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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 229 Documents
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COCOA DEVELOPMENT STRATEGY AND ITS INFLUENCE ON PRODUCTIVITY, ENVIRONMENTAL SUSTAINABILITY, AND FARMERS' WELFARE (STUDY IN POLEWALI MANDAR DISTRICT, WEST SULAWESI PROVINCE) H. Mujirin M. Yamin; Eko Ganis Sukoharsono; Amin Setyo Leksono; Endah Setyowati
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose - The type of this research is explanatory (confirmatory research). This type of research aims to analyze the relationship between one variable and another. Design/methodology/approach - Related to the type of research used, hypothesis testing is carried out quantitatively using the Structural Equation Modeling SEM analysis approach or structural equations. Findings – Research result shows that; 1. Cocoa development strategy has been empirically proven to affect cocoa productivity directly. This finding shows a significant positive influence between cocoa development strategy and productivity, 2. Empirical cocoa development strategy positively and significantly affects environmental sustainability, 3. Cocoa development strategies have a negative influence but substantially affect the farmers' welfare, 4. Empirically, cocoa productivity has a direct and negative impact on the direction of the relationship, but it is significant for environmental sustainability. The path coefficient values found that increased cocoa productivity does not increase ecological sustainability but hurts the two variables, 5. There is a positive and significant influence between cocoa productivity on farmers' welfare. Thus, this effect shows that increasing cocoa productivity will improve farmers' welfare, 6. Environmental sustainability has a positive and significant effect on the welfare of farmers, which means that an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus environmental sustainability can be a predictor of farmer welfare. Practical implications – According to empirical statistical tests, environmental sustainability has a positive and significant effect on the welfare of farmers, which means that an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus environmental sustainability can be a predictor of farmer welfare. This finding based on perception is in line with the views of several experts. Originality/value - The path coefficient values found between the two variables indicate that the increase in cocoa productivity has no effect on increasing environmental sustainability but has a negative impact. Yet, cocoa productivity has a positive and significant influence on farmers' welfare. This effect shows that an increase in cocoa productivity will have an impact on improving the welfare of farmers. Keywords - development, productivity, environment, welfare, contribution Paper type – Research paper
WORKPLACE SELF-CARE NETWORKS IN THE LITERATURE FROM 2019 TO 2022 Cruz García Lirios
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose — The document explores the literature published from 2019 to 2022 regarding occupational self-care. It proposes that the risks and contagion, illness, and death reduced the accidents and illnesses in the local occupational field. Design/methodology/approach — A documentary, cross-sectional, exploratory, and correlational study was conducted with a sample of findings published in journals indexed to international repositories, considering the keywords "self-care" and "COVID-19" in the period from 2019 to 2022. Findings — A structure of neural networks was found that reflects learning from the literature regarding the intensification of information related to the pandemic, infections, diseases, and deaths in the workplace. Practical implications — The findings allow the design of a workplace communication and risk prevention policy. Such guideline corresponds to biosafety policies in organizations in case of contingencies. Originality/value — The study's contribution to the state of the matter lies in establishing a research agenda on occupational health and self-care in the face of health crises, risks, and contingencies. Paper type — Case study
CREATING SPIRITUAL VALUE: THE ISLAMIC WAY TO INTEGRATE ENVIRONMENTAL AND SOCIAL RESPONSIBILITIES Fidiana; Nur Handayani; Endang Dwi Retnani
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as one of NPO that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature. Findings — First, the belief of tauhid (Islamic monotheism) as the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly to protect the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were not only for management and public purposes (horizontally) but also, on worship aspects (vertically). Practical implications — This case study emphasizes forms of social and environmental responsibility that are specific to Islamic entities, which may not be the case in other entities. Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic as well as inherent moral responsibility. Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic. Paper type — Case study
COVID-19 PANDEMIC'S EFFECT ON PERFORMANCE AND ACCELERATION OF PERFORMANCE RECOVERY: A STUDY ON MANUFACTURING INDUSTRY IN BANGLADESH Golam Shahria
