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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 33 No. 1 (2025): IJABS" : 10 Documents clear
The Influence of Store Atmosphere, Store Layout, Point of Purchase Displays, and Promotional Signage on Souvenir Impulse Buying Behaviour Tahiry, Darwish Khan; Abdillah, Yusri; Mawardi, Mukhammad Kholid
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.846

Abstract

Purpose — There is a notable lack in the comprehensive and integrative understanding of in-store marketing factors, particularly understanding how store atmosphere affects impulse buying collectively in the context of souvenirs in developing countries. The current study fulfils this imbalance by conducting an in-depth investigation into the impact of key in-store marketing variables: store atmosphere, store layout, point of purchase displays, and promotional signage on consumer impulse buying behaviour. Design/methodology/approach — A quantitative data analysis technique is utilised, collecting information through structured questionnaires from domestic tourists purchasing souvenirs at Malang Strudel retail chains in Greater Malang. Smart PLS SEM is used to analyse the interrelationships among variables, based on 99 sample responses collected through purposive sampling. Findings — Results indicate that all four factors —store atmosphere, store layout, point-of-purchase displays, and promotional signage —have a significant positive impact on impulse buying of souvenirs. It showed that pleasant lighting, a hygienic ambience with appropriate music and temperature, easy and convenient placement of merchandise, eye-catching window displays, in-store advertisements, and appealing price-discount signs were effective in triggering spontaneous souvenir purchases among consumers. Practical implications — These outcomes offer valuable insights for retailers and marketers operating in a souvenir shopping context. They can strategically use these in-store stimuli to influence and capitalise on souvenir impulse-buying behaviour, thereby improving sales and the shopping experience. The results offer insights into the dynamics of impulsive souvenir shopping, enhancing knowledge in the context of consumer behaviour and retail management. Originality/value — This contributes to the existing knowledge on impulsive buying behaviour identified in the context of souvenir shops within an emerging economy, with implications that the environment and behavioural factors contribute to consumer decisions in a tourism-driven retail setting.
Formulation of Basic Assumptions Pesantren Entity Accounting Binti, Binti Shofiatul Jannah; Iwan Triyuwono; Zaki Baridwan; Bambang Hariadi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.800

Abstract

ABSTRACT Purpose — The research objectives are, first, to criticize the use of entity theory, which is the basis for the development of accounting for Islamic organizations (pesantren). It suggests that absolute property rights are in the individual, so the form of accounting favours the interests of the owner of capital (capitalist). Second, to formulate basic assumptions of the pesantren entity accounting. Design/methodology/approach—This research uses a qualitative research approach. We conducted a literature study to criticize the entity theory. We then conducted semi-structured interviews with two clerics (ulama) who are administrators of pesantren. All interviews were recorded with a tape recorder and then transcribed. Furthermore, data analysis refers to Miles et al. (2018), namely data condensation, data display, drawing, and verifying conclusions. Findings—Pesantren's assets must be separated from those of the owner (kiai). Furthermore, Pesantren’s assets are managed by Nadzir, who takes into account profits for the maslahah. Thus, Allah SWT owns the Pesantren assets, while Nadzir is only the manager. The basic assumptions of the Pesantren entity go beyond materialism and secularism. Practical implications—The basic concept of pesantren entities differs from that of business entities. The pesantren entity admits to the afterlife, while the business entity only exists in this world. We hope that the results of this research can impact the entity assumptions in the conceptual framework. Originality/value — This research develops a new concept of pesantren entities that differ from business entities. The pesantren entity concept represents the characteristics of the pesantren environment, the oldest educational institution in Indonesia. Keywords — Entity Theory; Pesantren; Waqf Assets. Paper type — Conceptual paper
Climate Change Risk Disclosures and Stock Market Returns: Empirical Evidence from Nigeria Aleke, Stephen Friday; IREM, COLLINS OKECHUKWU; ozo, Friday Kennedy; Ogbu , Friday Edeh Ogbu,; Okeke, Frankline C. S. A; Committee, Ekpete
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.819

