Gadjah Mada International Journal of Business
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.
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SME Internationalization Intelligence Information and Knowledge on International Opportunities
Senik, Zizah Che;
Md. Sham, Ridzuan
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
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Small and medium enterprises (SMEs) internationalization intelligence, referring to the process of gathering information and knowledge on international opportunities, is crucial to initiate SMEsâ internationalization. The literature has stressed organizational resources, networks and information sharing as means to acquire internationalization intelligence, suggesting that the resource-based, network and social capital perspectives can be adopted to explore this issue. However, previous literature still lacks evidence on how SMEs acquire relevant intelligence, and who or what are involved with the process. To address this lack of evidence, we interviewed 54 SME owners/key personnel in the manufacturing sector to: identify sources of internationalization intelligence; examine how those sources assist SMEs to internationalize; and develop propositions on internationalization intelligence. Analyzing the data using NVivo, four themes emerged including institutions, business associates, personal efforts, and other means. The analysis suggests internationalization intelligence occurs mainly through the networks of the SME owners/key personnel, built on their firmâs resources through their internal and external information sharing activities, indicating the need of the SMEs to position themselves in their environments. These findings are developed into propositions. The study indicates multiple perspectives in conceptualizing the process of internationalization intelligence. This study advances a conceptualization of internationalization intelligence, and offers avenues for future research.     Â
Paternalistic Leadership and Employee Responses in Javanese Culture
Irawanto, Dodi W.;
Ramsey, Phil L.
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
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While much has been written about leadership research, little effort has been made to identify what constitutes effective leadership in an Indonesian cultural context. Paternalistic leadership is an emerging body of research that has been adapted to the Indonesian context. Javanese cultural values provide a foundation for an Indonesian form of Paternalistic Leadership (PLI). In this study, 178 civil servants in the province of Yogyakarta Special Region, where surveyed in order to examine their responses to the dimensions of PLI. Results suggested that effective PLI emphasises a leaderâs visibility, benevolence and courage. Authority and impartiality need to be expressed in ways that align with traditional Javanese values. Suggestions of the direction for further study are presented.    Â
Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia
Ismail, Suhaiza;
Mohd Ghazali, Nazli A.
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
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The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsythâs (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.    Â
An Examination of the Mediating Effect of Islamic Work Ethic on the Relationships between Transformational Leadership and Work Outcomes
Rokhman, Wahibur;
Rivai, Harif Amali;
Adewale, Abideen
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
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This study investigates the role of Islamic work ethic as mediator between transformational leadership and work outcomes (organizational commitment, job satisfaction and turnover intention). This study used a sample of 370 employees from 60 Islamic microfinance institutions in Central Java, Indonesia. The results of Structural Equation Modeling (SEM) indicate that transformational leadership has a positively significant impact on Islamic work ethic. The findings also noted that Islamic work ethic directly and positively affect both organizational commitment and job satisfaction on the one hand, and negatively influences turnover intention on the other. Overall the model supported that Islamic work ethic has a significant role to mediate the the relationship betweem transformational leadership and work outcomes. Implication, limitation and suggestion for future research are discussed.     Â
The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (gri) Based Environmental Disclosure
Frendy, -;
Kusuma, Indra Wijaya
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada
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Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed to the public, specifically voluntary environmental information, is determined by the internal characteristics of the business entities. The objective of this research is to test the financial, non-financial, and corporate governance attributes of Indonesian public companies which contribute to the extent of environmental information disclosure in Indonesia. This research measured the extent of Indonesian public companiesâ environmental disclosure using Environmental Disclosure Index (EDI) as a dependent variable. The index is developed from the parameters under environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are purposively chosen for each of the year from 2005-2008 to form a total of 140 observations.The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public.    Â
SME Internationalization Intelligence Information and Knowledge on International Opportunities
Zizah Che Senik;
Ridzuan Md. Sham
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
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DOI: 10.22146/gamaijb.5489
Small and medium enterprises (SMEs) internationalization intelligence, referring to the process of gathering information and knowledge on international opportunities, is crucial to initiate SMEs’ internationalization. The literature has stressed organizational resources, networks and information sharing as means to acquire internationalization intelligence, suggesting that the resource-based, network and social capital perspectives can be adopted to explore this issue. However, previous literature still lacks evidence on how SMEs acquire relevant intelligence, and who or what are involved with the process. To address this lack of evidence, we interviewed 54 SME owners/key personnel in the manufacturing sector to: identify sources of internationalization intelligence; examine how those sources assist SMEs to internationalize; and develop propositions on internationalization intelligence. Analyzing the data using NVivo, four themes emerged including institutions, business associates, personal efforts, and other means. The analysis suggests internationalization intelligence occurs mainly through the networks of the SME owners/key personnel, built on their firm’s resources through their internal and external information sharing activities, indicating the need of the SMEs to position themselves in their environments. These findings are developed into propositions. The study indicates multiple perspectives in conceptualizing the process of internationalization intelligence. This study advances a conceptualization of internationalization intelligence, and offers avenues for future research.
