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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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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. 31 No. 2 (2023): The International Journal of Accounting and Business Society" : 7 Documents clear
Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach Nining Ika Wahyuni; Roekhudin *; Zaki Baridwan
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — The purpose of this study is to construct the role of accountants as sustainability score players, namely as providers of information, support, and guidance in embedding sustainable business practices in MSMEs. Design/methodology/approach — This study uses a participatory action research (PAR) approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluating, and reflection. Data were taken through observation, interviews, and FGD. After going through the triangulation process to check its validity, then the data is processed by thematic analysis. Findings — Accountants can expand their role by acting as a sustainability score player through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who are able to become role models, mediators as well as facilitate the movement towards sustainable business for the MSMEs they assist. Practical implications — New habitus to shows that accountants are able to contribute significantly in realizing sustainable development goals must be played by accountants. One of this habitus is getting used to being involved with the community or in this case, especially with MSMEs. “Engage” as a representation that accountants can actively participate in any embedding sustainability efforts. Originality/value — The gap between a value-action in sustainability accounting research shows that there is no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach, and involving educator accountants to find out what actions need to be taken to contribute in the achievement of sustainable development goals
The effect of management control system with four lever's of control model and remuneration on employees’ performance: A study at Brawijaya University Asri Indika Sari; Unti Ludigdo; Ali Djamhuri
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — This study applies contingency theory to examine the effect of management control system (MCS) and remuneration scheme toward employee’s performance of Brawijaya University. The MCS in this study is understood following Four Lever's of Control (LOC) which includes beliefs systems, boundary systems, diagnostic control systems, and interactive control systems. Design/methodology/approach — For this  analysis, The data collection method in this study employs cluster random sampling techniques to all employees except structural officials of Brawijaya University (UB). 355 respondents from Headquarter  and 7 Faculties participated in this study. The  data  were  collected  and  the technique analysis used is SEM - PLS programs. Findings —Based  on  the  analysis  and  discussion, The results of this study employees’ performance was positively impacted by the boundary system, diagnostic control system, and remuneration, according to the findings. Employees’ performance could be improved by implementing an effective boundary system and diagnostic control system, as well as providing fair and adequate remuneration. Employees’ performance was unaffected by the beliefs system or the interactive control system. Practical implications — Empirical evidence of this study also showed that beliefs systems and interactive control systems do not affect the performance of UB employees. Originality/value — Management Control System with the LOC model of (Simons, 1995) is implemented in private organizations. The researchers want to adopt the LOC model (Simons, 1995) in public organizations at Brawijaya University. This research is able to provide benefits for related officials in Universitas Brawijaya to implementation Management Control System with LOC model as a means of controlling employee performance. With the Management Control System with the LOC model, employees can be motivated to improve employee performance. Paper type — Case study
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan Nyoman Ari Surya Dharmawan; Bambang Hariadi; Noval Adib
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Objective – This study wants to uncover the value of local wisdom that lies behind the accountability practices implemented by the Balinese Customary Institutions. Design-Method – This type of research is qualitative using an ethnometological approach, this approach is chosen to explore research problems by understanding the daily life of the subject being studied. Findings – This study found that accountability practices applied to indigenous institutions are certainly based on phala karma. Karma phala, rooted in two words, namely karma which means "deed", "action", and phala means "fruit", "result". Karma phala means "the fruit of deeds", both what has been done and will be done. Originality – Praktik akuntability and karma phala are two unsur that cannot be separated if they are connected with responsibility, deeds and rewards. Research Implications – This study found that honesty and fear of karma phala led members in indigenous institutions to work honestly and transparently so as to create an accountability that lamily because of the customary customs of the people who uphold the existing and applicable awig-awig
Optimizing The Marketing Activities of Koperasi Jasa Pegawai Republik Indonesia (Kjpri) Of Universitas Brawijaya Through The Adoption Of Digital Technology M. Khoiru Rusydi; Wuri Cahya Handaru; Muhammad Faisal Riza; Khoirul Umam; Areta Widya Kusumadewi; Defi Fitriana; Yayang Bilqisa; Viramashita Ellena Fauzia; Sulton Maesa; Wahyu Kartika Larasati; Muhammed Jawo
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — The objective of this research is to optimize the marketing activities of Universitas Brawijaya’s Koperasi Jasa Pegawai Republik Indonesia (KJPRI UB) by utilizing digital technology through (1) identification of main problems using SWOT analysis on their website to identify the most suitable digital marketing strategy to be applied in the cooperative, (2) system enhancement and menu addition in their website, and (3) gradual socialization and assistance to ensure their business development. Design/methodology/approach — This qualitative case study uses the interview approach, so the results are analytical and descriptive in nature. The population of this research is all KJPRI throughout Indonesia, and the sample is KJPRI UB, which is located in Malang, East Java, Indonesia. Findings — This study finds that KJPRI UB has no features that provide convenience for their customers. Furthermore, changes from KPRI UB to KJPRI UB have required the cooperative to pay more attention to brand awareness through digital marketing. Practical implications — The results of this research can optimize the role of digital marketing in KJPRI UB, which also applies to other KJPRI in Indonesia. Originality/value —This article presents digital marketing issues in KJPRI UB so that it can provide an example of digital marketing optimization for other KJPRI. Paper type — Case study
