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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 7 Documents
 1 
Search results for , issue "Vol. 33 No. 2 (2025): IJABS" : 7 Documents clear
The Effect of Implementing Accounting Information Quality, Performance-Based Budgeting on Local Government Governance (Good Governance) With Management Commitment as A Moderating Variable Siregar, Mercy Irene Christine; Sudarma, Made; Andayani, Wuryan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.858

Abstract

Purpose — This study examines the effect of accounting information quality and performance-based budgeting on local government governance (good governance) in Papua Province, Indonesia, with management commitment as a moderating variable. Design/methodology/approach — A quantitative approach and survey methodology were used, employing questionnaires distributed to 90 leaders across key Regional Apparatus Organizations (BAPPEDA, BPKAD, Communication and Information Service) in 30 regencies/cities. The study analyzed data from 2019 to 2023 and applied Partial Least Squares (PLS) for hypothesis testing. Findings — The results indicate that both accounting information quality and performance-based budgeting positively affect good governance practices at the regional government level. Furthermore, management commitment strengthens the impact of accounting information quality on governance. However, management commitment is found to weaken the effect of performance-based budgeting on good governance. Practical implications — The findings suggest that provincial governments should emphasize improving accounting information quality and consistently nurture management commitment to foster transparency. Leaders should also recognize the importance of monitoring performance budgeting initiatives to maximize their governance benefits. Originality/value — This paper presents empirical evidence from Papua Province, offering unique insights into the moderating effects of management commitment in public sector governance. The results provide valuable guidance for regional governments aiming to enhance good governance through improved accounting practice and managerial engagement.
Esg, Eco-Efficiency, And Green Innovation Positively Impact Corporate Financial Performance Through Sustainability Strategies Kamaluddin, Nurhadi; Maulidya, Nurliana; Saputro, Ilham
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.903

Abstract

Purpose — This paper aims to investigate the effects of ESG implementation, eco-efficiency practices, and green innovation on the financial performance of mining companies in Indonesia, addressing the increasing demand for corporate sustainability and responsible governance in environmentally impactful industries. Design/methodology/approach — Adopting a quantitative research design, the study employs multiple linear regression analyses on panel data collected from 27 mining firms listed on the IDX for the period 2021–2023, all of which met the criteria for sustainability reporting. Key variables include ESG practices, measurable eco-efficiency, and innovation indices, with data sources triangulated from annual and sustainability reports. Findings — The results reveal that ESG implementation, enhanced eco-efficiency, and green innovation each have a positive and significant effect on company profitability and firm value. ESG contributes to financial outcomes by strengthening social and governance commitments, eco-efficiency supports cost reduction, and green innovation elevates competitive positioning. The findings validate stakeholder theory and resource-based view in the mining sector context. Practical implications — This study highlights actionable strategies for industry leaders and policymakers to integrate sustainability and innovation into corporate governance and operational frameworks, supporting long-term business resilience and risk mitigation in resource-intensive sectors. Originality/value — The paper provides robust empirical evidence from the Indonesian mining sector, an emerging market with high environmental impact. Thus, it contributes to the global discourse on ESG, eco-efficiency, and green innovation as drivers of financial and competitive advantage.
Assessing Financial Performance Of State-Owned Holding Structures In Indonesia’s Mining Sector susilo, florentinus suryo; Jaya, Wihana Kirana; pitoyo, agus joko; Noer Arfani, Riza
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.881

Abstract

 Purpose —State-owned enterprises (SOEs) are crucial in economic development, particularly in strategic sectors. The state-owned holding (SOH) structure has been introduced as a governance model to enhance efficiency, reduce agency conflicts, and improve financial performance. Using financial data from 2017 to 2022, this study focuses on assessing the holding structures on the financial performance effectiveness of mining sector companies in Indonesia. Unlike prior studies that predominantly examine SOH models in advanced economies or through multinational SOEs, this research centres on a developing country context where SOEs play a pivotal role in industrial policy and national economic strategy. Design/methodology/approach —by using a quantitative approach from financial performance data of MIND ID as an Indonesian mining holding SOE, and also financial performance of Indonesian mining industries, this study assesses the holding structure, foreign ownership, and availability of independent directors to the financial performance. Findings—These findings can encourage companies to reflect on their ownership structure and consider changes to improve financial effectiveness, such as increasing the involvement of foreign investors or strengthening governance mechanisms. Practical implications — This study's findings provide practical implications by providing empirical references for investors to understand the risks and opportunities associated with ownership structure in the mining sector. Originality/value —. This paper presents the case of an SOE holding company in Indonesia's mining sector. It differs from some of the previous literature that generally studies more SOEs concerning governance.
The Analysis Of Highest And Best Use In State Property (Bmn): Optimization Case Study In Kediri Regency Tama, Pradina Mukti; Amirya, mirna
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.899

