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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 VALUES OF KI HADJAR DEWANTARA’S CRITICAL EDUCATION: FUNDAMENTAL CONCEPT OF ACCOUNTING EDUCATION OBJECTIVE Bakhtiar, Yohan; Triyuwono, Iwan; Irianto, Gugus
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

This article analyzesthe currentofaccounting educationreality and founds a relevance values that ​​brought by modern accounting with Ki Hadjar Dewantara’s thinking. Additionally, this article explores the values ​​of Ki Hadjar Dewantara’s critical education as aformulation for basic concept of accounting education objective. Islamic spiritual value, moral value​​and freedomvalue which become the findings in this article are still a conceptual framework that requires ongoing study to obtain indicators of each value in order to formulate the concept ofaccounting education objectivesin accordance with character and identity of Indonesian people. Keywords:Ki Hadjar Dewantara, Values, Accounting Education.
The Effects Of Environment Risk, Capital Structure, and Corporate Strategy on Assets Productivity, Financial Performance and Corporate Value: a Study on Go Public Companies Registered at Jakarta Stock Exchange Chandra, Teddy
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

This study was aimed at: (1) examining the effects of environment risk consisted oi financial risk, business risk and market risk on corporate strategy, capital structure, asset productivity, financial performance and corporate value. (2) examining the effects of corporate strategy consisted of liquidity, sales growth, assets growth and growth potential on capital structure, assets productivity, financial performance and corporate value. (3) examining capital on assets productivity, financial performance and corporate value. The research was an explanatory study. This study was an explanatory research. All companies registered in Jakarta Stock Exchange in 2000-2004 periods were used as samples. They were divided into main board category consisted of 71 emitters, development board 62 emitters, and total board 134 emitters. Structural Equation Model was used as analysis method. SPSS 11.5 and AMOS 5.0 were used for processing data and allowing hypothetical tests to be performed. The results indicated that: (1) investors expect main board companies to adopt free cash flow whereas development board companies were expected to be more conservative by adopting pecking order theory. Most Indonesian companies were expected to adopt the latter. And, in fact, most of main, development, and total board companies in Indonesia tend to adopt pecking order theory. (2) In general, the increase of company's value was influenced by the increase of corporate strategy and capital deduction, but the increase would be much more higher if accompanied by raising assets productivity. For development board companies in particular, the increase of company's value should be accompanied by company's financial performance. (3) Creditors do not consider company's financial risk in giving loans, this implies the increase of stacked credit. (4) Investors do not trust company's financial performance report. (5) Strategic management may provide help in explaining capital structure phenomena with significant influence of corporate strategy on both capital structure and company's value. Key Words: Corporate Strategy, Environment Risk, Capital Structure, Assets Productivity, Financial Performance, Company's Value, financial risk, business risk market risk, sales growth, assets growth, growth potential, liquidity, debt to equity ratio, debt to assets ratio, equity to Assets ratio, return to assets ratio, basic earning ratio, pecking order Theory, free cash flow theory.
ANALYZING THE CONCEPTUAL MODEL OF SERVICE QUALITY AND ITS RELATIONSHIP WITH GUESTS’ SATISFACTION: A STUDY OF HOTELS IN ERBIL Anwar, Kofand
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.2017.25.2.01

Abstract

Nowadays most industries used service quality in various field.  All industries are implementing five service quality dimensions; these dimensions are tangible, assurance, reliability, responsiveness, and empathy. The main aim of this research is to investigate hotels’ service quality and its affect on guests’ satisfaction in Erbil. Moreover, to find which service quality dimension has more affect than the other quality dimensions. The researcher utilized a quantitative research method to measure the relationship between each service quality dimension on guests’ satisfaction. A questionnaire was adapted and distributed on guests at hotels in Erbil. 111 questionnaires completed and received from hotel guests in Erbil. The findings showed that the responsive as service dimension had the highest value; on the other hand assurance as service dimension had the lowest value.
HUMAN RESOURCE DEVELOPMENT POLICIES FOR PWD (persons with disabilities) EMPLOYEES IN SOUTH CENTRAL RAILWAYS Eslavath, Kiran Das Naik
The International Journal of Accounting and Business Society Vol 27, No 1 (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.2019.27.1.5