Abstract

Purpose — This study aims to examine the effect of climate change risk disclosure on stock market performance in Nigeria from 2006 to 2022 Design/methodology/approach — The study adopted an ex post facto research design and the Vector Error Correction Model (VECM) to estimate the regression coefficients. As the dependent variable, the stock market performance was proxied by the all-share index. In contrast, the climate change policy was proxied by carbon emission taxes (CET) and solid mineral mining taxes (SMT). Other determinant of stock market performance such as the federal government green bond (FGBond) was added to the model to mirror the macroeconomic and financial environment. Findings — From the analysis results, the model test of stationarity showed that all the variables were not stationary at the level but at first difference 1(1). The descriptive and normality tests indicated that the data were normal and fit for the intended analysis. The study found evidence of a long-run relationship among the model variables based on the Johansen test for cointegration. The vector error correction indicated a fast speed of adjustment from the short run to the long run at about 32.04% annually, from the system equation regression. However, the significant findings of the study are: carbon emission taxes had significant positive impact on the stock market performance in Nigeria, (coefficient: LOGCET = 1.085279, p-value 0.0221); solid mineral mining tax has significant positive impact on the stock market performance in Nigeria, (coefficient: LOGSMMT = 0.619464, p-value = 0.0009); and Federal government green bond has significant positive impact on the stock market performance in Nigeria. (Coefficient: LOGFGBond = 0.934925, p-value of 0.0000). Implications—This study's policy implications are that risk mitigation efforts such as carbon emission and solid mineral taxes, as well as green bonds targeting climate change, will remain a practical component of stock market performance policies. Originality/value—Many researchers and policy-makers believe that access to climate change risk mitigation in developing countries improves stock market returns while reducing market vulnerability and contributing to overall economic growth. This approach has expanded rapidly and widely over the past several decades and is currently used in several growing African states. Paper type — Empirical Research
Elevating Profitability: The Roles of Innovation, SG&A Expenses, Capital Structure and Production Costs yunus, Naviel; Cacik Ruth Damayanti; Nur Imamah
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.831

Abstract

Purpose — This study investigates the impact of research and development expenses, selling, general and administrative expenses (SG&A), production cost, and financial leverage on Indonesia's manufacturing sector profitability. Specifically, the impact of research and development expenses on firm profitability.. Design/methodology/approach—This research relies on Indonesian manufacturing’s financial statements listed on the Indonesian Stock Exchange from 2017 to 2022 and implements Warp PLS 3.0 for hypothesis testing and path diagram creation. Findings—The results show that research and development expenses significantly influence firm profitability, whereas SG&A expenses show a contrary finding. These results provide evidence of the important role of research and development in increasing company value. Practical implications—More investment in R&D and innovation could potentially attract more investors to Indonesian manufacturing companies. Originality/value—This paper examines whether investment in marketing, research and development in Indonesia is more beneficial for firms in Indonesian manufacturing companies. It is expected that this analysis will give significant insight into future company budgeting policies for both R&D and SG&A expenses.
The Effect of Financial Strength on Firm Value with Financial Performance as an Intervening Variable Utama, Oktavian Arga Dwi; Uzliawati, Lia; Astuti, Kurniasih Dwi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.844

Abstract

Purpose — This research aims to test and analyze the effect of financial strength on firm value with financial performance as an intervening variable. Design/methodology/approach — The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for 2018-2023. The purposive sampling technique to obtain a sample resulted in 240 observations. The analysis technique used is multiple linear regression processed with STATA software and path analysis with the help of an online Sobel calculator. Findings—The results of the hypothesis testing indicate that capital and asset quality do not significantly impact financial performance. Conversely, managerial efficiency hurts financial performance. Moreover, capital, managerial efficiency, and financial performance positively affect firm value, while asset quality hurts firm value. Meanwhile, financial performance is not an intervening variable in the relationship between financial strength and firm value. Practical implications—This research indicates that management should prioritize enhancing the firm’s capital and asset quality, as these factors significantly influence firm value. By increasing capital accessibility and engaging in selective lending processes, management can boost firm value. Investors may wish to closely monitor banking financial ratios, particularly those related to capital availability, credit provision efforts, and banking efficiency, to make informed investment decisions. Originality/value — This research started from the observation that many existing studies show inconsistent results and diversity in indicators. Therefore, this study combines indicators used to measure financial strength variables: capital, asset quality, and managerial efficiency. The indicator used for the firm value variable is Price to Book Value (PBV), while the financial performance variable is measured using Return on Assets (ROA). The difference between this study and previous research lies in its use of financial performance as an intervening variable, its concentration on the banking sector in Indonesia, and the research period of 2018-2023. Paper type — Quantitative
Accountability in Smart Cities: A Systematic Review of Principles, Components, Monitoring Mechanisms, Challenges, and Improvement Strategies yudea; Irianto, Gugus; Rusydi, Muhammad Khoiru; Rosidi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.868

