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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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Consequences of Weak Internal Controls Over Financial Reporting: Foreign versus U.S. Firms Kathleen M Bakarich; Devon Baranek
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.548

Abstract

For a sample of both foreign cross-listed firms and U.S. firms that report material weaknesses in internal control over financial reporting (MWICFR) from 2007- 2016, we utilize event studies and multivariate techniques to examine if there are differential consequences of reporting MWICFR across the two groups. Specifically, we examine the reactions of the equity and debt markets, external auditors, and the firm’s governance. We find that after receiving an audit report with material weakness issues, foreign firms face a significantly more negative stock market reaction and decrease in credit ratings. These firms are more likely to receive a going-concern audit opinion than U.S. firms and are also significantly less likely to change their CEOs or CFOs. Additionally, we find that the strength of the home market regulatory environment mitigates the negative equity and debt market reactions for foreign firms. Lastly, we also find that the presence of foreign auditors for foreign firms alleviates audit market consequences, resulting in a lower likelihood of auditor resignations and going-concern audit opinions. This paper extends and complements the existing literature on cross-listed firms by documenting differences in the consequences for firms reporting weaknesses in ICFR and exploring the traits driving these differences.
Determinant Factors of Social Cohesion and Inclusion of Street Vendors in Jakarta: Key Factor Surviving During Covid-19 Pandemic Beti Nurbaiti
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.921

Abstract

This study aims to analyze the determinants of one of the sub-dimensions of social capital, namely social cohesion and inclusion on street vendors (PKL) in DKI Jakarta, most of whom are migrants. The study was conducted using primary data from a survey of the masterplan PKL study in DKI Jakarta in 2021 in 5 municipal areas, namely North Jakarta, West Jakarta, Central Jakarta, South Jakarta, and East Jakarta. The survey was conducted on 1409 street vendors. The method used is quantitative using a questionnaire instrument, which is equipped with in-depth interviews. The results showed that during the pandemic, all street vendors experienced a decrease in turnover, income, and profits and needed to adjust their household expenses to survive. During difficult times, they rely on social capital in the form of social cohesion and inclusion, helping each other in terms of business development, business capital support, transfer of knowledge, and trade skills knowledge. This is supported by the results of the social cohesion and inclusion variable measurement model test that has been carried out.
Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms lassaad abdelmoula; sami boudabbous
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.497

Abstract

Purpose–This study examines the impact of organizational commitment(OC)on job performance. Two hundredforty professionals participated in this study. Design/methodology/approach–Our methodology has been applied toof 240 professional accountants who work in accounting offices in Tunisia. Findings–The results show that both affective and continuity dimensions have a positive and significant impact on performance, whereas the normative commitment has a positive but not significant effect. Originality/value–our knowledge, very little research has been conducted to investigate the accounting profession. our study aimed to fill this gap by studying the impact of OC on job performance of accounting professionals in the Tunisian context.
The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics sonhaji sonhaji; Abdul Kadir Usri; Hedher Tuakia
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.853

Abstract

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.
The Impact of Customer’s Perception of the Practices of Corporate Social Responsibility on Purchase Intention Doaa Mohamed Abd Elsamea; Ahmed Sayed Rashed
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.473

Abstract

The scarcity of research on the customer`s perception towards corporate social responsibility (CSR) in developing countries has inspired this research. This study aims to measure the impact of the customer`s perception of the practice of corporate social responsibility on the purchase intention in the presence of the service quality as a mediator variable. To achieve the aims of this study, the researcher relied on the mixed design of the search. The relevant CSR literature was recapitulated into a conceptual framework and an empirical study that were conducted through a mixed research design. This study reached many of the results, including that there is a direct impact of corporate social responsibility on the purchase intention. Also, there is an indirect impact of the moderating variable of the study, which is service quality of the direct positive impact of both the economic dimension, Ethics and philanthropic on purchase intention.
Corporate Financial Distress: The Impact of Profitability, Liquidity, Asset Productivity, Activity and Solvency Karikari Amoa-Gyarteng
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.447

Abstract

This study aims to determine the importance of liquidity, profitability, asset productivity, activity, and solvency in cases of corporate financial distress. One hundred and five firms in the extractive industry in the United States were analyzed. Firms must be publicly traded and have filed form 10-K reports with the securities and exchange commission of the United States to be considered for the study’s population. The measure of corporate financial distress is the Altman Z-score. By using the Altman discriminant function, this study identifies the precipitants of corporate financial distress. This is especially important because widespread corporate financial distress could cause global financial system volatility. The indicators were measured in the last two years before the distressed firms declared bankruptcy. The results indicate that liquidity, profitability, asset productivity and solvency have an impact on the financial health of firms and therefore, on financial distress. The study further determines that activity ratio does not have a statistically significant relationship with financial distress.
Subprime Crisis – A Corporate Acquisition Opportunity? VISHAL SRIVASTAVA; SUNDER RAM KORIVI; DIPASHA SHARMA
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.546

Abstract

Corporate acquisition can be considered as one of the best processes of corporate restructuring. This study is focused to evaluate the post-acquisition operating performance of listed Indian companies (acquirers) which have made acquisitions during subprime crisis period i.e. from FY 2007-08 to FY 2009-10. Paired sample t-test has been used on four operating performance indicators i.e. Return on Equity(ROE), Return on Assets (ROA), Operating Profit margin (OPM) and Operating Cash flow to Net Sales ratio (OCF/Net Sales) to check whether operating performance of acquirers has significantly improved post-acquisition. This study has revealed that there is no significant improvement in firms’ operating performance based on financial parameters i.e. Return on Equity (ROE), Return on Assets (ROA) and Operating Profit Margin (OPM), post corporate acquisitions made during subprime crisis period. The study finds that there was negative impact based on these parameters. Though Operating Cash Flow to Net Sales ratio has improved significantly for the companies which have made acquisition in FY 2007-08 and FY 2008-09 but similar findings could not be achieved for FY 2009-10. This study will find its significance in present scenario wherein corporate acquisitions are seen as the fastest way to achieve growth. Corporate world may derive its growth strategy from this study.
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.
The Impact of Audit Committees on US Nonprofit Organizations’ Governance Husam Abu-Khadra
Journal of Accounting, Business and Management (JABM) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v27i1.560

Abstract

All public companies in the United States are required by the securities and exchange commission (SEC) to have an audit committee. Such enforcement can be attributed to high-profile corporate failures and their connections to nonexistence, ineffective or weak audit committees and governance. Despite the efforts to establish a similar argument and enforcement structure for the nonprofit sector, the internal revenue service (IRS) has not pursued legislation, and no empirical evidence has been established to support any public policy changes. This paper contributes to the literature in this field by being the first study to examine 124,980 nonprofit organizations during the period of 2010 to 2015 to test the association between governance in nonprofit organizations and audit committees. We included fifteen measures from these organizations’ IRS Form 990 filings to formulate the study variables. We found significant evidence that the existence of audit committees improves the governance scores of nonprofit organizations. Our study findings have significant implications for nonprofit executives, policy makers and any other interested parties; these findings act as preliminary evidence to support more proactive policies regarding mandatory audit committees for nonprofit organizations.
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.

Page 18 of 29 | Total Record : 287

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