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Contact Name
Oki Wahyu Setiawan
Contact Email
ijabs@ub.ac.id
Phone
+6281311722528
Journal Mail Official
ijabs@ub.ac.id
Editorial Address
Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
Location
Kota malang,
Jawa timur
INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Articles 188 Documents
INTEGRATING MAKNA AS FOUNDATION FOR CURRICULUM EDUCATION OF ACCOUNTING PROFESSIONS Sewade, Jurana Nurdin
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.07

Abstract

This paper aims to uncover  the role of moral values, akhlak[1], and nationalism (abbreviated as MAKNA[2]) in the curriculum of professional education accountant (PPAk). This is done to find out how important the moral values, akhlak values, and nationalime role and diitegrasikan in curriculum PPAk for accountants and candidates of Accountants. The approach used in this research is constructive approach. Informants in this study consists of 4 informants who can represent the accountants from various circles. The four informants are each representing IAI, PPAk Officers at a university in Indonesia, accountant educators PPAk and PPAk students who are still active lectures on PPAk. The idea of this paper arises because the dominant PPAk reality developed in Indonesia today represents the western education model, where the reality of accounting education is loaded with capitalistic, anthropocentric, pragmatic, and hedonic values. The findings of this study consist of  3, namely: first that moral values, akhlak, and nationalism in the curriculum PPAk is not necessary because the previous education has been given, in other words MAKNA in PPAk has been expired or expired because it has been given at ladder Education before. Secondly, that moral-related education, akhlak, and nationalism should be delegated to the relevant institutions dealing with education in that field certifed. Thirdly, moral values, akhlak, and nationalism in the curriculum of PPAk should be applied in order to increase moral awareness, akhlak, and nationalism for accountants in the future by integrating them in the existing curriculum, in the hope of creating accountants with high moral and akhlak, and Soulless nationalism. Curriculum Based on accounting education in accounting education is a necessity to be done in Indonesia in order to realize the liberation of accounting education from the domination of western capitalism.[1] Akhlak  in terminology means the behavior of a person who is needed by a conscious desire to do something good deeds. How to distinguish akhlak, morals, and ethics in the sense to determine good or bad human beings use benchmarks of reason, thought or ratio, in moral use benchmark norms that develop in society (customs). While in akhlak to determine both the bad use of Al-Quran and Al-hadith.[2] Makna in Indonesian is also called mean in English, which means to have meaning.
Timing: ls That All There ls? Maher, Robert
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting standard setters in North America, and around the world have promulgated numerous pronouncements on financial reponing. I would like to suggest that all of the diverse issues covered by these pronouncements are directly related. They all arise from timing, The problem that is central to accrual accounting. Appropriate recognition of this fact might make the study and practice of accounting much simpler than is currently the case.
REGULATION HEGEMONY AND ACCOUNTABILITY OF THE LOCAL GOVERNMENT: A STUDY ON REGIONAL FINANCIAL MANAGEMENT IN INDONESIA Witono, Banu; Sukoharsono, Eko Ganis; *, Nurkholis; *, Roekhudin
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

AbstractObjectives - The purpose of this study is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability.Research method approach - This study uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management.Findings - The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to vertical accountability rather than horizontal (public) accountability .Practical implications -  Changes in regional autonomy regulations have led to increasing dominance of the central government to the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances.Social implications - Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability).Originality / Value - This study contributes to uncovering the facts that occur related to regional financial management, so that it can provide input to the government in the implementation of regional government accountability.Keywords: Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony.Paper Type: Research Paper
THE CORRELATION BETWEEN SUSTAINABLE VALUE ADDED AND FINANCIAL PERFORMANCE AMONG INDONESIAN LISTED COMPANIES Tedjobuwono, Robertus
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.6

