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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 18, No 2 (2016): May-August" : 5 Documents clear
Is a Mobile Phone a Disruptive Innovation in the Workplace? Mohd Fuaad Said; Khairul Akmaliah Adham
Gadjah Mada International Journal of Business Vol 18, No 2 (2016): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.807 KB) | DOI: 10.22146/gamaijb.12571

Abstract

Extant literature on technology adoption in the workplace generally analyses a single technology, thereby preventing us from a comprehensive understanding about the use of multiple technologies at work. As the usage of mobile devices becomes ubiquitous, knowing how the use of multiple technologies influence individual and group-related tasks is becoming more critical. Therefore, the objective of this study is to understand how managers perform their duties and functions and what technologies are utilized. This study adopts a qualitative study design by conducting in-depth interviews with eight managers employed in the public sector. We found four categories of convergence of mobile and fixed technologies in the workplace: supplementary, complementary, high-degree of integration, and full integration. The technology convergence is mainly influenced by the nature of the managerial work. Most importantly, mobile device is yet a disruptive innovation in the workplace, although its full integration with the fixed technology can be promoted.
Using Real Options for the Evaluation of Venture Projects Alexander Baranov; Elena Muzyko
Gadjah Mada International Journal of Business Vol 18, No 2 (2016): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1769.801 KB) | DOI: 10.22146/gamaijb.12601

Abstract

This paper considers the peculiarities of the application of the real options method for assessing the economic efficiency of venture investments in innovative projects from the venture fund’s position. The results of the practical use of the author’s approach for the evaluation of venture investments with real options are analyzed. The paper shows the applicability of the real options concept to the valuation of the effectiveness of venture capital investments. The use of the real options method raises the accuracy of the estimation and enhances the instruments of the venture fund in evaluating the economic efficiency of innovative projects.
Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach Mohd Rizal Palil; Marlin Marissa Malek; Abdul Rahim Jaguli
Gadjah Mada International Journal of Business Vol 18, No 2 (2016): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.577 KB) | DOI: 10.22146/gamaijb.12573

Abstract

Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated. This paper attempts to reveal the determinants of tax evasion from the institutional perspectives. The objective of this study is to identify the determinants of tax evasion a decade after the introduction of a Self-Assessment System (SAS). Three institutional perspectives of the determinants of tax evasion were examined, namely the probability of being detected, the role of the tax authority and the complexity of the tax system. The results suggested that the complexity of the system, and the probability of being detected had a significant impact on tax evasion. The results of this study could possibly contribute to the body of knowledge in lieu of combating tax evasion, as well as being an input to tax administrators and policymakers into which ways the determinants can affect compliance. The findings also provide an indicator for tax administrators of the relative importance of the tax system in assisting with the design of tax education programs, simplifying tax systems and developing a wider understanding of taxpayers’ behavior.
Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective Hasan Basri; Abdul Khalid Siti-Nabiha; M. Shabri Abd. Majid
Gadjah Mada International Journal of Business Vol 18, No 2 (2016): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.724 KB) | DOI: 10.22146/gamaijb.12574

Abstract

The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is  viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.
The Behavioral Intention of Micro Enterprises to Use the Integrated Cash Waqf Micro Enterprise Investment (ICWME-I) Model as a Source of Financing Mohamed Asmy Mohd Thas Thaker; Mustafa Omar Mohammed; Jarita Duasa; Moha Asri Abdullah
Gadjah Mada International Journal of Business Vol 18, No 2 (2016): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.007 KB) | DOI: 10.22146/gamaijb.12565

Abstract

This study is designed to examine the behavioural intention of micro enterprises to use the Integrated Cash Waqf Micro Enterprise Investment (ICWME-I) model as a source of financing in Malaysia. The primary data are collected from the survey administered to micro entrepreneurs in the Klang Valley and the analysis is conducted using Structural Equation Modeling (SEM). Furthermore, the model has validated its acceptance in the field by adopting the Theory of Reasoned Action (TRA). This study has revealed that both the attitude and subjective norms are found to have a positive impact on the intention of micro entrepreneurs to use the ICWME-I Model in the context of Malaysia.

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