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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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Advancing Women Entrepreneurs: A Framework for Small Family Businesses Success within the Sustainable Economy Xuan, Liew Mei; Jamaluddin, Askiah; Zainalaludin, Zumilah; Yusoff, Irwan Syah Md.
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.v32i1.1469

Abstract

This article introduces the Holistic Enterprise Success and Sustainability Index (HESSI), a novel framework designed to enhance the success of women-led small family businesses (SFBs) in the context of a sustainable economy. Through a comprehensive literature review and theoretical exploration, this study articulates how women entrepreneurs' perspectives are intricately aligned with both familial values and business imperatives. HESSI employs a robust suite of indicators to measure financial robustness, societal contribution, environmental stewardship, and family solidarity—each meticulously refined to reflect the specificities of women-led SFBs. These indicators transcend traditional, financial-centric metrics, advocating for an expansive evaluation of success that considers economic performance alongside social, environmental, and familial well-being. Crucially, the HESSI framework incorporates women's familial insights, positioning them as a driver of internal cohesion and a pivotal element in integrating Environmental, Social, and Governance (ESG) principles. This broader vision of success metrics includes family unity and the perpetuation of legacy. HESSI promotes an all-encompassing approach to success evaluation that is grounded in gender perspectives, entrepreneurial agility, and a staunch commitment to sustainability principles. The discourse presented is a significant contribution to the fields of gender, entrepreneurship, and sustainable development, providing actionable insights into the vital role of women entrepreneurs in forwarding the sustainability agenda. It underscores the importance of advancing education, reinforcing policy frameworks, and fostering community solidarity to support and extend the reach of women-led SFBs, thus charting a course towards a more equitable and sustainable future in the business landscape.
A Pilot Empirical Study of “Intra-firm Boilerplate” CAM Reporting – DOW 30 Companies SLAVIN, NATHAN S; Fang, Jianing
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.v31i2.1140

Abstract

On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) promulgated the new auditing standard AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This new standard significantly expands the auditor’s report by requiring the inclusion of critical audit matters (CAMs) in an unqualified opinion. The primary objective of this paper is to examine whether the auditors were using an “intra-firm boilerplate” practice in CAM reporting. We analyzed the 10-Ks filed by the DOW 30 companies during the two-year fiscal periods of 2019 and 2020 by comparing the related CAMs. To run the binomial test on SPSS, we coded the relevant qualitative data in our data sheet before operationalizing them into the required binary format. Our empirical data indicate that most of the CAMs reported in fiscal year 2020 were either on new audit topics or with significant modifications in comparison to 2019. However, a substantial number (38%) of the CAMs reported in fiscal year 2020 were virtually the same as in fiscal year 2019. Our empirical results support former SEC chairperson Jay Clayton’s concern on “boilerplate” practice in CAM reporting.
The Role of Consumers in Fostering Circular Economy in Indonesia Pratiwi, Putu Yani; Handra, Tessa; Sutisna, Felix
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.v32i1.1452

Abstract

Consumers play an important role in transforming the economic system into a circular economy. Some literature highlighted that consumer demand has become an enabler for businesses to adopt circular practices. However, other literature argues that although consumers are aware of environmental sustainability issues, their adoption of circular products and services is still low, which is termed as an "intention–action gap." This "intention–action gap" becomes a socio-cultural barrier for businesses to adopt circular practices. This paper aims to increase knowledge and understanding about the role of consumers perceived by circular start-ups. A qualitative case study approach was employed by conducting in-depth interviews with four circular start-ups. This study is expected to shed light on the role of consumers either as enablers or barriers to the circular economy in Indonesia.
Power of the Court to Alter the Company Constitution According to Shareholders’ Agreement Oon, John Chuah Chong; Jaiman, Cartaz Ummu Syawaeda bt; Basir, Sayidah Asma; Kuppanan, Krishnan A/L
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.v32i1.1463

Abstract

Members of a company can vote in general meetings to alter the company’s constitution. The courts can also alter the company’s constitution under section 37(1) of the Companies Act 2016. The problem is that of statutory construction. A literal interpretation means altering the contents of the constitution without voting. A purposive construction entails an alteration of the quorum or procedures to facilitate proper voting. The objective of this paper is to ascertain how the Malaysian courts exercise that power. A comparative research methodology involving a legal doctrinal analysis is employed. Primary and secondary sources of law throughout the commonwealth countries are ascertained as to the effect of the law on the research objectives. The findings reveal that alteration by the court entails a direct alteration of the constitution and not the procedures therein to facilitate proper voting. In the absence of oppression, an alteration is possible to satisfy the legitimate business or management expectations of members, according to a shareholders' agreement. This is true in private companies where shares cannot be transferred to outsiders and quasi-partnership companies. Retrospective alteration and alteration that affects third-party rights cannot be made in the event proper voting can be executed under the existing constitution.
National Culture and Accounting Conservatism Elbayoumi, Ahmed Fouad; Eljilany, Somya Mohamed; Hegazy, Ibrahim Raslan
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.v31i2.1075

Abstract

We test whether Hofstede (1980) cultural dimensions affect accounting conservatism in the banking sector. Our sample is 3593 banks-year observations from four countries. We find significant positive effect of uncertainty avoidance and power distance on accounting conservatism and a significant negative effect of individualism and masculinity on accounting conservatism. We robust our findings using cultural dimensions of House et al. (2004). We contribute to the literature as follows. First; we focus on the banking sector that has been marginalized by many researchers. Second; we cover the most recent period from 2013 to 2020. Third; we found new evidences of the significant relationships between the four dimensions of Hofstede (1980) and accounting conservatism in the banking sector. Fourth; the random effect method for panel data for regression is used in this study to control fixed years effect which enabled us to explain the role of culture in accounting conservatism.
A Systematic Review of Traceability and Monitoring in Port Transportation Processes for Halal Compliance and Certification Yaacob, Teh Zaharah; Majid, Mazlinawati Abdul; Hashim, Hanini Ilyana Che; Hasan, Mohd Zulfabli
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.v32i1.1458

