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Gadjah Mada International Journal of Business
Published by Universitas Gadjah Mada
ISSN : 14111128     EISSN : 23387238     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Gadjah Mada International Journal of Business (GamaIJB) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master of Management Program, Faculty of Economics and Business, Universitas Gadjah Mada. GamaIJB is intended to be the journal for publishing articles reporting the results of research on business, especially in the context of emerging economies. The GamaIJB invites manuscripts in the various topics include, but not limited to, functional areas of management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue " Vol 8, No 1 (2006): January-April" : 5 Documents clear
Effective Information Technology Governance Mechanisms: An Australian Study Ali, Syaiful
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Growing importance of information technology (IT), as a strategic factor for organizations in achieving their objectives, have raised the concern of organizations in establishing and implementing effective IT governance. This study seeks to empirically examine the individual IT governance mechanisms that influence the overall effectiveness of IT governance. The data were obtained by using web based survey from 176 members of ISACA (Information Systems and Audit Control Association) Australia. This study examines the influences of six proposed IT governance mechanisms on the overall effectiveness of IT governance. Using Factor Analysis and Multiple Regression techniques, the current study finds significant positive relationships between the overall level of effective IT governance and the following four IT governance mechanisms: the existence of ethics/ culture of compliance in IT, corporate communication systems, an IT strategy committee, and the involvement of senior management in IT.
Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study Astami, Emita W.
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill. It examines goodwill accounting policy disclosures in the 2000/2001 annual reports of 269 listed companies in the five countries: Australia, Hong Kong, Indonesia, Malaysia, and Singapore. The key focus is management’s choice of accounting techniques for the treatment of goodwill.The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups. Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company’s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company’s size, the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accounting for goodwill have economic consequences.
Predicting TUrnover Intentions of Hotel Employees: The Influence of Employee Development Human Resource Management Practices and Trust in Organization Hemdi, Mohamad Abdullah; Nasurdin, Aizzat Mohd.
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study investigates the variables that may be predictive of hotel employees’ turnover intentions. The influence of trust in organization as a mediator in the proposed relationship is also examined. A total of 380 operational employees from 5-star rated hotels completed the questionnaires. Hierarchical regression analysis was used to test the relationships hypothesized in the model. Most of the hypotheses were supported. It is suggested that to enhance employees’ trust in organization and subsequently to reduce turnover intentions, hotels need to continue to provide training and development programs to their employees, conduct fair and formal appraisal system, and provide ample and clear career advancement to their employees. Limitations and suggestions for future studies are forwarded.
Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Special Purpose Vehicle (SPV) is an instrumental institution used for specific purposes by firms. The SPV is useful for tax planning, risk management, project financing and company restructuring. SPVs have benefits for economy and business, and involve usually large size of projects that vary from about US$100 to US$500 million per project. However, SPVs have also some bad records. Huge business, finance, and accounting scandals involve the use of SPVs. The drawbacks of SPVs are due to lack of regulatory measures relating the application of SPVs, so that SPVs are used for hiding identities, debts and hiding non-productive assets. SPVs are used to deceive investors so that they can not judge the value and risks of the firms and investments correctly.The huge financial and accounting scandals such as Enron involved the use of SPVs for not reporting or undervaluing debt and overvaluing net worth. In Indonesia, there are some transactions that are under public scrutiny that use SPVs, such as the sales of the government stocks of BCA Bank, and PT Indosat. There are also many successful and beneficial uses of SPVs in Indonesia as well, such as those in energy development, oil refinery, and telecommunication projects.
A Structural Model of Business Performance: An Empirical Study on Tobacco Farmers Priyanto, Sony Heru
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Few studies have been conducted on how farmers’ entrepreneurship affects their farm performance. However, factors of entrepreneurship have not been adequately explored by researchers. Textbooks and articles on farm management usually stress the importance of farmers’ management capability with respect to their farm output. Unfortunately, they have failed to relate management capability to entrepreneurship. This study was conducted using a multilevel analysis with Structural Equation Model (SEM) to know the causal relationships among environment factors such as the country’s economy, natural resources, institutions and organizations, individual backgrounds, entrepreneurship, management capacity, and farm performance. The cross-sectional data was obtained in 2003 from four dominant tobacco-producing districts in Central Java. The multilevel model –that relates external environment, entrepreneurship, and management capacity– can adequately represent the data to estimate farm performance.The results of the analysis indicate that factors like personal aspects, together with physical, economic and institutional environments, affect farmers’ entrepreneurship. Personal aspects turn out to be the dominant factor that determines entrepreneurship and farm performance. This study also shows that farmers’ entrepreneurship is affected by their management capacity, which, in turn, affects the farmers’ farm performance. While there is no doubt in the adequacy of the model to estimate farm performance, this finding invites further investigation to validate it in other fields and scale of business, such as in small and medium enterprises and other companies. Furthermore, in order to evaluate the goodness of fit of the model in various contexts, further research both in a cross-cultural context and cross-national contexts using this model should be conducted.

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