cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Oki Wahyu Setiawan
Contact Email
ijabs@ub.ac.id
Phone
+6281311722528
Journal Mail Official
ijabs@ub.ac.id
Editorial Address
Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
Location
Kota malang,
Jawa timur
INDONESIA
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 2 Documents
 1 
Search results for , issue "Vol. 33 No. 3 (2025): IJABS" : 2 Documents clear
Analysis Of The Influence Of Corporate Governance And Enterprise Risk Management Coso On Firm Performance With The Mediation Role Of Operational Efficiency kaban, ekin; Muhammad , Saifi; Atmanto , Dwi; imamah, Nur
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.915

Abstract

Purpose — This study investigates the effects of Enterprise Risk Management (ERM) and Good Corporate Governance (GCG) on firm performance, with operational efficiency serving as a mediating variable, using secondary data from KBMI 3 banks in Indonesia over five years Design/methodology/approach — The analysis, conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM), shows that ERM has a significant positive effect on operational efficiency (β = 0.29, p = 0.01) and firm performance (β = 0.27, p < 0.05). At the same time, GCG does not exhibit a significant direct impact on either outcome. Both ERM and GCG significantly influence operational efficiency. Still, their direct effect on firm performance is not statistically significant (β = 0.03, p = 0.40), suggesting the presence of indirect pathways and external moderating factors. Findings — These results provide empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector. Practical implications — The study advances existing literature by embedding efficiency into the governance–risk–performance nexus. It offers useful insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management. Originality/value — The study advances existing literature by embedding operational efficiency into the governance–risk–performance nexus. It provides empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector (KBMI 3 banks). It offers practical insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management.
The Unease Between Tax Administration Innovation And Compliance: A Qualitative Study Of Taxpayers At Bangkalan Tax Office In The 2025 Transition Period Fainsanu Faraka, Fainsanu; Merie satya angraini, merie; Kurniawan, Fitri Ahmad
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.928

Abstract

Purpose — This article aims to explore the implementation of knowledge management in a multinational telecommunications subsidiary to investigate the factors that influence performance and its impact. Design/methodology/approach — Adopting a qualitative research design, this study employs an instrumental case study approach. Data were generated through in-depth semi-structured interviews with individual taxpayers, corporate taxpayers, and tax officials, and triangulated with administrative records on tax filings and revenue before and after the Coretax rollout. The analysis is guided by an integrated behavioral framework drawing on the Technology Acceptance Model and the Theory of Planned Behavior. Findings — The results show a significant decline in tax compliance during the initial phase of Coretax implementation. While the system demonstrated high usability among corporate taxpayers and tax officials by improving reporting efficiency and integration, it simultaneously resulted in low ease of use and reduced behavioral control among individual taxpayers. Complex authentication procedures, an unintuitive interface, system instability, and limited transition assistance reduced user trust and delayed compliance behavior. These results suggest that the decline in compliance reflects behavioral and institutional inconsistencies, not technological failures. Practical implications — The study highlights the need for user-segmented and adaptive digital tax implementation strategies, emphasizing usability, behavioral readiness, digital literacy support, and institutional capacity building during transition periods Originality/value — This research contributes to digital tax administration literature by demonstrating that behavioral readiness and perceived control are more decisive for compliance outcomes than system sophistication, particularly in developing-country contexts. Paper type — Case study

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 33 No. 3 (2025): IJABS Vol. 33 No. 2 (2025): IJABS Vol. 33 No. 1 (2025): IJABS Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 - Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society Vol 26, No 1 (2018): The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society Vol 18, No 2 (2010): The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society More Issue