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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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THE ROLE OF THE SHARIA SUPERVISORY BOARD (SSB) IN MODERATING THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Siswanti, Indra; Risman, Asep; Elmi, Farida; *, Markonah; Cahaya, Ferry
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — The aims of this research to examine and analyze the extent of the role of the sharia supervisory board (SSB) in moderating the effect of good corporate governance on the financial performance of Islamic banks in Indonesia.  Design/methodology/approach — Population in this research is 14 (fourteen) Islamic banks in Indonesia and the sample used in this research is 9 (nine) Islamic banks that have published financial reports, good corporate governance reports, and annual reports for the period 2010 - 2019. This research data processed were processed using reviews-10.Findings — The results of this research stated that good corporate governance has a significant effect on the financial performance of Islamic banks. The sharia supervisory board (SSB) moderates the effect of good corporate governance on the financial performance of Islamic banks in Indonesia.Practical Implications — The chow test stated chosen model as fixed effects, then the Housman test stated chosen model as random effects. Thus the model used in this research is a random effect.Originality/value — To complete the results, this research used in-depth interviews with practitioners of Islamic banks in Indonesia, specifically the departement of compliance with Islamic banks.Keywords Good corporate governance, Sharia  Supervisory Board, financial  performancePaper Type Research Paper.
TACTICAL DECISION MAKING IN TERMS OF BUYING FROM SUPPLIER OR SELF-PRODUCING USING RELEVANT COST IN “MISS A” FASHION BUSINESS Tejo, Meliyana Prasetyo
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This research discusses about tactical decision making using relevant cost analysis as a basis for make-or-buy decision making in MISS A Company. This study aims to determine the decision that should be made by MISS A in order to grow and face the fierce rivalry in the fashion industry. MISS A company faces options to keep buying from supplier or start building home industry and self-producing. This study uses documentation, interview, and observation to collect the data. The method used in this study is relevant cost analysis which compares relevant costs and benefits in the decision making process. The findings of this study indicate that relevant cost analysis can be used in short-term decision making. The company should also consider the long-term impacts of the decisions made. The best decision for the company to make is to keep buying from supplier for Bangkok dresses line and to self-produce for local tops, Bangkok tops, and Hongkong dresses lines. This study is limited and conducted as short-term decision making based on the company’s internal data between 2012 and 2013. Keywords: relevant cost analysis, make-or-buy, alternative, decision making, short-term decision
Marketing Adoption Among Small and Medium Scale Malay Entrepreneurs in Peninsular Malaysia Yacob, Nik Rahimah
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

This study exmines the influence of external, internal and organization factors on marketing adoption among small and medium scale Maly entrepreneurs in Peninsular Malaysia. Marketing Adoption was operatio
Public Sector’s Managerial and Financial Accountability ISLAMIYAH, YUNITA
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.2017.25.1.4

Abstract

Abstract The aims of this study is to explore the financial and managerial accountability of public sector and its institutionalization. The process of institutionalization was comprehended through the perspective of New Institutional Theory (NIT). The Type of this research is qualitative approach using a case study in The Government of Jombang in Indonesia. The New Institutional Theory (NIT) in organizational studies is related to the fact that the structure of an organization is influenced by the social environment where it is located. Organization has a function to maintain its existence through the process of adaptation or institutionalization. Symptoms of isomorphism occurs where the formal organization similar to the environment through the mechanism of coercive, normative and mimetic. On financial accountability, coercive and normative mechanisms seem to be the most dominant. While on managerial accountability, the coercive mechanisms is the most dominant. Decoupling behavior emerges as a response of the organization in addressing changes in financial and managerial accountability. The response shown in the process of institutionalization of financial accountability is acquiescence and compromise strategy. While, managerial accountability tends to use acquiescence and avoidance strategy. Financial accountability has been institutionalized in everyday practice of organization members. Meanwhile, managerial accountability, is a mere formality for compliance with regulations (ceremonial administrative). The results showed that the mechanism of Reward and Punishment (RNP) from the central government supports the process of institutionalization of accountability.
Materiality Thresholds in Accounting and Auditing Some UK Evidence Chong, Gin
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper reports the telephone interviews with 12 auditors (Big 5 and non Big 5) and 14 non auditors on the materiality thresholds adopted by them or by their organisations. Non auditors include from finance directors, banker, lawyer, internal auditors, an academic, and technical directors of the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) in the UK. This is in respond to the issuance of Statement of Auditing Standards (SAS) 220 on ‘Materiality and the Audit= by the APB in 1995 whereby no materiality threshold was specifically mentioned. The findings showed that 10% of net profit before tax is the favourite threshold. This is close to recommendations from literature or due to influences by the literature themselves. A specific mathematical guideline could enhance harmonisation of reporting and interpretation of financial results. key words: materiality, audit risk, auditors, true and fair view.
ANALYZING THE MEANING OF CAPITAL FOR FARMERS Rahma, Fia; Triyuwono, Iwan; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 27, No 1 (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.2019.27.1.2

