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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
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Articles 11 Documents
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Search results for , issue "Vol 29 No 1 (2022): April" : 11 Documents clear
Enhancing Ethical Sensitivity and Decision Making Through Accounting Ethics Education Based on Islam muslichah muslichah
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.758

Abstract

This paper examines the effectivenes of Accounting Ethics Education Based on Islam (AEEBI) by comparing a level of ethical sensitivity and ethical decisionmaking of Muslim accounting students. Using a pre and post survey, this study examine ethical sensitivity and ethical decision-making of Muslim students who have undertaken AEEBI lecture. This study used a survey questionnaire to collect data from five selected universities (three public universities and two private universities). The number of Muslim accounting students who participated in this study was 202 students. There are two significant findings of this study. First, there are differences in ethical sensitivity and ethical decision making before and after Muslim accounting students attend AEEBI lectures. After attending AEEBI lectures, the ethical sensitivity and decision making of Muslim students has increased.
Reconceptualizing the Management–Auditor Relationship by Appling the General Partnership Contract to Challenge Independence: Khalid Rasheed Al-Adeem
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.792

Abstract

The audit function in a corporate model can be a defective tool in monitoring executive management. Arguably, the Sarbanes-–Oxley Act (SOX) inadvertently has placed auditors in unwanted positions while increasing their independence. Auditors’ reliance on their clients for collecting information, financial dependence, and self-bias in processing information restrain them from neutrally and objectively judging corporate reporting. Mandated rules can never substitute integrity and the desired objectivity by shareholders. By reconceptualizing the result of the relationship as a general partnership where trust plays a critical role, this study considers the relationship between management and their auditors, offers an explanation about the audit firms’ behavior, and offers reasons for the failure of some audit for committing unethical actions. The analysis leads to testable empirical and policy implications. Accounting theorists should be on board critiquing and retheorizing positively but not normatively. A corporation with the absence of an objective party that shareholder count to attest corporate reporting impartially.
Study of Development of Small-Competitive Cooperative and Business Developments in Dealing with Industrial Era 4.0 in West Java Province Mukhtar Abdul Kader
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.577

Abstract

This study examines specifically about how the development of cooperatives and Micro Enterprises can compete in the industrial era 4.0, Of the 24,048 cooperatives and MSEs in West Java, 37.40% are classified as inactive, this indicates that cooperatives and micro-small businesses have not been able to compete with other business entities, especially the use of internet technology as the main characteristic of the industrial era 4.0, this inability causes high unemployment, which subsequently causing new poverty in society. In 2017 the poor in West Java totaled 4,168,440 or 8.71% and were in the 19th rank of 34 provinces in Indonesia. The purpose of this study is to find out how Cooperatives and Micro Small Businesses in West Java Province and How Strategies for Cooperative and Micro Business Development in West Java in facing the industrial era 4.0. The method used in this study is the field study method or literature study using secondary data and data analysis techniques used to use descriptive analysis and SWOT analysis (Strengths, Weakness, Opportunities, Threats). Cooperatives and civil society in West Java Province to survive need to adjust to the industrial era 4.0, namely to focus on improving managerial quality, products and services, using digital technology, increasing cooperation with banks, increasing business capital, building strong networks with the government, improving quality cooperation between cooperatives and small micro-business in ASEAN, improving service quality and the role of the community.
Sea Change at the FASB: From a Universal to a Stakeholder-Oriented Approach Nathan S. Slavin; Jianing Fang
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.1045

Abstract

This paper studies the impact the Financial Accounting Standards Board’s (FASB) recent initiative to simplify accounting standards to reduce the cost of preparing financial reports by filers. Accounting standards have generally been uniform, particularly for profit-oriented companies and without consideration to the firm’s size. These standards applied equally to both private and public companies, primarily to enhance comparability in analyzing a firm’s performance. Various committees in the early part of the new millennium culminated in the establishment of the Private Company Council (PCC), an advisory unit to the FASB in supporting simplified accounting standards. The slogan of “one size fits all” has now shifted to “different strokes for different folks”. This study examines 179 accounting standards issued by the FASB from 2009-2019. The empirical results indicated that the FASB has promulgated many standards permitting simplified accounting procedures that have benefited both private and public companies since the establishment of the PCC. The last two years of our data demonstrates that the overwhelming number of accounting standards was focused on simplifying rules in an attempt to achieve cost savings for both private and publicly listed companies.
The effect of corporate social responsibility on debt finance: The moderating effect of accounting conservatism Karim Mansour Ali; Emad sayed Abdel ghaffar
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.821

