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 10 Documents
 1 
Search results for , issue "Vol 33 No 1 (2026): April" : 10 Documents clear
Costing techniques in supply chain cost management: A systematic literature review Akhter, Bilkis; Sarker, Md. Maksudur Rahman
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1594

Abstract

This article aims to present an integrated synthesis of the key components of supply chain cost management (SCCM) practices. To achieve this objective, we conducted a rigorous systematic literature review of scholarly publications focusing on SCCM. A structured content analysis was performed on carefully selected studies published over the past two decades in English-language, peer-reviewed journals. The findings indicate that both internal and inter-organizational costing techniques play a significant role in shaping effective SCCM practices and are positively associated with improved SCCM outcomes. By synthesizing the existing literature, this study identifies internal and inter-organizational costing techniques as fundamental components of SCCM and clarifies their relationships with various cost management outcomes within supply chains. These techniques emphasize coordinated and harmonized practices among supply chain partners to achieve greater cost efficiency and transparency. The study also highlights several avenues for future research in this domain. Furthermore, it provides practical managerial implications for supply chain partners seeking to strengthen cost management performance across their supply networks.
Examining the Association between Optimal Hedging Strategy and Cost of Capital: Evidence from Egypt Gamal, Menna; Abdel-Kader, Magdy; Abdelkarim, Kholoud
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.969

Abstract

This paper aims to examine whether the adoption of the optimal additional hedging strategy, which was developed through an optimization model by Ebach et al. (2016), contributes to reducing the cost of capital (COC) arising from the high degree of the risk of earnings volatility which induced by way of measuring financial derivatives at fair value method. The analysis is performed on all 13 Egyptian banks listed in Egyptian exchange (EGX 100) from 2015-to 2020, resulting in 78 observations. Pearson correlation and multiple regression analysis are used to test the research hypothesis. Findings of the study showed a strong negative significant association between the optimal hedging strategy (OHS) and COC, which implies that the application of the optimal additional hedging strategy developed by Ebach et al. (2016) leads to reducing the costs of earnings volatility which represents the COC.
Exploring ESG Corporate Tax Honesty Behind Ownership Structure and Financial Constraints Pangaribuan, Agustina R; Yuanita, Dielanova Wynni
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1596

Abstract

The purpose of this research is to determine which ownership structure, for the years 2019-2023, has the greatest impact on tax evasion by ESG-indexed businesses. This study uses quantitative methodology with purposive sampling as the sampling technique. Ownership structure is measured through three categories: concentrated ownership structure, family ownership structure, and the presence of women on the board of directors. In addition, financial constraints are used to examine tax avoidance. ESG Score is used as a moderating variable and only taken from the last year of observation to explain the impact of ownership structure and financial constraints on tax savings. When faced with financial constraints, ESG-indexed enterprises with concentrated ownership structures, family ownership structures, and the participation of women on the board of directors did not affect tax-saving strategies, according to the study findings. ESG-indexed corporations fulfill environmental, social, and governance obligations to uphold public and investor confidence. The ownership structure and financial restrictions are not metrics that can ascertain whether a corporation engages in tax-saving strategies.
Educating the Next Generation of Accountants: Linking Learning Objectives and Cognitive Ability Sargent, Matthew J.; Winton, Bradley G.
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1589

Abstract

Accounting students have historically had their cognitive ability examined through the lens of Bloom’s taxonomy. However, does a relationship exist between Bloom’s continuum of categories of cognitive processes and a student’s cognitive ability? This study aims to answer this question by investigating whether Bloom’s taxonomy aligns with an accounting student’s measured level of cognitive ability. The analytical focus of this study is to extract qualitative information from accounting students’ critical thinking exercises. This information provides the basis for analyzing whether textual evidence from accounting students based on Bloom’s taxonomy significantly relates to an assessment of cognitive ability. The implications of this research are both theoretical and practical in nature. From a theoretical perspective, this study provides evidence of the overlap between Bloom’s taxonomy and measurements of critical thinking and reflective judgment. In this understanding, accounting educators can refine their use of Bloom’s taxonomy when educating the next generation of accounting students. By analyzing each category and its relationship to cognitive ability, accounting educators can more effectively apply each level of Bloom’s framework to enhance critical thinking while also focusing on areas where there appears to be minimal overlap to maximize the development of cognitive abilities in students.
Is COVID-19 the Ideal Period for Boosting the Use of Impression Management in Annual Reports? Parvin, Ruksana
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1550

Abstract

This paper’s goal is to compare impression management (IM) practices before and during Covid-19 by reviewing existing literature to ascertain whether Covid-19 is the ideal time for boosting the use of IM in annual reports (AR). 69 papers that were published between 1992 and June 2024 were chosen. We found that both profitable and unprofitable organizations always tend to demonstrate their lucrativeness through using defensive and assertive IM tactics. Though no statistically supported evidence indicates that Covid-19 is an ideal period for IM to increase, we notice that the explanation of content is different. Covid-19 is emotive content, which is used as a vital weapon of IM by exploiting emotional terms during Covid-19. 53% of papers identify that organizations use rhetorical manipulation in AR’s photos for purposefully displaying their care and emotion for employees during Covid-19. 47% of research found that Covid-19 is the ideal time to apply the IM attribution of performance strategy, where managers are motivated to retain their jobs or conceal the reality. While unsuccessful businesses blame Covid-19 to justify their inefficiencies, successful organizations strive to show their capability in overcoming the Covid-19 challenge. These results guide regulators to understand how businesses exploit Covid-19 to impress stakeholders.
Perceived Talent Management and Turnover Intention: Mediating Role of Career Adaptability Alrushadi, Abdullah Khalfan; Supian, Kamisah; Jahari, Nor Azah
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1641