Abstract

Sustainability awareness is growing very fast in the society and companies. A lotof companies do Corporate Social Responsibility (CSR) to satisfy stakeholders,while in return they expect to get a better performance. This research discusses the correlation of sustainability performance to financial performance, by usingsustainable value added as a mean of measurement. This measurement monetize the impact of environmental and society performance, so the performance can be measured precisely. This research uses Spearman Correlation to analyze the correlation of thirty-four samples. From this research, it is found that there is correlation between CSR and financial performance
PACITAN DISTRICT GOVERNMENT POLICY IMPLEMENTATION IN THE SUGAR COCONUT INDUSTRY PROMOTION AND DEVELOPMENT ON FTA *, Supomo; Sukoharsono, Eko Ganis; Bangun, Wike; Setyowati, Endah
The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.3.1

Abstract

The implementation of free trade agreements has consequences for product competitiveness, both competitiveness in the international market and competitiveness in the domestic market (Ministry of Trade of the Republic of Indonesia, 2011). An alternative strategy that can be done in an effort to deal with free trade is to create and produce superior products that are not the result of assistance from other countries, so that these goods have a strong bargaining position in the global economy. One industry that is local and has the advantage of this product is the coconut sugar industry. One of the best coconut sugar producers in Indonesia is Pacitan Regency. The importance of the industry based on coconut sugar for the people in Pacitan Regency has an important value, so that the function and role of the government is very much needed to increase the existing coconut sugar industry. The purpose of this study was to analyze the potential of coconut sugar SMEs in Pacitan District, analyze the constraints in the development of coconut sugar SMIs and analyze the role of local governments in facilitating coconut sugar SMEs. Retrieval of data in this study includes field observations, document studies and interviews with all stakeholders such as coconut sugar industry players, consumers, Micro Cooperative and Business Services and the Pacitan Regency Industry and Trade Office. Data analysis techniques use interactive analysis. Pacitan Regency is one of the best coconut sugar producing regions in Indonesia with a total of brown sugar industry which is as many as 5,115 units. This sugar industry can absorb 10,220 workers or 39.03% of the workforce in Pacitan Regency. This is due to the large number of raw materials in the area of Pacitan Regency. The coconut sugar industry is currently experiencing two obstacles in its production process and marketing. The Micro Cooperative and Business Office and the Pacitan Regency Industry and Trade Office in order to increase coconut sugar SMIs carry out coaching and facilitation. The guidance and facilitation includes training, work equipment facilities, product legality facilities, promotional facilities and capital facilities.
ANALYZING THE CONCEPTUAL MODEL OF SERVICE QUALITY AND ITS RELATIONSHIP WITH GUESTS’ SATISFACTION: A STUDY OF HOTELS IN ERBIL Anwar, Kofand
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.01

Abstract

Nowadays most industries used service quality in various field.  All industries are implementing five service quality dimensions; these dimensions are tangible, assurance, reliability, responsiveness, and empathy. The main aim of this research is to investigate hotels’ service quality and its affect on guests’ satisfaction in Erbil. Moreover, to find which service quality dimension has more affect than the other quality dimensions. The researcher utilized a quantitative research method to measure the relationship between each service quality dimension on guests’ satisfaction. A questionnaire was adapted and distributed on guests at hotels in Erbil. 111 questionnaires completed and received from hotel guests in Erbil. The findings showed that the responsive as service dimension had the highest value; on the other hand assurance as service dimension had the lowest value.
REVEALING TAX AVOIDANCE IN THE FAMILY-OWNED COMPANY: ETHNOMETHODOLOGY STUDY Maron, Wempi; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.06

