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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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Timing: ls That All There ls? Maher, Robert
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

Accounting standard setters in North America, and around the world have promulgated numerous pronouncements on financial reponing. I would like to suggest that all of the diverse issues covered by these pronouncements are directly related. They all arise from timing, The problem that is central to accrual accounting. Appropriate recognition of this fact might make the study and practice of accounting much simpler than is currently the case.
THE IMPACT OF COMPETENCIES, RISK MANAGEMENT AND AUDITORS INTERACTIONS ON INTERNAL AUDIT EFFECTIVENESS IN LIBYAN COMMERCIAL BANKS Ashour, Mohamad Salah R.; Sukoharsono, Eko Ganis; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commercial banks. The research used the quantitative methodology for analysis.the sampling technique used in this research was random sampling. Participants in research included 105 auditors selected from branches of commercial banks in Libya. The research adopted the descriptive method using the survey from the commercial banks and its branches and analysing the impact of competencies, rick managment and auditors interection on internal audit effectivness. The results of this research showed that: firstly; Competencies of an Internal Audit team on Internal audit effectiveness  was significant and positive correlation. Secondly; Risk management on Internal audit effectiveness was higer significant and positive correlation. Thirdly; Interaction between IA and AC on Internal audit effectiveness was significant and positive correlation.Keywords: Competencies of Internal Audit team, Risk Management, Interaction between Internal Auditors and Audit Committees and Internal Audit Effectiveness.
International Accounting Standards Harmonisation: The Case of Iran Privatisation Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting standards harmonisation literature shows that from the beginning 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 IAS users have increased dramatically in recent years. The objective of this paper is to explore how Iranian Accounting Standards Board achieves harmonisation with IASs and IFRSs while government 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 IASs and IFRs as they are developed based on the same procedure of IASB’s “due process”. In the same way, proposed projects of Iran Accounting Standards Boards aim to develop conceptual framework in order to establish 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 Iran is in the state of flex national and international wise. Key words: International Standards Harmonisation, International Accounting Standards, Privatisation and accounting standards, Iran Accounting Standards
FACTORS AFFECTING STOCK EXCHANGE INVESTMENT IN KURDISTAN Anwar, Kofand
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.2017.25.1.5

Abstract

The purpose of this research is to examine the factors affecting stock exchange investment in Kurdistan and particularly in Erbil. Developing countries can also make use of these markets to develop their economy, though this process could be something new for some developing countries. The stock exchange investment is often the choice for businesses seeking lucrative investment deals. As the place where monetary transactions are made, investors usually take their chances in these markets based on studying expected revenues and risks accompanying said investments. Investors usually avoid high-revenue investments due to the great risks accompanying them and accept low-risk investments with little revenues. A quantitative method used to analyse the present research. The study was carried in Erbil. The researcher distributed 100 questionnaires, only 71 questionnaires were received and being completed properly. The researcher used single regression analysis in order to find factors affecting investment in stock exchange. The findings revealed that the highest value among all variables was supply & demand factor that influence stock, the second highest value was for economy factor then the third factor was competition factor and lastly the lowest value was for politic factor. According the findings, it seems that supply and demand play an essential role in investment in stock exchange in Kurdistan.
DRAWING UP FRAUD PRACTICES AT XYZ STATE UNIVERSITY AUTOBIOGRAPHY OF EXPENDITURE TREASURER ASSISTANT Rakhmatullah, Hans Wakhida; Irianto, Gugus; Achsin, M.
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.2018.26.2.7

Abstract

The objective of this study is to disclose fraud practices in State University XYZ based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study uses autobiographical approach. The result shows that fraud practices occur in work units in State University XYZ. The causes are (a) poor internal control in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that make employees do anything it takes to improve their performance, and (d) pressure from superiors to finish tasks regardless using inappropriate ways. Accountability report of public sector units does not care about appropriateness but document completeness and validity. The report can pass auditor’s surveillance if it is complete and valid.Keywords: fraud, autobiography, accountability report
Searching And Amassin G The Essential Elements Of Knowledge: Toward The Transcendental One Triyuwono, Iwan; Gaffikin, Michael J.R
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

The aim of this study is to introduce a preliminary meth odological foundation of research that may be used as a basis for advancing accounting knowledge. It is designed especially to capture the meanings of social reality which construted by and as the result of interactions among members of Muslim society, economic systems, and accounting practices in Indonesia. The study attempts to combine and extend symbolic interactionism, a perspective of social psyphology, with Islamic values, that is, the concept of faith, knowledge and action. The modification, in terms of extending symbolic interactionism is indispensably conducted to adapt a social-religious environment in which the research will be carried out. Knowledge nearly completely externalized and desacralized, especially among those segments of human race which have become transformed by the process of modernization, and that bliss [qudrah, isikmah, and rahmah] which is the frail of union with the One with and an aspect of the perfume of the sacred has become well-nigh unattainable and beyond the grasp of the vast majority of those who walk upon the earth (Nasr1981,1).
CARBON ACCOUNTING, DISCLOSURE AND MEASUREEMENT: A Systematic Literature Review Saraswati, Erwin
The International Journal of Accounting and Business Society Vol 28, No 2 (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.2020.28.2.2