Abstract

Purpose: This study aims to develop and apply an integrated Highest and Best Use (HBU) framework that incorporates environmental regulations, specifically river boundary requirements, to optimize the utilization of potentially idle State Property (BMN) in Indonesia, thereby balancing economic returns with regulatory compliance. Design/methodology/approach The research employed a case study approach in Kediri Regency, analyzing a vacant government land parcel. The methodology involved comprehensive stakeholder consultations (with asset managers, property officers, appraisers, and community representatives) and an enhanced HBU evaluation that assessed alternative land uses across four criteria: legal, physical, financial, and productivity maximum. Findings: Two primary alternatives were identified: warehouse and sugarcane plantation. Comparative financial analysis demonstrates that the warehouse alternative achieves superior economic performance with an NPV of Rp 18.5 billion, an IRR of 16.37%, and an annual net income of Rp 4.6 billion. This substantially exceeds the returns from the sugarcane plantation (Rp 57 million annually). Furthermore, the warehouse option shows optimal land productivity, strategic location utilization, and compliance with spatial planning regulations. Practical implications: This research provides government asset managers with a practical and evidence-based framework for idle asset optimization. The framework ensures adherence to environmental regulatory compliance while simultaneously maximizing economic value. Originality/value The methodology offers a replicable template for state property optimization across diverse geographical and regulatory contexts. It contributes to improved public asset management practices and enhanced government financial performance within the Indonesian context.
Constructing a Framework of PKTL Decision Support System Design Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.934

Abstract

Purpose — This study aims to analyze the development of young farmers in UB Forest as woodcraft souvenir producers by implementing a sustainable accounting model based on the pentuple bottom line. The study investigates the social, environmental, economic, technological, and spiritual dimensions influencing community empowerment and craft production. Design/methodology/approach — Using a participatory method involving the community and youth around UB Forest, data were collected through observations, training activities, and stakeholder engagement. The model applies the pentuple bottom line framework covering people (social), planet (environment), profit (economic), pheno-technology (technology), and prophet (spiritual) aspects. Findings — The study finds significant improvements in skills and awareness among the community and youth, sustainable use of natural resources, and increased income through woodcraft sales. Technological applications are in early stages with plans for modernization, while spiritual education supports the community’s resilience and values. The holistic approach fosters sustainable development compatible with environmental conservation and community welfare. Practical implications — This integrated accounting model empowers local communities by enhancing socio-economic welfare, preserving biodiversity, and promoting spiritual growth. The model provides a replicable framework for sustainable community development in natural resource-based industries, emphasizing the importance of multidimensional sustainability. Originality/value — This case presents a comprehensive application of the pentuple bottom line in community service, illustrating sustainability accounting beyond traditional financial metrics. It contributes novel insights into sustainable rural development linking spirituality with economic and environmental aspects in an emerging economy context.
The Impact of a Passive Portfolio Management Strategy on Portfolio Return and Risk A. Mahmood, Ahmed
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.880

Abstract

Purpose — This study aims to address issues in the preparation of passive investment portfolios using stocks listed on the Iraq Stock Exchange. The main focus is to build a common stock portfolio that can achieve the best trade-off between return and risk, adjusted to the preferences and risk tolerance of investors in the financial market. Design/methodology/approach — This study uses an explanatory quantitative approach by applying the fuzzy time series method to handle ambiguity and volatility in the monthly closing price data of eight banks listed on the Iraqi Stock Exchange during the period 2012–2021. The analysis was conducted by comparing the performance of the passive investment portfolio against the market portfolio performance. Findings — The results show that passive investment portfolios with high beta values (βpt) outperform other portfolios because they achieve an optimal balance between return and risk. However, it was found that bank stock returns are highly sensitive to market movements, and their performance was limited by sectoral concentration and inefficiencies in bank management. Practical implications — Investors in the Iraqi capital market are advised to adopt modern portfolio formation models and prioritize high-beta strategies, while still considering other factors such as company size, profitability, and liquidity to diversify risk. In addition, financial analysts and brokers are encouraged to expand passive portfolio models to sectors other than banking. Originality/value — This article presents a comprehensive algorithm for the passive portfolio formation process in the context of the Iraqi capital market, which has specific challenges in the form of an unstable environment and limited financial instruments. The use of fuzzy time series in this study contributes to the literature on estimation methods in emerging markets.
The Effect of Environmental, Social, Governance (ESG) Disclosureand Accounting Conservatism on Tax Avoidance Practices with Firm Value as a Moderating Variable Tri Utami, Dian; Rosidi; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.907

Abstract

Purpose: This research aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and accounting conservatism on corporate tax avoidance, considering the role of company value as a moderating variable in this relationship. Methodology/approach: This research uses an explanatory quantitative approach, using panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The level of ESG disclosure is measured using a content analysis index compiled from 33 Environmental, Social, and Governance indicators. Accounting conservatism is proxied by the Book-to-Market ratio, while company value is measured using the Price-to-Book Value (PBV) ratio. The analysis technique used is panel data regression with moderating variable testing. Findings: ESG disclosure has a negative, significant effect on corporate tax avoidance, whereas accounting conservatism does not. Firm value is found to strengthen the negative relationship between ESG disclosure and tax avoidance, indicating that firms with higher market values tend to show better tax compliance as sustainability transparency increases. However, company value does not moderate the relationship between accounting conservatism and tax avoidance, suggesting that accounting conservatism functions more as a technical reporting practice than as a strategy directly related to tax policy. Practical implications: This research provides practical implications for corporate management in efforts to enhance reputation and minimize tax risk through strengthening ESG disclosure and implementing accounting conservatism. Companies with high market value are expected to incorporate both aspects into their corporate governance strategy to improve tax compliance. Originality/value: This research contributes to the literature on market discipline and tax ethics by revealing the role of corporate values in enhancing the effectiveness of ESG disclosure in curbing tax avoidance, while also demonstrating the limitations of accounting conservatism in emerging markets.

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