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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
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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 209 Documents
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
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
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.
ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT Sari, Lita Permata; Djamhuri, Ali; Kamayanti, Ari
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance – focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The study’s main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010.Keywords: accrual accounting, organization change, new institutional theory
MANAGING ENVIRONMENTAL AND ECONOMIC PERFORMANCE: A REVIEW OF THEORY AND PRACTICE ON PERFORMANCE MEASUREMENT Tsu Way, Stephanie Phang; Nabiha, A.K. Siti; Jalaludin, Dayana
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
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As businesses struggle to maintain sustainability, a great deal of interest has focused on the issues of performance measurement systems. This paper provides a literature review on the evolution of performance measurement systems, from the traditional performance measures to the sustainable balanced scorecard. More importantly, this paper highlights the vital role of sustainable balanced scorecard as a tool that manages both economic and environmental performance. Majority of the existing sustainable balanced scorecard studies were found to be of normative nature giving limited information on how the integration process between economic and environmental dimensions is being carried out via balanced scorecard. Future research is needed to enhance the understanding of the role of the sustainable balanced scorecard as an important tool in the management of economic and environmental performance in the organization.Keywords:  Balanced Scorecard, Environmental management, Sustainability, Eco-efficiency
ROLE OF RELIGION MOTIVES AND BRAND IMAGE TOWARDS CONSUMER SATISFACTION AND CONSUMER LOYALTY OF ISLAMIC BANKING Ayuni, Risca Fitri; Hussein, Ananda Sabil; Handrito, Radityo
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Islamic/ sharia labelling on every product have mass impact on consumer behavior on consumption. Shari’ label originally created to capture niche segment who very concern on islamic value of banking. In fact, non-moslem also interested and become loyal consumer on those product. This study address to answer what is role of religion motibes and brand image through satisfaction and loyalty in banking industry. Study found that religion motives (sharia principles) impacts brand image and plays significant role on determining consumer satisfaction and loyalty.Keyword: Islamic banking, religion, brand image, satisfaction, loyalty
Management Accounting in Indonesia: Analysis of Current Systems, Potential for Change and Forces behind Innovation Jermias, Johny; Armitage, Howard M
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The paper begins with a- description of the current practice of management accounting in Indonesia and the degree to which management accounting systems and management accountants are expected to change during the next five years. This is followed by an empirical examination of the relationship between management accounting innovation in lndonesia and such factors as organization hierarchy, system design, company performance, size, and age. As predicted, results from this study indicated that the level of management accounting system innovation can be predicted by the level of hierarchy and the nature of organizational design. Increased hierarchy has a negative association with innovation in management accounting systems. Similarly, organizations that are process oriented use more innovative management accounting systems than functionally oriented organization. Key words: innovation, management accounting, hierarchy, lndonesia.
International Accounting Standards Harmonisation: The Case of Iran Privatisation Roudaki, Jamal
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

Accounting standards harmonisation literature shows that from the beginning of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock market authorities of developed and developing countries more than ever before. Consequently number of countries chose to join the IAS users have increased dramatically in recent years. The objective of this paper is to explore how Iranian Accounting Standards Board achieves harmonisation with IASs and IFRSs while government using some efforts to develop local stock market as means of privatisation. Tehran Stock Exchange which is involved in the third wave of country privatisation required companies to prepare their financial reports using National Accounting Standards. These standards are in harmony with IASs and IFRs as they are developed based on the same procedure of IASB’s “due process”. In the same way, proposed projects of Iran Accounting Standards Boards aim to develop conceptual framework in order to establish a platform for standard setting. Due to recent development in privatisation in relation to internationally harmonised national accounting and auditing standards the standard setting in Iran is in the state of flex national and international wise. Key words: International Standards Harmonisation, International Accounting Standards, Privatisation and accounting standards, Iran Accounting Standards
The Timeliness of the Botswana Parastatal Annual Report: 1994-1998 Iwisi, Dominick S; Kitindi, Ernest G
The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The corporate annual report is a common media employed by business entities to convey information to interested persons. An important component of the report are the financial statements and the auditors report. Since the report is a primary source of information for shareholders, it is desirable that this informationis provided on a timely basis. The report should also be of quality desirable for meaningful decisions to be made. This study investigated the time it took parastatals in Botswana to have the annual report available. lt also embarked on establishing the quality of the accounts, as indicated by the auditor’s opinion report. The results show that, on average, the Botswana parastatal required 5.35 months to avail the report. This compares unfavorably to other developed countries. However, compared to some other developing countries the results for Botswana parastatals are impressive. Key words: Timeliness, Annual reports, Parastatal, Audit reports

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