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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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IMPROVING TRADITIONAL MARKET CUSTOMER LOYALTY (REVISIT CONSUMER BEHAVIOUR MODEL USING CONSUMER EXPERIENCE) Ayuni, Risca Fitri; Hussein, Ananda Sabil; Hapsari, Radhita
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.2

Abstract

The main purpose of this study is to explore any dimension from traditional market consumer’s experiences that could affect their behaviour. The variables included in this study are experience quality, perceived value, visitor’s satisfaction, and customer loyalty. This study divided into two phases: exploring any indicators that construct the experience quality of traditional market’s customer using Exploratory Factor Analysis, and analysing the relationship between the variables on the model. In the first phase, the data was collected by doing a Focus Discussion Group that consist of six to nine traditional market’s customers. The data for the second phase was collected by questionnaire on 250 traditional market’s customer. This study found there are seven indicators that could construct the experience quality of traditional market’s customer, however the experience quality is found to have no significant effect toward customer loyalty. In addition perceived value and visitor’s satisfaction is proved to have significant effect toward customer loyalty, thus these two variables could fully mediate the relationship between experience quality and customer loyalty.
Fishermen-Household‘s Accessibilities to Solving Problems of Their Poverty :A Case Study in the East Java Coastal Villages Muhammad, Sahri; lslamy, lrfan; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The objectives of the research are (1) to identify a change for bio-physic livelihoods. to solving their poverty and to disempowering home marine social economy, (2) to analyse factors influencing the strategy of resource usage and fishermen empowerment and (3) to analyse accessibilities of poor home fishermen in solving their needs. The research used a survey method and a poverty rapid appraisal (PRA). Primary data are collected from home fisherman respondents using Participatory Poverty Assessment {PPA) and Sustainable Livelihoods Approaches (SLA). Data was analysed using descriptive and inferential statistics with an analysis model of Ordinary Least Squares (OLS) and Two Stage Least Squares (ZSLS), and Structural Equation Modeling (SEM). The results of the first-year research are as follows: (1) exploitation pressures on coastal marine resources are very intensive and exceed maxirnum sustainable yield (MSY) (over exploited). (2) Fishing operations of the fishemien are far away fishing locations, quantity and fish-size are smaller. Some poor fisliermen solved their problems by using size~renovation of their ships and adjusting catching fish technology, fishing ground. post-harvest activities.
5Ps STRATEGY FOR COAL MINING GOVERNANCE IN THE PERSPECTIIVE OF SDGs IN SOUTH MALINAU, NORTH KALIMANTAN Labo, Tomy; Setyowati, Endah; Domai, Tjahjanulin
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.2019.27.2.8

Abstract

Abstract The objective of the study is to construct 5Ps strategy for coal mining governance using the perspective of SDGs in the Malinau District of North Kalimantan, Indonesia. The study was conducted using qualitative method. Data was collected through field observations and in-depth interviews, and secondary data of official published documents. Data was analyzed using the interactive analysis Model of Mile, Huberman, and Saldana. This research concluded that the 5Ps strategy for coal mining productions in the Malinau District of North Kalimantan is very useful for governing all stakeholders in the District in respect to environmental, social and economic aspects. The 5Ps strategy is 1) People, this means communities should be involved in the coal mining governance, 2) Planet, environmental awareness, 3) Profit, economic aspects should be well calculated and managed, 4) Peace, justice and equality are also the spirit to manage the coal productions and colaborations among the stakeholders are important to make the success of production.Keywords: Coal Mining Governance, Sustainable Development Goals, 5Ps Strategy
Analysis of Sustainable Development 2008 report of PT Holcim indonesia Tbk Based on Indicator Protocols of Global Reporting Initiative and Key Performance Indicators of Cement Sustainability Initiative Sukoharsono, Eko Ganis
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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Abstract

The  existence  of company  will  give  both  good  impact  and  bad  impact. For  the  good  impact,  company  can  be  a  tool  to  help  society  to  fulfill  their necessity.  In twentieth century, myriad of industrial company give bad impact on their existence.  They  don’t  care  with  natural  resources  they  use  to  provide something to  consumers  or don't consider employee,  environment,  consumers, or community as  significant thing to sustain their business.  The companies just take  natural  resources  as  many  as  they  need  to  process  for  their  economic activities  without  doing anything to  keep or make  renewable  natural  resources. As  for environment,  there are  many environmental  destruction  happening since the  companies  neglect  their  surroundings.  They only care for their own benefit. As a result, from the economic activities, companies provide externalities (Gray  et  al,  1996,  pg.  1)  -   consequences  of economic  activity  which  are  not reflected the cost borne by the individual or organization enjoying the benefit of the  activity)  as  impact  of  their  activities.  Many externalities make society affected by the impact.  Society  claims  to  get  the  companies  contribute  to surrounding  environment  where  the  companies  are  established.  Many cases show that the existence of company can make environmental destruction.  For example:  PT.  Lapindo  Brantas  on  their  case  of hot  mud.  The other cases are Newmont Minahasa Raya on Buyat Bay and PT.  Freeport on Papua.
THE FUNCTION OF WAREHOUSE IN ELEVATED SUPPLY CHAIN: (The case study of farmer’s shallots in East Java) Hermawan, La Ode Andi; Prasetya, Arik; Worokinasih, Saparila
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 — This research aims to evaluate the function of the warehouse in increasing the supply chain of shallot production in East Java Design/methodology/approach - This research uses explanatory research with a quantitative approach. The object of this research was in four districts of East Java at Nganjuk, Kediri, Malang, and Probolinggo which are the centers of shallot production that have similar environmental conditions. The sampling method in this research used multistage proportional random sampling with 200 respondents as a sample of this research. Data analysis uses the path analysis method by software SEM PLS Software 3.0. Findings - The results show that the warehouse has a significant effect on the integrative supply chain variable, the warehouse has no significant effect on the performance Effort variable and the integrative supply chain has a significant effect on the performance efforts variable.Practical Implications - Supply Chain Improvement is greatly influenced by the warehouse but not by performance Efforts.Originality/value - The key aspect of this research is increasing the effectiveness of warehouse operations in the logistics system and integrated supply chain activities as well as improving the performance of businesses focused on horticulture by approaching farmers and partners (traders). This study expands the literature on the function of warehouse utilization in Supply Chain activities so that it has an impact on improving business performance.Keywords: Warehouse, Supply Chain Integration, Performance Efforts
THE IMPACT OF ENVIRONMENTAL PERFORMANCE AS REALIZATION OF ENVIRONMENTAL REGULATION ON FINANCIAL PERFORMANCE Prayanthi, Ika; Mandagi, Deske
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

