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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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The Effect of Shariah Governance Implementation on Financial Performance via Corporate Social Responsibility Fernanda, Hadiana; muslichah, muslichah
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1646

Abstract

Islamic banks demonstrate economic stability through the implementation of shariah-based business models and operational principles, particularly in reporting, especially in shariah governance implementation and corporate social responsibility (CSR) reporting. This study investigates how disclosures by the board of directors (BOD), shariah supervisory board(SSB), and audit committee(AC) impact financial performance, with CSR acting as a mediating variable. The research sample comprises Islamic banks in Indonesia from 2019 to 2023, the research sample consist of 12 Islamic banks in Indonesia, resulting in a total of 60 observations. Findings indicate that the BOD positively influences financial performance, while the supervisory board and audit committee exert an adverse effect. Additionally, CSR acts as a mediating variable between shariah governance implementation and financial performance. Institutions that acknowledge this importance are more inclined to dedicate adequate resources and focus to the development of effective CSR programs.
Unraveling the Paradox of Housing Affordability: Ramadhan, Wanda Dwi; Hazah, Hania Rizkieta; Djajanti, Atik; Mulyani, Susi Dwi
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1593

Abstract

Housing affordability remains one of Indonesia’s pressing socioeconomics challenges, particularly for middle-to-lower income households whose income growth lags behind rising property prices. In response, the government introduced ministry of finance regulation (PMK) No. 13 of 2025, which provides a government-borne valueadded tax (VAT) incentive aimed at encouraging homeownership and stimulating the property sector. This study explores the perceived effectiveness of PMK 13/2025 in enhancing housing affordability by employing a policy analysis approach based on secondary data, including prior regulations, market reports, and academic literature. The findings indicate that while the incentive may improve consumer purchasing power, risks such as speculative price increases by developers and disproportionate benefits to investors remain. Furthermore, the limited scope of the policy applying only to new homes within a specific price range may reduce its reach among lower-income households. To maximize effectiveness, the policy requires stronger oversight and better integration with other housing subsidy schemes. The study underscores the importance of designing fiscal incentives that not only stimulate the housing market but also deliver equitable and sustainable benefits.
Dynamics of CSR and Employee Retention: A Generational Perspective Lee, C. Christopher; Hwang, David; Acharya, Keshab
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1246

Abstract

The main objective of this study is to gain insights into the five corporate social responsibility (CSR) factors— environment-related CSR, human rights & labor, product responsibility, community engagement, and corporate governance— and to understand their impact on employee retention among gen X, Y, and Z employees in the workplace during the Covid-19 pandemic. We collected survey data using Amazon Mechanical Turk, with a final sample size of 536 responses. The regression analyses indicated a positive and significant relationship between environment-related CSR and employee retention. The results also suggested that both human rights and labor-related CSR, as well as product responsibility-related CSR, are positively related to higher employee retention. Additionally, generational differences moderated the effect of environment-related CSR on employee retention, with a stronger correlation observed among gen Y and Z employees compared to gen X. These findings help reconcile mixed evidence on CSR–retention links by emphasizing generational differences and offering practical guidance. Managers aiming to retain talent should prioritize environmental stewardship, fair labor practices, and responsible products while tailoring CSR initiatives to the preferences of different employee cohorts.
The Moderation of Financial Performance in the Phenomenon of Firm Value Soediro, Achmad; Kusumawardani, Media; Dwinanda, Fadhilah; Farhan, Muhammad
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1291

Abstract

The research is conducted to investigate how ISR, the presence of the IBC, and the CS affect the value of firm, considering FP as a moderating element. It indicates that ISR has a notably favorable impact on a company's value. Nevertheless, IBC and CS do not exert any significant impact on FV. Additionally, concerning moderation effects, Social and Environmental Disclosure (SED) reduces the positive ISR impact on the value of firm but has no bearing on the influence of IBC on FV. Conversely, SED actually strengthens the impact of CS on FV. Furthermore, ROA enhances the positive ISR effect on FV while diminishing the impact of IBC on FV. Nonetheless, ROA has not effectively moderated the effect of CS on the value of firm.
Use of Management Accounting and Social Performance: Ginette, IPOUMB Polienne
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1355

Abstract

This paper examines the influence of management accounting on social performance. Quantitative research was conducted. Primary data obtained through the administration of questionnaires to 199 Cameroonian multi-sector small and medium enterprises (SMEs) in 5 regions of Cameroon was used. While regression analysis with the aid of STATA 20 software was utilized in testing the hypothesis. The empirical findings show that there exists a significant and positive association between the use of management accounting and social performance. The analysis reveals that SMEs that use cost, budget, scoreboard and profitability ratio data in particular have improved social performance. These findings extend the literature on the importance of management accounting. It helps managers have a better understanding of the benefits to implement management accounting practice. Moreover, the research results will be useful for managers to encourage SMEs in Cameroon to implement management accounting practices to enhance not only financial but also social performance.
Labor Migration and Economic Growth Nexus in Bangladesh Rahman, Mohammad Rifat; Rahman, Md. Mufidur; Akter, Roksana
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.989

Abstract

Accelerated globalization and the thirst for economic emancipation of the people create demographic shifts from developing countries to developed countries. To assist policymakers in effective decision making regarding labor migration and economic growth, our paper explores the hidden dynamics between labor migration and economic growth in Bangladesh from 1988 to 2020. The study was developed based on the Auto Regressive Distributed Lag (ARDL) framework to capture long-run and short-run dynamics among the variables. To find the directional relationship, we also perform the Toda Yamamoto Causality test to find the short-run impact on the dependent variables. The existence of co-integration among the variables is demonstrated by the Bounds test result. The empirical results show the long and short-run positive significant relationship between international labor migration and exchange rate. However, Inflation and GDP growth do not have any significant impact on migrant laborers from Bangladesh to abroad. The causality approach indicates a unidirectional causality between labor migration and exchange rate, GDP growth and exchange rate. This paper suggests that the devaluation of the local currency would be a possible way to boost labor export from Bangladesh.
Global Supply Chain Pressure and 3D Printing Investments Bunyaratavej, Kraiwinee
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1361

Abstract

Recent events such as the pandemic have shed some light on the vulnerability of the global supply chains when they are greatly disrupted. Some firms opt to increase their in-house capacity, while some businesses resort to sourcing locally. Technology, which had been used to increase efficiency of firms, became even more important in solving and preventing supply chain risks by increasing flexibility in sourcing. 3D printing has played an important role in relieving some of the pressure from businesses. Hence, businesses might not have to choose between improving efficiency by producing or sourcing where it is cheap versus improving security by sourcing or bringing facilities closer to home. In this paper, the aim is to shed some light on the impact of global supply chain problems on investments into 3D printing start-ups. Using a Poisson regression model for investigating the hypotheses, we found that as pressure has built on the supply chains, businesses made more investments in the 3D printing technology in order to navigate through the volatility. The future research could expand to cover more technology and time period. We hope that the paper will highlight the importance of 3D printing technology in businesses when supply chain disruption occurs

Page 29 of 29 | Total Record : 287

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