cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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 : -
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
 5   6   7   8   9 
Macroeconomic Factors and Stock Market Returns: A Study in Indian Context Sharad Nath Bhattacharya; J. K. Dasa
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.762 KB)

Abstract

This paper analyses returns on four equity indices of the Indian capital market in the period from July 2000 to June 2010. Methodology involves sample adequacy tests, factor analysis followed by Cochrane and Orcutt regression analysis. Findings suggests that three statistical factors from linear combinations of several macroeconomic indicators explain significant cross sectional variation in return. These three factors may be proxy for money market factor, foreign involvement factor and domestic macroeconomic factor. The results suggest, consistent with other previous studies, that stock returns are a function of a number of previously identified set of macroeconomic variables. These macroeconomic variables could be represented by a number of estimated macro factors.
Determinants of Service Quality in the Hospitality Industry: The Case of Malaysian Hotels M. Sadiq Sohail; Matthew H. Roy; Mohammad Saeed; Zafar U. Ahmed
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Many nations, states, and geographic regions have focused on tourism as a means to economic growth. Most recently, East Asia has experienced a huge influx in tourist dollars as demand grew more than twice as fast as world averages. Tourist often follows the recommendation of others who have had a pleasant experience. The main objective of this study is to examine the factors that influence consumer perceptions of service quality in a mid-priced hotel chain in Malaysia. A random sample of 50 hotel guests provided both survey and interview data regarding the efficacy of different services. The results provide insights and lead to suggestions for change in hotel management practices.
Fair Value Determination: A Conceptual Framework Sara Aliabadi; Hong Chen; Alireza Dorestani
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial crisis, failure of high profile corporations, new regulations and rules, expansion in globalization, and increasing fraudulent financial reporting have recently resulted in the rise of several accounting issues relevant to the capital market. Both the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) have been trying to promote fair value accounting to increase the information relevance of financial reports (Barth et al., 2007; Fiechter, 2010; Barlev and Haddad, 2003). However, critics of fair value accounting blame the flexibility and subjectivity of fair value accounting for many economics problems and financial crises. It is generally believed that fair value accounting produces more relevant financial information, but in some cases the fair value determination is subjective and is prone to management discretion and earnings manipulation. Our study shows that the literature in fair value determination is weak and universities generally do not offer any stand alone fair value related courses or programs. We believe that no conceptual framework for fair value determination has been developed, so in this paper we provide a theoretical framework for fair value determination and invite researchers to focus more in this very important area of specialization in fair value accounting. We also believe that traditional financial statements are only a partial process of accounting past and current financial position, and competitive position statement (CPS) is also a partial process of accounting for current and future financial position; therefore, we argue that the intersection of these two processes reflects the true current position unless the semantics for meaningful competitive interaction in a field is misread for an entitys decision making and implementation processes.
The Impact of Hidden Costs on Production and Operations Uma Bhushan; Rajashree Gujarathi; Arindam Banerjee; Himanshu Sharma; A. Seetharaman
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.289 KB)

