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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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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 292 Documents
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A Story of the [Re] Construction of a Research Setting for an Ethnographical Study of Accounting Practices in an Indonesia Listed Company Rasyid, Eddy R; Gaffikin, Michael JR
The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

In the recent accounting case study literature, a story of the construction of the research field is missing. It make the readers unable to gain an understanding of the local nuances of the field where the research takes place at the time of the presence of the researcher. As such, the readers have been made unable to develop better their own understanding of the research reports being presented is not separated from her/his research, the story o access construction is needed to be accounted as an integral part o the tales of the field. This paper provides an illustrative story o how such an access construction process has been acquired a careful attention b the researcher.
To interpret the values of Bundo Kanduang in the Internal Control System Djuharni, Darti
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.8

Abstract

This research is to reveal the value of Bundo Kanduang in Internal Control System. Bundo Kanduang is a nickname given to a woman who can be an example both in the family and in the community. As a role model, many values can be learned and passed on to future generations. Data obtained from this research using etnometodhology,  then analyzed by using indexicality and reflexivity based on Bundo Kanduang’s values. The findings of this study indicate that the internal control carried out in this business raises the value of "Raso jo pareso" that is using reason and conscience in action
Performance Monitoring In State-Owned Enterprises: The Case Of Ghana Tsamenyi, Mathew
The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

A major difficulty facing governments around the world is how to monitor the performance of State-Owned Enterprises (SOEs) (Aharoni 1981). This paper reports on research that examines the performance monitoring process in Ghanaian State-Owned Enterprises (SOEs). The analysis presented is based on a case study in three large-scale SOEs. Data is gathered from multiple sources including discussions with accounting officials. a review of documents, and interviews with relevant managers in the three SOEs. The results suggest that, the persistent poor performance ot the SOEs resulted in performance monitoring delegated to an external agency established by the government. In theory, the external agency is to monitor all aspects of operations and performance of the SOEs. ln practice. however. major investment and corporate decisions are made by the sector ministry, the ministry of finance and the respective Board of Directors of each SOE with the external agency having minimal influence in such decisions. KEY WORDS: Management Controls, Budgetary Controls, State- Owned Enterprises, Developing Country, Ghana.
BOARD OF DIRECTOR’S CHARACTERISTICS, INTELLECTUAL CAPITAL, AND BANK PERFORMANCE An empirical examination of Indonesian Banking Sector Rositha, Annisa Hilmy; Firdausi, Nila; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.1

Abstract

Abstract The purpose of this study is to examine the effect of board of directors’characteristics on intellectual capital and bank performance. This research applies explanatory research with a quantitative approach. The data derived from secondary bank annual report data. The total sample consisted of 12 Indonesian Conventional Banks for a period of 3 years ranging from 2015 to 2017. Partial Least Square (PLS) Analysis is used to analyze the collected data. The results of this study indicated that the board of directors’ characteristics have a positive and significant influence on intellectual capital. Further testing, the board of directors’ characteristics has a positive and significant influence on bank performance. Intellectual Capital has a positive and significant influence on bank performance. Keyword: Corporate Governance, Board of Directors, Intellectual Capital, Bank    Performance, Indonesian Banking
Formation of Share Performance Expectation: A Micro Level Process Perspective Gniewosz, Gerhard
The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper provides a descriptive account ofthe function of the annual report in the formation of share performance expectation at the micro level of an institutional investor. Some of the major findings of time-series research are subjected to a closer scrutiny at the micro level within the context of real life complexities. The focus is on three major aspects: (1) the structure of financial statement analysis. (2) the function of the prior forecast error, and (3) the analyst’s forecasting process. The study concentrates on the process of formation ofshare performance expectation on receipt ofthe annual report, rather than at any other point in time. The study does not focus on the process of communicating the expectation (i.e. the actual recommendation), or the actual investment process itself.
AN INVESTIGATION THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND EXTERNAL CUSTOMER SATISFACTION ORIENTATION (An Empirical Study of four stars hotels in Tripoli- Libya) Zaroug, Yousef Ali Mohamed; Thoyib, Armanu; Hadiwidjojo, Djumilah; Solaimun, Ir
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.7

