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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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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 7 Documents
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Search results for , issue "Vol 25, No 1 (2017): The International Journal of Accounting and Business Society" : 7 Documents clear
To interpret the values of Bundo Kanduang in the Internal Control System Djuharni, Darti
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.8

Abstract

This research is to reveal the value of Bundo Kanduang in Internal Control System. Bundo Kanduang is a nickname given to a woman who can be an example both in the family and in the community. As a role model, many values can be learned and passed on to future generations. Data obtained from this research using etnometodhology,  then analyzed by using indexicality and reflexivity based on Bundo Kanduang’s values. The findings of this study indicate that the internal control carried out in this business raises the value of "Raso jo pareso" that is using reason and conscience in action
THE INFLUENCE OF CRITICAL FACTORS ON THE BEHAVIOR INTENTION TO COMPUTERIZED ACCOUNTING SYSTEMS (CAS) IN CEMENT MANUFACTURES IN LIBYA Abdullah Naheb, Omran; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.7

Abstract

Due to the rapid  change  in technology,  businesses  prefer  to track  monetary  transactions using computerized system and the advancements in information technology have eventually led to the introduction  of  Computerized  Accounting  Systems (CAS) to  help  produce  relevant,  trusted,  and representative  financial reports for both management and external users for decision-making without errors.  The shifting from conventional accounting system in Libyan organizations to Computerized Accounting Systems (CAS) resulted in some company’s staff’s resistance on the adoption of the new technologies. Therefore, this study aims to examine the Influence of Critical  Factors  on the Behavior Intention to Computerized Accounting Systems (CAS) In Cement Manufactures  In Libya which are, Performance    Expectancy,   Effort   Expectancy,   Facilitating  Conditions,   Self-efficacy  and   Task- technology fit (TTF) to accountant  Behavioral  Intentions  (ABI) of using (CAS) in Libyans cements organizations. This study utilized quantitative  research  method and survey questionnaires  distributed 240  forms to  employee  of in  accounting  and  finance  department  in  four  biggest  Libyan  cement manufacturers,  Al- Murgab,  Lubda,  Souk Al khamis  and  Zalitan.  The 189 returned forms were analyzed using PLS software.  The result  of analysis  hypothesis revealed  that  there  is a significant effect among  all  variables  to  Behavioral  Intentions,  but,  only,  Effort  Expectancy  does  not  have impacts   on   the   Behavior   Intention   to   Computerized   Accounting   Systems  (CAS)  In   Cement Manufactures In Libya.
DECONSTRUCTION OF TAX AMNESTY IN BASED ON PANCASILA VALUES: THE CASE OF INDONESIA Darmayasa, I Nyoman; Sudarma, I Made; Achsin, H.M.; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.2

Abstract

The main objective of this study is to deconstruct tax amnesty based on Indonesia’s Principles (Pancasila) values. A post-modern paradigm is used to deconstruct current tax amnesty. The methodology used in this research is a combination of Derrida’s deconstruction and Latif’s thought on historicity, rationality, and actuality. The results show that the initial design of tax amnesty is repatriation, which is inferior in the development of taxpayers’ character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty, civility, and mutual cooperation are used in a reverse hierarchy of the before mentioned tax amnesty logos. The result of deconstruction is tax amnesty based on Pancasila in order to construct social justice.Tax amnesty is a current issue; however, only a limited number of research was dedicated on the philosophy of tax amnesty law. The research offers new meaning to tax amnesty based on Pancasila values which may encourage voluntary tax compliance.
Public Sector’s Managerial and Financial Accountability ISLAMIYAH, YUNITA
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.4

Abstract

Abstract The aims of this study is to explore the financial and managerial accountability of public sector and its institutionalization. The process of institutionalization was comprehended through the perspective of New Institutional Theory (NIT). The Type of this research is qualitative approach using a case study in The Government of Jombang in Indonesia. The New Institutional Theory (NIT) in organizational studies is related to the fact that the structure of an organization is influenced by the social environment where it is located. Organization has a function to maintain its existence through the process of adaptation or institutionalization. Symptoms of isomorphism occurs where the formal organization similar to the environment through the mechanism of coercive, normative and mimetic. On financial accountability, coercive and normative mechanisms seem to be the most dominant. While on managerial accountability, the coercive mechanisms is the most dominant. Decoupling behavior emerges as a response of the organization in addressing changes in financial and managerial accountability. The response shown in the process of institutionalization of financial accountability is acquiescence and compromise strategy. While, managerial accountability tends to use acquiescence and avoidance strategy. Financial accountability has been institutionalized in everyday practice of organization members. Meanwhile, managerial accountability, is a mere formality for compliance with regulations (ceremonial administrative). The results showed that the mechanism of Reward and Punishment (RNP) from the central government supports the process of institutionalization of accountability.
FACTORS AFFECTING STOCK EXCHANGE INVESTMENT IN KURDISTAN Anwar, Kofand
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.5

Abstract

The purpose of this research is to examine the factors affecting stock exchange investment in Kurdistan and particularly in Erbil. Developing countries can also make use of these markets to develop their economy, though this process could be something new for some developing countries. The stock exchange investment is often the choice for businesses seeking lucrative investment deals. As the place where monetary transactions are made, investors usually take their chances in these markets based on studying expected revenues and risks accompanying said investments. Investors usually avoid high-revenue investments due to the great risks accompanying them and accept low-risk investments with little revenues. A quantitative method used to analyse the present research. The study was carried in Erbil. The researcher distributed 100 questionnaires, only 71 questionnaires were received and being completed properly. The researcher used single regression analysis in order to find factors affecting investment in stock exchange. The findings revealed that the highest value among all variables was supply & demand factor that influence stock, the second highest value was for economy factor then the third factor was competition factor and lastly the lowest value was for politic factor. According the findings, it seems that supply and demand play an essential role in investment in stock exchange in Kurdistan.
Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages Onyango, Sylvester
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.1

Abstract

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.
THE CORRELATION BETWEEN SUSTAINABLE VALUE ADDED AND FINANCIAL PERFORMANCE AMONG INDONESIAN LISTED COMPANIES Tedjobuwono, Robertus
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): 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.2017.25.1.6

Abstract

Sustainability awareness is growing very fast in the society and companies. A lotof companies do Corporate Social Responsibility (CSR) to satisfy stakeholders,while in return they expect to get a better performance. This research discusses the correlation of sustainability performance to financial performance, by usingsustainable value added as a mean of measurement. This measurement monetize the impact of environmental and society performance, so the performance can be measured precisely. This research uses Spearman Correlation to analyze the correlation of thirty-four samples. From this research, it is found that there is correlation between CSR and financial performance

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