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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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An Initial Study on the Awareness of Digital Currency Among Youth Nadzir, Maslinda Mohd; Kai, Ong Hong; Rou, Chow Jia; Hanis, Nur Asfa
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1470

Abstract

In the past two decades, the digital landscape has witnessed the emergence of digital currencies. These digital currencies, lacking physical form, facilitate online payments and direct Internet transactions for goods and services without the need for traditional banks or intermediaries. Despite the increasing popularity of digital currencies, a notable challenge persists due to the widespread lack of understanding and awareness, especially in developing countries. Nonetheless, this obstacle can be overcome through directed educational and awareness campaigns. As a result, an initial study into youth awareness of digital currencies, also known as cryptocurrencies in this article, has been carried out. This initial study on awareness surveys respondents' experiences with and trust in cryptocurrencies. A survey was conducted by distributing an online questionnaire, employing a stratified sampling method, resulting in 80 responses from youth in the Northern states of Malaysia. The survey results indicate that 39% of the respondents had less than one year of experience using cryptocurrencies, while 27% reported no prior experience. Despite the limited experience of most respondents with cryptocurrencies, the survey findings imply that most respondents trust the investment benefits of cryptocurrencies. In conclusion, the importance of ongoing research endeavours, particularly within Malaysia, cannot be understated in comprehensively understanding the factors that influence the utilisation of cryptocurrencies.
Voluntary IFRS Adoption by Cameroonian World-Class Entities Mfouapon, Georges Kriyoss; Nhiomog, William Junior; Zogning, Félix
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1072

Abstract

The voluntary adoption of International Financial Reporting Standards (IFRS) is at the heart of several theoretical and empirical studies that focus on the international harmonisation of accounting practices. Despite the rise of entities with international standing in developing economies, this resounding issue has largely and regrettably been ignored in this particular context. To help fill the gap, an exploratory qualitative study was conducted with three private entities in Cameroon in an effort to understand and analyse the factors that encourage certain large entities in French-speaking Africa to comply with the IFRS when producing and reporting accounting and financial information to their stakeholders. The results obtained over time reveal that economic calculations based on expectations, along with international legitimacy and entrenchment, form the basis of early and voluntary IFRS adoption by the entities under consideration.
Implementation of KYC Principles for Indonesian Payment Services Provider Wongkar, Kanon Mommsen
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1453

Abstract

Payment Services Providing is a bright yet simple business to run for it requires a merely reliable system to execute transactions among banks as well as other entities. Nevertheless, these services are also utilized by criminals such as terrorists and/or money launderers. This paper is aimed to discuss the complex yet necessary execution of Know Your Customers Principle for a PSP. This is a library research to collect and analyze secondary data covering law and business literature published within 5 years as well as any legislation concerning PSPs. The research concluded that KYC Principles are mandatory for PSP with activities to manage funds such as in the form of e-wallet. Secondly, KYC Principles are not mandatory for PSPs with only activities as payment aggregator, billing provider and/or remittance services provider. At this point, it is suggested firstly to complete the regulations concerning KYC Principles for Indonesian PSPs. Secondly, utilization of KYC Services requires advanced technology concerning the way to obtain customers data as well as its storage and access availability.
Analyzing the Influence of Dividend Policy on Corporate Value: A Financial Perspective with Haier as a Case Study Danni, Wang; Qi, Zhong
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1464

Abstract

The dividend policy plays a pivotal role in stabilizing stock prices and sustaining investor enthusiasm for listed companies. It not only significantly impacts the interests of management, investors, and creditors but also has long-term implications for the company's development. However, most studies on Chinese enterprises' dividend policies primarily rely on empirical research methods, with limited literature available on individual companies. The utilization of a case analysis methodology in this study has significantly enhanced the research cases related to China's dividend policies, thereby providing valuable insights for the advancement of analogous industries and the formulation of future dividend policies. In this study, Haier Smart Home Co., Ltd. (referred to as "Haier"), a publicly traded company on the Shanghai Stock Exchange, is selected as the case study subject in order to examine the impact of dividend policy on corporate value from a financial perspective. Through an analysis of Haier's dividend allocation data from 2008 to 2022 and an evaluation of various financial indicators during this period, we find that a stable dividend payment level can effectively sustain the enterprise value of the company. Therefore, it is recommended for listed companies to optimize their ownership structure and enhance corporate governance while strategically formulating dividend policies aligned with their financial performance and corporate strategy.
Human Resource Indicators and Bank Performance Subat, Athkia; Rahman, Md. Mufidur; Rahman, Mohammad Rifat; Akter, Roksana
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1141

Abstract

The study investigates the human resource indicators of selected banks that impact the bank’s profitability performance. By using human resources impact indicators like the number of employees of a bank, the number of branches, deposit collection by per employee, operating profit earned by per employee, and salaries and allowances are given to per employee have impact on banks popular profitability indicator named return on assets. The study is employed on 20 private commercial banks of Bangladesh from according to the data available in between 2014 to 2018. The study's findin gs show that the number of employees of a bank, deposit collection by per employee, operating profit earned by per employee, and salaries and allowances given per employee are significantly impact the bank’s profitability. However, the number of branches of a bank remains insignificant. The study noticed a significant contribution to existing literature related to the human resource context in the banking industry of Bangladesh specially quantifying the contribution of human resources in the profitability of banks. The research suggests policymakers to focus on branch banking to efficiently utilize human resources so that they impact the bank’s profitability and sustainability
The Level of SDGs Disclosure Practice by Government Link Companies in Malaysia: A Conceptual Exploration Zaini, Syeliya Md; Fahm, Fadzlina Mohd; Noruddin, Nur Adura Ahmad; Besar, Mohd Hairul Azrin Hj; Razak, Ahmad Lutfi Abdul
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1459