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose – The main aim of this study is to examine the effect of COVID - 19 pandemic compared to during and after this pandemic on manufacturing sectors in Bangladesh. In the aforementioned context, there are some issues taken as the specific objectives: Methodology – The study is conducted on the manufacturing sectors listed under Dhaka Stock Exchange (DSE). The target population of the study is 42 manufacturing companies out of 153 listed in Dhaka Stock Exchange (DSE). Four research variables have been used for evaluating the financial performance and financial position of sample companies. Documentary analysis, descriptive analysis, data normality test, and Wilcoxon Signed – Rank Test are used to evaluate the hypothesis. The years of annual reports 2018 - 2019 to 2020 – 2021 have been used for documentary analysis of financial performance and financial position of sample companies. Findings – The study's conclusions demonstrate that this pandemic significantly impacted Bangladeshi companies' financial performance (essentially ROA and ROE) at a 5% level of significance as compared to before the pandemic. The recovery growth rate of financial performance of sample companies have been increased optimistically and growth of liquidity position of manufacturing companies also seen in good position after COVID -19 pandemic compared to the during COVID -19 pandemic based on Wilcoxon statistical test tool. Practical implications — Considering that the COVID-19 epidemic has greatly impact the import process of raw materials for production from China in specific as well as from other countries generally, the study advised the government of Bangladesh to boost its logistic and financial support for local facility of raw materials. Originality/ Value – The findings of this study can be used as a source of relevant data by investors or future investors for their investment decisions in near future. The findings of this study will assist the government in determining or preparing the appropriate tax incentives scheme for the impacted industries and whether the correct sector would profit from the tax incentive scheme.
THE INFLUENCE OF MANAGERIAL STRATEGY, POLITICAL CONNECTIONS AND COMPANY SIZE ON COMPANY VALUE Wiwik Saraswati; Eko Ganis Sukoharsono; Erwin Saraswati; Arum Prastiwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose - This study aims to test the Influence of Managerial Strategy and Political Connections as well as company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021. Design/Methodology/approach - The sample selection method used the purposive sampling method with several criteria resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding - The results showed empirical evidence that the managerial strategy of a banking company cannot increase the value of the company. Political connections also have a negative value on company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase the value of the company. Practical implications — This research can also provide input in making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value —This research has implications for theoretical enrichment the agency is mainly concerned with the performance of companies with political connections. in addition, it provides enrichment of stakeholders' theories about managerial strategies towards company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION Rumanintya Putri; Eko Wahyono; Adventinus Kristanto Lambut; Agus Hari Hadi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion going concerned in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2017-2019. Design/methodology/approach — The research methodology used is a quantitative method using panel data type, which is a combination of cross-section and time series. The data source used is secondary data obtained from the Indonesia Stock Exchange website. A total of 35 samples of companies were obtained by probability sampling method, especially purposive sampling. The data analysis technique used is logistic regression analysis. Findings — The results of this study indicate that profitability has a negative effect and a sign on the Going Concern Audit Opinion. Liquidity has a negative effect and is significant on the Going Concern Audit Opinion. In contrast, the size of the company has a negative effect but no sign on the Going Concern Audit Opinion. Meanwhile, simultaneously the variables of Profitability, Liquidity, and Company Size together have a significant relationship to the dependent variable, namely Going Concern Audit Opinion. Practical implications — Companies and management must see and analyze the factors that can affect the provision of Going Concern Audit Opinions because the survival of the company is very important for the company going forward. Originality/value — This paper presents the data from the Indonesia Stock Exchange of 35 sample companies. It is expected that this research will provide empirical findings of the factors influencing auditors’ going concern opinion affected by profitability, liquidity, and firm size. Keywords — Auditing opinion; going concerned; firm size; liquidity; and profitability. Paper type — Analytical Research Paper.