Abstract

This systematic review provides a comprehensive analysis of halal transportation practices at ports, with a focus on the critical aspects of traceability and monitoring mechanisms. As the global halal market continues to expand rapidly, ensuring the integrity of halal products across the entire supply chain, particularly during port clearance and transportation—has become increasingly vital. This article synthesizes current research on the challenges faced in transportation, technological advancements, and the regulatory frameworks governing halal logistics at ports. It evaluates existing methods for tracking and verifying the halal status of goods from their origin to the destination, emphasizing the pivotal role of traceability and monitoring in upholding halal integrity. The review identifies significant gaps in the literature, particularly concerning the standardization of halal transport protocols and the integration of advanced tracking technologies. Additionally, it examines the policies and regulatory bodies responsible for overseeing the halal transport process. The findings underscore the urgent need to develop comprehensive, globally recognized guidelines that can adapt to the rapidly evolving technological landscape and address the diverse needs of the halal market. This study is instrumental in fostering more efficient, transparent, and reliable halal shipping practices at ports, ultimately bolstering consumer confidence and supporting the continued growth of the global halal market.
Adaption of Artificial Intelligence (AI) to enhance business and collaboration between countries, focusing on Saudi Arabia Zafar, Nisar Ahmed
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.v32i1.1475

Abstract

Artificial Intelligence (AI) is one of the most ingenious inventions drastically transforming the business world. The question is whether the current growth of AI is all hype or if it has the potential to revolutionize the world is raised by the abundance of intelligent goods and services that have emerged in recent times. Technological developments in AI pave the way for creating technologies that resemble humans and can operate independently and imitate our intellectual processes. Numerous industries have shown considerable interest and enthusiasm in adopting AI due to technological advancements. As a result, numerous businesses are making significant investments to leverage this opportunity through innovative business models based on AI. The study aims to establish a model based on an evidence-synthesis approach that demonstrates how the business sector in Saudi Arabia can incorporate AI to achieve better outcomes and strengthen its relationships with other countries. However, the study also highlights some advantages and disadvantages of adopting AI models in the business industry so a balanced approach can be used to incorporate AI in different aspects of the business. The study recommends incorporating AI in different health, education, and business sectors in Saudi Arabia to foster international relationships in Saudi Arabia.
The Controversies of Accounting for Employee Stock Options: Liu, Xiang; Han, Yongliang Stanley
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1233

Abstract

In this paper, using a combined method of historical and theoretical analyses, we investigate the controversial accounting treatment of employee stock options (ESOs) by the financial accounting standard board (FASB) and the securities and exchange commission (SEC) in the U.S. We first review the standard setting history of ESOs and then discuss the pros and cons of expensing ESOs which is the current accounting practice. This helps understand why so much controversy existed on the current accounting treatment. Next, we propose four alternative classifications of SOEs and analyze each of them using the financial accounting standards board (FASB) conceptual framework. The arguable vague classification of ESOs in the current conceptual framework contributes to these controversies. Finally, we raise several empirical testing questions whose answers may help guide for future standard setting of ESOs. This paper contributes to the literature of accounting standard setting by critiquing the current practice. We believe it is beneficial to keep other solutions open for future discussion
Enhancing Efficiency Performance Measurement of Zakat Institutions: Tjahjani, Fera; Masruki, Rosnia; Ibrahim, Norhazlina
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1551

Abstract

Law Number 23 of 2011 concerning the management of zakat mandates that the Badan Amil Zakat Nasional (BAZNAS) and Lembaga Amil Zakat (LAZ) must manage zakat funds efficiently and effectively. BAZNAS currently utilises four types of ratios to measure efficiency performance separately: (1) collection expenses ratio, (2) operational expenses ratio, (3) human resource expenses ratio, (4) amil fund ratio. However, most of studies related to efficiency performance assessment of zakat institutions use the Data Envelopment Analysis (DEA) index. The DEA index measures efficiency by comparing the amount of output and input, but its input and output components are flexible, depending on the researcher’s perspective, and it does not explicitly incorporate the 12.5% amil rights. This study aims to propose a new index to measure efficiency performance in a more appropriate and integrated manner, referring to Indonesian Financial Accounting Standard (IFAS) 401, the DEA index, and the amil fund ratio. This proposed index is expected to be more accurately assess the efficiency performance of zakat institutions
Examining Behavioral Biases among Investors in the Saudi Arabian Stock Market: Al Rahahleh, Naseem
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1243

Abstract

This paper presents an explanatory study of the prevalence and influence of behavioral heuristics and prospect biases among investors in the Saudi stock market with the specific goal of determining the extent to which these biases impact investment decisions. Data were collected through an online questionnaire completed by 598 investors, and a statistical analysis was performed to determine the prevalence and impact of identified biases. The data were analyzed using descriptive statistics, and the mean values were tested using a one-sample t-test. In addition, one-way analysis of variance (ANOVA) was conducted to determine significant differences based on demographic and trading variables. The results indicate that investors in Saudi Arabia show moderate behavioral biases, with variations in how these influence investment decisions. Representativeness and regret aversion emerged as the most prominent bias, with a high level of each observed. Age, income, education, trading experience, and trading frequency were significant factors influencing. the degree of bias The findings of this study, therefore, have important implications for investors and policymakers in the KSA context, highlighting a need for initiatives that promote rational decision-making and reduce the impact of behavioral biases on investors.

Page 27 of 29 | Total Record : 287

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