UNY Journal (Universitas Negeri Yogyakarta)
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Analysis of Capital Structure Theory on Company's Funding Decisions
Get PDFThis study is meant to identify variables that should be considered while making funding decisions and identify the theory of the capital structure that is relevant in funding decisions. The study is conducted in property and real estate company listed in Indonesia Stock Exchange. This study is descriptive quantitative research using purposive sampling method and able to gather 70 observation data that would be processed by panel data regression analysis on Eviews. The results in trade-off theory show that debt tax shield and firm age perspective have positive impact on company's funding decision. In pecking order theory model, it is found that financial deficit has a positive effect while business risk is the opposite. Positive effect is also found on the proportion of independent commissioners, but growth opportunity variable is considered to be neutral and doesn't have effect on capital structure in agency theory
The Digital Frontier of Accounting: Unraveling The Impact of Digital Literacy and Technology Adoption
Get PDFAbstractThis study aims to examine the relationship between digital literacy, information and technology literacy in relation to digitalization in accounting and how the technology adoption mediates these relationships. Through quantitative approach, questionnaires were distributed to the auditors of the public accounting firms in Semarang City using non-probability sampling method. In this study, multiple regression analysis is used to predict partially or simultaneously the effect of independent variables on the dependent variable. The statistical results show that digital literacy, information and technology literacy have a positive and significant relationship with digitalization in the accounting profession. In contrast, digital literacy has no effect on the technology adoption, while the technology adoption has a positive and significant effect on digitalization in the accounting profession
Relationship between Green Entrepreneurial Orientation and Financial Literacy on SMES' Financial Performance
Get PDFThe growth of tourism encourages the growth of the Culinary MSME sector in Bali. The culinary sector is very vulnerable to producing waste. On the other hand, SMEs are expected to be oriented towards the concept of green entrepreneurship to minimize waste. This study aims to analyze the influence of the implementation of green entrepreneurial orientation (GEO) and financial literacy on the performance of SMEs. The subject of this study is culinary SMEs in Bali with the distribution of questionnaires to 100 samples. The analysis techniques used are descriptive analysis and inferential analysis with Partial Least Squares. The results of this study show that financial literacy has a significant positive effect on GEO, but financial literacy has a non-significant effect on the performance of culinary SMEs in Bali and GEO has a significant positive impact on the performance of culinary SMEs in Bali
The Central Role of Satisfaction in Shaping Customer Loyalty: Insights from Omni-Channel Retailing
Get PDFThe purpose of this study is to determine whether satisfaction mediates the relationship between omni-channel intensity and shopping value on customer loyalty in omni-channel retail. This study focuses on omni-channel customers in Palembang, where data were collected through questionnaires distributed to 200 respondents who had made purchases on at least two retail channels. Data analysis was conducted using AMOS. The findings reveal that omni-channel intensity and shopping value do not directly influence customer loyalty. However, mediation tests show that omni-channel intensity affects customer loyalty through satisfaction, as does shopping value through satisfaction. The study implies that fostering satisfaction in omni-channel retail significantly enhances customer loyalty. To achieve this, it is important to prioritize factors that ensure consistency and seamless channel integration, and the creation of shopping experiences that shape value
Does the COVID-19 Pandemic Impact on Audit Fee and Audit Report Lag?
Get PDFThis article explains whether the COVID-19 pandemic affects Audit Fee and Audit Report Lag in the financial sector in 2018-2022. The sampling technique used was purposive sampling. The sample in this study were 59 financial sector companies listed on the Indonesia Stock Exchange (IDX), the research data totaled 295 samples. This study uses a panel regression model to estimate the extent to which the COVID-19 pandemic predicts changes in Audit Fee and Audit Report Lag. The results of this study indicate that the COVID-19 pandemic has a positive effect on Audit Fee and Audit Report Lag. There is evidence that the COVID-19 pandemic has an influence on audit quality. The results have significant policy implications, especially from the perspective of the Indonesian Public Accountants Association (IAPI), to warn auditors about the increased audit risk caused by the COVID-19 pandemic and the need to compensate with quality audits
Eco-Friendly Innovation Strategy: Analysis of Absorption Capacity and Knowledge Management of MSMEs in Yogyakarta
No full textThis study aims to investigate how absorptive capacity and knowledge management affect green innovation and how the interaction between absorptive capacity and knowledge management affects green innovation, especially in the context of creative industry MSMEs in Yogyakarta. This study was designed using a purposive sampling technique. Data was collected through a survey of 100 MSMEs in the creative product industry sector in the Special Region of Yogyakarta. The research data were processed using the PLS-SEM analysis tool. The research findings indicate that absorptive capacity significantly impacts the implementation of green innovation, while knowledge management does not significantly impact the implementation of green innovation. The interaction between the company's absorptive capacity and knowledge management also does not significantly affect green innovation. The results of this study contribute to the theory and practice for MSMEs to design strategies for implementing green practices and knowledge management to enhance innovation
Bibliometric analysis: sport pedagogy and physical activity in adolescents
