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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 20 No 1 (2013): April" : 5 Documents clear
Investigating the Effect of Internal Audit on the Performance of Private Banks' System Mahdi Salehi; Arash Arianpoor; Fatemeh Salehi
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

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Abstract

Internal controls result in increased effectiveness, decreased risk of losing assets, rational ensuring of financial statements' reliability and respecting to rules and regulations. To this end, demand for better and superior systems for internal controlling and their performance report is increasing continuously. In this research, the effect of internal audit on the performance of private banks' systems in Iran is investigated. The results show that, internal audit affects private banks' systems. In addition, internal audit of Private Banks has a good rank in effectiveness but does not do its duties without siding and with impartiality. Among the results of the research is the important role of internal audit objects to achieve effectiveness. As such, management's enough recognition of internal audit importance and its performance and responsibilities results in the effectiveness of internal audit.
Factors Affecting Farmers' Decision in Using Pesticides: A Case of Chili-Based Agribusiness in Central Java, Indonesia Mariyono, Joko
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 20 No 1 (2013): April
Publisher : JABM

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Abstract

Chili-base agribusiness is profit-promising in Indonesia, but it risky, and so farmers apply pesticides on chili field to deal with the risk. There is a wide variation on level of pesticide use across farmers and across the locations within the province. This paper analyzes factors that determine level of pesticide use in chili farming in Central Java, Indonesia. Using a theory of subjective economic threshold (ET), the factors affecting pesticides use decision of farmers were examined. Data for this study were compiled from a survey conducted in Central Java in 2008, which involved 160 chili growing farm households from three districts. Tobit regression model was used. The results show that factors leading to higher doses of application of pesticides were market price of chili, number of insect pests on the field as observed by farmers, non-hybrid variety of chili, and more frequency of spray in a season, cocktail method of pesticide spray, and production location. On the other hand, factors that reduce use of pesticides were increase in prices of pesticides, higher level of farmers' education and long years of farming experience, more number of diseases observed by farmers, and large acreage cultivated to chili.
Influence Business Principles, Organizational Culture, Fundamental Safe Work Practices, Operational Excellence Expectations, and Corporate Commitment to the Tenets of Corporate Operations and Corporate Performance Oil and Gas Chevron Indonesia Sudarmo Sudarmo
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

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Abstract

The purpose this study is to explain that Influence Business Principle, Organizational Culture, Fundamental Safe Work Practices, Operational Excellence Expectations, and Corporate commitment to the tenets of corporate operations and corporate performance in oil and gas Chevron Indonesian Kalimantan, Sumatra, West Java, and Jakarta. Population research is employee of Chevron Indonesia amounted to 7000 people. Respondent sample are 225 persons. Statistical analysis used Structural Equation Models (SEM). The results showed that there are eleven (11) line direct relationship or indirectly. In this connection, there are four significant and positive. Six lines are not significant and positive path, and one Negative insignificant point. Four the significant points are: the business principle to influence of corporate operations tenets; Organizational culture to influence of corporate operations tenets; Workplace safety programs to influence of corporate operations tenets; and Expectations of the benefits of operating affect to corporate operations tenets. Six Positive insignificant are: Organizational culture affects corporate performance; Workplace safety programs affecting corporate performance; Expectations affect the performance benefits of corporate operations; Corporate commitment affect tenets of corporate operations; Corporate Commitment influence to corporate performance; and Tenets of corporate operations affect to corporate performance. One significant negative point is: business principles affect to corporate performance.
Strategy and Management Accounting Practices Alignment and Its Effect on Organizational Performance Sherine Farouk Abdel Al; John D. McLellan
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

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Abstract

Purpose - We study the effect on performance by the degree of fit between the various management accounting practices that an organization employs and the strategy pursued by that organization. It is postulated that, The more that the management accounting practices adopted by an organization are aligned with strategic objectives of that organization, the greater the business performance. Design/methodology/approach - Two hundred and fifteen manufacturing companies are studied. Data was collected through a four part structured questionnaire relating to a firm's characteristics, the adoption of 42 management accounting practices, the firm's strategic priorities and the organization's overall performance. Findings - This study provides empirical data in support of contingency theory's central proposition that organizational performance depends on the fit between organizational context and structure. If an organization has a good alignment between management accounting practices and strategy employed, this fit has both a positive and significant affect on operational performance. Prior research studies (Govindarajan, 1988; Kathuria and Porth 2003 and Jermias and Gani, 2004) have argued that the fit between management accounting practices and strategic priorities will have a positive relationship on performance. That argument is supported by the results of this research. Research implications - Management accounting practices do not differ from one industry to another, but rather from one strategy to another. Therefore, the type of industry does not have an impact on the type of management accounting practices adopted; it is the type of strategy that must be supported with specific management accounting practices that has an impact on performance. Practical implications - The findings of this study should increase the understanding of how different strategic priorities require different organizational configurations to affect positively the performance of manufacturing organizations.
Comprehensive Evaluation of Jordanian Companies� Performance A Sequential Explanatory Study Hamzah Al-Mawali Seif; Obeid Al-Shbiel
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

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Abstract

This study aims to provide comprehensive evaluation of Jordanian service companies' performance by applying mixed methodology, specifically, sequential explanatory approach. The study consist of two many phases; in the first phase, quantitative data obtain from 98 responses from top management of all service companies listed on Amman Stock Exchange (ASE). The results of quantitative phase indicated that all performance dimensions scored mean values above the midpoint score on a 7-point Likert scale measurement. Financial performance scored the highest level, market performance was rated second highest, followed by customer-based performance, which was rated the lowest mean value. The results of the current study drew conclusions regarding the financial and nonfinancial performance of Jordanian services companies that had contributed to the existing research. The second phase was aimed at validating the quantitative results by seven semi structured interviews. The results from the interviews confirmed and explained the results obtained from the quantitative analysis done in the first phase. Academics and practitioners should note the factors which affecting the level of organizational performance in context of Jordan.

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