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Oki Wahyu Setiawan
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ijabs@ub.ac.id
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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 5 Documents
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Search results for , issue "Vol 26, No 2 (2018): The International Journal of Accounting and Business Society" : 5 Documents clear
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND INFORMATION TECHNOLOGY ON ORGANIZATIONAL LEARNING AND ORGANIZATIONAL CHANGE, AND ITS IMPACT ON EMPLOYEE JOB SATISFACTION (STUDY ON PT PUPUK KALTIM EMPLOYEES) Pasaman, Achmad Bakir; Nimran, Umar; Raharjo, Kusdi; Utami, Hamidah Nayati
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.2

Abstract

The purpose of this study is to examine the effect of transformational leadership and information technology on organizational learning and organizational change and its impact on employee job satisfaction at PT. Pupuk Kaltim. The study is conducted by analyzing the effect between variables consisting of 2 (two) exogenous variables: Transformational Leadership (X1) and Information Technology (X2), and 3 (three) endogenous variables: Organizational Learning (Y1), Organizational Change (Y2) and Employee Job Satisfaction (Y3). This study is designed to answer the problem statements that have been formulated. The study method is an explanatory research. The population is employees of PT. Pupuk Kaltim, where the size of its sample is of 207 respondents. The data is collected using proportional stratified random sampling method to find the effect between exogenous variables and endogenous variables. The findings of the study are from the 9 (nine) hypotheses tested, 8 (eight) hypotheses have significantly affected on the variables studied. The only one which has no significant effect is Transformational Leadership on Employee Job Satisfaction, where it needs to be mediated by organizational learning and organizational change.
DIFFERENT BRANCHES OF GLOBAL ACCOUNTING AND ACCOUNTANTS RESPONSIBILITIES: A STUDY IN BRIEF SPECTRUM Abedin, Rejaul
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.6

Abstract

Modern organizations are increasingly becoming more complex whether it is sole proprietorships, partnerships or Limited Liability Companies (LLC) (and in many cases global) thereby engendering the need for complete, transparent, reliable and accurate information that can be accessed quickly by the assistance of different branches of global professional accountants such as Certified Professional Accountant, Chartered Accountant, Certified Public Accountant, Management Accountant, Cost Accountant, Financial Accountant, General Accountant, Auditor, Tax Accountant, CA, CPA, CMA, CIMA, CFA, CFO, ICPA and so on. Internationally most large business organizations are well organized by a broad and disparate set of shareholders. These shareholders require the information i.e. quantitative (financial) and qualitative (non-financial) relating to their various organizations in order to make ongoing decisions through financially like dividend or non-financially or strategic decisions – which can range from deciding to invest more and hold more shares, sell off part or all of their holdings, take critical decision on the management and boards of the financial institutions and banks etc. Besides, other stakeholders need the information to make decisions relating to lending, taxation, employee benefits and remuneration. It is essential that the quality of decisions that investors can make is largely dependent on the reliable and quality of information available to them. However, one thing that is common to all organizations is that the accountant plays a pivotal role towards the successful achievement of their strategic objectives by ensuring that the critical ingredient required for decision making is prepared and presented in the required format.
THE VALUE RELEVANCE OF EARNING MEASUREMENT USING OHLSON MODEL: A META-ANALYSIS Karyadi, Hari; Subroto, Bambang; Rahman, Aulia Fuad; Maski, Ghozali
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.3

Abstract

The researchers of accounting information value relevance using Ohlson model had operationalized several earnings measurement proxies. The results of the studies indicated that the level of value relevance and significance influence of each proxy varied. This research aimed to combine this diversity and reveal which earnings measurement proxy has significant value relevance. Meta-analysis of 97 published studies using Ohlson model confirmed the significant relationship between earnings and equity market values. This significant relationship was found in the measurement proxy of abnormal earnings, extraordinary earnings before items, earnings per share and net income. Meta-analysis also found that for proxy net income measurement required investigation of moderating variables.
THE INFLUENCE OF FINANCIAL PERFORMANCE AND NON FINANCIAL PERFORMANCE ON ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM THE ISLAMIC BANKS IN INDONESIA Siswanti, Indra
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.4

Abstract

The purpose of this study is to examine the influence of Financial Performance and Non Financial Performance on Islamic Social Responsibility Disclosure of the Islamic Banks in Indonesia. The sample used is 5 banks. The data in this study are secondary data, consists of annual reports of the Islamic banks for the periods of 2010 to 2017.  The analysis technique used is panel data regression. The results of fixed effect model state that duties and responsibilities of sharia supervisory board, compliance sharia principles have a significant influence on Islamic Corporate Social Responsibility disclosure, where as financial performance does not influence on  Islamic Corporate Social Responsibility disclosure. Keywords: Corporate Social Responsibility, Social Islamic Reporting, Financial Performance, and Islamic Corporate Social Responsibility Disclosure
DRAWING UP FRAUD PRACTICES AT XYZ STATE UNIVERSITY AUTOBIOGRAPHY OF EXPENDITURE TREASURER ASSISTANT Rakhmatullah, Hans Wakhida; Irianto, Gugus; Achsin, M.
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.7

Abstract

The objective of this study is to disclose fraud practices in State University XYZ based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study uses autobiographical approach. The result shows that fraud practices occur in work units in State University XYZ. The causes are (a) poor internal control in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that make employees do anything it takes to improve their performance, and (d) pressure from superiors to finish tasks regardless using inappropriate ways. Accountability report of public sector units does not care about appropriateness but document completeness and validity. The report can pass auditor’s surveillance if it is complete and valid.Keywords: fraud, autobiography, accountability report

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