No full textResearch in the field of Sport Pedagogy and Adolescent Physical Activity has experienced dynamic development. This study examines trends and advancements in sport pedagogy and adolescent physical activity through a bibliometric analysis approach. By analyzing a total of 714 articles from 2014 to 2024, the study aims to understand the evolution, focus, and contributions of research in this field. Through bibliometric analysis of data obtained from the Scopus database, we investigate scientific publications related to sport pedagogy and adolescent physical activity. The use of VOSviewer software facilitates the visualization of collaboration networks among researchers, institutions, and research topics, providing deeper insights into the structure and dynamics of this research domain. This bibliometric method offers insights into research trends over time, identifies key topics of interest, and highlights contributions from various leading institutions and researchers in the field. The study provides valuable insights for educators, researchers, and policymakers to refine and implement effective physical activity programs aimed at addressing adolescent inactivity and promoting lifelong physical activity. Additionally, this research includes a systematic literature review to map potential future research areas based on current trends, offering comprehensive guidance for upcoming research in this field
Empowering career exploration: Designing a vocational interest instrument for junior high school students
No full textCareer exploration is a critical developmental task during adolescence; however, many junior high school students lack access to effective tools that accurately identify their vocational interests, thereby limiting informed career decision-making. This study addresses the gap by developing the Vocational Interest Scale, grounded in Holland’s RIASEC model, to support career exploration among junior high school students and establish a standardized framework extendable to senior high and vocational school students for higher education guidance. Employing a research and development methodology, the study encompassed a theoretical review of vocational interest constructs and previous instruments, instrument design with expert evaluations, pilot testing, and psychometric validation. The resultant 24-item scale, which measures the six RIASEC domains—Realistic, Investigative, Artistic, Social, Enterprising, and Conventional—was validated via Confirmatory Factor Analysis using Structural Equation Modeling (LISREL 8.80). Results demonstrated strong factor loadings (0.61–0.89), construct reliability of 0.80, and excellent model fit indices (RMSEA = 0.039), confirming the scale’s validity and reliability. This instrument effectively supports students’ career decision-making based on vocational interests and shows potential generalizability across secondary education levels, thus filling a critical gap in vocational assessment and enhancing career guidance practices for adolescents
Psychometric properties of the general conspiracy belief scale using item response theory
No full textEvaluation of the psychometric properties of conspiracy theory belief instruments has been dominated by classical approaches with limitations, especially in dependence on sample size and inaccuracies in item-level analysis. This study aims to fill this gap by applying a polytomous Item Response Theory (IRT) approach to reanalyze the General Conspiracy Belief Scale (GCBS). This study aims to re-examine the psychometric properties of the GCBS with an IRT approach to produce measurements that are more precise and independent of sample characteristics. The research design used was a quantitative replication utilizing secondary data from 2,495 students at the college level. The instrument used consisted of 15 items on a five-category Likert scale. The analysis was conducted using three polynomial IRT models, namely the Graded Response Model (GRM), Partial Credit Model (PCM), and Generalized Partial Credit Model (GPCM), with the help of R software. The results showed that the GRM model was the model that best fit the data, with most items showing high distinctiveness and providing maximum information on respondents with low to moderate levels of conspiratorial belief. Empirical marginal reliability coefficients were high, indicating that the instrument's internal consistency was perfect. This study contributes to the field by offering a more robust and nuanced psychometric evaluation of the GCBS through IRT, providing researchers with a validated framework for assessing conspiracy beliefs with higher accuracy and scale precision. However, the limitation of this study lies in the use of secondary data sourced from one particular population group, so the generalizability of the findings still needs to be further examined in a more diverse context
Diagnosing students’ difficulties and strategies to overcome them in physics learning
No full textDiagnosing students' abilities in learning physics is crucial so that learning designs can be tailored to students' actual learning conditions. This study aims to diagnose students' abilities in physics and identify appropriate learning strategies used by physics teachers according to students' needs. The study employed a mixed-methods approach, involving 163 students and five physics teachers from five high schools in Indonesia. The research instruments consisted of a two-tier, 15-item multiple-choice test administered via Microsoft Forms and a semi-structured interview guide for physics teachers. Quantitative data were analyzed descriptively using statistical categorization, while qualitative data were thematically analyzed to identify relevant learning strategies. The diagnostic results indicated that students' abilities in critical thinking, problem-solving, and scientific literacy were in the moderate category, while their conceptual understanding and numerical abilities were in the low category. Furthermore, most students experienced false-negative errors, indicating that they understood physics material conceptually but had difficulty applying those concepts to solve contextual problems. These findings suggest that students' learning difficulties stem from challenges in transferring conceptual knowledge into problem-solving situations. Therefore, teachers are encouraged to implement problem-based learning strategies that guide students in constructing their knowledge through scientific inquiry to find solutions based on accurate physics concepts