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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 8 Documents
 1 
Search results for , issue "Vol 27, No 2 (2019): The International Journal of Accounting and Business Society" : 8 Documents clear
BOARD OF DIRECTOR’S CHARACTERISTICS, INTELLECTUAL CAPITAL, AND BANK PERFORMANCE An empirical examination of Indonesian Banking Sector Rositha, Annisa Hilmy; Firdausi, Nila; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.1

Abstract

Abstract The purpose of this study is to examine the effect of board of directors’characteristics on intellectual capital and bank performance. This research applies explanatory research with a quantitative approach. The data derived from secondary bank annual report data. The total sample consisted of 12 Indonesian Conventional Banks for a period of 3 years ranging from 2015 to 2017. Partial Least Square (PLS) Analysis is used to analyze the collected data. The results of this study indicated that the board of directors’ characteristics have a positive and significant influence on intellectual capital. Further testing, the board of directors’ characteristics has a positive and significant influence on bank performance. Intellectual Capital has a positive and significant influence on bank performance. Keyword: Corporate Governance, Board of Directors, Intellectual Capital, Bank    Performance, Indonesian Banking
EVALUATION OF TECHNOLOGY ACCEPTANCE MODELS ON ADMISSION OF E-PROCUREMENT INFORMATION SYSTEMS (Case Study in The Office of Goods and Services Procurement Work Unit, Haryati, Tati; Sukoharsono, Eko Ganis; Prasetya, Arik
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.4

Abstract

With the existence of e-Procurement as part of e-Government, it is expected to be able to realize the efficiency and effectiveness of the procurement of goods and services at the Jayawijaya Regency UKPBJ Office. This system is expected to be able to help accelerate development in Jayawijaya Regency so that it does not lag far behind other regions. The aims of study is to evaluate the acceptance of the e-Procurement system by using the Technology Acceptance Model (TAM) at the Jayawijaya Regency UKPBJ office. By using a descriptive qualitative purposive sampling, and snowballing sampling approach with 16 informants, the researcher used triangulation, member checking, the audit trail, and prolonged engagement in the field as a test of credibility. The study shows that the implementation of e-Procurement at the UKPBJ Office is in accordance with existing regulations even though it has not run optimally because of the five principles of procurement of goods and services used, namely efficient, effective, transparent, open, competitive, fair and accountable, only the principle of efficiency, transparent, open and accountable achieved
LEADERSHIP STYLES IN FAMIILY BUSINESS : AN PT MANDIRI SUKSES UTAMA CASE STUDY Soegiri, Hary; Hidayat, WandaGemaPrasadio Akbar; -, Suryanto
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.9

Abstract

AbstractThis study aims to provide insight into the meaning and perception of leadership in the family business at PT Mandiri Sukses Utrama. More specifically, this research tries to understand the family business culture context and its importance in developing leadership. We share the view that organizational realities are negotiated and built on the awareness of collective participants. This study uses interpretative case studies. Interviews, observations and documentary analysis are used to collect data. Family business leadership is embedded in the culture of the community. A leader-owner is not the creator but only the manager of organizational culture because he is also a product of the culture of society. Owners and their inner circle (family and not family members) can collectively play an important role in producing and reproducing legitimate MCS based on the extended family concept. In this case, cultural controls based on shared family norms are the most dominant and simplify process and outcome controls. However, business pragmatism can go hand in hand with culture in providing space for MCS transformation. The family business studied is still run by the first generation of families, does not have a subsidiary. The sample size of this study is limited. This study encourages family business owners to consider the use of strong cultural controls along with bureaucratic control to create sustainable organizations.Keywords: Leadrship Style, Management Control System
ANALYSIS OF INTI - PLASMA PALM OIL PLANTATION PARTNERSHIP's PERFORMANCE IN KUANTAN SINGINGI REGION Lukman, Indra Agus; Ismail, Munawar; -, Sasongko; Budi, Dwi
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.5

Abstract

ABSTRACT The Inti - Plasma partnership program for managing oil palm plantations in Kuantan Singingi Regency is carried out in different forms for each company and has not yet realized the roles equality of stakeholders, especially between farmers / KUD and companies. At PT. CRS and PT. SAR farmers are involved in managing farming, but at PT. TBS farmers are not involved and do not know anything about farming management. Yields and prices of Fresh Fruit Bunch (FFB) are determined unilaterally by the company. Meanwhile, the government's role is still weak for doing supervision. Such conditions create asymmetrical information and the potential for earnings management practices to harm farmers / KUD, thus weakening partnership performance and impacting the  farmers’ welfare.This study aims to analyze and evaluate the performance of the Inti - Plasma partnership management of oil palm plantations in Kuantan Singingi Regency. The focus of the research is on the  field research through a quantitative description analysis approach using Structural Equation Model (SEM) with the help of AMOS 2 software. Observations were made on 5 (five) latent variables namely members participation, stakeholders role, and stakeholder character as exogenous variables, as well as KUD performance and farmer welfare as endogenous variables. The indicator for each latent variable is given based on the Likert scale (1 to 5) obtained from 258 respondents, consisting of companies, banks and farmers.Based on the results of quantitative analysis showed that the model which is compiled based on theory is marginal fit, but all indicators are able to reflect the latent variables. The members participation and the role of stakeholders proved to have a significant effect on KUD performance. Thus, the performance of KUD was very significant and had a direct effect on the farmers’ welfare. Therefore, in order to improve farmers’ welfare, efforts must be made to improve the performance of KUD, especially by increasing the role of farmers and KUD as stakeholders, as well as increasing farmer participation in KUD and in farming management. Kata Kunci : Inti-Plasma partnership, asimmetrical information, KUD performance, farmers’ welfare, SEM 
5Ps STRATEGY FOR COAL MINING GOVERNANCE IN THE PERSPECTIIVE OF SDGs IN SOUTH MALINAU, NORTH KALIMANTAN Labo, Tomy; Setyowati, Endah; Domai, Tjahjanulin
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.8

