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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 292 Documents
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THE INFLUENCE OF PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE ON INTENTION TO USE GOJEK APPLICATION AND ITS IMPACT ON PURCHASE DECISION OF GOJEK SERVICES Hutagalung, Ulianto; Sukriah, Yani; Ritonga, Nursakinah
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 purpose of this reseacrh is to explain and analyze the influence of Perceived Usefulness  and Perceived Ease of Use on Intention to Use the Gojek application and its impact on Gojek service purchasing decisions.Design/methodology/approach — This study uses a quantitative approach using explanatory research. The population of this study is The citizen of Padangsidimpuan City, North Sumatera who use Gojek Services at least five times a month. To determine the sample of the population, researchers used Machin & Champbell (1987)  formula to obtain the number of respondents as many as 115 people. The sampling technique of this study is the nonprobability sampling technique. The method of data collection used a questionnaire distributed to the respondent and calculated using a Likert scale. Data analysis methods consist of test instruments, research requirements testing, and hypothesis testing with path analysis by SPSS.Findings — The results of this study indicate that the Perceived Usefulness and Perceived Ease of Use has a positive and significant effect on the Intention to use Gojek application. Practical Implications — Perceived Usefulness and Intention to Use Gojek application has a positive and significant influence on purchasing decisions, while the Perceived Ease of Use has no significant influence on Purchasing Decisions.Keywords Perceived Usefulness, Perceived Ease of Use,  Intention to Use, Purchase Decision, GojekPaper Type Research Paper.
REDUCTION INSHIPMENT DELINQUENCIES ANDPRODUCT LEAD TIME ONENHANCING CUSTOMER SERVICE: A CASE STUDY kumar, Gopa; k, Jayaraman; Kiumarsi, s
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract: REDUCTION INSHIPMENT DELINQUENCIES ANDPRODUCT LEAD TIME ONENHANCING CUSTOMER SERVICE: A CASE STUDY. Customer service plays an important role in an organization's ability to generate income and revenue. From this perspective, customer service should be included as part of an overall approach to systematic improvement. A customer service experience can change the entire perception a customer has of the organization. The present paper identifies the current weaknesses of an electronic companyin terms of shipment delinquencies and long product lead-times and to propose recommendations to the company to overcome the issues towards enhancing customer service. The paper investigates the organizations’ internal and external environment factors towards establishing strengths and opportunities and further analyzing the various problems faced in order to establish the root-cause components. A list of recommendations are proposed through which the company may be able to enhance its level of customer service, increase its market share and sustain in the industry as a serious and viable contender.   Keyword: Shipment; Lead-Time; Product Inventory; Customer Service
The Emergence of Tax Regulation in Kuait: The 1899-1950s Episteme Fakhra, Mahmoud M.S.A.
The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The main focus of this study is on the interrelation between the process of setting government tax and accounting regulations in Kuwait during the period 1899-1950S and the environment which these regulations operate. This concern is pursued from a historical and contextual perspective, focusing on two major components, firstly on two tax laws which addressed accounting issue, secondly on the environmental (social, economic, and political) developments of the period 1899-1950s.   The accounting literature on the process of setting accounting standards will not be used to guile the structure and the procedural steps of the present study. This is maintained on the ground that studies in the accounting literature are based on environments and on regulatory systems didderent from that in Kuwait. This is based on Foucauldian approach utilized in this study. By pursuing the task outlined above the following conclusions are obtained. Firstly, the understanding of the accounting regulatory process requires the identification and delineation of the wider social context regardless of the type of the regulatory system and regardless of its economic is interrelated with unlimited associated environmental (social, economic, and political) developments.
THE ANALYSIS OF FREIGHT TRANSPORTATION COST OF SUPERIOR COMMODITIES IN EAST JAVA -, Kariyoto
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.2016.024.2.05