The determinants of firm profitability in the Tunisian Stock Exchange Mohamed Aymen Ben Moussa; Adel Boubaker
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose — This research aims to analyze the determinants of firm profitability in the Tunisian Stock Exchange. Design/methodology/approach — This research used a model of panel static in a sample of 30 firms listed in the Tunisian stock exchange for 2016-2021. Findings — The results show that capital, size, liquidity, and economic growth positively affect firm profitability, but inflation and financial autonomy negatively affect firm profitability. Practical implications —The practical implication of this scholarly article is that organizations can improve their profitability by focusing on capital, size, liquidity, and economic growth while also being cautious about inflation and financial autonomy. Originality/value — This scholarly article's original value lies in examining the determinants of firm profitability in the context of Tunisian stock exchange-listed firms. It provides insights into the specific factors that influence profitability and their effects. Paper type — Case research
DOES INCOME-INCREASING EARNINGS MANAGEMENT ENHANCE TAX AGGRESSIVENESS? THE MODERATING ROLE OF THE CORPORATE GOVERNANCE MECHANISM Vina Zalfaa'; Roekhudin; Sari Atmini
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose — This study examines and analyzes the effect of income-increasing accrual and natural earnings management on tax aggressiveness with institutional ownership as a moderating variable. Design/methodology/approach — The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The research sample selection method used is the purposive sampling method. There are 84 observations (firm-year) for income-increasing accrual earnings management and 81 observations (firm-year) for income-increasing natural earnings management. Data analysis is conducted using Moderated Regression Analysis (MRA). Findings — As predicted, this study finds a positive effect of income-increasing accrual earnings management and a negative effect of income-increasing natural earnings management on tax aggressiveness. However, this study cannot prove that institutional ownership moderates the relationship between income-increasing accrual and income-increasing natural earnings management on tax aggressiveness. Practical implications — Our study can be used as evidence for the Directorate General of Taxes and the Financial Services Authority that implementing good corporate governance in companies may not necessarily reduce the practice of tax and financial reporting aggressiveness. This can be used as a reference for improving Indonesia's tax and accounting regulations and policies. Originality/value — This study presents income-increasing accrual and natural earnings management activities as well as corporate tax aggressiveness activities in manufacturing companies in Indonesia. Hopefully, this can be used as an evaluation to improve existing tax and accounting regulations and policies in Indonesia.
DETERMINANTS OF THE USE OF AGENCY LEVEL FINANCIAL APPLICATION SYSTEMS (SAKTI): DEVELOPMENT OF THE UMEGA MODEL Mohammad wildan khabibi; Rosidi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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ABSTRACT  Purpose — This study examines and analyzes the effect of performance expectancy, effort expectancy, social influence, perceived risk, information quality, system quality, attitude, intention to use, and use of SAKTI. Design/methodology/approach —Data was obtained through online questionnaires filled out by 149 users operator level of SAKTI. The analysis method used is Structural Equation Modeling/SEM with a Partial Least Square/PLS test tool. Findings — Empirical evidence shows that performance expectancy, social influence, perceived risk, information quality, system quality, attitude, intention to use, and use of SAKTI affect attitude toward using SAKTI. Intention to use the application affects the use of SAKTI. Practical implications — The SAKTI application will be accepted and used if it increases employee performance, is easy to use, the environment affects usage, is secure to use, generates information that is simple for users to comprehend, and has a good network infrastructure. Application providers can use this research to determine SAKTI usage behavior. Originality/value — This study develops the UMEGA model to determine the acceptance of the SAKTI application based on attitudes, interests, and usage of the SAKTI application. Keywords — Accounting; System; SAKTI; UMEGA; and Use of SAKTI Paper type — Case study  
DETERMINATION OF TECHNOLOGY-BASED ACCOUNTING CURRICULUM THROUGH FINANCIAL LITERACY Fibriyani Nur Khairin; Muhammad Abadan Syakura; Irwansyah *
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Purpose This study aims to determine which factors that can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University. Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents, then the data is processed using Smart-PLS. Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology had no effect on financial literacy. This proves that the behavior and attitudes shown by students of the Faculty of Economics and Business can increase student curiosity regarding financial management and understanding of financial instruments so as to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. This is evidenced by the lack of use of financial technology by students. Practical implications  The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0. Originality/value  This paper presents the case of financial literacy as the basis to improve a technology-based curriculum which is currently indispensable in the scope of accounting education. Keywords  Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum Paper type Case study

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