Abstract

Abstract The objective of the study is to construct 5Ps strategy for coal mining governance using the perspective of SDGs in the Malinau District of North Kalimantan, Indonesia. The study was conducted using qualitative method. Data was collected through field observations and in-depth interviews, and secondary data of official published documents. Data was analyzed using the interactive analysis Model of Mile, Huberman, and Saldana. This research concluded that the 5Ps strategy for coal mining productions in the Malinau District of North Kalimantan is very useful for governing all stakeholders in the District in respect to environmental, social and economic aspects. The 5Ps strategy is 1) People, this means communities should be involved in the coal mining governance, 2) Planet, environmental awareness, 3) Profit, economic aspects should be well calculated and managed, 4) Peace, justice and equality are also the spirit to manage the coal productions and colaborations among the stakeholders are important to make the success of production.Keywords: Coal Mining Governance, Sustainable Development Goals, 5Ps Strategy
JUDGEMENT STATE AUDITOR ON AUDIT OPINION FOR GOVERNMENT FINANCIAL STATEMENT WITH PERSPECTIVE HERMENEUTIC PHENOMENOLOGY Susanto, Dwi Setiawan; Sudarma, Made; -, sutrisno; -, rosidi
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.2

Abstract

Background. The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. State finance auditor will make audit judgement for audit opinion based on all material of financial statement, not only in quantitative but also qualitative manner of significance financial information as part of public accountability. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity. Auditor subjectivity is difficult to be avoided during the audit process and may play a role in the audit judgement and final audit opinion.Objective. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology.Methods. Our study analyzed audit judgement with interpretive process hermeneutic and phenomenology perspective.Results. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion.Conclusion. Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.Key words : Audit Opinion, Public Accountability, Audit Judgement, Hermeneutic Phenomenology.
DETERMINATION OF SUSTAINABLE BUSINESS FACTORS OF ISLAMIC BANKS IN INDONESIA Siswanti, Indra
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.7

Abstract

The objective of the study is to test and analyze the influence of corporate intellectual capital and company size on sustainable business through financial performance as a mediating variable. The data used was secondary data of financial and annual reports for 2010-2018 period. The population of this study was 9 (nine) Islamic Banks, and the samples used were saturated sampling, thus the sample used was all the 9 (nine) Islamic Banks. The data processing method used is Partial Least Square (PLS). The results of the study found that intellectual capital has a significant effect on financial performance, company size  has a significant effect on financial performance, where as intellectual capital has no effect on sustainable business. The study  found that financial performance has a significant effect on sustainable business. Financial performance has a full mediating influence of intellectual capital on sustainable business, and financial performance has a partial mediating influence of company size on sustainable business. Keywords:  Intellectual Capital, Company size, Financial Performance, and Sustainable Business
THE INFLUENCE OF PERCEIVED EASE OF USE, DISCOUNT, AND PERCEIVED USEFULNESS ON INTENTION TO USE GRAB APLICATION AND IT’s IMPACT ON PURCHASE DECISION OF GRAB SERVICES Ritonga, Nursakinah; Astuti, Endang Siti; -, Sunarti
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): 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.2019.27.2.3

Abstract

The purpose of this study is to explain and analyze the influence of Perceived Ease of Use, Discount, Perceived Usefulness  on Intention to Use the Grab application and its impact on Grab service purchasing decisions. This study uses a quantitative approach using explanatory research. The population of this study is undergraduate students in business administration study programs for 2017 and 2018 Faculty of Administrative Sciences, Universitas Brawijaya, Malang. with a total of 734 people. To determine the sample of the population, researchers used the Yakane formula to obtain the number of respondents as many as 90 people. The sampling technique of this study is non probability  sampling technique with the number of samples taken proportionally following the number of students in 2017 and 2018. The method of data collection used a questionnaire distributed to the respondent classes and calculated  using a Likert scale.Data analysis methods consist of test instruments, research requirements testing and hypothesis testing with path ananlysis by SPSS. The results of this study indicate that the Perceived Ease of Use, Discount, Perceived Usefulness has a positive and significant effect on the Intention to use Grab application. In addition the variable Perceived Ease of Use, Discount, Intention to Use Grab application also has a positive and significant influence on purchasing decisions. While the Perceived Usefulness variable has a positive but not significant effect on Purchasing Decisions.

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