cover
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
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
Signaling Theory Choudhury, Muntakim
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.v31i2.1199

Abstract

Signaling theory deals with situations under which two parties possess asymmetric information while facing a market interaction. Although this theory originated in information economics, it continues to be used in marketing, entrepreneurship, and management. In this paper, the use of signaling theory in the field of organizational behavior is reviewed and suggestions are provided regarding how this theory can be used in conjunction with attribution theory, sensemaking and sensegiving, impression management, and social identity theory to further research in organization studies.
The Impact of Servant Leadership on Trust, Team Efficacy, and Intrinsic Motivation in Healthcare Hayat, Salma; Wahab, Siti Norida; Othman, Norashida; Subramaniam, Nikram
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.v32i1.1449

Abstract

This study aims to investigate the intricate dynamics of servant leadership and its impact on intrinsic motivation within the medical field, with a particular focus on the roles of trust as a moderator and team efficacy as a mediator. A sample of 200 hospital employees was surveyed using self-administered questionnaires. Data were analyzed using SmartPLS software to test the hypothesized relationships. The findings reveal that servant leadership significantly enhances intrinsic motivation, with trust amplifying this effect as a moderator, and team efficacy serving as a crucial mediator. Specifically, trust strengthens the relationship between servant leadership and team efficacy, which in turn, boosts intrinsic motivation. These results provide valuable insights into how servant leadership can be leveraged in healthcare settings to foster a motivated and effective workforce. The study addresses a critical gap in leadership literature by highlighting the dual roles of trust and team efficacy in the servant leadership process. The implications of this research suggest that healthcare organizations should focus on cultivating servant leadership qualities among their leaders, as well as fostering a trust-rich environment and promoting team efficacy to enhance employee motivation and overall performance.
Entrepreneurial Competencies for Managing Business in Informal Economy: A Study of B40 Women Entrepreneurs in Malaysia Noor, Nurul Hidayana Mohd; Zaini, Syeliya Md; Omar, Noralina; Beta, Raja Mayang Delima Mohd; Wei, Chang Lee
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.v32i1.1460

Abstract

Globally, the lack of participation among women in entrepreneurship is credited to a series of factors, including a lack of education, inadequate competencies, gender stereotypes, and inadequate access to resources. This study aims to assess the current competencies level of women entrepreneurs in the informal economy in Malaysia. The informal economy—also referred to as the shadow economy- is far more significant than the formal economy and a way of livelihood for many people in most developing countries. Second, this study aims to discover the skills and knowledge required by women entrepreneurs. This study employed a qualitative research approach and purposive sampling technique where 20 women entrepreneurs were selected as key informants. This study only focuses on women entrepreneurs from B40 groups in Kuala Lumpur with more than one year of business experience and involved in informal businesses such as street vendors, hawkers, and home-based businesses. The interviews were analysed using thematic analysis. The study first found that most informants have limited business management competencies. The findings also have categorized the main competencies needed into seven main themes, namely, 1) communication, 2) strategic management, 3) financial management, 4) product innovation, 5) ICT skills, 6) time management, and 7) customer relationship management.
Do CSR Activities Influence Cash Holding Policy in European Countries? Mhadhbi, Feker
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.v31i2.1043

Abstract

The purpose of this article is to check whether socially responsible activities influence the cash holding policy in European companies. Using a sample of 1,352 European companies during 2006-2015, we find that companies with good social performance hold less cash than companies with lower social performance. We also found that in European countries that guarantee good investor protection, CRS companies accumulate less cash. Taking into account the legal origin of the countries, we have noticed that socially successful companies operating in common law are less likely to hold high cash levels. These resuslts suggest that in the presence of good environment that ensures good investor protection, the negative effect of CSR activities on the level of cash holding is accentuated.
Literature Review: Evidence of Day-of-the-Week Effect in Cryptocurrency Market Kie, Tan Sze; Jiun, Ricky Chia Chee
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.v32i1.1472

Abstract

This study provides a comprehensive analysis of the anomaly of day-of-the-week effect found in cryptocurrency market. Its primary objective is to synthesize existing literature and offer an overview of the current understanding of this phenomenon, while identifying trends and research gaps. A systematic literature review was conducted across three major databases—Emerald Insight, Science Direct, and JSTOR—using the keywords "cryptocurrencies" or "cryptocurrency" and "day of the week effect." After applying inclusion and exclusion criteria, 10 relevant articles were identified, and an additional 5 studies were included through manual data extraction from included studies, resulting in a total of 15 articles analyzed. The findings reveal increasing evidence of dayof-the-week effect in cryptocurrency markets, with specific days exhibiting significantly higher or lower returns. However, the exact patterns and underlying drivers of this effect remain underexplored. This review emphasizes the need for additional research to gain a deeper understanding of the time-based anomalies in cryptocurrency price fluctuations and their effects on investors and policymakers.
Exploring Strategies For Expanding The Xiaohongshu App In Malaysia And Singapore: A Study On Developing Chinese Social Media Overseas Ying, Yin; Xiangyang, Liu; Xuerong, Bao
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.v32i1.1455

Abstract

This article discusses China's unique social media landscape, which is shaped by the country's culture, politics, and regulatory environment. Chinese social media platforms like WeChat, Weibo, and Xiaohongshu are deeply integrated and innovative, with features such as virtual red envelopes and mini-programs that significantly boost user engagement.However, expanding these platforms overseas presents challenges, such as cultural differences, regulatory environment, and competition. The article focuses on the case of Xiaohongshu (RED). It proposes strategies to improve customer loyalty and functionality in the context of e-commerce, utilizing the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) as the theoretical framework.The article highlights the importance of understanding the cultural norms and preferences of the target audience, complying with local laws and regulations, and finding ways to differentiate Chinese social media platforms from established players in the market.
Exploring the Impact of Flexible Work Arrangements on Turnover Intention: The Mediating Role of Job Satisfaction and the Moderating Effect of Perceived Supervisory Support George, Joanna Benjamin; Poluru, Nitin Vihari
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.v32i1.1467

