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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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Islamic Muhtasib and American CPAs: A Comparative Study of Institutions Meant to Protect Public Athar Murtuza; Wagdy Abdallah
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

From the 7th to the 17th centuries, various Muslim governments sought to regulate behavior in the marketplace to prevent the exploitation of consumers from fraudulent activities of dishonest merchants and businesses. In Islamic history, marketplace inspection and control to prevent fraudulent exploitation of consumers goes back to the time of Prophet Muhammad [pbuh] and the first four Caliphs. The official in-charge of this function was called Muhtasib. Since Muhtasibs role was to protect public interest, we compare him with contemporary public auditorCPAs. The paper recommends that with adaptation of his role to contemporary environment, Muhtasib could serve as a useful antecedent for more credible accounting and auditing standards in Islamic countries.
The Determines of the Sticky Cost Behavior in the Jordanian Industrial Companies Listed in Amman Stock Market Boraq Awad Magheed
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

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Abstract

Traditionally costs are classified into fixed, variable, and mixed cost according to the change in the level of activity. However, Anderson et al. (2003)/(ABJ) find that the change in cost varies with a change in activities depending on the direction of change in revenue, and do not follow the traditional cost behavior model, this cost behavior is called sticky cost behavior. The objective of this study is to identify the impact characteristics of the firm on the degree of the cost stickiness of selling, general administration and advertisement cost (SG&A) and sold goods cost in the Jordanian indusnial companies listed in Amman stock market during 2000-20.13. AB] initial model is extended to acquire the firm characteristic variables, ordinary least squares (GL5) is us ed to run the regression. The result of the research support argument of AB], that the (SG&A) and sold goods cost in the Jordanian industrial companies listed on the Amman stock market follow the sticky costs behavior, and there is difference on the degree of cost stickiness between the t\vo type of cost used in the study, that is the cost of sold goods is less sticky than SG&A cost. In addition there are impacts of characteristics of the frm (assets density, employee’s density, debt density, and the proportion of fixed assets) on the degree of cost stickiness in these companies. These impacts of characteristics of the frm differ according to the type of cost analysis.
The Effectiveness of Government Intervention: Indonesia Case Nevi Danila; Eddy Suprihadi; Dwinita Ariyani
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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Abstract

This paper observes the effectiveness of government intervention in Indonesia from market microstructure perspective, especially focusing on the dealers behavior in controlling their inventory by shifting the quotes since the dealers consider their optimal inventory every day, especially when there are events, for example government intervention, that might influence the value of their inventory. Thus, the paper will try to understand how intervention by Indonesia authorities in foreign exchange markets affected the quotation of foreign exchange rates, especially the setting of bid-ask prices. We found that dealers do not consider government intervention as a factor that influences them in controlling their inventory by shifting up and down the quotation. It seems that the intervention is not credible enough, in other words, the intervention is not effective.
Impediments to exporting: A case study of australian manufacturing SMEs Muhammad Mahmood
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
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Abstract

This study examines impediments to exporting faced by manufacturing small and medium enterprises (SMEs) in Australia using survey data. The results suggest that all factors identified as impediments to exporting have some bearing on exporting, but some factors feature more prominently than others as impediments. While a number of major impediments, such as the lack of export initiatives and competitiveness are very internal to SMEs, some other important ones such as tariffs and the lack of government assistance are external to them. SMEs, through productivity gains, innovation, networking, strategic alliances and improvements in management capabilities and appropriate training for staff, can help overcome many impediments that are internal to SMEs. Government policy initiatives can contribute to improve export performance of SMEs if they are directed to the areas of market access, export promotion and export facilitation
Investigating the Effect of Internal Audit on the Performance of Private Banks' System Mahdi Salehi; Arash Arianpoor; Fatemeh Salehi
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
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Abstract

Internal controls result in increased effectiveness, decreased risk of losing assets, rational ensuring of financial statements' reliability and respecting to rules and regulations. To this end, demand for better and superior systems for internal controlling and their performance report is increasing continuously. In this research, the effect of internal audit on the performance of private banks' systems in Iran is investigated. The results show that, internal audit affects private banks' systems. In addition, internal audit of Private Banks has a good rank in effectiveness but does not do its duties without siding and with impartiality. Among the results of the research is the important role of internal audit objects to achieve effectiveness. As such, management's enough recognition of internal audit importance and its performance and responsibilities results in the effectiveness of internal audit.
Spanish Theme Parks: The Continuity Paradox After a Decade of Operations Bernabe Escobar Perez; Silvia Fresneda Fuentes; Antonio Lobo Gallardo
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
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Abstract