Abstract

The objective of this research is to find out the meaning of capital for farmers, by using the logical reasoning analysis of bayani, burhani, and irfani initiated by Mohammad Abed Al Jabiri (1991). The process of finding out the meaning of capital by farmers is conducted by knowing and analyzing the capital of the informants obtained through in-depth interview and observation, using three types of logical reasoning which are bayani, burhani, and irfani. Through bayani logical reasoning, the researchers got the symbol of the meaning of capital conveyed by the informants and is examined by the text approach. Moreover, through burhani logical reasoning, analysis, the researchers explored the facts, conditions, and background of the informants' lives. The final step of data analysis in this research was gained through the irfani logical reasoning approach that was applied by the synchronization process of all information obtained using the researchers’ clarity of conscience to be able to draw a comprehensive conclusion. This research found the meaning of capital for Smartani group farmers is combination material capital and the determination to apply the science and experience in managing the resources they own well, by maintaining relationship with colleagues and community for the continuity of the farming business. Keywords: capital, farmers, bayani, burhani, irfani 
Having It Both ways: Clean Air Via Market Incentives An Examination of Internal Auditor Readiness Ewer, Sid R
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper describes a small sample study of internal auditor responsiveness to The Clean air Act Amendment (CAA) of 1990 and the centerpiece of the Act, the Emission Allowance (EA) Program. The use of EAs represent an experiment by Congress to enhance corporate flexibility in complying with one aspect of environmental legislation, lf the experiment proves successful, Congress will likely extend similar flexibility in future pollution control initiatives. Corporations and their professional staff, therefore, in addition to the usual need of managing important assets that EAs represent, also have a public interest incentive to make more than a passing interest in this program. The results of the study indicate, however, that international auditors have not taken a proactive interest in the CAA of I990 and its EA program. lnternal auditors who attended the 1994 Seventh Annual National Utility Coal Conference were surveyed on various aspects of the Act was to become operational, their knowledge of and involvement in the issues related to the Act could only be characterized as moderate at best. In 1995, after one year of the Act being operational, the same internal audit organizations were surveyed. Changes were insignificant. As a result of the comparison between the l994 survey and the follow-up survey at the end of 1995, it was concluded that, rather than a proactive responsiveness on the part of the accounting profession as called for by some in the profession concerned about environmental matters, the response of internal auditors who are most immediately affected by this legislation would have to be characterized as conventional and reactive.
INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FROM TAN MALAKA’S THOUGHT Shahib, Habib Muhammad; Sukoharsono, Eko Ganis; Achsin, M.; Prihatiningtias, Yeney Widya
The International Journal of Accounting and Business Society Vol 28, No 3 (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.2020.28.3.1

Abstract

Purpose  — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies.Design/methodology/approach  — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues.Findings  — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society.Practical Implications  — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations.Originality/value  — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.Keywords Socio-Environmental, Accounting, Critical, Methodology, Tan MalakaPaper Type Research Paper.
HOW QUALITY, VALUE AND SATISFACTION CREATE PASSENGER LOYALTY: AN EMPIRICAL STUDY ON INDONESIA BUS RAPID TRANSIT PASSENGER Hussein, Ananda Sabil; Hapsari, Raditha
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

This study aims to investigate the dimensions of service quality especially in the area of public transport as well asthe role of service quality in enhancing passenger’s value, satisfaction and loyalty. Partial Least Squares (PLS) with survey data from 152 BRT passengerswas used by this study. This study found that outcome quality, physical quality and interaction quality are the the primary dimensions of service quality. In addition, this study explained that service quality has a signifiant effect on passenger perceived value, satisfaction and loyalty. Apart from perceived service quality, this study also found that passenger satisfaction and perceived value are the essential determinants of passenger loyalty.Keywords: Bus Rapid Transit, Outcome quality, Interaction quality, Physical quality, service quality, satisfaction and loyalty.
The Impact Of Assets Revaluation On Corporate Performance In Australian Industrial Companies An Empirical Study BASUKI, BASUKI
The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Revaluation of Non-Current Assets is a topic of interest, because it is no longer discussed and practised in many countries. Upward revaluation, indeed, has been effectively banned in the United States, in contrary, Australia, Canada, New Zealand and the United Kingdom still allow such practices. This research is undertaken to answer the question whether revaluation of non-current assets is associated with superior or inferior company performance. The results indicate that revaluation of non current assets does not show any relationships with the company’s performance and does not indicate either superior or inferior company performance. Keywords: Financial Accounting, Assets Revaluation, Australian Accounting Standard.

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