Abstract

In today's employment landscape, the value of flexibility cannot be overstated, with an increasing number of employees seeking to balance their professional duties with their personal lives. This quest for the right balance has been strengthened by workplace flexibility, allowing individuals to tailor their workloads and have more autonomy over their working conditions. This research focuses on the impact of Flexible Work Arrangements (FWAs)—namely, working from home and flextime—on Turnover Intention (TI) within the power and utilities sector of the United Arab Emirates (UAE). We further investigate how Job Satisfaction (JS) mediates this relationship, and the extent to which Perceived Supervisory Support (PSS) moderates it. The study utilized a convenience sampling method to survey employees from a leading global energy company with a significant presence in Abu Dhabi and Dubai, boasting over 500 staff members. Of the 550 employees approached, 250 responded, yielding a 45% response rate. The research employed SPSS V.28 for demographic analysis, descriptive statistics, correlation analysis, and measurement of the reliability and validity of the study constructs. Also, mediation and moderation analysis were performed using Hayes Process Macro to validate our conceptual framework, providing robust statistical analysis. This research focuses on how PSS moderates the relationship between FWAs and Job Satisfaction, a relatively underexplored area. The findings include, FWA has positive impact on Job Satisfaction and negative impact on turnover intention. The indirect effect of Job Satisfaction and Perceived Supervisor Support is found out to be insignificant. The implications of this study guides organizations in tailoring their policies, and practices to mitigate turnover intentions.
Management Accounting Research Lasyoud, Alhashmi Aboubaker; Awopetu, Lawrence
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.v31i2.1351

Abstract

It is this paper’s objective to determine the concerns related to theories and methodologies that underpin the study of management accounting. The literature on management accounting includes various theories and methodologies followed by many researchers in this field of research. A review is done on prominent theories used by the management accounting field. The paper presents the frameworks utilized to classify these theories. Each theory is explained and its related criticism is presented to highlight the applicability of these theories in providing the required results when used as a base for research methodology in management accounting. The paper also reviews frameworks followed by previous studies on accounting research including Burrell and Morgan’s (1979) framework and Laughlin’s (1995) Middle-Range Thinking Approach. Although the framework by Burrell and Morgan is widely used for the classification of theories, some scholars criticized this framework. The framework developed by Laughlin (1995) is beneficial for categorizing accounting research and selecting a proper methodology for research studies in accounting. Even though Laughlin’s Middle-Range Thinking Approach has better practicality compared to the framework of Burrell and Morgan, the researchers found a limitation in his framework.
Student-led Classroom: Review on the advantages and disadvantages Shaki, Ummi Habibah Mohd; Shakil, Nurul Syifaa Mohd
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.v32i1.1450

Abstract

This paper examines the benefits and drawbacks of student-led classrooms within the context of constructivist learning theory. The principles of constructivism align with this educational approach, which emphasizes active participation, social interaction, and contextual learning. The study investigates the influence of student-led classrooms on factors such as engagement, critical thinking, and knowledge retention. Although constructivist approaches, such as problem-based and inquiry-based learning, have notable advantages, they also pose difficulties, such as the requirement for explicit instruction and resource intensity. The study examines existing literature on the efficacy of student-led classrooms and asynchronous online discussion forums (AODFs), providing valuable insights into techniques that improve student engagement and learning outcomes.
Systematic Review on The Role of Gender and Language Learning Strategies (LLS) Ibrahim, NoorAileen; Taharuddin, Nurul Shima; Yusof, Ahmad Muhyiddin; Nazri, Haslinda Md.; Sedhu, Daljeet Singh; Azamri, Nurul Munirah; Mutalib, Halimatun Saadiah Abd; Idris, Sheema Liza; Zakaria, Mohd Radhuan Arif
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.v32i1.1461

Abstract

le to master the language. These struggles generally encompass internal as well as external challenges. Some examples of internal factors comprise low motivation, interest, and focus besides a poor attitude towards the target language in question. Meanwhile, some external factors normally include ineffective and inappropriate teaching and learning (T & L) methods, an unsupportive classroom environment, and a lack of support and encouragement from family and friends. This study aims to determine the role of gender in English as a second language (ESL) learners’ use of language learning strategies (LLS). Online databases such as Google Scholar, Education Resources Information Centre (ERIC), Scopus, and ProQuest were used to identify the relevant literature. Online searches conducted from 2010 and 2022 revealed 197 studies on the topic. The systematic literature review method was employed for this study. However, only 23 kinds of literature out of 197 were selected for inclusion according to specific criteria outlined by the research purpose mentioned above. Based on the results it was found that gender does play a significant role in the ESL learners' use of LLS due to several factors such as aptitude, emotional and communicative motivation, and positive attitude. Moreover, individual personality, social differences, physiological functioning, and home environment can influence the LLS used by ESL learners. It was found that the preferred LLS includes cognitive, compensation, and affective strategies.

Filter by Year

2005 2025


Filter By Issues
All Issue Vol 32 No 2 (2025): October Vol 32 No 1 (2025): April Vol 32 No 1 (2024): Special Issue Vol 31 No 2 (2024): October Vol 31 No 1 (2024): April Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue