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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 22, No 1 (2014): The International Journal of Accounting and Business Society" : 6 Documents clear
LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS Wiyarni, Wiyarni; Triyuwono, Iwan; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders.  Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting.  This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader. Key words: Javanese traditional market, grounded theory, living in harmony.
INTERPRETIVE ETHNOACCOUNTING: UNDERSTANDING ETHNOGRAPHYIN THE ACCOUNTING RESEARCH FIELDS Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The purpose of the paper is to explore a practical model of ethnography research method for ethnoaccountingsocial and culture. Ethnography is a aninterpretive account of what is lived and understood of a cultureof accounting phenomena. This culture is itself a contextual process that is ongoing, elusive and constantly modified.Ethnoaccounting is a terms used to elucidate where accounting phenomena contextually engaged in society and/ or organization.   Clear steps are introduced where an accounting researcher interested to become an accounting ethnographer. The steps are ranging from understanding the history of ethnography, variety ethnographies, and Preparing for ethnography, to interpretation and reflexivity. Two ethnoaccounting research are described to elucidate the use of ethnography in accounting fields which are Nestle’s creative shared value and the history of accounting practices in the era of the King of Udayana. In an essence, ethnography could provide a mode of social and cultural interpretations hidden in the accounting fields.
ON HOLISTIC WISDOM CORE DATUM ACCOUNTING: SHIFTING FROM ACCOUNTING INCOME TO VALUE ADDED ACCOUNTING Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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This article is designed to create value added accounting concept based on holistic wisdom as supplant of income concept based on conventional accounting. The methodology used is The General Theory of Science from Hidayat Nataatmadja to build a value added concept with harmonious parity, kewargaan (citizenship) and iman (faith). Step one is to detect how accounting is used for Neoliberalism despotism tools that do not match harmonious parity. This is an agenda to enable MNCs (Multi National Companies) to “jail” accounting, therefore accounting must be limited-holders orientation designed and formed in conventional financial statement structures. In addition, there is a power need from accounting politics, which are the IAI and national-international networks. For deep interaction analysis, theoretical and political designs are needed to investigate income concept and advanced development from social and environmental accounting approach. Step two, using harmonious citizenship to develop accounting income concept that is free from Neoliberalism clutch, value added concept is employed. However, value-added concept needs to move further towards value added accounting based on holistic wisdom. The result, value added accounting has twelve chakra(s). Accounting does not just take sides to limited-holders, but must also take sides to broadening stakeholders, pro people and environment with God Consciousness based on harmonious iman. This is called holistic holders.   Key Words: neoliberalism, limited-holders, holistic-holders, value added with holistic wisdom, knowledge of universe, faith-parity-citizenship concordance.
REDUCTION INSHIPMENT DELINQUENCIES ANDPRODUCT LEAD TIME ONENHANCING CUSTOMER SERVICE: A CASE STUDY kumar, Gopa; k, Jayaraman; Kiumarsi, s
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract: REDUCTION INSHIPMENT DELINQUENCIES ANDPRODUCT LEAD TIME ONENHANCING CUSTOMER SERVICE: A CASE STUDY. Customer service plays an important role in an organization's ability to generate income and revenue. From this perspective, customer service should be included as part of an overall approach to systematic improvement. A customer service experience can change the entire perception a customer has of the organization. The present paper identifies the current weaknesses of an electronic companyin terms of shipment delinquencies and long product lead-times and to propose recommendations to the company to overcome the issues towards enhancing customer service. The paper investigates the organizations’ internal and external environment factors towards establishing strengths and opportunities and further analyzing the various problems faced in order to establish the root-cause components. A list of recommendations are proposed through which the company may be able to enhance its level of customer service, increase its market share and sustain in the industry as a serious and viable contender.   Keyword: Shipment; Lead-Time; Product Inventory; Customer Service
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FIRM FINANCIAL PERFORMANCE IN MINING AND NATURAL RESOURCES INDUSTRY Prihatiningtias, Yeney Widya; Dayanti, Nadia
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Business operations nowadays should not only pursue profits, but also contribute positively to the society as well as environment. This is because people currently have become more critical to the need of social control over the business. Business then has to respond this through the implementation of Corporate Social Responsibility (CSR) and disclose the activities related to it into the form of CSR disclosure. In line with this phenomenon, the purpose of this research is to examine the influence of CSR disclosure to firm financial performance. The legitimacy theory, the stakeholder theory as well as the agency theory are used in building the research framework in relation to CSR disclosure and its effect to firm financial performance. The study is conducted quantitatively by using natural resources and mining corporations listed in the Indonesian Stock Exchange from 2010-2012 as the samples. Meanwhile, the independent variable is CSR disclosure proxied by Corporate Social Disclosure Index (CSDI) and the control variables are firm financial performance represented by Return on Equity (ROE) and Cumulative Abnormal Return (CAR). Leverage, growth opportunities, firm size, and stock beta are used as control variables. To find out the relationship between the variables, the multiple regression test was applied. Finally, the results indicate that the sign of the relationships are positive but not significant. This means that although the perspective that socially responsible firm may be associated with a set of economic benefits, it is now still emerging but now yet settled in the Indonesian context.   Keywords: Corporate Social Responsibility Disclosure, Firm Financial Performance, Mining and Natural Resources Industry
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
Publisher : Accounting Department,

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Abstract

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

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