cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
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 25 No 2 (2018): October" : 5 Documents clear
The Deceitfulness of Sticky Costs on Banking Systems César Vela-Beltrán-del-Río; Luis Felipe Llanos Reynoso
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.545 KB) | DOI: 10.31966/jabminternational.v25i2.357

Abstract

Understanding the true, sometimes deceitful, nature of sticky costs is vital to take advantage of market opportunities and to compete; by aligning the needed substructure to the medium and long term business expectations. Doing so will allow management to be better positioned to achieve such goals. This long-term research (16 years), performed in Mexico, offers a holistic understanding of the real sticky costs behavior in both bullish and bearish markets. The stickiness nature of costs is an unintended manifestation of the embedded conditions of the assets cquired, while pursuing longer term objectives. This is the case because it is through assets, in general, that businesses compete. We will document that costs behave differently in bearish and bullish markets; costs, under general market conditions, perform at different rates in each market. We introduced a dummy regression variable to determine if the increase in administrative spending is positively related to an income increase, considering years with income increases and decreases. We also found that costs will continue rising, at a lower rate, even in bearish markets, unless there is a global crisis. Those who not understand the actual sticky nature of costs will face their deceitful nature, especially during bearish markets.
Individualism versus Collectivism Orientation as Moderator between Co-Workers’ Social Support and Work to Family Enrichment Kumar, Aneel; Channa, Khalil Ahmed; Maharvi, Muhammad Waqas
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.898 KB) | DOI: 10.31966/jabminternational.v25i2.352

Abstract

The purpose of this study was to test the effect of co-workers’ support on work to family enrichment and the moderating role of individualism/collectivism orientation in the relationship between social support and work to family enrichment. There were 243 respondents of banking sector on which the analysis was based. Primary data were collected through the five point Likert type of survey questionnaire. The findings of this study showed co-workers’ support as the potential antecedent of work to family enrichment. The workplace resource of co-workers’ support engendered the positive experiences of work to family enrichment in the employees. Further, individualism/collectivism orientation was found as the significant moderator in the relationship between co-workers’ support and work to family enrichment. The relationship was stronger for employees high on individualistic/collectivist orientation, as compared to those who were low on such orientation. These results validate the prevalence of collectivist cultural context in this part of world.
Strategic Alliances in Knowledge-Intensive Industries: An Integrated View Yongliang Stanley Han; Xiang Liu
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.885 KB) | DOI: 10.31966/jabminternational.v25i2.353

Abstract

In this study, we examine strategic alliances between large pharmaceutical companies (LPCs) and new biotechnology firms (NBFs) in the knowledge-intensive biopharmaceutical industry in the light of two explanations for the motives behind R&D alliances, namely, the transaction cost explanation and the learning with flexibility explanation. We develop a series of propositions based on an integrated view of the motives behind strategic alliances in knowledge-based industries.
Strategic Investment Decisions: An Empirical Study of Power Sector in India Santoshkumar Phulpagar; Koilakuntla Maddulety; Srinath Jagannathan; Shalini Kalia
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.081 KB) | DOI: 10.31966/jabminternational.v25i2.354

Abstract

Organization culture, internal resources and tools, industry, eco–techno environment and socio-political environment factors are combined to build a model to evaluate their impact on the effectiveness of strategic investment decisions. Empirical data collected from decisions makers in the Indian power sector was used for the study, and it was observed that all latent factors have a positive effect on the effectiveness of investment decisions at 90% confidence level. Though the internal resources and tools and socio-political environment do not have a positive impact on the effectiveness of investment decisions at 95% confidence level based on interaction effects, it may be argued that the socio-political environment strengthens a positive relationship between internal resources and tools; and the effectiveness of strategic investment decisions. There is no significant difference except for the effect of socio-political environment factors and internal resources and tools.
The Design of a Web-Based Program for Reporting Incomes Tax Article 21 for Civil Servants Damayanti Damayanti; Tri Sandhika Jaya
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.846 KB) | DOI: 10.31966/jabminternational.v25i2.355

Abstract

This research aimed to created a model program of tax retun (SPT) of income tax article 21 especially for civil servants. The method of data collection used in this researchr are field research through the face-to-face interview and observation in district TBS, Inspectorate of Bandar Lampung and Politeknik Negeri Lampung. The result from this research is the formation of modelling of program SPT income tax article 21 special for civil servants which withholding tax slip both final and non final can be printed online. This program is made to resolved the problem especially for civil servants who only received the withholding tax slip from their regular income. A withholding tax slip that can be printed later is a form 1721 A2 (non final) which is obtained once a year, while a form 1721-VII (final) will be obtained whenever employee received their income.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 32 No 2 (2025): October Vol 32 No 1 (2025): April Vol 32 No 1 (2024): Special Issue Vol 31 No 2 (2024): October Vol 31 No 1 (2024): April Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue