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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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Islamic Aspects Of Interest: Financing Strategy Sadeghzadeh, Akbar
The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Allah made trade lawful and forbade riba” (the Holy Quran 2:275). Islamic literature interprets “riba” to “interest”. Moslims perceive interest forbidden and avoid it. This affects adversely money and capital markets. fiscal and monetary policies. financing projects and eventually growth strategies and causes worse economic conditions of even rich Moslim countries. Many research projects, dealing with various aspects of rihu have been carried out aiming at finding a solution to the problem. Most of these pojects deal with deferral charges imposed on overdue loans, perceiving this charge as a penalty. hence legal; while some scholars declare it as unlawful and reject it. Interest, however, consists of three elements. These elements are: “time value of money premium (Itvp)". “risk premium (lrp)" and “inflation premium (lip)”. Therefore, the following equation establishes: l = Itvp + lrp + lip. The Itvp is the same for all classes of borrowers and is almost constant. lrp and lip, however, are functions of “the riskiness of the loan” and “the inflationary conditions of economy”, respectively. This article intended to analyse each element as well as their mixture from an Islamic point of view in order to clarify which element of interest best matches with the meaning of riba, what types of transactions fall within this domain (hence are forbidden); and what types fall  
THE EFFECT OF WORK ETHOS ON PERFORMANCE OF EMPLOYEES IN THE OFFICE OF CULTURE AND TOURISM OF JAYAWIJAYA REGENCY Haryati, Tati; Ismail, Rudihartono
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.2020.28.1.4

Abstract

ABSTRACTPurpose — The purpose of this research is to determine whether there is an effect of the work ethic on the Performance of Employees of the Culture and Tourism Office of Jayawijaya Regency.Design/methodology/approach — The researchers use quantitative research methods with associative to determine the effect of work ethic on employee performance at the Office of Culture and Tourism of Jayawijaya Regency. This research uses library research instruments, observation, documentation, and questionnaires with a Likert Scale.Findings — Results revealed a positive and significant influence between the assessment of Work Ethics and Employee Performance at the Office of Culture and Tourism of Jayawijaya Regency.Practical Implications — The success of an employee's performance can be determined if an agency has a work evaluation system. So an employee must follow the rules and instructions so that later it can be in accordance with the goals of the previous agency.Originality/value — Keywords Work Ethic, Performance, EmployeesPaper Type Research Paper (case study)
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FIRM FINANCIAL PERFORMANCE IN MINING AND NATURAL RESOURCES INDUSTRY Prihatiningtias, Yeney Widya; Dayanti, Nadia
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

Business operations nowadays should not only pursue profits, but also contribute positively to the society as well as environment. This is because people currently have become more critical to the need of social control over the business. Business then has to respond this through the implementation of Corporate Social Responsibility (CSR) and disclose the activities related to it into the form of CSR disclosure. In line with this phenomenon, the purpose of this research is to examine the influence of CSR disclosure to firm financial performance. The legitimacy theory, the stakeholder theory as well as the agency theory are used in building the research framework in relation to CSR disclosure and its effect to firm financial performance. The study is conducted quantitatively by using natural resources and mining corporations listed in the Indonesian Stock Exchange from 2010-2012 as the samples. Meanwhile, the independent variable is CSR disclosure proxied by Corporate Social Disclosure Index (CSDI) and the control variables are firm financial performance represented by Return on Equity (ROE) and Cumulative Abnormal Return (CAR). Leverage, growth opportunities, firm size, and stock beta are used as control variables. To find out the relationship between the variables, the multiple regression test was applied. Finally, the results indicate that the sign of the relationships are positive but not significant. This means that although the perspective that socially responsible firm may be associated with a set of economic benefits, it is now still emerging but now yet settled in the Indonesian context.   Keywords: Corporate Social Responsibility Disclosure, Firm Financial Performance, Mining and Natural Resources Industry
THE RELATION BETWEEN CASH HOLDINGS AND EARNINGS PERSISTENCE Yoshinaga, Yuto
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

Our research question is whether corporate cash holdings can benefit firms through improving earnings persistence which is one of the measures of earnings quality. In order to answer this question, we test whether and how cash holdings are related to earnings persistence. Our results show a strong positive relation between cash holdings and earnings persistence. Next, we examine whether this relation holds after controlling for earnings volatility, since Dichev and Tang (2009) find a strong negative relation between earnings volatility and earnings persistence. We find that the positive relationbetween cash holdings and earnings persistence can be seen if earnings volatility is higher, but it cannot be seen if earnings volatility is lower. These results suggest that cash holdings can benefit firms with volatile earnings.Keywords: Cash Holdings; Earnings Persistence
Green Accounting in Indonesia: Accountability and Environmental Issues Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The objective of the paper is to explore the growing concern of environmental issues in the Indonesian accounting discipline. The concern is based on the research finding of implementing EAPs (environmental accounting practices). It is argued that the green accounting in Indonesia is necessary for organisation’s accountability function and should be a key component in the corporate strategic process. Such a stance requires an appropriate approach in defining what is environment related to accounting aspects on decision making usefulness, accountability and relevance of information to users in the broader contexts.
THE INFLUENCE OF INTERNAL AUDIT FUNCTION ON PROMOTING EFFECTIVE CORPORATE GOVERNANCE BY USING THE MANAGEMENT SUPPORT IN COMMERCIAL IRAQI BANKS Riyadh, Hosam Alden
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.2017.25.2.8

