Reform, the current development of democracy created political opportunities for the Al-Kadrie to reclaim its authority through engagement with various civic organizations. Meanwhile, the Sultanate of Yogyakarta faces internal friction because of succession concerns.

• Asian Pacific Journal of Cancer Prevention
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• v.17 no.9
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• pp.4213-4216
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• 2016

The incidence and prevalence, the second most common lymphoid malignancy after leukemia, are both increasing. The distribution of lymphoma varies among sexes, age groups, and sites. In Indonesia, information about the incidence of lymphoma and its characteristics are insufficient. Therefore, this study was performed to evaluate the incidence of lymphoma and features based on age group, sex, site, clinical diagnosis, and histopathological type in Indonesia. This study is an observational analytical study with a cross-sectional design aimed to evaluate the histopathological profile of lymphoma in Yogyakarta from 2010-2014. It was based on secondary data from Anatomic Pathology Department's medical records from several hospitals and laboratories. The result showed an increased incidence of lymphoma in Yogyakarta in 2010-2014 (p=0.039). Lymphoma mostly occurred in age range 45-64 years (p=0.004), dominated by male with ratio 1.6:1. DLBCL was found to be the most common histopathological type (44.4%). Sex, age, and clinical diagnosis demonstrated statistically significant correlations with the histopathological type (p<0.001). In conclusion, the incidence of lymphoma has significantly increased from 2010-2014. There are statistically significant correlations between gender, age, and clinical diagnosis with the histopathological type of lymphoma.

• Asia pacific journal of information systems
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• v.31 no.3
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• pp.378-391
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• 2021

The low use of e-vehicles in Yogyakarta City and Pekanbaru City is an essential issue for local governments to maximize e-government policies in both regions. The purpose of this research is to analyze people's attitudes and factors influencing the community of e-Samsat (e-Vehicle tax) users in developing the UMEGA theory, namely technology and government trust. This is a quantitative research based on the philosophy of positivism, which is used to examine populations and individual samples. Data were collected using research instruments and quantitatively analyzed. Furthermore, the hypothesis of the obtained data was tested using SEM-PLS. The results showed that social influence does not affect attitudes of e-Samsat (e-Vehicle tax) users. Furthermore, the study showed that the development of umega theory by adding variables of trust in technology and government affects people's behavior in using e-Samsat services.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• Proceedings of KHEA Conference
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• 1997.07a
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• pp.249-249
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• 1997

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.157-167
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• 2021

Cyberloafing is activity deviation at the workplace where employees intentionally avoid doing their job during working hours that results in a decrease in productivity. Particularly in the context of this study, cyberloafing activity is the usage of the Internet while working. Yet, studies on the antecedents and consequences of cyberloafing in the context of industrial revolution 4.0 and society 5.0 have not been conducted. This research used a purposive convenient sampling of 280 employees in the business services branches in Indonesia, particularly the representative business service branches located in some cities and regencies, including Yogyakarta City, Sleman Regency, and Bantul Regency (Special Region of Yogyakarta) and its surroundings. The results show 3 antecedents of cyberloafing and 1 consequence of cyberloafing which influence each other. Furthermore, these findings have filled the existing gaps regarding the antecedents and consequences of cyberloafing in service provider industries in the context of industrial revolution 4.0 and society 5.0. From the results of this research, it can be concluded that the five hypotheses proposed in this study are supported. The antecedents and consequences of cyberloafing have been tested and proven in this study as a contribution to science and technology.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.303-311
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• 2021

Ambidexterity and leadership agility have become the most researched topics to analyze their application in companies, especially in this dynamic era. Several researchers have analyzed it in large companies. However, only a few have discussed the two topics simultaneously and at the MSME level. This study aims to analyze the relationship between ambidexterity and leadership agility and innovation capability and performance at MSMEs in Yogyakarta and East Java, Indonesia. This study is analyzed by using quantitative methods with SEM (Structural Equation Model) methods. The data in this study is primary data that is obtained through distributing 230 questionnaires to MSME managers in Yogyakarta and East Java, Indonesia. From 230 questionnaires distributed, 200 questionnaires are returned and completed, so the response rate in this study is 86%. The results in this study indicate that ambidexterity and leadership agility have a significant effect on innovation capability and MSME performance. This study also proved that innovation capability has a significant effect on MSME performance. Therefore, it is recommended for MSME managers to develop ambidexterity and leadership agility so they can create innovation and good performance. In the end, this study has provided findings related to the combination of ambidexterity and leadership agility variables.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.185-194
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• 2020

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.1065-1077
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• 2021

Directorate of Traffic of the Regional Police D.I. Yogyakarta as part of the Indonesian Republic Police (Polri) institution also experiences problems related to the performance of police members as well as the Polri institution in general. The problems which relate to the police performance are influenced by various factors such as low compensation and as a result low motivation in the work environment of Directorate of Traffic of the Regional Police D.I. Yogyakarta. Therefore, the objective of this study is to empirically test and prove the effect of the work environment and compensation on work motivation and police performance of Directorate of Traffic of the Regional Police D.I. Yogyakarta, Indonesia. This study used a survey method for collecting data. By using proportional stratified random sampling, 143 members of Directorate of Traffic of the Regional Police D.I. Yogyakarta were selected as the respondents. The results of this study indicate that work environment has a positive effect on work motivation, police performance as well as compensation on work motivation and police performance. In addition, work motivation has a positive effect on police performance. Thus, this study concludes that work motivation mediates the effect of work environment and compensation on police performance.