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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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Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province Setiawan, Zeffri; Rosidi; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.541

Abstract

Purpose - This study aims to understand the implementation steps of the non-cash transaction policy in the Central Java Provincial Government, with Edward III's (1980) "Policy Implementation Theory" as a tool for analyzing the supporting and inhibiting factors of implementation. Design/methodology/approach—This research uses a qualitative approach. Data was collected through in-depth interviews and document collection regarding the application of non-cash transactions. The informants in this study involved 2 participants from the Regional Financial and Asset Management Agency of Central Java Province. These participants are policymakers and technical implementers who apply non-cash transactions to the research object. Findings - Result Research shows that implementing the non-cash transaction policy has been going well from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, and control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated because they can potentially hinder implementation in the Central Java Provincial Government. Practical implications—The implementation of the non-cash transaction policy found supporting factors and obstacles. This is useful in improving the quality of local government financial management so that implementation is not limited to fulfilling obligations but also has uses. Originality/value - Implementing non-cash transactions is necessary for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes of the low application of non-cash transactions. This study reveals the facts related to implementing the non-cash transaction policy so that it can provide input to the government in implementing regional financial management. Keywords- Cashless, Public Policy; Financial Administration; Edwards III Theory Paper type- Case study
Accountability Of Tomangrara Banua Ceremony Pongsapan, Marchelyn; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.542

Abstract

Purpose—This study aims to analyze and understand the Toraja Tribe's role in conveying accountability at the Mangrara Banua Ceremony. Design/methodology/approach - This study uses a qualitative approach. Data collection was carried out through in-depth semi-structured interviews and the collection of documents related to the implementation of non-cash transactions. The informants in this study involved five participants consisting of Traditional Elders or To Minaa, the Chief Executive of the Mangrara Banua Ceremony, the Treasurer of the Mangrara Banua Ceremony, Religious Figures, and the General Public as well as cultural observers. Findings -Research results show that accountability is described through the philosophy of Tallu Lolona A'pa' Tauninna at the Mangrara Banua Ceremony. This philosophy contains the same meaning as the Tri Hita Karana concept in Balinese society, where three elements cause happiness to be achieved through harmony. In the application of these three elements of happiness at the mangrara banua ceremony, five models of accountability are created, including: 1) Spiritual Accountability, containing the value of piety and faith in the Deata and To Membali Puang as evidence of respect for the pa'rapuan family in the form of a pesung; 2) Economic Accountability, contains a sense of belonging to the house that is being ordained as proof of love and kinship in the form of cash donations, pork and other materials needed to support the success of the mangrara banua ceremony; 3) Social Accountability by respecting the rights of others not only from the same Tongkonan descent but from the outside community, which is manifested in the form of meat distribution; 4) Ecological Accountability, contains the value of gratitude for nature which has provided itself as ingredients for the mangrara banua ceremony which is packaged in the form of pesung and replanting of used plants; and 5) Accountability for Community Mobilization, contains the value of compliance with Government regulations regarding the Covid-19 Pandemic in the form of implementing health protocols to reduce Covid-19 transmission. Practical implications – The implementation of accountability for the Mangrara Banua ceremony found supporting factors that hindered the implementation of accountability policies. This is useful in improving the quality of the mangrara banua ceremony, so that the implementation that is carried out is not limited to fulfilling aluk activities, but also has the use of bringing together all family members that have been far apart for a long time. Originality/value - Implementation of accountability at the mangrara banua ceremony is a necessity for pa'rapuan because it brings many benefits in order to create a stronger kinship between family members. This study seeks to analyze the application of the Toraja culture contained in every activity of the mangrara banua ceremony. This study reveals the facts that occurred related to the implementation of the accountability process, which is packaged in Aluk Todolo's belief so that it shows that in the world of accounting, accountability is not just a matter of financial statements but the existence of other objects in completing it. Keywords - Tallu Lolona A'pa' Tuainna, Spiritual Accountability, Social Accountability, Economic Accountability, Ecological Accountability, and Community Mobilization Accountability. Paper type - ethnography
DETERMINANT OF STOCK PRICE INSURANCE COMPANY IN INDONESIA Embun Prowanta; Indra Siswanti
The International Journal of Accounting and Business Society Vol. 29 No. 3 (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.2021.29.3.2