Abstract

The paper is a conceptual research in hidden costs which are increasing important in the everchanging technology world. The worldwide manufacturing environment has evolved rapidly from only producing a narrow range of products to a wide range of customized products. While the world’s attention is focused on the fight to increase productivity and develop new technologies to maintain manufacturing competitiveness, the change in this nature has called for a serious review of the existing cost management strategy and lead to intense focus on the less visible but every bit as critical to the cost incurred by the hidden factory of offline transactions. This paper identifies various elements and contributing factors of common hidden costs in production and associates the impact to the total product cost. Hidden costs cannot be eliminated completely but can be reduced. Hidden costs transform from one area to another and sometime they are essential parts of the manufacturing costs. This paper also discusses a case study on offshore outsourcing by using transactional cost analysis to reveal the additional hidden costs associated with the transaction where traditionally, people like to associate cost to physical units or activities, but not on the exchange of transaction. As the demand in hidden cost analysis increases, managers are aware that the existing cost system and direct allocation method is not capable to provide accurate cost information to help the cost reduction effort. Hence, classification of hidden costs and ability to transform them into visible cost becomes critical.
Influence Business Principles, Organizational Culture, Fundamental Safe Work Practices, Operational Excellence Expectations, and Corporate Commitment to the Tenets of Corporate Operations and Corporate Performance Oil and Gas Chevron Indonesia Sudarmo Sudarmo
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose this study is to explain that Influence Business Principle, Organizational Culture, Fundamental Safe Work Practices, Operational Excellence Expectations, and Corporate commitment to the tenets of corporate operations and corporate performance in oil and gas Chevron Indonesian Kalimantan, Sumatra, West Java, and Jakarta. Population research is employee of Chevron Indonesia amounted to 7000 people. Respondent sample are 225 persons. Statistical analysis used Structural Equation Models (SEM). The results showed that there are eleven (11) line direct relationship or indirectly. In this connection, there are four significant and positive. Six lines are not significant and positive path, and one Negative insignificant point. Four the significant points are: the business principle to influence of corporate operations tenets; Organizational culture to influence of corporate operations tenets; Workplace safety programs to influence of corporate operations tenets; and Expectations of the benefits of operating affect to corporate operations tenets. Six Positive insignificant are: Organizational culture affects corporate performance; Workplace safety programs affecting corporate performance; Expectations affect the performance benefits of corporate operations; Corporate commitment affect tenets of corporate operations; Corporate Commitment influence to corporate performance; and Tenets of corporate operations affect to corporate performance. One significant negative point is: business principles affect to corporate performance.
Are Global Managers Able to Deal with Work Stress Belal Barhem
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study seeks to understand the extent to which private sector managers are responding to demands and expectations of globalization and what the sources are of their work stress. Are they equipped with the necessary skills to deal with globalization and the challenges at work? The paper also examines the degree to which the participants sampled have the characteristics which would enable them to work globally, such as how they view other people's values and how far they can adapt to new working environments? A sample of 196 managers from the private sector in the U.A.E. was involved in the study. The study reveals that global characteristics are significantly exhibited among managers in the private sector. With broad responsibility for others, private managers consider the most important sources of work stress are role ambiguity and role overload (of a qualitative kind). Some managerial implications were proposed.
Characteristics of the Board of Directors and Company Performance New Zealand Evidence Md. Borhan Uddin Bhuiyan; Jamal Roudaki; Murray B. Clark
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship between characteristics of the board of director and firm performance. Few research studies examine this issue, particularly with Return on Assets (ROA) as a performance indicator. Companies that were listed on the New Zealand stock exchange (NZX) over the period 2000 to 2007 were examined, and the results showed that selected characteristics of the board of directors are positively related to firm performance. Specifically, the characteristics studied were: the size of the board, the independence of directors, the tenure of directors, the outside involvement of board members, the frequency of board meetings, the length of time the Chief Executive Officer (CEO) has been in the company, and the extent of shareholding held by the directors.
Management Accounting Theory and Practice: Measuring the Gap in United States Businesses John D. McLellan
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this study, we surveyed members of the Institute of Management Accountants (IMA) all Certified Management Accountants (CMA) working in the United States to determine, 1) the adoption rate of forty-one management accounting practices by their organizations, 2) to examine the degree of importance for the efficient operation of their business that CMA's placed on each management accounting practice and 3) to measure the variance between the two. The findings indicated a large discrepancy between what accountants consider effective management accounting tools and the use of those tools by their respective companies. Evidence suggested that businesses rely more on the traditional management accounting practices rather than the recently developed strategic practices such as activity based management and the use of the balanced scorecards. We measured the size of the gap between the use and importance of each management accounting tool and highlighted those MA tools that CMA's think could have a significant impact on improving business operations. This study updates the management accounting literature on the adoption rate of forty-one MA practices by businesses in the USA.
Is Default Risk Related to Inflation? Abdelaziz Chazi
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

I use tests such as Vector Autoregression estimates, Granger causality, and Impulse response function to show that inflation is a statistically significant predictor of expected default risk or credit quality. Credit quality, measured by Moodys total net downgrade change, by quarter, from 1990 to the second quarter of 2000, is used as a proxy for default risk. This sample period is characterized by a first couple of years of recession followed by a longer period of economic expansion. The net downgrade change in Moodys corporate bonds rating, at the aggregate level, and hence the net default risk for all investors, is more likely to increase with one-quarter-lag increase in inflation.
The Determinants of the Commitment to Corporate Social Responsibility: Case of Tunisia Haifa Chtourou Rekik
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.958 KB)

Abstract

The purpose of this paper is to highlight the main determinan explainingthe behaviors of Tunisian Companies on Corporate Social Responsibility (CSR). In fact,On the basis of a theoretically constructed questionnaire, We developed two measure ofoverall CSR l\CLiVlty (level of commitment and intensity of commitment) and twomeasures of the C0tnm.itm€ni by CSR action type <pl1Llar|[hr0p1C CSR, integrative CSRand innovative CSR). The estimates were made from an OLS regression analysis i.ti afirst case and from an ordered PROBIT analysis in a second one.The maii-i result that emerges from this study is diat the overall commitment andthe Commitrnent by CSR acuoii type are determined by different factors, withthe exception oi “stakeliolders integration” vaniible which seems to explainthe conimitmeiit in any CSR action type. The industry is Clé‘[€1"I1‘iinnLlV€ only in the caseof philanthropic actions marking a Significant commitment of the chemical industry.Philanthropic eornnnnnent is still determined by respondents’ perception of CSRreflecting their ethical values, by rirore size and by respondents’ academic training.Integrated commiunent is priinarily determined by the firnfs age and the F.nti’s CSR respondents’ ages. Finally, g-rowmg companies are the most involved in the LnnovaitiveIREZSREES.

Page 7 of 29 | Total Record : 287

 5   6   7   8   9 

Filter by Year

2005 2025


Reset
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