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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 ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT Ladewi, Yuhanis; Supriadi, Taufiq; Sjam, Juska Meidy Enyke; *, Welly; *, Agista; Subowo, Hery
The International Journal of Accounting and Business Society Vol 28, No 2 (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.2020.28.2.3

Abstract

ABSTRACT Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords — village fund management, accountability, transparency. 
INTERPRETIVE ETHNOACCOUNTING: UNDERSTANDING ETHNOGRAPHYIN THE ACCOUNTING RESEARCH FIELDS Sukoharsono, Eko Ganis
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

The purpose of the paper is to explore a practical model of ethnography research method for ethnoaccountingsocial and culture. Ethnography is a aninterpretive account of what is lived and understood of a cultureof accounting phenomena. This culture is itself a contextual process that is ongoing, elusive and constantly modified.Ethnoaccounting is a terms used to elucidate where accounting phenomena contextually engaged in society and/ or organization.   Clear steps are introduced where an accounting researcher interested to become an accounting ethnographer. The steps are ranging from understanding the history of ethnography, variety ethnographies, and Preparing for ethnography, to interpretation and reflexivity. Two ethnoaccounting research are described to elucidate the use of ethnography in accounting fields which are Nestle’s creative shared value and the history of accounting practices in the era of the King of Udayana. In an essence, ethnography could provide a mode of social and cultural interpretations hidden in the accounting fields.
Similarities and Differences in Consumer Orientation and Marketing Strategies among Malay Men and Women Entrepreneurs in Malaysia Yacob, Nik Rahimah Nik
The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Does entrepreneur’s gender influence his or her consumer orientation and marketing strategies? Based on the role-centered perspective, this paper posited that man and women entrepreneurs would not differ in their consumer orientation and in their evaluation of some generic marketing strategies. However, the empirical results from a small sample of Malay men and women entrepreneurs in peninsula Malaysiaindicate an insignificant gender influence on consumer orientation. But contrary to expectations, the results for tow marketing strategies indicate a significant gander influence. Some possible explanations for the contradictory findings are also discussed.
INFORMATION ASYMMETRY: EVIDENCE FROM IRAN LISTED COMPANIES Roudaki, Jamal; Babajani, Jafar; Tahriri, Arash
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Inherent in the International and indigenous accounting standards is managerial discretion in the application of accounting methods, preparation of financial reports and disclosures. Extent literature indicates that almost all companies are engaged in some type of earnings management (Healy, 1985; Perry & Williams, 1994; Defond & Jiambalvo, 1994; Jordon, Clark, & Pate, 2008). A crucial question posed for accounting research is to identify the environmental conditions under which managerial discretion (i.e. accounting choices) are exercised. Using empirical analysis this paper investigates one of the fundamental conditions of earnings management, information asymmetry between managers and investors. When information asymmetry is high, stakeholders including investors do not have sufficient resources, incentives, or access to relevant information to monitor managers’ actions, which gives rise to earnings management. Empirical results show that the level of information asymmetry index which is the combination of five important Tehran Stock Exchange (TSE) relevant proxies (volume of trade, stock price variation, P/E ratio, number of trading days and firm age) has a positive statistically significant effect on the extent of earnings management practiced by companies listed on the TSE.
A Can of Worms - Some Problems with the Development and Application of the Concept of Corporate Social Reporting Woodward, David G
The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

lt is possible to evidence many problems within the area of corporate social reporting. These, it is proposed, explain why the topic has not made as much progress as many concemed individuals, both inside and outside the academic commuhity, would wish. The present paper attempts to identify the various problem areas by drawing on the literature and attempts some level of synthesis (partial, it is accepted, given the inherently complex nature of the whole concept of an organisation being responsible to society and then reporting on how that responsibility has been discharged). It is nevertheless concluded that further progress with the concept is possible. Recommendations are made as to how that progress might occur and the chances of success along the different dimensions assessed. lt is expected that progress will be both more substantial and more rapid in some areas than in others.
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 “Green” TERM AND ACCOUNTING EDUCATION Khairin, Fibriyani Nur; Sukoharsono, Eko Ganis; -, Roekhudin -; Hariadi, Bambang -
The International Journal of Accounting and Business Society Vol 28, No 2 (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.2020.28.2.1

