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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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Jawa timur
INDONESIA
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 3 Documents
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Search results for , issue "Vol 12, No 1 (2004): The International Journal of Accounting and Business Society" : 3 Documents clear
Customer Service In An Auditor-Auditee Relationship Kitindi, E.G.; Gunda, M.
The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Drawing on marketing concepts, this study was undertaken to determine whether auditors in Botswana have positioned themselves to provide the best customer service to their clients. Auditors in Botswana are found to be concerned about customer service and retention, and have instituted measures that are expected to enable them provide quality service. In addition to adherence to professional and statory requirements, auditors provide some other services beyond auditing. The study finds out however that auditor and their clients have different perceptions on auditors responsibilities. Suggestions are given at the end to bridge this perception gap. Keywords: Auditors, auditees, customers service, customer relationship. Expectation gap.
How Fast Tobacco Can Be: The Logistical Process at Rothmans of Pall Mall Indonesia in the 1997 Indonesian Economic Crisis Heijden, R.J.E. van der; Wagner, B.G.; Sukoharsono, E. G.
The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Every year Rothmans International Group publishes a geographical business report.  In  this  report  the  different  Asian  geographical  regions  are compared  with  one  another  concerning  profit,  costs,  sales  etc.  Before 1996, Rothmans of Pall Mall Indonesia was always at the 1st place concerning profit. This is because of the low costs spent in Indonesia.  In 1996 profits were declining and their place at the hit list was taken by Malaysia. This wakened the management in Jakarta and Malang. The Profit numbers were still declining due the higher costs than expected (sales maintain constant). The costs increased in the year of 1996 with 10% (usually between 4% and 6%). Those 10% total for a RP 2,6 billion:  1996.
Dividend Yield and Price-Earnings Ratio: A Further Look Imam, Shahed
The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The dividend Yield and Price Earnings Ratio are two widely used measures of share valuation. This paper presents the value relevance controversy of these two measures. It reveals that both D/Y and P/E provide useful information to rational investors but D/Y can vary independently of the value of the company and P/E ratio is also uninformative. Keywords: Earnings, lnfomation, Dividend, Valuation, Growth, Uncertainty.

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