Environmental Accounting; An Overview Utilization Of Eco Enzyme For Treatment Nail And Mouth Diseases (Nmd) Of Cows In Malang Jamaluddin *; Sri Mintarti; Rita Damayanti; Randhi Akhdiyat; Sonhaji *
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose – This study aims to determine the effectiveness of using eco-enzymes for treating nail and mouth disease (NMD) in cattle from the perspective of environmental accounting. This eco-enzyme is produced by fermenting household organic waste, sugar, and water. Eco Enzyme is environmentally friendly and helps improve environmental quality. Methodology – This type of research uses mixed methods with a case study approach. The innovation perspective is carried out as a strategy to understand the problems. In addition, in-depth interviews and direct observations were conducted to understand the application of eco enzymes and calculate the cost of goods. Research findings – This study shows that using eco-enzymes to treat NMD is effective and efficient. That can be seen from the cure rate for NMD treated with eco-enzymes which reaches 100%. Things contribute to this problem. Practical implications - Using eco enzymes is highly recommended for treating foot and mouth diseases. It educates the public to use organic treatments and protect the environment by using eco enzymes. Originality – This research was conducted in Malang Raya, an area impacting foot and mouth disease in Indonesia. It is hoped that preventing and treating foot and mouth disease using an eco enzyme in Malang can become a pilot project to overcome nail and mouth disease in Indonesia. They are because eco enzymes are an effective, efficient, and environmentally friendly solution.  
The Link between Internal Control Mechanisms and Corporate Performance: A study for a New Perspective to Support Economic Growth Tariq Tawfeeq Yousif Alabdullah
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Through recent developments that have been overlooked in the earlier literature, this research seeks to show a new link that might be involved in the accounting, management, and economic disciplines. The current study examines the relationships between all the independent variables in relation to the study's introduction of board diversity as defined by gender, board size, and independent managers on the board, as well as their effects on the expansion of businesses in emerging markets, particularly in the context of Oman. In order to evaluate data for the 30 industrial and 30 services companies that are part of the industrial and service sectors (non-financial sector) listed in the Muscat Securities Market (MSM) for the year 2021, the research used multiple regression approaches. The results of this research indicated that Muscat's market share of non-financial companies is negatively correlated with board size. The current research, on the other hand, demonstrated that independent boards, board size, as well as board diversity all significantly and favorably affect market share. Additionally, firm size, a control variable, has little bearing on the market share of non-financial companies. The existing work introduces evidence that interacts with different emerging markets' parties, for instance, academics, policymakers, and most business leaders. It contributes to the Middle East's literature review as the first research that has been done to investigate board diversity in its connection with the growth (expressed by market share) of non-financial companies. Thus, this research introduces a significant view insight into the global argument on the impact of board diversity on the market share that also represents the company's performance.
Analysis Of the Influence of Brand Image, Trust, E-Service Quality, and Loyalty Program on Customer Satisfaction and Customer Loyalty on E-Wallet Usage Yogi Pramono; Mahardian Ardhi Bramantyo; Muhammad Syukur; Wisnu Sakti Dewabroto; Willy Gunadi
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — to discover the factors that influence the level of loyalty of e-wallet service users (customer loyalty) in using e-wallet services in Indonesia. Design/methodology/approach — This research uses primary data sources, namely survey data taken using questionnaires made in online media, which are distributed to respondents who are active users of e-wallet payment channels. Questionnaires were distributed via WhatsApp social media through personal and group networks. Findings — that independent variables significantly affect customer satisfaction, namely e-service quality, trust, and brand image. The independent variables significantly affecting customer loyalty are e-service quality and customer satisfaction. The other independent variables, namely the loyalty program, have no significant effect on customer satisfaction, and the variables of trust and brand image do not directly and significantly affect customer loyalty of e-wallet users in Indonesia as a mediating variable, customer satisfaction is considered to be a mediating variable between brand image and customer loyalty. However, customer satisfaction cannot be a mediating variable between e-service quality, loyalty, and loyalty programs. . Practical implications — The results of this study can provide a managerial basis for e-wallet services in Indonesia to improve its strategy for increasing customer loyalty to using e-wallet services in Indonesia. Originality/value — This research provides evidence that without any current program, customer loyalty is very high, e-wallet customers have 100% trust both when depositing funds in the e-wallet, the confidentiality of the data provided, as well as other legal aspects that can affect when using e-wallets. -wallets. Therefore, the company should continue to ensure security from a financial perspective and data from internal and external disturbances that will disrupt the company's operations. Paper type — Quantitative Research (Primary)

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