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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 10 Documents
 1 
Search results for , issue "Vol 31 No 1 (2024): April" : 10 Documents clear
Predicting Equity Crowdfunding Success Bjornsen, Matt; Borchers, Sarah; Dority, Bree; Hayes, Suzanne
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.980

Abstract

Equity crowdfunding has grown exponentially in the United States since the passage of the JOBS Act in 2013, yet it continues to be a research area that is relatively unexplored in the United States due to the limited availability of data. U.S equity crowdfunding campaigns are notoriously unsuccessful, and this paper develops a predictive model for equity crowdfunding success to determine whether the positivity of the language used, and the length of the campaign description influences an investor’s decision to invest. A model is developed on a balanced training set and applied to a test set, and the overall results are evaluated using a confusion matrix to determine the accuracy, precision, and recall of the model. Our overall results indicate that both the tone of sentiment and the length of the campaign description are predictive of an equity crowdfunding campaign’s success. Specifically, the potential investors appear to be attracted to positive campaign descriptions that are written with concise language.
Index Premium Trends Resulting from Composition Changes to the S&P 500 and Its Implications for Market Efficiency nie, dongfang
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.905

Abstract

Transient price pressures immediately before the announcement events and afterward indicate that there is a violation of market efficiency. This paper empirically investigates the state of the market efficiency by following a procedure outlined by Petajisto who looked at trends in index premium and cumulative abnormal returns from 1990 to 2005. This paper provides an update on index premiums and its implications from 2004 to 2012. For additions and deletions to the S&P 500, we find that the cumulative abnormal return from announcement to effective day has averaged 3.98 % and -9.90%. The index premium has varied from 0.05% in 2011 to a peak of 36.2% in 2008, with an average of 4.5% from 2004 to 2012. We claim that index premium and Cumulative Abnormal Return for additions has decreased in the long run. We also claim that the deletions have a stronger impact on the index premium than the additions.
Comparation of Earnings Quality Measures at Industries in the National Stock Exchange of India Munjal, Shikhil; Singh, Gurcharan
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.886

Abstract

Earnings quality has emerged as an important phenomenon for many types of investors looking to invest in stocks. There are different approaches to determine the level of earnings management in academic research on earnings quality. To quantify earnings quality, the present study used the four techniques suggested by Penman (2001), Barton and Simko (2002), Leuz et al. (2003), and Desai et al. (2006). Using a sample of 65 companies from six major industries on the National Stock Exchange over a 12-year period, this study seeks to determine whether there is any consistency among the four measures of earnings quality. The analysis showed that a single approach cannot be used to define an organization as high or low quality. Hence, this study sheds light on the inconsistency of earnings quality measurements and advises firm stakeholders to employ several indicators when making decisions. JEL Classification: G34; G38; M41
Influences of Gender, Age and Income Differences on Consumers’ Purchase Items Rahman, Matiur; Turpin, Lonnie; Al Emran, Md.
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.975

Abstract

This paper studies whether gender, age and income differences matter for in-store purchases of selected non-durable and durable consumer goods in the Southwest region of the State of Louisiana. Primary data are collected by face-to-face interviewing of randomly selected adult population within the age groups 15 years to 64 years, and above. Using the collected primary data for categorical variables, -tests are implemented for six separate null hypotheses of statistical independence between/among variables of interest. The results reveal that only gender difference matters the most for in-store purchases of both non-durable and durable goods in the region. Age and income differences to have no significant influences on such purchases. As the findings suggest, the regional in-store retailers should focus more on female shoppers to promote sales of non-durable goods. At the same time, they should focus more on male shoppers for promotion of sales of durable goods in the region. Due cautions are in order for any kind of generalization of the findings of this study, given the extreme regional characteristics of the primary data. Key Words: Retail Sales, In-Store, Non-Durable Goods, Durable Goods, Shoppers, Age, Gender, Income JEL Classifications: D10, D11, D12
Self-Control Factor Analysis, Financial Anxiety, and Financial Stress on Financial Satisfaction as an Indication Financial Sustainability Junianto, Yopy; Radianto, Wirawan Endro Dwi
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.964

Abstract

Abstract: The focus of this research is to find out the factors that can increase financial satisfaction.Financial literacy is very important for economic growth. One aspect of financial literacy that can increase economic growth is financial satisfaction . Low levels of financial satisfaction negatively impact a person's current and future financial adequacy. This research was conducted during the COVID-19 pandemic where people experienced financial anxiety, financial stress, financial self-control. This study used these factors as predictors and the test results in this study explain that there is a significant effect association between self-control with financial satisfaction, then financial stress and financial anxiety with financial stress and financial satisfaction. These influencing factors can be aspects of further development to increase sustainable economic growth. Keywords: Self Control, Financial Anxiety, Financial satisfaction, Financial Stress
The Benefits of Revenue Diversification on Bank Profitability and Stability: An Empirical Study on Indonesian Commercial Banks Setiadi, Robertus; Danarsari, Dwi Nastiti
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.979

