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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT

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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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Dynamic Inflation and Economic Growth Nexus in Bangladesh Md. Nezum Uddin
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

This scholarly article seeks to spotlight the inextricable link between economic expansion and inflation in Bangladesh for the past three decades from 1987 to 2017. The nature of the relationship between these two macroeconomic variables is a boiling topic of research. The data on both the GDP growth and inflation rates supplied by the World Bank have been used to study the nexus. Different relevant tests (DF, ADF, PP and KPSS test) found unit root in the variables, but this problem is disappeared at the first difference. Cointegration tests display the long-run connection between the variables at the period. Max-Eigen value Statistic Trace Statistic expose there may be a second integrating vector. The vector error correction model (VECM) finds short dynamics among inflation and economic development, and the adjustment speed at 39% and 82% respectively for the variables—GDP growth rate and inflation. This empirical study has found a significant correlation between inflation and economic growth in Bangladesh during the study period

Voice of the Customer: Creating Client Centered Cultures in Accounting Firms for Retaining Clients and Increasing Profitability Leisa Gill; Vikkie McCarthy; David Grimmett
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Client satisfaction and retention books line the shelves of library business sections and are frequently the subjects at conferences and online blogs. The relationship between client satisfaction and profitability is often assumed, yet not prioritized or measured. Instead, industries and companies are continuously developing new clients by selling their goods and services. The ability to compete simply on product or service no longer exists, and with the evolution of technology, customers are continuously inundated with noise. However, one could argue the greatest voice to take cues from is that of the client – meeting their needs and solving their problems. Using a case comparison method, we found that a combination of voice of the client (VoC) and “Kaizen” leads to higher levels of client satisfaction and retention levels in accounting firms.

Rating the Credit Raters A. Seetharaman; Nitin Patwa; Shriram Nagarajan
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

The current research identifies the rating of credit raters by evaluating how credit rating agencies are involved in rating the corporate. It determines the credibility and reliability of their scores based on various variables presenting the credit history and credit worthiness of corporate operating in global perspectives including the United States, UK and India. The paper indicates that there should be some agencies or financial bodies that oversee the processes and procedures of credit raters rating the corporate worldwide. The research explores and norms and practices of the rating of credit raters and determines how the selected variables would be helpful in determining the credibility and authenticity of the credit raters in financial markets. It highlights the implications of the opinions of these credit raters on the performance and future growth of the corporate and predicts what measures should be adopted in rating the credit worthiness of corporate operating in developing countries. This research indicates how these variables could affect the processes of credit raters and gives a direction to the policymakers and financial experts on the performance and creditworthiness of the financial opinions and ratings of the credit raters.

Audit Fee Premium for Industry Specialization: A Developed Country Perspective Muhammad Shahin Miah
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

This paper examines the effects of industry specialization (city-level, nationallevel, and joint-level) on audit pricing in the Australia. By using Australian Stock Exchange (ASX) listed companies, this study documents that auditors who are industry specialists at both city-and national-level charge significantly higher audit fees compare to those auditors who are specialists either only at city-level or only at national-level industry specialist. However, in further analysis, this study documents that firms who are city-level industry specialists they charge relatively higher audit fees than nationallevel industry specialists, which is consistent with prior research on audit fee premiums studies concentrated in Australia. The greater audit fees charged by city-level industry specialists auditors are possibly attributed to recent changes in accounting regulations environment in Australia (e.g., mandatory adoption of IFRS). Such a significant shift in financial reporting environment due of IFRS adoption can affect audit expertise which may be reflected in this study. This study findings are robust in a set of alternative tests following prior research.