Abstract

This study aims to analyze the effect of the Claim Expense Ratio and the Technical Reserve Ratio to the Stock Price with the Solvency Ratio as an intervening variable in insurance companies on the IDX. The populations in this research were all 12 insurance companies in Indonesia. The sampling criteria are insurance companies listed on the Indonesia Stock Exchange and publish quarterly financial reports continuously during the 2017-2018 period. There are 8 companies that meet the purposive sampling criteria. Data processing and analysis techniques are carried out using Path Analysis. The results show that the claim expense ratio has a significant positive effect on the solvency ratio, the technical reserve ratio has no effect on the solvency ratio, the claim expense ratio has a significant positive effect on stock prices, the technical reserve ratio has a significant negative effect on stock prices and the solvency ratio is not able to mediate the ratio of claim expense to stock prices and the solvency ratio is able to mediate the effect of the ratio of technical reserves to stock prices.   Keywords:  The Claim Expense Ratio, The Technical Reserve Ratio, The Solvency Ratio, Stock Prices
A Critical Review Of Accountability From The Islamic Perspective: Phenomena, Position, And Alignment Of Methodology Nasyi'ah, Eny Zuhrotin; Triyuwono, Iwan; Djamhuri, Ali; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.652

Abstract

Purpose—This paper aims to critically review currently developing conventional public accountability and reconstruct it based on an Islamic perspective. It will also provide a strategic position of Islamic values in the methodology used in accountability research. Design/methodology/approach — This paper employed a secondary research approach emphasizing the wholeness in viewing accountability and using Islamic values as the primary comparative research material. Findings —  Our findings placed Islam uniquely positioned with a strategic value in public accountability and methodology alignment. Practical implications —  Accountability within the perspective of Islam will provide intrinsic values and benefits for those dealing with public accountability reporting. We expect this paper to imply massively applying the new public accountability concept. Originality/value—This paper presents the internalization of the Ihsan value within Islam as a guide and supervisor of people dealing with accountability. It also proposes a hybrid accountability concept from the perspectives of accounting and Islam.
A Precise Description Of The Economic Responsibility Of The Departement Of Purchases And Storehouses According To The Concepts Of Effectiveness And Efficiency: A New Initiative To Enrich The Thought Of Csr Saleh, Younis A. Battal
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.653

Abstract

Purpose: This study aims to identify and describe the economic responsibility of PWD based on the concepts of effectiveness and efficiency. Method: To determine and describe the economic responsibilities of the departments that make up the FOS in any corporation, the concepts of effectiveness and efficiency in accomplishing the tasks assigned to those departments were chosen, considering the criteria for evaluating the quality of effectiveness and efficiency. Result: Through the concepts of effectiveness and efficiency in completing tasks, this study was able to determine and describe the economic responsibility for PWD that was chosen to be the subject of this study, as follows: Providing the tangible and intangible needs for other departments included in the corporation’s FOS in a timely manner, with the specified specifications, and at the lowest possible cost. Originality/Value: The idea of this study, which depends on the concepts of effectiveness and efficiency in performing tasks, can be adopted in defining and describing the economic responsibilities of the departments included in the FOS of any for-profit corporation. The economic responsibility of the departments lies in the extent of their commitment to the standards of effectiveness and efficiency in the performance of the tasks assigned to them. This study enriches the thought of CSR and will be considered the starting point for many studies and research in this field. Keywords: Corporate Social Responsibility. Economic Responsibility. Effectiveness and Efficiency. Functional Organizational Structure.  Purchasing and Warehouse Department. Abbreviations: Corporate Social Responsibility (CSR). Functional Organizational Structure\ Structures (FOS\ FOSs). Purchasing and Warehouse Department (PWD).
Efficacy Training As An Effort To Increase Employee Job Engagement In Review Of Employment Status Sulastri; Soetjipto, Noer; Hidayat, Arif
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.663