Abstract

This study aims to investigate the impact of corporate social responsibility (CSR) practices on the debt finance (DF) of Egyptian firms, as well as examine the moderating role of accounting conservatism (AC) on this relationship. The sample of the study consists of 120 listed Egyptian firms from 2012 to 2019 with overall observations of 960, the data were processed using the panel corrected standards errors (PCSE) and the generalized least squares (GLS). The results reveal that CSR practices have a negative effect on the DF of listed Egyptian firms, this means that listed firms that engage in CSR practices have less ability to obtain DF than non-CSR firms. Also, the results indicate that the negative effect of CSR practices on DF is more pronounced in firms that have a high conservatism. The results of this study have some essential implications, as CSR practices are crucial for stakeholders such as regulators, investors, and credit providers. Besides, this study contributes to testing some factors that affect firms' ability to obtain DF in one of the emerging countries such as Egypt. Keywords Corporate social responsibility, Debt finance, Accounting conservatism, Panel data, Egypt
Enterprise Risk Management and Company’s Performance Md. Jahidur Rahman; Sarmann I Kennedyd; Zhenkui Chen
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.575

Abstract

The purpose of this study is to investigate the relationship between enterprise risk management (ERM) and company performance in the Chinese commercial industry. An enterprise risk management index was constructed from a strategic and operational point of view to assess the ERM level of Chinese commercial companies. ERM is also known as an integrated, comprehensive, and strategic management using the Simona-lulia (2014) approach. The study used a sample of 175 listed Chinese commercial companies from 2009 to 2018, and found that the imperfect ERM in the Chinese commercial industry as a whole had a negative effect on the performance of the companies. It also found that the size of the company, financial leverage, and intellectual capital can influence enterprise risk management. These results established a strong link between enterprise risk management and company performance in the Chinese commercial industry.
Student Perceptions of the Learning Effectiveness of Printed Versus Digital Textbooks in College Accounting Classes Pamela Elaine Baker
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.799

Abstract

Previous studies queried the use of e-texts with regard to creating stress and understanding. This study adds to the literature as it investigates college student perceptions of the usefulness of e-texts versus printed texts in learning accounting. Undergraduate and graduate accounting students in online, hybrid, and face-to-face courses with access to e-texts, in-print text purchases, and in-print text rentals at two postsecondary institutions in North Texas answered questions about whether using e-texts or printed texts better aided them in learning accounting. Results indicate that a vast majority of those surveyed report better learning with the use of a purchased, printed text.
Foreign ownership, tax preference and firm performance Wunhong Su; Xiaobao Song; Chun Guo
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.568

Abstract

Continuingly deepening reform, upgrading and transforming industries and attracting investment from foreign-funded firms become important measures to boost China's economic reform. Chinese government adopts various preferential tax policies for different industries since the beginning of the implementation of reform and opening-up. This study employs A-share listed firms from 2011 to 2017 as the sample to investigate the relation between foreign ownership, tax preference and firm performance. The results show that tax preference has positive relation with the investment of foreign-funded firms, and the investment and shareholding of foreign-funded firms have positive impact on the firm performance.
The The Impact of Annual Report Readability on Agency Costs: Internal Control as Moderating Variable Tarjo Tarjo
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.831

Abstract

This examination looks at the impact of yearly report comprehensibility on organization costs with inward control as a directing variable. This examination was directed at assembling organizations recorded on the Indonesia Stock Exchange in the 2014-2017 period. The populace utilized in this investigation added up to 142 organizations, and after the determination of tests with purposive examining methods got, 44 assembling organizations would be utilized as tests in this examination. The insightful technique in this examination utilizes the different straight relapse test with Moderate Regression Analysis (MRA). The aftereffects of this investigation show the clarity of yearly reports influence office costs, which implies the higher the degree of yearly report coherence, the higher organization costs looked by investors, the inward control reinforces the impact of yearly report lucidness on office costs, which implies that with inner control can diminish the impact of report intelligibility yearly along these lines lessening office costs.
‘Fall to Rise’ : A Quest to Revive Performance of Sri Lanka’s Boutique Hotels in Post-Easter Attack Ranitha Sachinthana Weerarathna; Nipuni Jayasinghe; Tharuka Ellepola; Nimesh Balasuriya; Eashani Uddeepa; Umasha Kanumale
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.819

Abstract

This study aims to identify the factors influencing the business performance of boutique hotels in Sri Lanka, in particular, those factors that impact the most post-Easter Sunday attacks. Three major factors were identified based on past literature; these were operators’ experience and strategies, financial structure and marketing strategies. During May to July, 2020, data were collected via a questionnaire to respondents, who are owners of 53 boutique hotels. Snowball sampling was used as the sampling technique. Data were analyzed using SPSS stastical software and multiple regression was used to identify the factors that influence the performance of boutique hotels the most. The study findings conclude that the -operator’s previous experience and strategies- is the factor that influences business performance the most. Twelve semi-structured interviews were conducted to investigate/examine how boutique hotels have regained their business performance in the aftermath of the Easter Sunday attack. The analysis revealed that boutique hotels have adopted the local market strategy, the social media marketing strategy, discounts and promotional strategies, the employee lay off strategy and the employee training & development strategy to regain business performance post-Easter Sunday attacks. This study is significant for boutique hotel owners to maximize their profits and for the government to implement better tourism-related policies, to revive Sri Lanka’s tourism industry.

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