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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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TAX COMPLIANCE: SLIPPERY SLOPE FRAMEWORK AND THEORY OF REASONED ACTION APPROACH Adini, Raisa
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose —  This study aims to examine and analyze factors that influence tax compliance using socio-psychological factors.Design/methodology/approach —  Tax compliance in this study examined using slippery slope framework and theory of reasoned action approach. This study used quantitative method. The data were harvested through a survey using a questionnaire and analyzed using structural equation modeling in SmartPLS version 2.0.Findings —  This study finds that tax compliance is influenced by legitimacy and coercive power of the authority, trust in the authority, and taxpayer’s intention. Practical implications —  Tax authorities should retain the power they have to maintain trust in the tax revenue that will improve tax compliance.Originality/value —  This study develops the slippery slope framework and refines it using intention as the variable, as described by the Theory of Reasoned Action. Keywords —  tax compliance; authority’s power; trust in authorities; intention. Paper type — positive paradigm
International Accounting Standards Harmonisation: The Case of Iran Privatisation Roudaki, Jamal
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

Accounting standards harmonisation literature shows that from the beginnhg of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock market authorities of developed and developing countries more than ever before. Consequently number of countries chose to join the lAS users have incresed dramatically in recent years. The objective of this paper is to explore how Iranian Accounting Standards Board achieves harmonisation with IASs and lFRSs while govemment using some efforts to develop local stock market as means of privatisation. Tehran Stock Exchange which is involved in the third wave of country privatisation required companies to prepare their financial reports using National Accounting Standards. These standards are in harmony with lASs and lFRs as they are developed based on the same procedure of lASB’s “due process”. In the same way, proposed projects of lran Accounting Standards Boards aim to develop conceptual framework in order toestablish a platform for standard setting. Due to recent development in privatisation in relation to internationally harmonised national accounting and auditing standards the standard setting in lran is in the state of flex national and international wise. Key words: International Standards Harmonisation, lntemational Accounting Standards, Privatisation and accounting standards, Iran Accounting Standards
PACITAN DISTRICT GOVERNMENT POLICY IMPLEMENTATION IN THE SUGAR COCONUT INDUSTRY PROMOTION AND DEVELOPMENT ON FTA *, Supomo; Sukoharsono, Eko Ganis; Bangun, Wike; Setyowati, Endah
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.2019.27.3.1

Abstract

The implementation of free trade agreements has consequences for product competitiveness, both competitiveness in the international market and competitiveness in the domestic market (Ministry of Trade of the Republic of Indonesia, 2011). An alternative strategy that can be done in an effort to deal with free trade is to create and produce superior products that are not the result of assistance from other countries, so that these goods have a strong bargaining position in the global economy. One industry that is local and has the advantage of this product is the coconut sugar industry. One of the best coconut sugar producers in Indonesia is Pacitan Regency. The importance of the industry based on coconut sugar for the people in Pacitan Regency has an important value, so that the function and role of the government is very much needed to increase the existing coconut sugar industry. The purpose of this study was to analyze the potential of coconut sugar SMEs in Pacitan District, analyze the constraints in the development of coconut sugar SMIs and analyze the role of local governments in facilitating coconut sugar SMEs. Retrieval of data in this study includes field observations, document studies and interviews with all stakeholders such as coconut sugar industry players, consumers, Micro Cooperative and Business Services and the Pacitan Regency Industry and Trade Office. Data analysis techniques use interactive analysis. Pacitan Regency is one of the best coconut sugar producing regions in Indonesia with a total of brown sugar industry which is as many as 5,115 units. This sugar industry can absorb 10,220 workers or 39.03% of the workforce in Pacitan Regency. This is due to the large number of raw materials in the area of Pacitan Regency. The coconut sugar industry is currently experiencing two obstacles in its production process and marketing. The Micro Cooperative and Business Office and the Pacitan Regency Industry and Trade Office in order to increase coconut sugar SMIs carry out coaching and facilitation. The guidance and facilitation includes training, work equipment facilities, product legality facilities, promotional facilities and capital facilities.
An Empirical Investigation of Women Small Business Owner Tibbits, GE.; Kandasaami, T.
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

