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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 Tax Fairness, Ethical Attitudes And Commitment On Taxpayer Compliance Behavior Siahaan, Fadjar O.P.
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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Abstract

The aim of this study is to examine the direct and indirect effect of tax faimess, ethical attitudes and commitment on taxpayer compliance behavior. This study was conducted in Surabaya, East Java. The respondents of the study are individual taxpayer working in service industries. Eighty six taxpayers participated in this study. The findings of this study show that: (1) the direct effect tax faimess on taxpayer compliance behavior is positive and significant (2) the indirect effect of tax faimess on taxpayer compliance behavior through ethical attitudes is positive and significant (3) the indirect effect of tax faimess on taxpayer compliance behavior through commitment is positive and significant. This study contribute not only to the research literature but also to help govemment to develop strategies toward improving compliance. Keywords: tax faimess, ethical attitudes, commitment, taxpayer compliance behavior.
THE IMPACT OF ENTREPRENEURSHIP EDUCATION TO ENTREPRENEUR INTENTION THROUGH PLANNED BEHAVIOUR AS INTERVENING VARIABLE (Study in Brawijaya University Students Have Partcipation the Entrepreneurship Education for 2016 study programs) Baihaqi, Aufa Izzuddin; Arifin, Zainul; Mawardi, M. Kholid
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.2019.27.3.7

Abstract

Although many researchers have focused on entrepreneurship education, little research has been done into the effects for students and the overall effectiveness of the university for entrepreneurship education programs in Indonesia. The research focused using theory of planned behavior and investigates the impact of entrepreneurship programs on the entrepreneur intention students in Brawijaya University. Data for this study is drawn from 9 faculty in Brawijaya University. Sample used in this research have 382 student 2016 period. The results show that participants of entrepreneurship education programs in brawijaya university have a positive effect on atitude toward entrepreneurship, subjective norm and perceived behavioral control. Variable atitude toward entrepreneurship, subjective norm and perceived behavioral control have a positive effect to entrepreneurial intention. Furthermore, the findings of this report entrepreneurship education to entrepreneur intention have a positive effect and significant through planned behaviour as intevening variable in Brawijaya University student 2016 period
The Black Scholes Call Option Pricing Model and the Australian Options Market: Where are We after 15 Years Frino, A; Lodh, S C; Khan, E
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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Abstract

The Black Scholes model has not been tested in Australia for about 10 years implying tests previously carried out used data from a developing options market. This study carries out cross sectional tests of the model using the most recent data available. The conclusion, unlike earlier studies, is that the Black Scholes model cannot be rejected, and thus that the market is efficiently pricing options in an unbiased manner (in a Black Scholes sense), or alternatively, that model is capable of effectively pricing options. A unique time series analysis of mispricing is also carried out in order to determine whether this can be attributed to a ‘market learning effect’ over time. There is some evidence of such an effect.  The tests differ from those of previous studies in a number of ways. One of the major limitations of past studies is overcome as the tests do not depend on historical measures of volatility. Special care is taken to exclude possible misleading observations occurring from non-synchronous share option prices. The effects of dividends and the possibility of early exercise are dealt with by exclusion. Controls are also used to limit the possibility of incompatible risk free interest rate proxies having a confounding effect on results.
THE EFFECT OF PACKAGING, SATISFACTION AND IMAGE ON CUSTOMER LOYALTY OF THE EL RAYHAN COMPANY El Gammudi, Ahmed Khaled; Salim, Ubud; Sabil, Ananda
The International Journal of Accounting and Business Society Vol 24, No 1 (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.2016.024.1.01

Abstract

This study is aimed at investigating the effect of packaging, satisfaction, and image on customer loyalty to The El Rayhan Company, Libya. The questionnaires are employed to collect the data. The resultreveals that packaging has a positive effect on customer loyalty. Moreover, satisfaction and image affect directly on customer loyalty. However, the highest effect in this study is the packaging effect on customer loyalty.
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 17, No 1 (2009): 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.
FACTORS AFFECTING INTEREST RATE AND ITS RELATION WITH BANKS’ PROFITABILITY Ali, Barzan Omar
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.2018.26.1.4