Abstract

This paper dismantles the occurance of Tax Avoidance found in the family company in Malang. The method used in this research is etnomethodology, a method that is used to investigate indexical expressions and other practical actions as a unified settlement that is being done (the organized Tax Avoidance) and how to apprehed their everyday world. It is mentioned in the beginning that there are a number of factors which cause tax avoidance, that is a drive to "enrich" themselves faster, gluttony, stingy, and a number of lust rage. It is also revealed that the practice of trailing attitude is driven by a fact that there are companies which do not pay taxes but they are safe. The presence of the National Land Agency (Badan Pertanahan Nasional), local governments and tax officials who must be "serviced", in fact also trigger the occurrence of tax avoidance. These kind of activities were uncovered due to the fictitious reports. There were no data and report books, the bank account is mixed between the personal and company affairs. They create their own cheating reports which are set up by themselves. They even wish that the tax officials do not need to check the tax affairs in the company if it is possible. Thus, the data reported are all fictitious and the bank flux does not appear. They are all manipulative reports. The impacts of this situation are very much felt by the employees, such as the emergence of envy, suspicion among them, being tensed when they have to manipulate data, blaming on each other, and throwing out reponsibilities to each other. Psychologically, the impact to employees leads to being depressed and stressed due to the unclear payroll, resentmented, and hurt because of unfair treatments. Lastly, it is revealed that the solution to some of these problems are by apologizing and doing permissive attitude, such as “we apologize for any error, please help us, thank you profusely”, and any kinds of apologies which will get prevalent from others. Those attitudes are also followed by permissive attitudes, for instance stating that “what we are doing is an emergency, and that the condition is very much stangling making the company havino other better choice, so please understand”. As a practical implication, this Tax Avoidance practices can bring collusion, nepotism, and even corruptions to various stakeholders, such as National Land Agency (Badan Pertanahan Nasional), the local government, tax officers and tax consultants due to the susceptible of informal negotiation.
Balancing Performance Measurement By Using The Tradition Of Islam, Tao, And Java Triyuwono, Iwan
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Traditional financial measurement (e.g. return on investment) is usually utilized to measure management performance. However, it does not adequately represent the real performance of management. An alternative is offered, i.e. “Balanced Scorecard” (BS).  It is not only treated as a performance measurement, but also as strategic management systems.  BS is more extensive and equitable than the traditional one. This paper evaluates and examines the gender of traditional financial measurement (ROI) and BS through a cultural analysis, i.e. Islam, Tao and Javanese tradition.  Having evaluating the gender of the measurements, the paper continually evaluates their weaknesses and attempts to reformulate them in a proper manner.  An instrument of analysis is formulated based on Islam, Tao and Javanese tradition.  In essence, the instrument utilizes “synergy of binary opposition” which deconstructs “the Center” through internalizing “the others.” The results of the analysis indicate that the performance measurements are strongly masculine-laden.  The masculine values are the ones that tend to be expansive and destructive for social orders of human life and natural environment.  To eliminate the negative effects of the masculine values, the paper suggests modification of the performance measurements by harmonizing and balancing masculine values with feminine ones. Key words: return on investment, balanced scorecard, deconstruction, binary opposition, Islam, Tao, Javanese tradition, Masculine and feminine values
THE EFFECT OF PACKAGING, SATISFACTION AND IMAGE ON CUSTOMER LOYALTY OF THE EL RAYHAN COMPANY El Gammudi, Ahmed Khaled; Salim, Ubud; Sabil, Ananda
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.1.01

Abstract

This study is aimed at investigating the effect of packaging, satisfaction, and image on customer loyalty to The El Rayhan Company, Libya. The questionnaires are employed to collect the data. The resultreveals that packaging has a positive effect on customer loyalty. Moreover, satisfaction and image affect directly on customer loyalty. However, the highest effect in this study is the packaging effect on customer loyalty.
A Study On The Influence Of Characteristics Of Organizational Culture To The Work Performance Wagner, B.G.
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The discussion and analysis adopted the theory of Charles Hampden-Turner's organisational culture characteristics, which cover individual to culture (XI), reciprocal values (X2), cybernetic changes (X3), affirmation (X4), communications (X5), sense of continuity and identity (X6), coherent point of view (X7), rewarders of excellence (Xg), and following patterns (Xg).  The sample is 26% of population applying the statistical instrument Multiple Regression to calculate the most determining (significant) variables to the employees' work performance,from four available departments of PT Singer Industries Indoensia. The study conveyed the findings that AFFIRMATION, SENSE OF CONTINUITY AND IDENTIY, and REWARDERS OF EXCELLENCE are the most significant variables to the work performance at PT Singer Industries Indonesia, Tbk.. The previous similar studies on organisational Structure conducted at PT Telkom, and PLN Pesero, Malang, utilising different supportive theories, are used as references.  The findings of this research at PT Singer Industries Indonesia, Tbk. explained a strong correlation (82.2%) and variables explained 67.6% the work performance of the employees.  The more sample size might explain more detailed correlation between the characteristics of organisational culture to the work performance.

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