The purpose of this study is to assert the impact of environmental performance as realization of environtmental regulation on financial performance for the span of one to three years (2010-2013) after the publication of environmental performance ratings. Environmental performance was measured by the ratings given by PROPER program, and financial performance was measured based on ROA and ROE. This study also examined if there is significant difference on financial performance among the group of companies on each rating. The research finding shows that there was no significant impact of environmental performance on financial performance on the first year announcement of the financial ratings, however there was a significant impact on the second and third year. Different tests using ONE WAY ANOVA indicated that there was significant difference on financial performance of companies in different rating, in each year. The result suggested that companies with green rating had the highest financial performance followed by gold rating.Keywords: environmental performance, return on asset, return on equity.
Complexity and Socialization of Taxation Rule In Affecting the Taxpayer Accounting Behaviour in Indonesia Tarjo, Tarjo
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Complexity in this study refers to the numbers and varieties of elements related to taxation rule. Socialization refers to mentoring which organized by tax-institution (Fiscus) through the counseling for taxation practice, service and control. Taxpayer obedience is one of taxation success measurement. Complexity and socialization taxation rule influences taxpayer obedience in fulfilling their taxation obligation. The complexity of taxation rule will be tricky for the taxpayer for understanding taxation. The lack of socialization on taxation rule will make the taxpayer flustered to counting, make payment, and deposit their tax burden. In favor of these difficulty and confemployedness, the taxpayer needs assistance from professional on taxation. Their assist will improve obedience cost and encourage the taxpayer to generate accounting artificial to minimize taxes. The greater obedience cost and enlarger accounting artificial will encourage the taxpayer for being more disobey. Keywords: Taxpayer, Complexity, Socialization, Taxation rules, Accounting behavior, Obedience cost, Obedience.
ANALYZING THE RELATIONSHIP BETWEEN TYPES OF ADVERTISEMENT AND CUSTOMER CHOICE : A STUDY OF RETAILER STORES IN ERBIL Anwar, Kofand; Climis, Raghda
The International Journal of Accounting and Business Society Vol 25, No 2 (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.2017.25.2.02

Abstract

In today’s competitive business environment advertisement and constant promotion techniques are being frequently used to motivate purchasers and attract them to purchase a particular product. The study aimed to examine the relationship between types of advertisement with consumer purchasing choice in retailer stores in Erbil. The researchers gathered data through questionnaires from randomly selected customers; however 268 purchasers were involved in the current study. The findings revealed that the highest value was for online advertisement has the strongest relationship with consumer purchasing choice in retailer stores in Erbil, on the other hand outdoor advertisement has the weakest relationship with consumer purchasing choice in selecting certain retailer store in Erbil. Retailer stores should to keep up with market development to enable attracts customers. The marketplace is currently in the internet generation which indicates that retailer stores should invest more efforts and time in creating effective social media connections and provide online shopping to the customer to get closer.
A Structuration Perspective Of Management Control System: An Indonesian Case Study Efferin, Sujoko
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

This case study is aimed at providing description about social construction of management control system employed within an organisation. ln so doing, this study adopts a sociological approach. that is structuration theory proposed by Anthony Giddens: Using ethnography method, it explicitly examines how and why the system is created from the perspective of an organisation particularly in Indonesian context. The result of this study reveals that far from consisting of merely technical. mechanical aspects. the system in practice is'intertwined with the culture of its broader community in constructing the system. This study also reveals that the adoption otsuch a theory may enable a researcher to understand the link between society, organisational members and the design of  management control system.
THE INFLUENCE OF FINANCIAL PERFORMANCE AND NON FINANCIAL PERFORMANCE ON ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM THE ISLAMIC BANKS IN INDONESIA Siswanti, Indra
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.2018.26.2.4

Abstract

The purpose of this study is to examine the influence of Financial Performance and Non Financial Performance on Islamic Social Responsibility Disclosure of the Islamic Banks in Indonesia. The sample used is 5 banks. The data in this study are secondary data, consists of annual reports of the Islamic banks for the periods of 2010 to 2017.  The analysis technique used is panel data regression. The results of fixed effect model state that duties and responsibilities of sharia supervisory board, compliance sharia principles have a significant influence on Islamic Corporate Social Responsibility disclosure, where as financial performance does not influence on  Islamic Corporate Social Responsibility disclosure. Keywords: Corporate Social Responsibility, Social Islamic Reporting, Financial Performance, and Islamic Corporate Social Responsibility Disclosure

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