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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 229 Documents
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The Effect Of Contingency Variables On Management Accounting System Characteristics And Managerial Performance Muslichah, Muslichah
The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

A major strand of management accounting research has been the application of contingency theory to the analysis and design of management accounting systems. In particular, these studies have focused on the relationship between aspects of contingency variables on MAS characteristics and performance. This study examines (1) the role of decentralization on the relationship between contingency variables (information technology, strategy. environmental uncertainty, organizational interdependence) and management accounting system characteristics (2) the role of management accounting system characteristics on the relationship between contingency variables (information technology. strategy, environmental uncertainty. organizational interdependence and decentralization) and managerial performance. Management accounting system characteristics was defined on the extent to which managers use broad scope, timeliness, aggregation and integration MAS information for managerial decision making. Hypotheses were generated for both direct and indirect effects of contingency variables. The responses of 110 managers, drawn from manufacturing companies in East Java. were analyzed by using a structural equation modeling (SEM).
FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL MANAGEMENT BEHAVIOR: SELF–CONTROL AS MEDIATING Siswanti, Indra
The International Journal of Accounting and Business Society Vol 28, No 1 (2020): 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.2020.28.1.5

Abstract

ABSTRACTPurpose — This research aims to analyze the factors influencing financial management behavior in employees of  Islamic University "45" Bekasi because financial behavior is a very important issue at this time.Design/methodology/approach — The sampling technique used for this research is purposive sampling with the total population is 305 employees and samples taken were 81 employees. The data used primary data and analyzed data using smart PLS.Findings — The results of the research state that financial knowledge has a significant effect on financial management behavior, the financial attitude has a significant effect on financial management behavior, self-control has a significant effect on financial management behavior, financial knowledge has a significant effect on self-control, the financial attitude has a significant effect on self-control, self-control mediated the partial effect of financial knowledge on financial management behavior, and self-control mediated the partial effect of financial attitudes on financial management behavior.Practical Implications — Financial knowledge does affect Indonesian people on how they manage their financial behavior and attitude.Originality/value — This research is related to the behavior of Indonesian people who tend to think short-term and tend to have a consumptive life pattern so that it often happens where someone with enough income but still has financial problems.Keywords Financial knowledge, financial attitude, self-control, financial management behaviorPaper Type research paper (case study)
LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS Wiyarni, Wiyarni; Triyuwono, Iwan; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders.  Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting.  This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader. Key words: Javanese traditional market, grounded theory, living in harmony.
Factors Influencing The Development Of The Accounting Role In Society Bastian, Indra
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The objective of the paper is to discuss factors influencing the development of the accounting role in society. The discussions focus on reasons why a study of the factors that influence the development of  the accounting role is needed. The paper concludes that the factors influence the development of the accounting role led to ways of understanding individuals’ perceptions of the accounting role over time. Related to these factors, the development of the accounting role can be classified into three periods: 1930s, 1970s, and 1990s.
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.
Religion, Work Ethics, and Business Attitude: A Case Study on the Meaning of Business Behavior of Madurese Fruits Traders in Malang Djakfar, Muhammad
The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Islam is a source of motivation to build work ethics and direct the behavior of businessmen. Madurese people are recognized as one of the wandering. ethnics. They are usually good adherence of Islam and tough traders. However, they are often regarded as people who do not really care of ethical values. Based on such characteristics, this dissertation examines their business behavior according to the ethical norms in Malang. There are three aspects that will be explored in this dissertation: (1) the meaning of business ethics, (2) how the traders construct the ethics, and (3) how the traders implement ethics in business activities. Qualitative approach is used to understand this phenomenon. In-depth interview, participatory observation, and documentation were employed to obtain the data. The data were analyzed and interpreted by using social construct analysis. The study shows that pancengan (honest) traders argued that ethical values should be maintained and respected but does not need to be involved in the area of business. For those who do not want to be involved in pancengan, however, ethics was an impoitant requirement in order to obtain the wealth blessed by God. Thus, ethics and business are inseparable. The meaning of ethics was produced from dialectical conditions between their culture and Islamic religious values. How to implement? lt can be understood that the relationship among traders was built because of their feelings of being together, caring, and less competitive. This is induced by the fact that some of them were relatives, or coming from the same place. The traders with pancengan principle tend to be involved in manipulation. For non-pancengan traders, however, they attempt to minimize dishonesty. Both of the groups have positive concern toward their environment; this attitude seems to be influenced by religious values and the government regulation. Keywords: religion, work ethics, business attitude, case study, the meaning of business ethics, traders, Madurese ethnics in Malang
ANALYSIS OF THE EFFECT OF FIRM SIZE, FINANCIAL LEVERAGE, PROFITABILITY, DIVERSIFICATION ON MARKET RISK AND STOCK RETURN (Case Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2007-2016) Agustin, Maulina; Dzulkirom AR, Moch; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 3 (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.2019.27.3.3

Abstract

The purpose of this study is to analyze the effect of firm size, financial leverage, profitability, diversification of market risk and stock returns. This research uses quantitative research methods. The population in this study is the consumption sector of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during the observation period from 2007-2016. The sample technique using non probability sampling technique with purposive sampling method. The analysis technique used Partial Least Square (PLS). The results showed that the size of the firm had a negative and insignificant effect, while financial leverage, profitability, and diversification had a positive and not significant effect on stock returns and firm size had a negative and significant influence, financial leverage and profitability had a positive and significant relationship, diversification has a positive and not significant effect on market risk and market risk has a positive and significant effect on stock returns.
CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION Sukoharsono, Eko Ganis; Widhianingrum, Purweni; Purba, Alan Smith
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company.Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring society as a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm.Keywords corporate, economics, postmodernism, economic obligation, spiritual obligationPaper Type Research Paper.
THE ACCOUNTING EDUCATION IN LIBYAN UNIVERSITIES AFTER LIBYAN REVOLUTION OF 2011 Kalifa, Abdarahman M; Triyuwono, Iwan; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The aim of this paper is to explore the accounting educa- tion in Libyan universities after Libyan revolution of 2011
The Correlation Analysis Between Supervisory Action And Organization Culture To Individual Performance Of Junior Accountant In Public Accounting Firm With Job Satisfaction As Intervening Variable Murtanto, Murtanto; Djasmin, Melva
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The objective of this research is to analyze the impact of supervisory action, organizational structure, job satisfaction and individual performance junior accountants in public accounting firm. This study reports the results of a survey of 276 junior accountants from 17 small public accounting firms and 6 big public accounting firms.  Purposive method is used to define the sample. This study find that the two major elements of supervisory action recommended by the AECC, leadership and mentoring, and assignments, do not give impact on the job satisfaction.  Work condition give impact on the job satisfaction but job satisfaction do not give impact on the individual performance.  This study also find that the three elements of organizational culture, bureaucratic and innovative culture were negatively correlated but do not give impact on the job satisfaction, unexpectedly, supportive culture was positively correlated but do not give impact on the job satisfaction.  However, there are no significant differences between small public accounting firms and big public accounting firms for the supervisory actions and job satisfaction.  But there are significant differences between small and big public accounting firms for the individual performance. Keywords: supervisory action, organization culture, individual performance, job satisfaction

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