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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 287 Documents
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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.
An Examination of Environmental Disclosures in UK Corporate Annual Reports Aly Salama; Robert Dixon; Murya Habbash
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

Although there have been a substantial number of prior studies which have investigated the relationships between corporate characteristics and environmental disclosure, few have been applied to UK data and none have explored model specification issues. We find that size and industry have significant positive impact upon environmental disclosures while profitability has a negative impact upon disclosures. We suggest that future research should pay greater attention to model specification. Accordingly, whilst we can claim that corporate characteristics are highly indicative of a tendency for managers to offer greater disclosure, researchers need to make their claims with more care. Further investigations of the impact of profitability on discretionary environmental disclosures are likely to offer additional insight. In particular, the apparent relationship between specific and voluntary areas of disclosure and negative financial performance has some important implications for future empirical work and the development of accounting theory.
The Determinants of Trade Credit Demand: Survey Evidence and Empirical Analysis Salima Paul; Nick Wilson
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

If there is a time lapse between the transaction of delivering goods and the payment, buyers are demanding finance from non-financial firms that are not in business to provide funds to their customers but to sell goods. This paper analyses the determinants of trade credit demand, which is modelled as a function of several theories: financing, transaction cost, asymmetric information, firms business environment, and specific investment. It builds on previous studies by examining a wider range of aspects of trade credit demand namely the level of purchase on credit as well as the period companies take to pay their suppliers within and outside the agreed period. Amongst our findings, our results show that the level of credit demanded and the period are affected by the need for short-term finance and thus trade credit is used to complement and/or substitute other sources of funds.
Accounting and Financial Systems and Tools for Effective Leadership and Management A Seetharaman; Nitin Patwa; Veena Jadhav; A. S. Saravanan
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Accounting and financial systems and tools are widely used in performance measurement by leaders and managers. Although the definitions of leadership and management defer, the same tools are applied to manage organizations. The shift from the industrial age into today’s emerging information age has brought a great need for effective leadership and management. As performance is the epitome of a business enterprise, performance measurement is too important and too costly to get wrong. If the performance is not measurable, it is very difficult to manage operations of an enterprise. The last 2O years has witnessed a revolution of performance measurement ranging from financial ratios and budgetary control procedures by Dupont and General Motors, to organizational measurement systems, and next to the balance score card and Activity based budgeting, to name a few. An attempt is made to integrate practical and useful measurement (accounting, financial and non-accounting and non-financial) and management‘ systems and tools to harness their synergized benefits in strategies.
African-American Accountants Then and Now: A Longitudinal Study of Factors Influencing Perceptions of the Workplace Tammi C. Redd; Glen D. Moyes; Jun Sun
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

This study addresses the question of whether African-American accounting professionals perceive levels of job satisfaction and other work attributes differently over time as they gain experience in accounting practice. We examine how the elements that influence job satisfaction and perceptions of the workplace have changed over time for these accounting professionals. We contend that the evolution of the workforce and work itself have set forth contemporary workplace attitudes challenging Herzbergs (1959, 1966) Two-Factor Theory. Archival and newly collected data are combined to generate a longitudinal perspective on the African-Americans perception of job satisfaction and other work attributes specific to the field of accounting. The results reveal significant increases in the level of workload job stress and the overall level of job satisfaction, countered with significant decrease in professional-family conflict and discrimination applied to promotion.
SWOT Analysis of Special Economic Zone Singh Sarbjit
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.368 KB)

Abstract

For the rapid development of the economy and equal distribution of the development, Indian government has created special economic zones. These economic zones will act as a catalyst for the overall development of the region. Depending upon the resources and location each economic zone has been provided with the project. For the development of the region, it is must to know the strengths and weaknesses of the region. This study utilizes SWOT analysis to determine various internal and external factors which will impact Nagpur to be developed as the cargo hub for India. Thus provide a list of priorities for the organization and also help them to develop a strategic plan, keeping the external and internal factors in mind.
Earnings Management in Developing Countries: Iranian Listed Companies Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

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Abstract

This paper investigates earnings management exercises and motivations of Iranian listed companies and the level of corporate governance disclosure in these companies during 2008 and 2010 in the environment of no formal compulsory corporate governance regulations. Firm characteristics such as leverage, profitability, and company size are considered as dependent variables in relation to earnings management as dependent variable in an empirical analysis. Results indicate that listed companies manage their earnings both upward and downward, while upward earnings management is rocketed, downward managing decreases comparing 2008 and2010.Statistical relation between earnings management and firm characteristics are scattered over the period of the study. Earnings management exhibited a statistical significant relationship with leverage in 2010, ROA in 2009 and size in 2008. While voluntary corporate governance disclosure is so limited summing up the results reveals that five directors on the Board is common, in the most companies CEO is member of the Board but in very few firms CEO is chairman of directors' board. High concentrated Institutional ownership in the hands of state or semi government entities is dominated in the Iranian listed companies.
Website Quality and Corporate Financial Performance Paul Watkins; Malcolm Smith
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

This paper explores the relationship between the quality of a companys website and aspects of corporate financial performance, for UK manufacturing companies. Survey and archival methods are used to measure website quality and financial performance, and to specify the relationship between the two. A significant relationship between financial gearing and website quality is observed, consistent with the findings from hardcopy corporate narratives. These findings are limited to listed UK manufacturing companies and may not be generalisable to smaller companies, other industries or different countries. The direction of causation has not been specified, but remains consistent with prior literature, in that excellent website quality may be signalling good financial performance. The findings have implications for the constructors of websites, in that they should be aware that the content and presentation of these sites will signal users with messages regarding the financial performance of the enterprise. In this regard the paper is the first to apply a specialised commercial survey instrument in the examination of the relationship between website quality and corporate performance.
Pawnshops Regulatory Environment: A Readability Analysis Geralyn Miller; Steven A. Hanke; Hui Di
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.256 KB) | DOI: 10.31966/jabminternational.v1i25.329

Abstract

The pawn industry in the United States grew substantially in recent years; however, there is limited research on the regulatory environment for these predominately small businesses. Our study focuses on the readability of state regulations for pawnshops. We select credit unions as a comparison group since they also service non-bank customers. Our analysis reveals that the majority of states’ pawnbroker regulations are at the college reading level while the regulations for credit unions are at the college graduate reading level. There are also geographical differences in the readability of pawnshop regulations with the regulations in the northeast region being easier to read than in the west region. However, there is no evidence that the regulations readability level corresponds to the number of pawnbrokers in a state or to more broad-based measures of state-level business friendliness.
The Impact of Monetary Policy and Firm Characteristics on Firms' Short-Term Assets, Liabilities, Term Structure of Debt and Liquidity Ratios: Evidence from U.S. Industrial Firms Halil D. Kaya; Gaurango Banerjee
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

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Abstract

In this study, U.S. manufacturing firms' short-term assets, liabilities, term structure of debt and liquidity management ratios are examined over the 1971-2005 period. The impacts of firm size, profitability, tangibility, market-to-book ratio, leverage, as well as Federal Reserve contractionary monetary policy are analyzed from an insulation hypothesis viewpoint. We found support for insulation hypothesis whereby certain firm characteristics contribute to insulating the firm from the transmission effects of monetary policy. Also, contractionary monetary policy is found to have opposite impacts on high leverage and low leverage firms' holdings of short-term assets. Fed tightening of credit is seen to have a significant effect on account payables and long-term debt figures, and on the term structure of short-term vis--vis long-term debt.

Page 12 of 29 | Total Record : 287

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