Abstract

Transport has a strategic role in the effort to support the development of Indonesia. Transportation directly affects the opening of opportunity leading to a wider market, on time delivery and price efficiency. The influence is not directly related to the multiplier effect which the price of commodities or services can go down and diversity of commodities can increase. The purpose of this study, to analyze the operational costs of freight transport suprior commodity in East Java. Qualitative research approach used to analyze the operational costs of freight transport, to  identify the components of the cost of transport of goods using a landline as well as to analyze the contribution of freight vehicles operating costs of setting a selling price of superior commodity in East Java province. The results of the research that the operational costs of vehicles in Indonesia is higher compared to the average vehicle operating costs in the region. Vehicle operating costs in East Java is highly depend on the type of truck, tonnage transported. The highets costs in operating costs freight vehicles are fuel oil (BBM), depreciation costs and wage costs while the cost of driver salary while  parts also highly influence on vehicle operating costs. The cost of fuel is influenced by the topography and road conditions of the route from Surabaya to Malang. 
Lease Accounting in Australia: Further Empirical Evidence Hassan, Salleh; Christopher, Theo
The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Key words: Australia; Accounting standard; Efficient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization of finance leases policy from 1985 to 1987 as permitted by the transitional provision of AAS 17. Capitalization is considered as the preferred accounting policy for finance leases compared to footnote disclosure. Adopting a joint efficient contracting and quality signaling perspective, support for the research hypotheses would be construed as suggesting that capitalization is a means for lessee firms to reduce or mitigate agency and/or political costs and concurrently as a signal to the market that they are better quality firms. The sample consists of3l4 lessee firms; 67 firms as capitalizers and 247 firms as non-capitalizers. A pooled multivariate cross—sectional analysis for 1985 to 1987 was performed incorporating sensitivity analysis to determine the “best” logistic regression model. This model was then assessed to determine its validity and predictive efficacy. the results provide evidence that lessee firms adopted the capitalization as response to the media attention as being politically visible firms and concurrently as a signal to the market that they are better quality firms. The evidence also suggests limited usefulness of a lengthy transitional period.
An Exploratory Study Of Accounting On Ijarah As Practiced By Malaysian Financial Institutions Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim
The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for lslamic Financial Institutions (AAOIFI); and the Malaysian Accounting Standard Board (MASB 10). The study found that there are major differences as to the nature of leasing and Ijarah, and as a result accounting principles that have driven all the three standards as well as accounting techniques developed for leasing and Ijarah are significantly different. Secondly, the study examines the level of acceptability of the AAOlFI’s FAS 8 among the Malaysian financial institutions. The result of the questionnaire survey shows a low level of acceptability of FAS 8 and the result from the interviewsurvey further confirms this finding. This study indicates, subject to further studies on other lslamic financial instruments and other lslamic countries, that the effort to harmonise the accounting practices on lslamic financing practices by financial institutions internationally may be a difficult task. Secondly, until and unless the AAOIFI standard is adopted by the regulatory agency as in the case of Malaysia, Bank Negara Malaysia, AAOIFI standards will remain only as a reference but do not have the legal authority. Consequently, the quality and comparability of accounting information of lslamic financing such as Ijarah will be seriously at a stake.
THE SHAPE OF ASSIKO’ KANA (Hybrid Contract) ON MAKASSAR NATIVES : ETHNOMETHODOLOGY PERSPECTIVE Syah, Sultan -; Sukoharsono, Eko Ganis; Saraswati, Erwin -; -, Roekhudin -
The International Journal of Accounting and Business Society Vol 28, No 1 (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.2020.28.1.1