Abstract

Service sector in India consists of a wide variety of services such as electricity, water supply, road, rail and air transport etc which provides a vast opportunities for HRD. Indian Railways is the backbone of service sector and one of the biggest employers in India. Indian Railways is one of the gigantic public undertakings enriched with fixed assets. The universe constitutes the PWD employees of South Central Railway.  The total universe of the organization is 1120 employees of various departments shown in table.  The sample size taken from the universe for the study is 50% i.e. 560 respondents. The analysis results that the most of the respondents are neutral in opinion in all the aspects of potential appraisal, career development and job rotation.  They disagree with some of the aspects of training and development, performance appraisal and promotions and transfers.  Keywords: Service Sector, Indian Railways, Human Resource Development.
Researching Management Accounting-in-Action: l nterpretive Anthropology as a Methodological Discretion Rasyid, Eddy R
The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This article is about an analysis of the interplay between management accounting and organisational cultures. lt is con cerned on methodological arguments advocating the use ofinterpretive philosophy in gaining knowledge of how accounting is practised -accounting-in-action. lt is then shown that Geertzis interpretive cultural thought suggests an alternative perspective for an attempt to understand how management accounting is implicated in its cultural context.
THE INFLUENCE OF INFORMATION SHARING AND INFORMATION QUALITY TOWARD SUPPLY CHAIN INTEGRATION AND ENTERPRISE PERFORMANCE (Study of Shallot Farmers in East Java) Musyafi, Roihatul; Utami, Hamidah Nayati; Prasetya, Arik
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.2020.28.2.6

Abstract

ABSTRACT Purpose — This research was conducted to study the effect of information sharing and information quality toward supply chain integration and farmer business performance.Design/methodology/approach — The type of this research is quantitative explanatory research. The data used in this study are primary data obtained by questionnaire. The sampling method uses multistage proportional random sampling, sample obtained amount 200 farmers. Data analysis in this study uses path analysis method with SPSS 23.Findings — The results of this research indicate that the quality of information is not significant to the integration of supply chain and farmer business performance. Information sharing has a positive and significant effect toward supply chain integration and farmer business performance, supply chain integration has a positive and significant effect toward farmer business performance.Practical Implications — Increasing global business competition and efforts to shorten product life cycles are the two main factors that encourage businesses to change their focus from competitive competition to mutually beneficial relationships and cooperation to improve business performance.Originality/value — The main objective of supply chain activities for business activities is a crucial element because with these activities the goods produced can reach the end consumers.Keywords — Information Sharing, Information Quality, Supply Chain Integration, Enterprise Performance.
ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT Sari, Lita Permata; Djamhuri, Ali; Kamayanti, Ari
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance – focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The study’s main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010.Keywords: accrual accounting, organization change, new institutional theory
Should the Rules for Interim Reporting in Hong Kong Be Changed? A Review of Annual Reports Miller, Gary A
The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The purpose of this research was to investigate the need forchanges in the requirement for interim reporting in Hong Kong. In order to partily fulfill the purpose, date was gathered from Hong Kong annual report. Many countries aready require interim reporting but the reporting details vary from country to country. At the present, companies in Hong Kong report on a semi-annual basis, but these reports are not officially reviewed. Also only limited information is provided. Some have argued this situation should also change. Only very limite information is Hong Kong interim reports at the present time. Changes my need to be made or Hong Kong may not remain competitive in international financial markets. International financial markets are rapidly becoming a single global market. For these markets, most large institutional users are not satisfied with the existing levels of disclosures by multination firms. These issues will remain important to those interested in Hong Kong markets. It is hoped that this study has provided some helpful information about the interim reporting practices in Hong Kong and provide some insight as the direction future research should take. Keywords: interim financial statements, financial statement reviews
Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages Onyango, Sylvester
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.2017.25.1.1

Abstract

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.
The Timeliness of the Botswana Parastatal Annual Report: 1994-1998 Iwisi, Dominick S; Kitindi, Ernest G
The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The corporate annual report is a common media employed by business entities to convey information to interested persons. An important component of the report are the financial statements and the auditors report. Since the report is a primary source of information for shareholders, it is desirable that this informationis provided on a timely basis. The report should also be of quality desirable for meaningful decisions to be made. This study investigated the time it took parastatals in Botswana to have the annual report available. lt also embarked on establishing the quality of the accounts, as indicated by the auditor’s opinion report. The results show that, on average, the Botswana parastatal required 5.35 months to avail the report. This compares unfavorably to other developed countries. However, compared to some other developing countries the results for Botswana parastatals are impressive. Key words: Timeliness, Annual reports, Parastatal, Audit reports

Page 18 of 30 | Total Record : 292

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