Theme Parks are getting more relevant within the tourism industry. They generate opposed positions in specialized studies. On the one hand, there are those who defend (Economics Research Associates, 2003) them by affirming that they are one of the most promising tourism segments. On the other hand, there are others who argue that they are not so profitable businesses. This paper analyzes the historical evolution and the current situation of the Spanish Theme Parks through their financial information. The goal is to determine, from a technical point of view, some of the causes behind their existence and paradoxical continuity. In order to reach our objectives, we have studied the evolution of the main financial ratios of the sector, according to the information contained in their Balance Sheet, Profit and Loss Account. The main conclusion, then, reveals that their financial current situation and the foreseeable evolution are negative and their continuity seems to be based on political reasons more than purely economic and financial ones.
Implications of Applying the International Financial Reporting Standards (IFRSs) for Small and Medium-Sized Enterprises on the Accounting Environment in Jordan Walid Zakaria Siam; Muhammed Yassien Rahahleh
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
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Abstract

This study aims at identifying the implications of applying the International Financial Reporting Standards (IFRSs) for small and medium-sized enterprises (SMEs) in Jordan, the accountants' advocacy in SMEs of the application of these standards, and the barriers (difficulties) limiting such application. To achieve the study objectives, the researcher designed and distributed a questionnaire to the accountants who manage the financial activities and the accounting records in the study sample represented by the enterprises listed and classified as SMEs at the beginning of 2008. Upon analyzing the responses to the questionnaires, the following results were concluded, including: an increase in accountants' advocacy in SMEs in Jordan of the application of IFRSs in these enterprises, and their conviction of the positive implications to be achieved in case of applying of such standards, emphasizing that there are barriers (difficulties) limiting the application of these standards.
Causes and Consequences of Transfer Pricing Conflict: Evidence from the Service Sector Bülend Terzioğlu; Adam Steen
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
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Abstract

Conflicts emanating from transfer pricing have far-reaching consequences for interdivisional cooperation, sharing of information, goal congruence, employee motivation and performance. Few researchers have explicitly focused on the nature of transfer pricing conflict in organizations, particularly with respect to service organizations. The aim of this paper is to examine the nature of transfer pricing conflicts and the manner in which these conflicts are resolved within the Australian service sector. We conducted an exploratory survey supported by interviews with selected senior management. Our results reveal that the majority of organizations experience frequent conflicts arising from transfer pricing and that most of these conflicts are resolved through direct negotiation between the disputing parties. The paper concludes with suggestions of avenues for further research.
Japanese Foreign Direct Investment in Asia: Experience from Sri Lanka Piyadasa Ratnayake; Piyadasa Edirisuriya
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
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Abstract

Until the mid 1980s, the flow of Japanese investment overseas was concentrated mainly on resource extraction and import substitution. After the mid 1980s, a large number of Japanese investors moved into manufacturing industries. These developments, both before and after the mid 1980s, largely related to the structural changes in the Japanese economy. The noteworthy feature of Japanese investment in the Asian region is that the share of Japanese investment in Asia, out of the total Japanese overseas investment, has remained a small percentage, although, in absolute terms, it rose dramatically since the mid 1980s. However, it is insignificant in both scale and character in the Indian sub continent because the region remained one of the poorest in the world. Although there has been intense policy activity to attract FDI into Sri Lanka, Japanese investment in particular, was rather small and shallow in terms of both scale and character. This study attempts to explore some of the effects of Japanese investment on Sri Lankas economy. The empirical evidence reveals that a wide-ranging structural change in the commodity composition of exports has taken place in the country since the 1980s. On the question of the transfer of technology through Japanese firms, we notice that there is a willingness of the enterprises concerned to transfer their technologies, and the ability and commitment of domestic managers and workers to learn irrespective of some negative factors operating in Sri Lanka such as labour market issues which work to stultify technology transfer processes. With regard to employment creation, thousands of jobs have been created for local people but, in relation to the total industrial employment, these numbers do not appear to be very large. Indeed, Japanese foreign direct investment in Sri Lanka has not been as extensive as it has been in some East and South-East Asian countries.
Equity Valuation in Amman Bourse Tawfiq H. Abdel-Jalil; Ali Thuniebat
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
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Abstract

This paper aims to improve our understanding to the changes in stock prices in Amman Bourse, by examining the determinants of three valuation multiples: price to sales (PS), price to book value of equity (PBVE), and price to earnings (PE) ratios. A widely practiced technique for a firm's equity valuation is to use the stock price multiple to a historical accounting performance measure. Price is divided by net sales (NS), book value of equity (BVE), and earnings per share ( ). Net profit margin (NPM) is a measure of the sales' effect on stock price. The evolution of (PBVE) ratio is mainly measured by return on equity (ROE). Dividends payout ratio (DPR) is an important measure of (PE) ratio. In addition, these multiples facilitate the analysis, and the comparison between companies in the same industry. Consistent with the economic theory this paper found that: 1. Price to sales ratio is significantly positively related to net profit margin. 2. Price to book-value of equity ratio is significantly negatively related to return on equity ratio. 3. Price to earnings ratio is significantly positively related to dividends payout ratio. In other words, stock price changes in proportion to changes in net profit margin, and dividend payout ratios. Future research can take into account the effect of systematic risk on the valuation multiples.

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