Abstract

Purpose — This research analyzes the implementation of accountability in the context of smart cities, focusing on principles, components, monitoring mechanisms, implementation challenges, and improvement strategies. The aim is to understand the implementation of accountability comprehensively, address the research gap regarding integrated accountability frameworks, and provide insights to improve smart city governance through strengthening accountability. Poor accountability in smart city initiatives can lead to significant financial inefficiencies and misallocations of public resources. Design/methodology/approach — The research adopted a systematic literature review approach by searching for articles in six academic databases, including Scopus and Web of Science, using Boolean operators (AND, OR). The study selection process used inclusion and exclusion criteria, followed by data extraction, quality assessment using standardized evaluation criteria, synthesis using NVivo, and reporting according to PRISMA guidelines. Findings — 33 relevant studies were found. The most significant discoveries reveal that accountability principles include transparency, responsibility, justice, and sustainability. Financial dimensions of accountability mechanisms are particularly important in ensuring resource optimization. The main components are transparency, citizen participation, collaboration, data management, and security. Effective monitoring mechanisms were identified, such as technology-based supervision, public participation, and transparency. The findings demonstrate the importance of a comprehensive governance framework and prioritizing accountability. Non-technological factors, such as citizen participation and collaboration, are as important as technological aspects. Practical implications—The research provides specific recommendations for the government to apply the principle of accountability systematically, involve citizens, and utilize technology for transparency and monitoring. These governance frameworks can help mitigate financial risks in smart city projects by ensuring proper resource allocation and preventing mismanagement. The research provides comprehensive insights into smart city accountability. Originality/value — An important finding is the need for a governance framework that prioritizes accountability. Further studies are recommended to explore accountability practices in various contexts, develop practical guidelines, and investigate the role of new technologies in improving smart city accountability. Paper type —Literature Review.
Does Gender Diversity Moderate Good Corporate Governance on Sustainability Performance? Tael Batak, Felicia Andrea; Mardiati, Endang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.818

Abstract

Purpose — This study aims to examine the effect of good corporate governance (GCG) on sustainability performance, as well as to examine the effect of gender diversity as a moderating variable Design/methodology/approach — GCG is measured by the size of the board of commissioners, independent commissioners and audit committee. Sustainability performance is measured using content analysis with the help of a checklist. This study uses a sample of financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 240 observations were obtained during 2020-2022. Findings — First, the size of the board of commissioners has no effect on sustainability performance. Second, independent commissioners and audit committees affect sustainability performance. Third, gender diversity can strengthen the relationship between commissioner size and sustainability performance. Fourth, gender diversity does not moderate the relationship between independent commissioners and audit committees on sustainability performance. Practical implications — Financial sector companies have increased sustainability reporting as evidence of good corporate governance implementation, while the importance of strengthening the role of independent commissioners and audit committees that meet GCG qualifications to improve transparency and sustainability. Companies also need to prioritize increasing gender diversity in board recruitment to support holistic decision-making and better performance. Originality/value — This paper presents corporate governance practices on sustainability performance of financial companies in Indonesia in managing economic, environmental, and social aspects, and introduces gender diversity as a moderating variable that strengthens the relationship between corporate governance and sustainability performance. Keywords — Good corporate governance, sustainability performance, gender diversity Paper type — Case study
Analysis Of the Implementation of Determination of Usage Status of State-Owned Assets Through Siman Version 2At The Ministry of Public Works Setyaningsih, Rayi; Ganis Sukoharsono, Eko; Iqbal, Syaiful
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.901

