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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 1 (2018): The International Journal of Accounting and Business Society" : 5 Documents clear
STRATEGIES TO IMPROVE THE SUSTAINABILITY IN PROMOTING TRANSPARENCY, ACCOUNTABILITY AND ANTI-CORRUPTION: AN IMAGINARY DIALOGUE Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.3

Abstract

The paper is an imaginary dialogue. The dialogue is between two professionals: SDGist and Auditor. To bring up their imagination, postmodernism is used to explore the dialogue. Both are trying to discuss the current issues on SDGs. The objective of the paper is to explicate strategies to improve SDGs in promoting transparency, accountability and anti-corruption, which is in particular to promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels, especially on the Goal 16.4 to 16.6.The result of the dialogue, there are 9 strategies to improve the SDGs in promoting transparency, accountability and anti-corruption. They are the ICSP on SDGs Implementation: Socializing the Sustainability Reporting, implementing of e-government, promoting more investment, fitting policies nationally and internationally relevant to the goal 16.4 to 16.6, supporting inclusive growth and well being, ensuring the 5Ps’ sustainability, promoting partnerships, strengthening data availability and capacity, and facilitating follow up and review.
THE INFLUENCE OF FISCAL DECENTRALIZATION, ORGANIZATIONAL COMMITMENT AND LEADERSHIP STYLE ON THE PERFORMANCE OF REGIONAL APPARATUS ORGANIZATIONS (OPD) Trianda, Syahrial; Sukoharsono, Eko Ganis; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.6

Abstract

This study aims to examine the effect of fiscal decentralization, organizational commitment and leadership style on OPD performance. This study uses a quantitative approach with explanatory research which is useful to analyze how a variable affects other variables for hypothesis testing. Respondents in this study were Head of OPD (Echelon II and Echelon III) in Batu City Government, Malang City, and Malang Regency. Sampling technique used by using Saturated Sampling Method, using survey method to 120 Head of OPD. This research uses Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis tool, with the help of WarpPLS 3.0 software. The result of hypothesis testing shows that fiscal decentralization has a positive effect on OPD performance. This means that with increased understanding of fiscal decentralization will be able to improve OPD performance. In terms of the type of leadership style itself shows good results and has a positive and significant effect on OPD performance. While the organizational commitment variable can not affect the performance of OPD.
THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING Al-Dmour, Ahmed
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.5

Abstract

This study aims to examine the relationships of the reliability of the Accounting Information System (AIS) based on the implementation of SysTrust's framework (principles and criteria) as an internal control method to the business performance and the mediating role of the quality of financial reporting in this relationship among Jordanian public listed companies. – Based on the literature review and contingency theory; an integrated conceptual framework was developed to guide this study. The study's conceptual framework consists of three major constructs: the reliability of AIS was conceptualized and measured by the SysTrust's framework (principles and criteria) the business performance was measured by the financial and non-financial indicators and the quality of financial reporting was conceptualized and measured by the IASB's framework fundamental qualitative characteristics. A total of 239 responses were obtained through a self-administered questionnaire from PLCs in the Amman stock market. The empirical findings of the study suggest that the reliability of the AIS is based on the implementation of SysTrust’s framework has a significant and positive relation to business performance and the quality of financial reporting significantly mediate the relationship.
IMPROVING TRADITIONAL MARKET CUSTOMER LOYALTY (REVISIT CONSUMER BEHAVIOUR MODEL USING CONSUMER EXPERIENCE) Ayuni, Risca Fitri; Hussein, Ananda Sabil; Hapsari, Radhita
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.2

Abstract

The main purpose of this study is to explore any dimension from traditional market consumer’s experiences that could affect their behaviour. The variables included in this study are experience quality, perceived value, visitor’s satisfaction, and customer loyalty. This study divided into two phases: exploring any indicators that construct the experience quality of traditional market’s customer using Exploratory Factor Analysis, and analysing the relationship between the variables on the model. In the first phase, the data was collected by doing a Focus Discussion Group that consist of six to nine traditional market’s customers. The data for the second phase was collected by questionnaire on 250 traditional market’s customer. This study found there are seven indicators that could construct the experience quality of traditional market’s customer, however the experience quality is found to have no significant effect toward customer loyalty. In addition perceived value and visitor’s satisfaction is proved to have significant effect toward customer loyalty, thus these two variables could fully mediate the relationship between experience quality and customer loyalty.
FACTORS AFFECTING INTEREST RATE AND ITS RELATION WITH BANKS’ PROFITABILITY Ali, Barzan Omar
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.4

Abstract

The aim of this study is to investigate the factors influencing interest rates and its relationship with private banks profitability in Erbil. The research was conducted at private banks in Erbil. The researcher attempted to find out the most of significance factor that affects interest rates and its relationship with banks Profitability. However, the researcher gathered data from employees at different level of management at private banks in Erbil. The researcher distributed 300 questionnaires, but only 238 questionnaires were received from employees and been completed. The researcher used a quantitative research method to find out the most of significance factor that affects interest rates and its relationship with banks Profitability. The findings of multiple regression analysis revealed that the highest value was for economic growth, the B value =.812, this indicates that economic growth significantly and positively effects interest rates as a result maximize bank’s Profitability.

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