Abstract

 ABSTRACT Purpose — This research was conducted to study the effect of information sharing and information quality toward supply chain integration and farmer business performance.Design/methodology/approach — The type of this research is quantitative explanatory research. The data used in this study are primary data obtained by questionnaire. The sampling method uses multistage proportional random sampling, sample obtained amount 200 farmers. Data analysis in this study uses path analysis method with SPSS 23.Findings — The results of this research indicate that the quality of information is not significant to the integration of supply chain and farmer business performance. Information sharing has a positive and significant effect toward supply chain integration and farmer business performance, supply chain integration has a positive and significant effect toward farmer business performance.Practical Implications — Increasing global business competition and efforts to shorten product life cycles are the two main factors that encourage businesses to change their focus from competitive competition to mutually beneficial relationships and cooperation to improve business performance.Originality/value — The main objective of supply chain activities for business activities is a crucial element because with these activities the goods produced can reach the end consumers.Keywords — Information Sharing, Information Quality, Supply Chain Integration, Enterprise Performance.
DEMOGRAPHIC DETERMINANTS OF ATTRITION OF TECHNICAL HUMAN RESOURCES- A STUDY OF THEINFORMATION TECHNOLOGY INDUSTRY IN INDIA Khan, M. Basheer Ahmed
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The Information Technology Industry is the fastest growing Industry in India as well as the most contributing Industry to the Indian Economy. Needless to mention that the growth and contribution of the Industry can be sustained only if the workforce, especially the technical human resources of the industry remain stable. Unfortunately, with the sudden growth of the industry in India as well as the global competition unleashed, the environment posed great challenges to the industry by way of growing attrition. The industry faced attrition of its technical human resources to the extent of 30-40% half a decade ago and it continues to be near 15-20% in 2014. It kindled interest in academics to investigate the phenomenon and in this study, an attempt has been made to analyze the empirical data relating to the demographic determinants of attrition of technical human resources of the information technology industry in India. The paper investigates if the demographic factors like gender, age, educational qualifiations inflence their intentions to quit the fims or continue to stay. The fidings are signifiant with a view to evolving appropriate attrition management policies of the fims in the industry in India.
EXPLORING CULTURAL DIMENSION AND ITS IMPACT ON TRANSFORMATIONAL LEADERSHIP STYLE IN INDONESIA (A STUDY AT STATE ISLAMIC UNIVERSITY OF MAULANA MALIK IBRAHIM-MALANG) Mohamed, Assalhen Abdualsslam; Rofiaty, -
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.01

Abstract

This study examines the cultural dimensions practiced by leaders and the impact of the cultural dimensions on leadership styles of leaders in State Islamic University of Maulana Malik Ibrahim. The variables used in this study are five cultural dimensions and transformational leadership style. This study applies quantitative method to reveal the effect of independent on dependent variables.This study used employees’ perspective of their leader characters to reveal the cultural dimensions and its effect on transformational leadership style. Data collection method used in this research was probability sampling method with the sample of 90 employees at State Islamic University of Maulana Malik Ibrahim. The hypotheses were tested using logistic regression analysis. The results showed that the leaders at State Islamic University of Maulana Malik Ibrahim practiced big power distance which causes gaps among the leaders and employees. They also tend to be individualism-based in managing the organization. With the power focus, they possess masculine culture in which more logical reasoning is highlighted. Although they can accept uncertainty of the results, the leaders still focus on the future benefits of every decision they make. Moreover, the independent variables power distance, uncertainty avoidance, and terms of orientation significantly influence transformational leadership style practiced at the university. However, individual/collectivism and masculinity/femininity factors do not have any influence on the implementation of transformational leadership style in this university.
Undergraduate Accounting Curriculum: The Unique Case of Iran Wijewardena, Hema; Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

After the lslamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the lslamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in lran in I982. Since then. undergraduate accounting programmes of all universities have been conducted on the basis ofthis common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms of educational objectives and economic conditions ofthe country. This study examined the nature and content of the above curriculum with the purpose of identifying its weaknesses as well as strengths through a survey of perceptions of accounting educators and practitioners in Iran. The findings of the study has revealed that despite a few desirable features. the existing undergraduate accounting curriculum in lran suffers from a number ofserious weaknesses.
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND INFORMATION TECHNOLOGY ON ORGANIZATIONAL LEARNING AND ORGANIZATIONAL CHANGE, AND ITS IMPACT ON EMPLOYEE JOB SATISFACTION (STUDY ON PT PUPUK KALTIM EMPLOYEES) Pasaman, Achmad Bakir; Nimran, Umar; Raharjo, Kusdi; Utami, Hamidah Nayati
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2018.26.2.2

Abstract

The purpose of this study is to examine the effect of transformational leadership and information technology on organizational learning and organizational change and its impact on employee job satisfaction at PT. Pupuk Kaltim. The study is conducted by analyzing the effect between variables consisting of 2 (two) exogenous variables: Transformational Leadership (X1) and Information Technology (X2), and 3 (three) endogenous variables: Organizational Learning (Y1), Organizational Change (Y2) and Employee Job Satisfaction (Y3). This study is designed to answer the problem statements that have been formulated. The study method is an explanatory research. The population is employees of PT. Pupuk Kaltim, where the size of its sample is of 207 respondents. The data is collected using proportional stratified random sampling method to find the effect between exogenous variables and endogenous variables. The findings of the study are from the 9 (nine) hypotheses tested, 8 (eight) hypotheses have significantly affected on the variables studied. The only one which has no significant effect is Transformational Leadership on Employee Job Satisfaction, where it needs to be mediated by organizational learning and organizational change.

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