Most of the studies in the existing literature are studies done in the United State, a few in U.K.  and very  less from  developing countries.  Women are starting business at a rate nearly four times that of men in U.S.  (Kaplan, 1988) and three times that of men both in Australia (ABS, 1991). and in Canada (Belcourt,  1990). Australia has got 692,700 small businesses which from 96.3% of a number of total businesses (ABS, 1990). In Australia, though women business owners are more than one  third  of the  total  small  business  owners,  research  on  female  entrepreneurs  is still in its infancy.
IS GENDER ISSUE STILL RELEVANT IN WORK ENGAGEMENT CONTEXT? (AN EVIDENCE IN BANKING SECTOR) Adi, Agung Nugroho; Fithriana, Noora
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

Research purposes- Gender issues was being relevant issue in the past decades. Also, work engagement play important roles to boost organization profitability. This paper aimed to investigate the differences between male and female employees in work engagement.Methodology- Sample for this study were 243 banking employees. Validity and reliability conducted in this study was using Confirmatory Factor Analysis (CFA) with the Work Engagement CFA score was .802 (sig.000) and Cronbach Alpha score for Work engagement was .900 (Minimum Score is 0.7) in SPSS 25. Independent T-test used in this research to find out the differences between male employees and female employees work engagement.Findings- The research Levene’s Test for F score was 1.820 (sig. 0179) or in other words is insignificant. So, the result conclusion was that it was not any differences in engagement significant level between female employees and male employees in the Indonesia banking sector.Practice Implication- To enhance productivity through work-engagement, banking industry has wide choice in recruiting female and male employee (both gender suitable with banking industry job description).Originality- Findings in this research occurred the relationship model between work-engagement based on gender perspectives.Keywords: Gender, Work Engagement, Productivity
ROLE OF RELIGION MOTIVES AND BRAND IMAGE TOWARDS CONSUMER SATISFACTION AND CONSUMER LOYALTY OF ISLAMIC BANKING Ayuni, Risca Fitri; Hussein, Ananda Sabil; Handrito, Radityo
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

Islamic/ sharia labelling on every product have mass impact on consumer behavior on consumption. Shari’ label originally created to capture niche segment who very concern on islamic value of banking. In fact, non-moslem also interested and become loyal consumer on those product. This study address to answer what is role of religion motibes and brand image through satisfaction and loyalty in banking industry. Study found that religion motives (sharia principles) impacts brand image and plays significant role on determining consumer satisfaction and loyalty.Keyword: Islamic banking, religion, brand image, satisfaction, loyalty
Balancing Performance Measurement By Using The Tradition Of Islam, Tao, And Java Triyuwono, Iwan
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

Traditional financial measurement (e.g. return on investment) is usually utilized to measure management performance. However, it does not adequately represent the real performance of management. An alternative is offered, i.e. “Balanced Scorecard” (BS).  It is not only treated as a performance measurement, but also as strategic management systems.  BS is more extensive and equitable than the traditional one. This paper evaluates and examines the gender of traditional financial measurement (ROI) and BS through a cultural analysis, i.e. Islam, Tao and Javanese tradition.  Having evaluating the gender of the measurements, the paper continually evaluates their weaknesses and attempts to reformulate them in a proper manner.  An instrument of analysis is formulated based on Islam, Tao and Javanese tradition.  In essence, the instrument utilizes “synergy of binary opposition” which deconstructs “the Center” through internalizing “the others.” The results of the analysis indicate that the performance measurements are strongly masculine-laden.  The masculine values are the ones that tend to be expansive and destructive for social orders of human life and natural environment.  To eliminate the negative effects of the masculine values, the paper suggests modification of the performance measurements by harmonizing and balancing masculine values with feminine ones. Key words: return on investment, balanced scorecard, deconstruction, binary opposition, Islam, Tao, Javanese tradition, Masculine and feminine values
INTEGRATING MAKNA AS FOUNDATION FOR CURRICULUM EDUCATION OF ACCOUNTING PROFESSIONS Sewade, Jurana Nurdin
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.2017.25.2.07