Abstract

AbstractPurpose – This paper aims to uncover the meaning of "green" through the point of view of accounting educators.Design/methodology/approach – Ecophenomenology is used as a methodology to uncover the meaning of “green” by involving three professors from several universities in Indonesia who focus on sustainability and green accounting as informants.Findings – This research shows that accounting educators provide a deeper meaning related to green, which in addition to considering the triple bottom line (3P) concept also includes values/beliefs as spiritual elements in it. "Green" is specifically interpreted as a process of harmony in life.Practical Implications – Finding of this research contributes to construct green accounting education’s form that not only focuses on the concept of business with 3P aspects but there is a spiritual aspectalization, so that accountants resulting from such education have a holistic view of their environment.Originality/value – Terminology in the field of green accounting is experiencing rapid development both in terms of meaning and new terms that emerge. Not much research has paid attention to the definition and meaning of the term yet, especially the term "green" itself. Whereas, the term and it’s meaning might impact to the development of green accounting education.Keywords – Accounting, Ecophenomenology, Education, Sustainability, TerminologyPaper Type – Research Paper
THE EFFECT OF TEAM WORK, LEADERSHIP STYLE, AND ORGANIZATIONAL CULTURE ON NURSE PERFORMANCE WITH ORGANIZATIONAL COMMITMENTS AS MEDIATION VARIABLES IN HOSPITAL TYPE B IN JAKARTA Wahyuningsih, Sri Ari; Thoyib, Armanu; -, Rofiaty; Sabil, Ananda
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.2019.27.3.6

Abstract

ABSTRACT This study aims to analyze the influence of team work, leadership style and organizational culture on nurse performance with organizational commitment as a mediating variable. The research unit is nurses at Type B hospitals in Jakarta. The population is 1362 nurses. Methods of collecting data using surveys. The research instrument used a questionnaire. Questionnaires were distributed to 523 respondents. Data analysis method uses Structural Equation Modeling-Partial Least Square SEM-PLS). The results of the study prove that teamwork has a positive effect on nurse performance. Teamwork does not affect organizational commitment. Organizational culture has a positive effect on nurse performance. Organizational culture has a positive effect on organizational commitment. Leadership style does not affect nurse performance. Leadership style does not affect organizational commitment. Organizational commitment has a positive effect on nurse performance. Organizational commitment cannot play a role in mediating the influence of teamwork on nurse performance. Organizational commitment can play a role in mediating the influence of organizational culture on nurse performance. Organizational commitment cannot play a role in mediating the influence of leadership style on nurse performance.  Keywords: Teamwork, Organizational Culture, Leadership Style, Organizational Commitment, Nurse Performance.
Ownership Difference and Hospital Performance: A Theoretical Perspective Mohiuddin, S Sultan
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This study looks at the relationship between hospital ownership and hospital performance. Efforts are made to focus on the financial rather than legal attributes of ownership by utilizing and an agency model of firm behaviour. Agency theory is a better of firm performance in hospitals than the property rights paradigm which is often applied. This is especially true where questions of ownership are often mistaken for questions of control. Importantly, the study fail to supports a property rights view of hospital ownership and performance, suggesting instead the importance of influences such as access to capital markets and the agents controlling the firm. These are key ingredients to which hospitals need to respond in today’s competitive environment.
Entrepreneurship Barrier and Motivations: Perception of Lincoln University Commerce Students Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The ambitious of being own boss and run independent own-business is widespread among university graduates. However, there are some barrier and motivations that hinder or accelerate this thrust. This paper investigates students’ perceptions about impediment and stimulation of entrepreneurial activities. A sample of commerce students responds to a questionnaire survey. Results indicate that gender, age and working status of students are not significantly correlated with their perception about barrier and motivation factors of the research study. Nevertheless, financial risk and fear from failure are the most and the least important barriers respectively. University level programmes and personal experience are the most motivation factors while media and government supports are at the bottom of the list of priority of such factors. Respondents believe that entrepreneurs are good in accounting, financial analysis and having good skills and these factors are important in preparation of crating new business. Keywords: entrepreneurship, student attitudes, entrepreneurial motivation, barrier

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