Abstract

Purpose — This study aims to determine the influence of self-efficacy training on employees 'job engagement while distinguishing employees' job engagement based on employment status for employees of PT in a similar field of work. Telkomunikasi Indonesia, Tbk in Surabaya. Design/methodology/approach—The research method used was comparative studies, which were designed using experimental design techniques (experiments). Sampling was done through the cluster sampling technique, which involves taking two sample groups of employees. Research samples were taken from 60 respondents. Findings — This study indicates that the results of the independent t-test before being enforced on permanent and contract employees have a higher average job engagement value compared to permanent employees, with the same level of self-efficacy. After getting self-efficacy training employees, the value of T = -52.006 and P = 0,000 (p <0.05) prove the existence of significant changes in employee work involvement after obtaining efficacy training. For contract employees, the value of t = -56.542 and p = 0,000 (p <0.05) proves that employment contracts experience significant changes after receiving self-efficacy training for employees. The correlation coefficient value still explains that efficacy training is related to a work engagement of 74.8%, with a 56% effective contribution to job engagement. For employee contracts, the correlation coefficient value is 93.5%, which means the relationship between efficacy and work involvement is very strong, with the value of determination proving that the efficacy of 94.8% affects increasing the work involvement of contract employees. Practical implications—To improve employee job engagement, a company can hold efficacy training for both permanent and contract employees. Originality / Value—Efficacy Training Impacts or Influences Job Engagement, which is distinguished from employment status. Keywords — Efficacy Training, Job Engagement, Employment. Paper type — Research Paper
Determinants Of Tax Compliance for Business Actors and Independent Workers in The Perspective of Theory of Planned Behavior and Theory of Fiscal Psychology Betha Februari Khristy; Baridwan, Zaki; Khoiru Rusydi, Mohamad
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.668

Abstract

Purpose—This study aims to analyze determinants of tax compliance intentions and behaviour using constructs derived from the Theory of Planned Behavior, i.e., tax morale, social norms, detection risk, penalty magnitude, and tax complexity, and the Theory of Fiscal Psychology, i.e., perception about the government. Design/methodology/approach —This research was conducted on 120 business actors and independent workers in the Greater Malang region using a survey and partial Least Squares analysis performed in SmartPLS. Findings — This study finds that tax morale, social norms, penalty magnitude, tax complexity, and perception about the government and that tax compliance intention, detection risk, and penalty magnitude influence tax compliance behaviour to determine tax compliance intention. Furthermore, detection risk does not affect tax compliance intention, and tax complexity does not influence tax compliance behaviour. Practical implications —Based on the findings, the government is advised, through the Directorate General of Tax, to develop policies and approaches supporting tax morale, strengthen community bases to create tax-aware environments, maintain law enforcement through investigation and application of penalties, build an easy-to-reach taxation system, and create transparency to enhance taxpayer’s trust to the government that eventually leads to higher tax compliance intention and behaviour. Originality/value—The findings support the inclusion of the Theory of Fiscal Psychology in the development of the Theory of Planned Behavior to explain tax compliance behaviour and provide a new perspective that, in the context of tax compliance, not all aspects of perceived behavioural control have the same effect on both behavioural intention and produced behaviour. Keywords — Tax compliance behaviour; Theory of Planned Behavior; Theory of Fiscal Psychology. Paper type — Positive paradigm
I.T. Skills Accountants: A Study on Job Ads Sari, Lidya Puspita; Suryani, Ani; Yusoff, Zetty Zahureen Mohd
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.675