Paternalistic Leadership and Employee Responses in Javanese Culture
Dodi W. Irawanto;
Phil L. Ramsey
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Show Abstract
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Download Original
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Full PDF (614.807 KB)
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DOI: 10.22146/gamaijb.5490
While much has been written about leadership research, little effort has been made to identify what constitutes effective leadership in an Indonesian cultural context. Paternalistic leadership is an emerging body of research that has been adapted to the Indonesian context. Javanese cultural values provide a foundation for an Indonesian form of Paternalistic Leadership (PLI). In this study, 178 civil servants in the province of Yogyakarta Special Region, where surveyed in order to examine their responses to the dimensions of PLI. Results suggested that effective PLI emphasises a leader’s visibility, benevolence and courage. Authority and impartiality need to be expressed in ways that align with traditional Javanese values. Suggestions of the direction for further study are presented.
Ethical Ideology and Ethical Judgments of Accounting Practitioners in Malaysia
Suhaiza Ismail;
Nazli A. Mohd Ghazali
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Show Abstract
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Full PDF (216.453 KB)
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DOI: 10.22146/gamaijb.5486
The paper intends to explore the ethical ideology and ethical judgments of accounting practitioners in Malaysia. The objectives of this study are twofold. First, the paper intends to examine the factors that contribute to the different ethical ideology among Malaysian accounting practitioners. Second, it aims to investigate the influence of demographic factors and ethical ideology on ethical judgments of accounting practitioners. The study used Forsyth’s (1980) Ethics Position Questionnaire instrument to examine the ethical ideology of the accountants and adopted ethics vignettes used by Emerson et al. (2007) to assess the ethical judgments of the respondents. From the statistical analysis, this study found that age and gender have a significant impact on ethical judgment but not on ethical ideology. In addition, idealism and relativism have a significant influence on ethical judgment, especially in a legally unethical situation.
An Examination of the Mediating Effect of Islamic Work Ethic on the Relationships between Transformational Leadership and Work Outcomes
Wahibur Rokhman;
Harif Amali Rivai;
Abideen Adewale
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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Full PDF (694.16 KB)
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DOI: 10.22146/gamaijb.5487
This study investigates the role of Islamic work ethic as mediator between transformational leadership and work outcomes (organizational commitment, job satisfaction and turnover intention). This study used a sample of 370 employees from 60 Islamic microfinance institutions in Central Java, Indonesia. The results of Structural Equation Modeling (SEM) indicate that transformational leadership has a positively significant impact on Islamic work ethic. The findings also noted that Islamic work ethic directly and positively affect both organizational commitment and job satisfaction on the one hand, and negatively influences turnover intention on the other. Overall the model supported that Islamic work ethic has a significant role to mediate the the relationship betweem transformational leadership and work outcomes. Implication, limitation and suggestion for future research are discussed.
The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (gri) Based Environmental Disclosure
- Frendy;
Indra Wijaya Kusuma
Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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Full PDF (221.727 KB)
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DOI: 10.22146/gamaijb.5488
Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed to the public, specifically voluntary environmental information, is determined by the internal characteristics of the business entities. The objective of this research is to test the financial, non-financial, and corporate governance attributes of Indonesian public companies which contribute to the extent of environmental information disclosure in Indonesia. This research measured the extent of Indonesian public companies’ environmental disclosure using Environmental Disclosure Index (EDI) as a dependent variable. The index is developed from the parameters under environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are purposively chosen for each of the year from 2005-2008 to form a total of 140 observations.The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public.