Abstract

ABSTRACTPurpose — The purpose of this research is to discuss the accounting shari’a in assikko’ kana (hybrid contract) applied by Makassar natives by interpreting the existence of accounting in the trade activity area.Design/methodology/approach — In order to determine the existence of accounting, this research uses a qualitative method by using the ethnomethodology approach.Findings —  The result reveals that accounting is the accountability process of economic, social, cultural, and religious aspects of the trade activities, which also can be found in the kalula[1] system. The research also finds that the trade actors are highly committed to trusting each other even though they incur losses. Thus this indicates that sociability becomes their priority. In addition, there is one more important factor so-called papalele (shareholders) whos contribute to the run of activities.Practical Implications —  Banking, financial companies, and Islamic finance including capital owners can benefit from the preparation of assikko’ kana (hybrid contracts) so that the contracts made do not conflict with the prevailing Islamic ShariaOriginality/value —  a hybrid contract form applied to the flying fish fishermen community (patorani) is the result of acculturation between local culture and Islamic law. What's interesting is that the majority of Islamic banking and financial products and services are hybrid contracts, but the source of funding is still sourced from local investors (papalele). This paper tries to make a reality in the patorani community in establishing Sharia parameters, about how to combine more than one contract in one transactionKeywords Accounting Shari’a, Hybrid Contract, PatoraniPaper Type Research paper 
Export Performance of Indonesian Manufactured Goods in Australia Adnan, Muhammad Akhyar
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Export Performance of Indonesian Manufactured Goods in Australia The exports of Indonesian manufactured products to Australia are performing poorly, even if compared to those of Malaysia and Thailand. The objectives of this study is to investigate the factors behind the poor export performance of Indonesian manufactured products in Australia. Two types of research techniques were conducted. Firstly a literature review, which includes the study of the theoretical framework of international trade, previous related research results and collecting secondary data from various sources. These techniques were used to investigate the causal factors from a macro or general point of view. Secondly, mail survey. Two types of questionnaire were designed, one was forwarded to seventy eight Australian importers, and the other was sent to seventy eight Indonesian exporters. These were aimed at investigating the factors behind the problems from a micro or specific point of view. In addition, two interviews were conducted, first with the Indonesian Commercial Attache4 in Canberra, and second with the Director of Indonesian Commercial Office in Sydney. Descriptive and qualitative analysis was applied to major parts of the data obtained, with statistical manipulations applied to the remainder. T-statistic or student test as well as analysis of variance (ANOVA), F-test and orthogonal contrast test were applied to test the significances.The information collected indicates that macro aspects, such as communication problems, Indonesian banking practices, lack of information and shipment seem to play a more significant role in the poor export performance of Indonesian manufactured products to Australia than did the micro or specific aspects like the price and the quality of products. Keywords: Export; Indonesia; Manufactured Goods; Australia.
FIXED ASSET MANAGEMENT ACCOUNTABILITY OF BATU CITY GOVERNMENT:........ Wijayanti, Rosari Luhlike; Sukoharsono, Eko Ganis; Hari, Bambang
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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     The aim of this study is to describe and to analyze the accountability of Batu City Government’s fixed asset management. The objects of this study are concerned with the activities of Batu City Government’s fixed asset management centralized in BPKAD (regional institution of finance and asset management). Fixed asset management accountability in this study is concerned with legal and regulatory accountability, process accountability, program accountability, and policy accountability. It is a case study with Stewardship Theory as its analytical instrument. On the Stewardship theory, there are two values: a value of intrinsic and extrinsic. At the Batu City Government, the regional asset management scheme favors to the intrinsic value that are motivated to self-actualization and awards as it is compared with extrinsic values that is motivated to the monetary value. Nevertheless, Stewardship behavior has not underlined that all behaviors and activities are undertaken by the regional government so that the accountability that is achieved has not maximized yet. The results of this study on legal accountability show that 71% of the land assets have not possessed evidences of legal ownership yet. The process accountability, of the majority of the 13 asset management activities, has not possessed a SOP or groove established procedure as regional regulations so that the activities have only been carried out based the existing regulations. On the program and policy accountability that the government produced, Batu City Government has not consistently run the activities in accordance with the program set on RPJMP (government’s mid-term development plan), strategic plan and implementation of policies, and working plan. It has not been conducted maximally in accordance with the existing regulations.
Embroidery Product Characteristics Analysis Based on Customer Satisfaction as a Trial Project for Empowering SMEs in East Java (Case Study in Embroidery SMEs in Sidoarjo) Surjanti, Jun; Budiono, Agung Priyo; Endang K, Anneke; Batan, I Made Londen
The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Sidoarjo has been known as the center of SMEs. As for embroidery product, price variable is the most dominant variable. The research that will be conducted  in based on the previous research that has been conducted by the researchers regarding the customer perception of the characteristics of embroidery product. This research in an exploratory research. The research method that will be used is qualitative  descriptive which will be quantified by Quality Function Deployment (QFD) Method. The subject of this research  is customers, embroidery experts, and TTG experts. The results of the survey consist of data regarding the customer expectation on embroidery product in 4 (four) embroidery outlets in Sidoarjo. The data collected is arranged into the customer quality demand which subsequently comprised into the construct of quality performance. Afterward, the data is processed using WELCOME program and applied into an electric embroidery machine which could produce formatted embroidery pattern. Embroidery patterns that are desired by customers are flowery type such jasmine, rose, cherry blossom, and Kamboja with size in a range of 1-3 cm, which is located in a variety of places, using KESET technique, and modified into 2 dimension with beads, and the color that is preferred in secondary color such as orange, violet, and green, and the type of fabrics that is favored is cotton. In term of the technological capability that is possessed by the crafter, all  demand for the customer  quality construct can be satisfied. This is possible because a meeting regarding the capability and competence of the crafter has been arranged before the survey  was conducted. All crafter that is surveyed in embroidery pattern  and process is still manual without the use of computerized machine with embroidery pattern software. Key words: embroidery, QFD, customer satisfaction, and Sidoarjo.

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