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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 5 Documents
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Search results for , issue "Vol 1, No 1 (1993): The International Journal of Accounting and Business Society" : 5 Documents clear
Ownership Difference and Hospital Performance: A Theoretical Perspective Mohiuddin, S Sultan
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This study looks at the relationship between hospital ownership and hospital performance. Efforts are made to focus on the financial rather than legal attributes of ownership by utilizing and an agency model of firm behaviour. Agency theory is a better of firm performance in hospitals than the property rights paradigm which is often applied. This is especially true where questions of ownership are often mistaken for questions of control. Importantly, the study fail to supports a property rights view of hospital ownership and performance, suggesting instead the importance of influences such as access to capital markets and the agents controlling the firm. These are key ingredients to which hospitals need to respond in today’s competitive environment.
The Genesis of Accounting in Indonesia: The Dutch Colonialism in the Early 17th Century Sukoharsono, E.G.; Gaffikin, Michael J.R.
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The concern of this paper is historical:  it is an inquiry into aspects of the emergence of accounting in Indonesia.  Although the earliest forms and use of money can be traced back to the Moslem (the 7th century) and even the Hindu (the 4th century) periods in Indonesia, little evidence has been found to indicate the early development of record-keeping. It is argued that the early establishment of the Dutch East Indies Company (1609), undoubtedly, is a starting point in the adoption of modern techniques of bookkeeping and that its development has been heavily moulded by the political, social, and economic penetration of Dutch colonialism in Indonesia. Keywords: Indonesian Accounting History, Foucauldian Perspective, Archaeology of Knowledge, Dutch East Indies Company.
Ownership Difference and Hospital Performance: A Theoretical Perspective Mohiuddin, S Sultan
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study looks at the relationship between hospital ownership and hospital performance. Efforts are made to focus on the financial rather than legal attributes of ownership by utilizing and an agency model of firm behaviour. Agency theory is a better of firm performance in hospitals than the property rights paradigm which is often applied. This is especially true where questions of ownership are often mistaken for questions of control. Importantly, the study fail to supports a property rights view of hospital ownership and performance, suggesting instead the importance of influences such as access to capital markets and the agents controlling the firm. These are key ingredients to which hospitals need to respond in today’s competitive environment.
Export Performance of Indonesian Manufactured Goods in Australia Adnan, Muhammad Akhyar
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufactured products to Australia are performing poorly, even if compared to those of Malaysia and Thailand. The objectives of this study is to investigate the factors behind the poor export performance of Indonesian manufactured products in Australia. Two types of research techniques were conducted. Firstly a literature review, which includes the study of the theoretical framework of international trade, previous related research results and collecting secondary data from various sources. These techniques were used to investigate the causal factors from a macro or general point of view. Secondly, mail survey. Two types of questionnaire were designed, one was forwarded to seventy eight Australian importers, and the other was sent to seventy eight Indonesian exporters. These were aimed at investigating the factors behind the problems from a micro or specific point of view. In addition, two interviews were conducted, first with the Indonesian Commercial Attache4 in Canberra, and second with the Director of Indonesian Commercial Office in Sydney. Descriptive and qualitative analysis was applied to major parts of the data obtained, with statistical manipulations applied to the remainder. T-statistic or student test as well as analysis of variance (ANOVA), F-test and orthogonal contrast test were applied to test the significances.The information collected indicates that macro aspects, such as communication problems, Indonesian banking practices, lack of information and shipment seem to play a more significant role in the poor export performance of Indonesian manufactured products to Australia than did the micro or specific aspects like the price and the quality of products. Keywords: Export; Indonesia; Manufactured Goods; Australia.
The Black Scholes Call Option Pricing Model and the Australian Options Market: Where are We after 15 Years Frino, A; Lodh, S C; Khan, E
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The Black Scholes model has not been tested in Australia for about 10 years implying tests previously carried out used data from a developing options market. This study carries out cross sectional tests of the model using the most recent data available. The conclusion, unlike earlier studies, is that the Black Scholes model cannot be rejected, and thus that the market is efficiently pricing options in an unbiased manner (in a Black Scholes sense), or alternatively, that model is capable of effectively pricing options. A unique time series analysis of mispricing is also carried out in order to determine whether this can be attributed to a ‘market learning effect’ over time. There is some evidence of such an effect.  The tests differ from those of previous studies in a number of ways. One of the major limitations of past studies is overcome as the tests do not depend on historical measures of volatility. Special care is taken to exclude possible misleading observations occurring from non-synchronous share option prices. The effects of dividends and the possibility of early exercise are dealt with by exclusion. Controls are also used to limit the possibility of incompatible risk free interest rate proxies having a confounding effect on results.

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