Abstract

ABSTRACTPurpose — This research aims to support Sustainable Development Goals specifically to reduce carbon emission. Design/methodology/approach — Systematical literature review was used as a research method, evaluated and analyzed as much as 17 articles.Findings — The result indicate that mitigation is more preferable than adaptation in case of carbon emission accounting definition. Stakeholders were involved to applied carbon disclosure which support the stakeholder theory, while measurement of carbon emission found that carbon-footprint approach is more widely used by organizations.Practical Implications — Environmental field become one of the SDG’s (Sustainable Development Goals) objectiveas it is related to the climate change caused by carbon emission that significantly increase from 1990’s.Originality/value — This research delivers concept, definition, practice, and measurement of gas emission based on previous research result (by several researchers/research paper) in various countries.Keywords — Climate change, carbon accounting, adaptationandmitigation, carbon-footprint approach.
MANAGING ENVIRONMENTAL AND ECONOMIC PERFORMANCE: A REVIEW OF THEORY AND PRACTICE ON PERFORMANCE MEASUREMENT Tsu Way, Stephanie Phang; Nabiha, A.K. Siti; Jalaludin, Dayana
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

As businesses struggle to maintain sustainability, a great deal of interest has focused on the issues of performance measurement systems. This paper provides a literature review on the evolution of performance measurement systems, from the traditional performance measures to the sustainable balanced scorecard. More importantly, this paper highlights the vital role of sustainable balanced scorecard as a tool that manages both economic and environmental performance. Majority of the existing sustainable balanced scorecard studies were found to be of normative nature giving limited information on how the integration process between economic and environmental dimensions is being carried out via balanced scorecard. Future research is needed to enhance the understanding of the role of the sustainable balanced scorecard as an important tool in the management of economic and environmental performance in the organization.Keywords:  Balanced Scorecard, Environmental management, Sustainability, Eco-efficiency
REVEALING TAX AVOIDANCE IN THE FAMILY-OWNED COMPANY: ETHNOMETHODOLOGY STUDY Maron, Wempi; Sukoharsono, Eko Ganis
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.2016.024.2.06

Abstract

This paper dismantles the occurance of Tax Avoidance found in the family company in Malang. The method used in this research is etnomethodology, a method that is used to investigate indexical expressions and other practical actions as a unified settlement that is being done (the organized Tax Avoidance) and how to apprehed their everyday world. It is mentioned in the beginning that there are a number of factors which cause tax avoidance, that is a drive to "enrich" themselves faster, gluttony, stingy, and a number of lust rage. It is also revealed that the practice of trailing attitude is driven by a fact that there are companies which do not pay taxes but they are safe. The presence of the National Land Agency (Badan Pertanahan Nasional), local governments and tax officials who must be "serviced", in fact also trigger the occurrence of tax avoidance. These kind of activities were uncovered due to the fictitious reports. There were no data and report books, the bank account is mixed between the personal and company affairs. They create their own cheating reports which are set up by themselves. They even wish that the tax officials do not need to check the tax affairs in the company if it is possible. Thus, the data reported are all fictitious and the bank flux does not appear. They are all manipulative reports. The impacts of this situation are very much felt by the employees, such as the emergence of envy, suspicion among them, being tensed when they have to manipulate data, blaming on each other, and throwing out reponsibilities to each other. Psychologically, the impact to employees leads to being depressed and stressed due to the unclear payroll, resentmented, and hurt because of unfair treatments. Lastly, it is revealed that the solution to some of these problems are by apologizing and doing permissive attitude, such as “we apologize for any error, please help us, thank you profusely”, and any kinds of apologies which will get prevalent from others. Those attitudes are also followed by permissive attitudes, for instance stating that “what we are doing is an emergency, and that the condition is very much stangling making the company havino other better choice, so please understand”. As a practical implication, this Tax Avoidance practices can bring collusion, nepotism, and even corruptions to various stakeholders, such as National Land Agency (Badan Pertanahan Nasional), the local government, tax officers and tax consultants due to the susceptible of informal negotiation.
Public Sector Accounting and Financial Management Systems in the Context of Socioeconomic Development: An Empirical Study of the Volta River Authority in Ghana Abdul-Rahaman, Abu Shiraz; Lawrence, Stewart; Gallhofer, Sonja; Haslam, Jim
The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The role of accounting in socioeconomic development has been significantly documented in the international accounting literature. However, a majority of these prior studies represent accounting as a technical neutral craft which plays (or can play) an enabling role in national socioeconomic development. This study contends that in some situations conventional accounting with its emphasis on the entity concept can play a constraining role in national socioeconomic development efforts. This is illustrated by an empirical study of the Volta River Authority. A major public sector organisation in Ghana. The paper is informed by the Brundtland Commission's notion of sustainable development.

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