Abstract

Traditional business activities of commercial banks in Indonesia experienced a shift as indicated by the percentage of non- interest income per interest income from 26.1% in 2014 to 51.3% in 2020. The study aims to determine revenue diversification, internal determinants, and macroeconomic determinants in affecting profitability, stability, while also observing the role of bank capitalization. This study analyze sample of Conventional Commercial Banks in Indonesia from 2013 to 2020, using dynamic panel data GMM. Research proves that direct effect of non-interest income on revenue diversification has a significant positive effect on ROA and risk adjusted ROA, as well as a negative effect on NPL; as the indirect effect of only significantly affects RAROA. However, there are contradictions in the results of research using the interaction variable of revenue diversification with bank capitalization. The empirical test results also prove the role of the control variables cost income ratio, deposit to total asset, bank capital, loan to total asset, bank size, inflation rate, and GDP growth in affecting bank performance and stability. This study proves the specific benefit of revenue diversification for commercial banks in Indonesia as a whole, although it does not apply to BUKU 1 banks.
We learn from History Kang, Gerui (Grace)
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.945

Abstract

Abstract Most business scandals are related to earnings management/manipulations. The purpose for this study is to explore the indicators/signs, incentives of earning management and techniques may be used in earnings manipulations. Firstly, this study summarizes the indicators/evidence and incentives of earnings management and what technique can be used to engage in earnings management and explores the possible reasons for the increased number of restatements in early of 2000s along with the effects of restatement on stock prices, restatement companies and investors. Then, this study uses three earnings management cases to sdemonstrate how the indicators, incentives of earnings management and techniques used by management are observed in these cases. Finally, the implications of earnings management in accounting and auditing are discussed.
Metaheuristic-Driven Optimization for Complex Multidimensional Decision-Making: Razi, Nazila; Bagheri, Rouhollah; Pourabbas, Hamed
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.1314

Abstract

Effective management accounting procedures necessitate a thorough evaluation of discrepancies and variability in decision-making processes. However, conventional statistical measures often generate misleading results. In this research, we present the Mean Squares of Criteria and Alternatives (MESCA) metaheuristic approach to multifaceted decision-making. MESCA is specially designed to tackle intricate, multidimensional dilemmas, making it exceptionally suitable for scenarios involving conflicting or competing constraints. This, in turn bolsters the confidence levels of decision-makers, ultimately fostering more informed and enhanced decision-making processes. In this case study, we employ a metaheuristic approach to determine the optimal airport location, contrasting it with the established Simultaneous Evaluation of Criteria and Alternatives (SECA) model. Our research follows a deductive, survey-based methodology, with a focus on prioritizing cities within East Azerbaijan province for airport placement. We consider ten indicators, including economic factors and safety standards, to evaluate the suitability of alternative locations. The comparative analysis between the MESCA method and the SECA model accentuates the advantages of metaheuristic approach over the SECA model, offering valuable insights for effective management decisions. Our findings confirm that both approaches concur in identifying the same city as the most favorable alternative based on the established criteria. Moreover, our research demonstrates that the MESCA method surpasses the SECA model in terms of simplicity, flexibility, and cost-effectiveness, crucial considerations in the realm of management accounting. These revelations provide essential guidance to airport specialists and decision-makers when navigating constraints and selecting optimal airport locations.
Leadership and Next Generation Unmanned System Integration Clemens, Amy T; Huffman, Leslie
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.940

Abstract

The purpose of this study is to explore the challenges and successes Aerospace Industry leaders encounter regarding the safe integration of unmanned aerial vehicles (UAVs) that weigh over 55 lbs. into the National Airspace System (NAS). Specifically, how will leadership in the Aerospace Industry respond to a rogue UAV flying in the National Airspace when the communication link is lost due to hardware or software failure. A qualitative intrinsic case study was used for this study. Using snowball sampling, a total of 15 participants responded to 12 open-ended survey questions. The findings presented challenges the Aerospace Industry must overcome for larger UAVs to fly in the national airspace. The major themes identified were: (a) Issues with integration efforts between the FAA and the Aerospace Industry, (b) Safety in the national airspace for all aircraft, and (c) Progress and Challenges. The study recommends that the Aerospace Industry consider implementing Industry 4.0 technology into their business, examining the UAV flight management system, and a redesigning of the COA process.
Differences in Perceived Value of Team Projects and Learning Styles of Accounting and Marketing Students Madupu, Vivek; Gunderson, Konrad
Journal of Accounting, Business and Management (JABM) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i1.775

Abstract

This study investigates the learning styles of accounting and marketing students and, whether specific learning styles favour team projects. Based on a student sample from a Mid-Western University in the USA, our research indicates that marketing students are more active and visual learners than accounting students. In contrast, accounting students are more reflective, sensing, and sequential learners compared to marketing students. Our study also indicates that active learners and visual learners perceive higher value from participating in team projects. Overall, it appears that marketing students value team projects more than accounting Students. Our study also suggests that team projects are not for everybody. In general, marketing students value team projects more. When teaching an introductory marketing course, which is more likely to be a mix of students with different learning styles, educators may give team projects along with individual projects.

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