Abstract

This paper aims to uncover  the role of moral values, akhlak[1], and nationalism (abbreviated as MAKNA[2]) in the curriculum of professional education accountant (PPAk). This is done to find out how important the moral values, akhlak values, and nationalime role and diitegrasikan in curriculum PPAk for accountants and candidates of Accountants. The approach used in this research is constructive approach. Informants in this study consists of 4 informants who can represent the accountants from various circles. The four informants are each representing IAI, PPAk Officers at a university in Indonesia, accountant educators PPAk and PPAk students who are still active lectures on PPAk. The idea of this paper arises because the dominant PPAk reality developed in Indonesia today represents the western education model, where the reality of accounting education is loaded with capitalistic, anthropocentric, pragmatic, and hedonic values. The findings of this study consist of  3, namely: first that moral values, akhlak, and nationalism in the curriculum PPAk is not necessary because the previous education has been given, in other words MAKNA in PPAk has been expired or expired because it has been given at ladder Education before. Secondly, that moral-related education, akhlak, and nationalism should be delegated to the relevant institutions dealing with education in that field certifed. Thirdly, moral values, akhlak, and nationalism in the curriculum of PPAk should be applied in order to increase moral awareness, akhlak, and nationalism for accountants in the future by integrating them in the existing curriculum, in the hope of creating accountants with high moral and akhlak, and Soulless nationalism. Curriculum Based on accounting education in accounting education is a necessity to be done in Indonesia in order to realize the liberation of accounting education from the domination of western capitalism.[1] Akhlak  in terminology means the behavior of a person who is needed by a conscious desire to do something good deeds. How to distinguish akhlak, morals, and ethics in the sense to determine good or bad human beings use benchmarks of reason, thought or ratio, in moral use benchmark norms that develop in society (customs). While in akhlak to determine both the bad use of Al-Quran and Al-hadith.[2] Makna in Indonesian is also called mean in English, which means to have meaning.
Management Accounting in Indonesia: Analysis of Current Systems, Potential for Change and Forces behind Innovation Jermias, Johny; Armitage, Howard M
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

The paper begins with a- description of the current practice of management accounting in Indonesia and the degree to which management accounting systems and management accountants are expected to change during the next five years. This is followed by an empirical examination of the relationship between management accounting innovation in lndonesia and such factors as organization hierarchy, system design, company performance, size, and age. As predicted, results from this study indicated that the level of management accounting system innovation can be predicted by the level of hierarchy and the nature of organizational design. Increased hierarchy has a negative association with innovation in management accounting systems. Similarly, organizations that are process oriented use more innovative management accounting systems than functionally oriented organization. Key words: innovation, management accounting, hierarchy, lndonesia.
JUDGEMENT STATE AUDITOR ON AUDIT OPINION FOR GOVERNMENT FINANCIAL STATEMENT WITH PERSPECTIVE HERMENEUTIC PHENOMENOLOGY Susanto, Dwi Setiawan; Sudarma, Made; -, sutrisno; -, rosidi
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.2019.27.2.2

Abstract

Background. The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. State finance auditor will make audit judgement for audit opinion based on all material of financial statement, not only in quantitative but also qualitative manner of significance financial information as part of public accountability. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity. Auditor subjectivity is difficult to be avoided during the audit process and may play a role in the audit judgement and final audit opinion.Objective. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology.Methods. Our study analyzed audit judgement with interpretive process hermeneutic and phenomenology perspective.Results. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion.Conclusion. Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.Key words : Audit Opinion, Public Accountability, Audit Judgement, Hermeneutic Phenomenology.

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