Abstract

This concept paper explores the level of Sustainability Development Goals (SDGs) Disclosure practices by Government Link Companies in Malaysia in the current business environment. This study is designed to examine the level of SDG disclosure practices in companies’ corporate reporting by examining the level of Malaysian Government Link Companies (GLCs) SDG disclosure practices with publicly listed companies based on their industry segments. Drawing from the stakeholder theory, this study highlights the influence of ownership structure and board diversity, which can play an essential role in shaping the companies’ practices for SDG disclosure. Through a comprehensive review of the existing literature, the paper unravels the distinctive SDG commitments due to internal and external drivers, particularly in the country with higher concentrated ownership structures. Using stakeholder theory, a set of hypothesised relationships between SDG disclosure practices and drivers for disclosure are developed. The study emphasised the importance of nuanced understanding to improve corporate sustainability practices, accountability, and value creation. The study aims to guide future research for robust Sustainable Development Goal disclosure practices measurements framework and identify the challenges of such practices in a given economic situation. This paper's conceptual framework and discussions are intended to contribute to a broader academic discourse on the rising concern of SDG practices for economic decision-making.
Crucial Elements in the Development of Cyber Security Strategies in Saudi Arabia Zafar, Nisar Ahmad; Khan, Shahzad Ali
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1476

Abstract

The digital world has gained significant importance in recent years, owing to its many advantages as well as the sheer volume of users, which is constantly increasing, including in both public and private organizations. Numerous hazards and vulnerabilities associated with this growth and advancement have been interfering from time to time. As a result, cybersecurity and protection measures have been implemented in different digital domains. The national security, the economy, business, and the everyday lives of people are constantly under threat due to the innate weaknesses in cyberspace and the continually growing threat of cyber attacks. The research paper highlights essential elements in developing and managing cyber security strategies in Saudi Arabia to strengthen security measures. To achieve this motive, a literature review has been done to explore the significance of cyber security elements such as security awareness through education, risk prevention, data management, network security in business and smart cities, and constant monitoring of security measures by analyzing previous studies so that Saudi Arabia can better develop its cyber security policies by incorporating these elements into latest policies. The use of Artificial Intelligence (AI) in cyber security is also being explored in this study due to the fast penetration of AI worldwide. This paper is also helpful for policymakers in designing national cyber security policies by examining the guidelines given at the end of the study.
Determinants Of Reputable Underwriters In Green Bond Offering Najar, Nazlen Lydia MD; Ling, Tai-Hu; Ooi, Ai-Yee
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1471

Abstract

This research paper delves into the process by which industrial companies issuing green bonds can secure certification from reputable underwriters. By analyzing data from international green corporate bond offerings from the period between 2014 and 2022, the study aims to unravel the factors that influence underwriter selection decisions. Using a logit model to address the potential biases, the research reveals specific firm and bond characteristics that significantly impact the likelihood of collaborating with reputable underwriters. The findings indicate that reputable underwriters exhibit a preference for larger firms demonstrating strong financial performance, dealing with larger bond sizes, and possessing distinct bond features such as callability and involvement in private placements. Additionally, variables like maturity periods, involvement in finance vehicles, credit ratings, and syndicate size emerge as crucial factors in underwriter selection processes. These insights highlight the critical factors that issuers must thoroughly assess when selecting underwriters with strong reputations. The significance role of underwriter credibility, capabilities, and reliability in shaping the landscape of green bond underwriting is emphasized. This analysis holds relevance for both academic research and industry practitioners within the realm of sustainable finance.
Big Data in Tourism: A Bibliometric Analysis (2014-2024) Huang, Xiaoxu; Chelliah, Shankar
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1454

Abstract

The emergence of big data and its related technologies has brought about novel economic models, industry phenomena, and relational networks, instigating revolutionary changes with significant value for tourism sustainability. This study conducts a bibliometric analysis of 212 articles (2014-2024) on big data in tourism from the Web of Science (WoS) Core Collection database, aiming to create a knowledge map based on big data in tourism. This study utilizes VOSviewer software to carry out citation analysis, co-citation analysis, co-authorship analysis, and keyword co-occurrence analysis, revealing trends in publications, national contributions, influential journals and authors, author collaborations, as well as the conceptual structure and research trends in the field of big data in tourism. The findings indicate a concentration of research in seven areas: machine learning, social network analysis, sustainability, tourism demand forecasting, artificial intelligence, smart tourism, and text mining techniques. The research has focused on emerging hot topics since 2022, including destination image, COVID-19, topic modeling, and urban tourism. This study maps the knowledge of big data in tourism, elucidates the academic evolution in this field, and offers future research directions for scholars in the domain.
Digital Financial Capability Towards Improving Entrepreneurial’s Business Performance Nor, Nainatul Farzuha; Saaidun, Noor Saidatul Natrah; Mohamad, Noorkartina
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1465

Abstract

Digital financial, play a vital role for the country growth, provides the prospects for encouraging economic development during the looming economic downturn. Entrepreneurs play a significant role in economic growth and development. Today, digital financial become a large portion among entrepreneurship to increase their business performance. The objectives of this research to study the capability of financial digitalization towards entrepreneurial business. Therefore, on the base of previous literature, we developed hypothesis digital financial, and data collected through structured questionnaires among entrepreneurs. The findings of this research endeavour to shed light on developing and popularizing digital financing by providing services which are cheap, secure, and low risk from a supply-side perspective, as well as adopting and adjusting digital financing by enhancing financial literacy, which would be necessary from the demand-side perspective. Therefore, to facilitate entrepreneurial success and improvement in entrepreneurial industry, it is important to provide entrepreneurs with financial education. Meanwhile, improvements to the financial environment should also be considered.

Page 24 of 29 | Total Record : 287

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