Abstract

Purpose — This paper aims to analyze the implementation of Usage Status Determination of State-Owned Assets (PSP BMN) using the SIMAN Version 2 application at the Ministry of Public Works, as part of Indonesia's digital public sector transformation. The study evaluates this system's effectiveness, challenges, and sustainability dimensions. Design/methodology/approach — Employing a qualitative case study, the research integrates the Technology Acceptance Model (TAM) to assess perceived usefulness, perceived ease of use, user attitudes, behavioral intentions, and actual usage. Data were collected through in-depth interviews and documentation, and the Pentuple Bottom Line sustainability framework was applied for comprehensive evaluation. Findings — SIMAN Version 2 enhances bureaucratic efficiency, transparency, and accountability in asset management. The system also fosters moral responsibility but faces persistent technical and non-technical obstacles, including system stability, data migration, and limited human resources. Integrating both TAM and sustainability frameworks reveals the significance of user acceptance and broader public value. Practical implications — The study highlights the importance of continuous system improvement, user training, and sustainable technology development in public sector digitalization. Integrating technological and value-based approaches is crucial for ethical and practical information system implementation in government asset management. Originality/value — This research applies a multidisciplinary approach by combining TAM and the Pentuple Bottom Line in evaluating a national digital public asset management system. It provides novel insights into technology acceptance, sustainability, and ethical governance practices in Indonesia’s public sector digital transformation.
The Effect of Brand Experience on Brand Loyalty with The Mediation of Brand Love and Brand Trust Khairullah; Puspaningrum , Astrid; Yuniarinto, Agung
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.857

Abstract

Purpose - to be able to recognize the importance of brand loyalty in recent decades as markets have become more globally competitive and to secure brand position in an industry. Design/methodology/approach - This research uses quantitative methods. The data in this study were obtained through distributing online questionnaires to 120 respondents who became the sample because during the study there was a covid-19 pandemic which limited meetings with respondents directly. Data analysis using structural equation modeling partial least square (SEM-PLS) with the Smart-PLS 3.0 application. Findings - The results showed that brand experience, and brand trust have a significant effect on brand loyalty. However, brand love has no significant effect on brand loyalty. This study also shows that brand love and brand trust mediate the effect of brand experience on brand loyalty. Practical implications - The results of the study can be used for evaluation of related parties, namely the Tehbotol Sosro company in facing increasingly sharp competition in the RTD tea industry, gaining consumer loyalty and of course increasing company revenue. Originality/value - This research contributes to consumer responses in the Malang area with the object of Tehbotol Sosro. The results of this study can also be used as a reference for studies related to RTD Tea brand loyalty to brand experience through brand love and brand trust. The research results also provide input to the managerial of Tehbotol Sosro.
The Influence Of Investment Decisions And Corporate Governance On Firm Value With Financial Performance As A Mediating Variable: A Study On Pharmaceutical Companies Listed On The Indonesia Stock Exchange Avivah, Bertha Fernanda Nur; Saifi, Muhammad
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.867

Abstract

Purpose — This study examines the influence of investment decisions and corporate governance on firm value, with financial performance as a mediating variable. Design/methodology/approach — This research is a quantitative approach, this study employs path analysis to examine data from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. The sample was selected through purposive sampling, focusing on variables such as investment decisions, corporate governance, financial performance, and firm value. Findings — The results indicate that investment decisions and corporate governance have significant direct effects on firm value, and their effects are mediated by financial performance. This highlights the interconnected roles of these factors in enhancing firm value. Practical implications — The findings emphasize the importance of strategic investment decisions and robust corporate governance mechanisms. For investors, the study underscores financial performance as a critical factor in evaluating firm value. Originality/value — This study contributes to the literature by providing empirical evidence on the mediating role of financial performance in the relationship between investment decisions, corporate governance, and firm value, specifically in the pharmaceutical sector during a volatile period (2017–2022). Keywords — Investment Decisions, Corporate Governance, Firm Value, Financial Performance Paper type — Research Paper

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