Abstract

This paper presents a conceptual framework that investigates the potential mediating role of career adaptability in the relationship between perceived talent management practices and employee turnover intention. The proposed conceptual model is grounded in self-determination theory (SDT) and career construction theory (CCT). It incorporates three core dimensions of talent management namely, talent attraction, talent development, and talent retention alongside the psychological construct of career adaptability, which includes concern, control, and confidence. These elements are integrated to explore how talent management practices influence turnover intention through motivation and adaptive career behaviours. The framework was developed through an integrative review of empirical studies published between 2015 and 2025. Being conceptual in nature, the model awaits empirical testing. For human resource professionals, this study offers valuable insights into how fostering career adaptability can support talent retention efforts in today’s dynamic work environments. The study contributes to the growing literature by examining less-explored psychological pathways linking perceived talent management practices and turnover intention, with a contextual emphasis on emerging markets.
Unveiling the Nexus of Digital Transformation and Change Management: A Pioneering Bibliometric Analysis Singh, Pallavi; joshi, Rinki; Pathak, Prachi; Aswal, Vaishali
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1588

Abstract

As the digital market grows, businesses must embrace digital transformation (DT) to remain competitive. The integration of digital technologies has redefined business operations, models, and customer engagement. However, successful DT is not solely a technological initiative—it requires robust change management (CM) to address resistance, enhance organisational agility, and ensure long-term sustainability. This study presents the first bibliometric analysis to explore the intersection of DT and CM, offering a comprehensive view of how scholarship in these domains has evolved. Using VOSviewer and Biblioshiny, we conduct co-citation and co-occurrence mapping to identify influential studies, emerging trends, and persistent research gaps. Scopus was chosen as the primary database for material processing, given its extensive coverage of peer-reviewed literature across disciplines. In addition, data sources such as surveys, databases, and digital archives were integrated to provide valuable insights and contextual depth, ensuring a more nuanced and holistic analysis. The findings highlight the growing importance of DT and underscore the critical role of leadership, skill development, and effective technology implementation in driving change. Our study reveals that research in this area increasingly emphasizes the integration of technology with management practices and employee engagement. By combining bibliometric analysis with diverse data sources, this article not only maps the trajectory of DT and CM research but also identifies opportunities for future investigation. Ultimately, the study calls for a comprehensive approach that blends technological innovation, managerial processes, and workforce adaptability to help organisations thrive in an era of rapid digital change.
The Impact of Electric Vehicles on Automotive Aftermarket in 4-Wheeler Car Segment Nandi, Saurav; Seetharaman, A; Maddulety, K; Lebbar, Nada Sayarh
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1690

Abstract

The extensive review and integration of management literature, this study draws on spares parts, battery durability, E-mobility technologies, infrastructure of recharging stations, govt policies and demand for battery electric vehicle, to develop a research framework that establishes the impact of electric vehicles on automotive aftermarket in 4-w segment. It further compares the effect of individual independent variables’ direct and indirect on the automotive aftermarket. The framework was tested in a survey applied to 330 to senior executives, middle managers, aftermarket stakeholders (dealers, distributors and technicians), policy makers etc. By considering the direct and indirect impacts the following ranks scored by govt polices, infrastructure of recharging stations, demand for battery electric vehicles, E-mobility technologies, spare parts and battery durability as first, second, third, fourth, fifth and sixth respectively. The suggestions provided in this paper ensures the benefits to practitioners as follows: significantly increase the profit potentials for automotive aftermarket stakeholders, demand for skilled technicians will elevate globally, consumer preference for battery electric vehicles in 4-w segment will surge, new business avenues for battery recharging stations will spread globally and demand for battery electric vehicles will rise exponentially.
The The Role of Government Internal Supervisory Apparatus and Corruption Control on Regional Independence Martinez, Deswita; Usman, Rudy; Yuniar, Latifah Sukmawati
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1642

Abstract

This study aims to examine the role of the government internal supervisory apparatus (APIP) and corruption control in enhancing regional fiscal independence. Regional fiscal independence refers to the condition where local governments can manage their finances autonomously without relying on central government funds. The study uses data from 1,018 observations consisting of provincial/regency/city governments in Indonesia during 2021-2022, with a final sample of 509 after excluding 33 regions lacking corruption control data. The main findings show that APIP’s capacity for effective supervision positively contributes to corruption control and ultimately increases regional fiscal independence. Regions with strong internal supervision tend to have more transparent and accountable budget management, reducing dependence on central funds. Furthermore, the study reveals that the age of the regional government, government status, and geographic location also significantly affect the level of fiscal independence. Therefore, strengthening APIP capacity and improving the effectiveness of corruption control should be prioritized to achieve sustainable regional fiscal independence.
Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village Oktaviani, Siska Aprilia; Andriyani, Fitriya; Ardhiarisca, Oryza; Yudhistira, Prillinaya; Pratiwi, Berlina Yudha; Andini, Dessy Putri
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1604

Abstract

This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 33 No 1 (2026): April 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