Abstract

Good governance became a highly topical business issue at the beginning of the 21st century following a series of large corporate scandals and failures. This paper aims to set the conceptual framework for assessed the effects of internal audit function (IAF) on good governance in the public sector in Iraq. The objective of this paper to evaluate the internal audit function in promoting effective corporate governance among commercial banks in Iraq, While the specific objectives are to analyze the impact of work experience, the positioning, level of independence and the risk identification, measurement and prioritization approach by using management support adopted to internal audit function of commercial banks in Iraq. This paper will try to given that insights to develop the internal audit function in commercial organizations which is an important part of corporate governance reporting since it in a straight line affects the interests of all stakeholders such as customers, suppliers, employees, customers, creditors and government agencies as well highlighting to the need of change in outlook of the  organizations team towards the internal audit function bearing in mind the importance of strong internal audit function for the growth of commercial banks which are valuable for the development of Iraq economy
Decentralization and Institutional Development in Indonesia (A Literature Study) Ananda, Candra Fajri
The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Institutional development for better governance, to allow for better implementation of decentralization [included fiscal] and other policies, will take years, as unfinished if not decades, to complete. Such institutions must be built domestically, or even locally, they can not be imported from others. German experiences have shown how their adjustment efforts against the environment changes such as globalization, European Union, domestic inter-regional disparity reunification) for a better quality of development. By analyzing some theories and comparison German and Indonesian experiences, there are three recommendations: (i) existing cultural context, (ii) influencing of changing role and relationship, and (iii) questions on timing and sequencing ofthe policy. These three institutional aspects should be considered in policy design at all level ofthe governments and need consequently a strong central government to lead and manage the process. Keywords: Decentralization, local institutions, comprehensive
A SMART CITY APPLICATION VALUE PROPOSITION REALITY CHECK AND CHALLENGES: THE CASE OF MOBILE APPLICATION FOR LOCAL TAX INFORMATION AND PAYMENT Sanawiri, Brillyanes; Agusti, Rosalita Rachma
The International Journal of Accounting and Business Society Vol 27, No 3 (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.2019.27.3.2

Abstract

This paper address the problem and challenges of the smart city application in the field of tax service. The smart city application for local tax information and payment or namely the SAMPADE App is an innovative service provided by the city government of Malang, Indonesia. The four elements of value proposition and seven smart city framework dimensions were employed to evaluate the Smart City app of SAMPADE. A qualitative study was used by interviewing users and stakeholders of the mobile application. The study indicate that all four elements of the value proposition were currently perceived useful, however improving the performance and reliability of the apps requires further developments. The main contribution of this paper is the qualitative dimension of the concept of the value proposition and the smart city framework used to evaluate the smart city app. Future challenges and recommendation are also presented in this paper as part of the broader exercise for policymakers in developing the smart city app for local tax information and payment.Keywords: Value Proposition, Smart City, Local Tax, E-Government
The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements Pramuka, Bambang Agus
The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The  intent  of  consolidated  financial  statements  is  to  provide meaningful, relevant,  useful,  and reliable  information about the operations of a  group  of companies.  In  compliance  with  AASB  1024  ’Consolidated Accounts’,  and  AAS  24  Consolidated  Financial  Reports’, a  parent  entity now  has  to  include  in  its  consolidated  financial  statements  all  controlled entities,  regardless of their  legal  form  or the  ownership  interest  held.  The new  Standard  also  provides  a  new  style  of  consolidated  financial statements format, which requires an increased disclosure of outside equity interest (OEI,  formerly minority  interest),  especially  in  the  Balance  Sheet. The purpose of this study is to determine the impact of AASB 1024 on the consolidated financial statements of effected companies.  Examination  of the  financial  statements  of 52  companies  reveals that:  (1) the  adoption  of AASB  1024 (and AAS 24) did significantly alter the structure and  format of the basic  financial  statements,  especially the  Balance  Sheet  in terms of disclosing the OEI; and (2) the adoption of AASB  1024 (and AAS 24) had no significant impact on the consolidated financial figures.
UN-ACCOUNTABLE POLITICAL PARTY XYZ: IS THE BRIDGE TOWARDS CORRUPTION? Salmah, St; Irianto, Gugus; Mulawarman, Aji Dedi; Purwanti, Lilik
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 study aims to reconstruct the concept of public accountability that is free from the lifeworld colonization which is carried out by the concept of the New Public Management.Design/methodology/approach — Problem-solving in this study will be approached through the critical perspective of Habermas (Gallhofer & Haslam, 1996); (Oakes & Oakes, 2016); (Gallhofer & Haslam, 2015). The critical perspective of Habermas will reveal the lifeworld colonization of accountability for the cadre of political parties XYZ, public discussion space is the main problem in this study.Findings — The findings of this study are that the accountability of cadre, seen from the process of implementing cadre, has eroded its meaning. That is the instant cadre process by relying on the financial strength and the strong oligarchy of capital leadership in political parties XYZ which is a bridge to corruption. The loss of the meaning of the nature of political parties as an institution given the mandate to fight for the interests of the welfare and sovereignty of the people because of the dominance of the interests of political party elites. Un-accountable cadre political party XYZ due to the thick transactional politics in the cadre process is a trigger for distrust of the public to political party XYZ. Accountability of the cadre seems to ignore deliberations in the public discussion room, both legislative and executive elections, hence corruption scandals are increasing in Indonesia.Practical Implications — This study emphasizes the accountability of cadres who are oriented to the process of recruiting political party cadres. Originality/value — This study uses the critical perspective of Habermas. Through the Habermas approach, the researcher wanted to understand the lifeworld colonization of cadre accountability that occurs in the community. Related to the cadre accountability issue, the hegemony of public discussion rooms is the main issue.Keywords Un-Accountable, Political Parties, Transactional Politics, Corruption, HabermasPaper Type Research Paper.

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