Abstract

Purpose—This study aims to identify the IT skills required for accounting staff, managers, and supervisor positions in the labour market and assist prospective accounting graduates in building the necessary skills to obtain the desired career. Design/methodology/approach—This study utilized the content analysis method to analyze 543 job advertisements from the Job Street website. The data was then tested using the Kruskal-Wallis test to determine the differences in the skill requirements between positions. Findings — The skills most in demand across all positions are those associated with Microsoft Office and accounting software. The difference in needs at staff, supervisor, and manager positions was confirmed.   Practical implications — This study informs prospective accounting graduates about the labour market’s skill requirements. It is expected to raise graduates’ awareness and understanding, allowing them to prepare the skills required for the expected jobs. Originality/value—This study contributes to the previous literature by identifying the intensity of the need for information technology skills in the current digital era through the percentage of needs. Framed in the signalling theory, the content analysis of the paper presents a comparison of skills required among different positions (staff, supervisor, manager). Keywords — accountant; content analysis; IT skills; job advertisement; data analytic; accounting software Paper type — empirical paper
Determinant Factor on Stock Price Food and Beverages Industry Sector Kusdianto, Kemas Dedy; Siswanti, Indra
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.677

Abstract

Purpose -This study aims to test the effect of leverage and firm size on stock price with return on owner equity as an intervening variable and managerial experiences as moderating variables. Design/methodology/approach—This study uses secondary data in the form of company financial statements from 2016 to 2020. The population is 49 consumer goods companies, and the sample is 29 companies. The data processing method used is warp PLS. Findings- The results of the study state that 1) Leverage has a significant effect on ROE; 2) Company size has a significant effect on ROE; 3) Leverage has no significant effect on stock prices; 4) Firms size has a significant effect on stock prices; 5) ROE has a significant effect on stock prices; 6) ROE is mediated effect Leverage on Stock Prices; 7) ROE is mediated effect Firms Size on Stock Prices; 8) Managerial experience is moderating effect Leverage on ROE; 9) Managerial experience is moderating effect Firms Size on ROE. Practical implications—This research has implications for companies where it is important to consider investment managers' experience when making decisions. Originality/value—This study uses a consumer goods company as the subject of research. The research is expected to assist the company in making a decision related to a manager's experience that can affect stock prices. Keywords- Leverage, Firms Size, Return On Owners Equity, Stock Price, Managerial Experiences. Paper type — Case study  
Investors' Sentiment in The Nigerian Stock Market: Does Covid-19 Matter? Babarinde, Gbenga Festus; Adegoke Adewusi, Olusegun; Idera Abdulmajeed , Tajudeen; Hassan Haziel, Yusuf
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.688

Abstract

Purpose: Past studies have focused on psychological and macroeconomic factors as determinants of investor sentiment. However, the 2019 novel coronavirus disease (COVID-19) outbreak has raised the need to determine whether the pandemic shapes investors' sentiment. Hence, this research aims to examine the role of COVID-19 in shaping investors' sentiment in the Nigerian capital market. Methodology: In determining whether COVID-19 matters or not in shaping investor sentiment in the Nigerian capital market, this study applied the Vector Error Correction Model (VECM) and Pearson correlation techniques to the analysis of the weekly time series data on COVID-19 confirmed (positive), discharged and fatal cases and their relationships as well as impacts on the stock (capital) market investors' sentiment in Nigeria for the period 2nd March 2020 to 25th October 2020. Findings: This study confirms a weak positive relationship between COVID-19 and investors' sentiment in the Nigerian stock market. Furthermore, there is evidence that the discharged and fatal cases of COVID-19 have had significant positive impacts on investors' sentiment in Nigeria in the long run, unlike the positive cases, which have had significant negative impacts. In the short-run, however, COVID-19 positive cases have positive while discharged and fatal cases have negative non-significant effects on stock market investors' sentiment in Nigeria. Practical Implications: It is therefore concluded that COVID-19 cases are significant determinants of investors' sentiment in the Nigerian stock market, such that the effects of the pandemic are significant in shaping stock market investors' sentiment in the country. It is high time the regulatory authorities and investment community, particularly investors, considered the long-run implications of the current COVID-19 pandemic on their behaviour and decisions. Originality/Value: This is one of the very few studies in Nigeria that discount the influence of health pandemics such as COVID-19 on the behaviour of investors in the stock market concerning sentiments. Keywords: Investors Sentiment, COVID-19, Nigerian Stock Exchange, Investment Decision. Paper type- Research paper

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