Abstract

The aim of this study is to investigate the factors influencing interest rates and its relationship with private banks profitability in Erbil. The research was conducted at private banks in Erbil. The researcher attempted to find out the most of significance factor that affects interest rates and its relationship with banks Profitability. However, the researcher gathered data from employees at different level of management at private banks in Erbil. The researcher distributed 300 questionnaires, but only 238 questionnaires were received from employees and been completed. The researcher used a quantitative research method to find out the most of significance factor that affects interest rates and its relationship with banks Profitability. The findings of multiple regression analysis revealed that the highest value was for economic growth, the B value =.812, this indicates that economic growth significantly and positively effects interest rates as a result maximize bank’s Profitability.
Re-conceptualizing Organizational Research in Indonesia — A Future Research Framework Wahyudin, Imam
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 problems of corruption, collusion: and nepotism, known by its abbreviation as KKN that have been wideiy institutionalized within the Indonesian society as acceptable practices. Make formal systems — organization, organizational control systems and accounting included - decouple from their intended role as planning and controlling devices. Despite efficiency considerations, a symbolic window dressing to legitimize managerial conducts — either at macro or micro levels often becomes the main reason to adopt the systems. Institutional theory provides an alternative framework for researchers in the organizational area to study the phenomena in their natural contexts — to understand how formal organization, management techniques and accounting adopted and used in their actual practices. Keywords: institutional theory; institutionalization decoupling; myth and ceremony; legitimacy
DETERMINATION OF SUSTAINABLE BUSINESS FACTORS OF ISLAMIC BANKS IN INDONESIA Siswanti, Indra
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.2019.27.2.7

Abstract

The objective of the study is to test and analyze the influence of corporate intellectual capital and company size on sustainable business through financial performance as a mediating variable. The data used was secondary data of financial and annual reports for 2010-2018 period. The population of this study was 9 (nine) Islamic Banks, and the samples used were saturated sampling, thus the sample used was all the 9 (nine) Islamic Banks. The data processing method used is Partial Least Square (PLS). The results of the study found that intellectual capital has a significant effect on financial performance, company size  has a significant effect on financial performance, where as intellectual capital has no effect on sustainable business. The study  found that financial performance has a significant effect on sustainable business. Financial performance has a full mediating influence of intellectual capital on sustainable business, and financial performance has a partial mediating influence of company size on sustainable business. Keywords:  Intellectual Capital, Company size, Financial Performance, and Sustainable Business
An Attempt at the Classification of a Quarter of (Non-Critical) Corporate Social Reporting Woodward, David G
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

Whilst  corporate  social responsibility (CSRes  hereafter)  perhaps has a long history,  corporate  social reporting  (CSRep  hereafter)  is  probably  of more  recent origin.  Thus  although  Guthrie  and  Parker  (1989)  were  able  to  show  in  their longitudinal study of Broken Hill Proprietary eyidence of CSRep activity (as revealed via the company's annual reports), going back to the last century, such studies remain a rarity (although see also Hogner 1982; and Niemark  1992).The major early developments in the field of CSRep seem to have occurred in the USA in the earlv  1970s. with the emergence of two parallel initiatives.Firstly,  there  was  the  development  of  what  might  be  called  generalised models  of CSRep.  These  were  m  some cases  highly theoretical  and exhibited great difficulty  of  application  to  real  life  organisations
REGULATION HEGEMONY AND ACCOUNTABILITY OF THE LOCAL GOVERNMENT: A STUDY ON REGIONAL FINANCIAL MANAGEMENT IN INDONESIA Banu Witono; Nurkholis *; Roekhudin *
The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): 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.2021.29.1.4

Abstract

AbstractObjectives - The purpose of this study is to uncover the reality of implementing regional financial management regulations and their impact on local government accountability.Research method approach - This study uses a critical qualitative research approach to the Gramsci hegemony perspective. This approach is useful for analyzing the shackles of regulation in the implementation of regional financial management.Findings - The results show that regulation has become a means for the state to dominate in the realm of political society and hegemony for civil society. This results in an orientation of local government accountability which tends to vertical accountability rather than horizontal (public) accountability .Practical implications -  Changes in regional autonomy regulations have led to increasing dominance of the central government to the regions. This is reflected in the various regulations produced by the institutions in the central government which shackle the space and innovation of the local government in managing regional finances.Social implications - Due to the shackles of the regulation, local governments prioritize serving the interests of the central government (vertical accountability) compared to services to the society (horizontal accountability).Originality / Value - This study contributes to uncovering the facts that occur related to regional financial management, so that it can provide input to the government in the implementation of regional government accountability.Keywords: Regional Government Accountability, Regional Financial Management Regulations, Regulation Hegemony.Paper Type: Research Paper

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