Socio-Demographics Characteristics on Investment Objectives of Individual Investors: Empirical Study in Indonesia
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.23 KB)

Every investor has a unique choice of investment based on customized needs and goals. Each investment has its characteristics. This study investigates the association between socio-demographic characteristics of individual investors and the objectives of the investments. Employing Pearson’s chi-square test with 125 respondents from securities companies in Indonesia, we suggest that the decision of investors in investing their money depends on the association between sociodemographic characteristics and the characteristics of investments' goals. The results of this study can benefit both individual investors and securities firms. For individual investors, this study can be a guideline for them to make an investment decision by considering an investment objective that suits them the most. While for the securities companies, they can market their products to investors appropriately by looking into the demographic factors of the investors and indirectly know the investors’ investments preference. More, the government needs to enhance the infrastructure of the financial sector in order to increase individuals participation in the sector

Innovative Marketing Tools: A Case Study of IDFC Mutual Fund Pooja Sharma; Manisha Gupta
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.793 KB)

The present study is based on various innovative physical tools, videos and movies “One Idiot” and “Bachat Nivesh Badhat” made by IDPC (Infrastructure Development Finance Company) mutual fund company. IDFC has made various tools but in this study taken only Pyramid puzzle, T-puzzle and newspaper tool. Marketing tools made by IDFC mutual funds are game changer for a mutual fund industry. The purpose of the study is to study the effect of IDFC movies “One Idiot” and “Bachat Nivesh Badhat” on customer, effect of various physical tools made by IDFC on customer to understand their needs and effect of game changer tools of IDFC by creating more happy mutual fund investors. The study is based on respondents of 200 investors of Jalandhar and Hoshiarpur. The study concludes that with the help of tools and movies made by IDFC it had brought ease in the customers to understand the concept and make a wiser decision rather than just depending on the thorough concept. Thus, marketing strategies plays an important role in the overall market development and this will expand the investors’ base of mutual fund industry.

Reduction of Audit Quality by Auditors of Small and Medium Size Audit Firms in Malaysia: A Case of Premature Sign-Off of Audit Documents Khairunnisa Mohd Jais; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.854 KB)

Premature sign-off of audit documents (premature sign-off) is one of the behaviours of external auditors in the audit progress that will reduce quality of an audit program. The purposes of this study are to examine whether external auditors commonly practice premature sign-off and to investigate the factors contributing to these practices. In addition, the impact of premature sign-off is also evaluated. This study is based on the primary data of survey questionnaires among the external auditors as the data collection method. This study found that premature sign-off was commonly practiced by almost half of the respondents in the survey. This practices causes by rush audit work, overdependence on regular corporate clients, allocation of inadequate number of audit hours and insufficient supervision by senior auditors. Almost all respondents agree that the premature sign-off of audit documents by external auditors affect the confidence of the users in the credibility of audit report and hence, truthfulness of the financial statement.

The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs Muslichah Muslichah; Sunarto Sunarto; Anang Amir Kusnanto; Sri Indrawati; Hariyanto Hariyanto
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports

The Impact of E-Procurement Systems in the Biomedical Industry A. Seetharaman; Nitin Patwa; Simon Lai Koek Wai; Ahammed Shamir
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

The evolution of the Internet has revolutionised the sourcing and procurement processes in organisations in every industry. The focus of this paper is to analyse the perception of business users on the factors which impact the usage of eprocurement systems in the biomedical industry. There are four factors identified in this research: i.e. control and compliance, cost savings, process automation, and improvements and transparency. The benefit of achieving process automation is the first biggest factor, followed by the need for control and compliance, and transparency, being the second and third factors respectively. The fourth factor, cost savings, is ignored because the users perceived that cost savings will not be realised in the short term, and the returns from the investment could be a couple of years after the eprocurement system has been fully operational. The research also concludes that the ability to perform business analytics and to strengthen the supply chain are the most important factors in measuring the success in the adoption of e-procurement systems

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint Anthony Moung Yin CHAN
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable.

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Contact Name
Nevi Danila

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nevida@staff.stie-mce.ac.id

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Journal Mail Official
nevida@staff.stie-mce.ac.id

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Location
Kota malang,

Jawa timur

INDONESIA