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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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Cocoa Development Strategy and Its Influence on Productivity, Environmental Sustainability, and Farmers' Welfare (Study in Polewali Mandar District, West Sulawesi Province) M. Yamin, H. Mujirin; Ganis Sukoharsono , Eko; Setyo Leksono, Amin; Setyowati, Endah
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.2022.30.2.702

Abstract

Purpose - The type of this research is explanatory (confirmatory research). This type of research aims to analyze the relationship between one variable and another. Design/methodology/approach—Depending on the type of research used, hypothesis testing is carried out quantitatively using the Structural Equation Modeling (SEM) analysis approach or structural equations. Findings – Research results show that: 1. Cocoa development strategy has been empirically proven to affect cocoa productivity directly. This finding shows a significant positive influence between cocoa development strategy and productivity, 2. Empirical cocoa development strategy positively and significantly affects environmental sustainability; 3. Cocoa development strategies have a negative influence but substantially affect the farmers' welfare, 4. Empirically, cocoa productivity has a direct and negative impact on the direction of the relationship, but it is significant for environmental sustainability. The path coefficient values found that increased cocoa productivity does not increase ecological sustainability but hurts the two variables, 5. There is a positive and significant influence between cocoa productivity and farmers' welfare. Thus, this effect shows that increasing cocoa productivity will improve farmers' welfare, 6. Environmental sustainability has a positive and significant effect on the welfare of farmers, which means that an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus, environmental sustainability can be a predictor of farmer welfare. Practical implications—According to empirical statistical tests, environmental sustainability has a positive and significant effect on farmer welfare. Thus, an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus, environmental sustainability can be a predictor of farmer welfare. This finding is based on perception and is in line with the views of several experts. Originality/value—The path coefficient values found between the two variables indicate that the increase in cocoa productivity has no effect on increasing environmental sustainability but has a negative impact. Yet, cocoa productivity has a positive and significant influence on farmers' welfare. This effect shows that an increase in cocoa productivity will improve farmers' welfare. Keywords - development, productivity, environment, welfare, contribution Paper type – Research paper
Workplace Self-Care Networks in The Literature From 2019 To 2022 García Lirios, Cruz
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.538

Abstract

Purpose — The document explores the literature published from 2019 to 2022 regarding occupational self-care. It proposes that the risks and contagion, illness, and death reduced the accidents and illnesses in the local occupational field. Design/methodology/approach—A documentary, cross-sectional, exploratory, and correlational study was conducted using a sample of findings published in journals indexed to international repositories, considering the keywords "self-care" and "COVID-19" from 2019 to 2022. Findings — A structure of neural networks was found that reflects learning from the literature regarding the intensification of information related to the pandemic, infections, diseases, and deaths in the workplace. Practical implications — The findings allow the design of a workplace communication and risk prevention policy. Such guidelines correspond to biosafety policies in organizations in case of contingencies. Originality/value — The study's contribution to the state of the matter lies in establishing a research agenda on occupational health and self-care in the face of health crises, risks, and contingencies. Paper type — Case study
The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements Alsawayeh, Ali Mohamed; Sukoharsono, Eko Ganis; Hariadi, Bambang
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): 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.2023.31.3.657

Abstract

Purpose—This research aims to illuminate the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of using Sustainability Balanced Scorecard (SBSC) measurements in assessing the relation between organizational culture and non-financial performance. Design/methodology/approach — This exploratory research examines a sample of 65 hotels operating in different targeted markets. In order to have a better understanding and provide a clear discussion related to these relationships in sufficient depth, the theoretical framework of this research has been designed and developed based on a wide review of relevant research, theories, and findings. The developed research framework adopts the mixed form of the contingency of  fit (selection and mediating-based interaction approaches) to investigate the contingency relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software. Findings — The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) has a positive and significant influence on the effective implementations and usage of Sustainability Balanced Scorecard Measurements, namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels. Therefore, SBSC measurements significantly and positively influence non-financial performance (product/ quality service level, customer satisfaction level, employee loyalty level, and social sustainability level). Practical implications—This research contributes empirically to the existing literature related to management accounting practices, and more particularly, evaluation and performance practices, by providing findings from developing countries and focusing on the SBSC’ measurements’ usage at hotel businesses operating in three cities in East Java. Originality/value —  The multiple evaluations and performance measurements of BSCS proved to be innovative business measurements to enhance the decision-making process and improve a business organization's overall value and performance. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performance levels. Keywords — Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia. Paper type — Exploratory Research
Creating Spiritual Value: The Islamic Way to Integrate Environmental and Social Responsibilities Fidiana; Handayani, Nur; Retnani, Endang Dwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.679

Abstract

Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as NPOs that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action. Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature. Findings — First, the belief in tauhid (Islamic monotheism) is the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly at protecting the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were for management and public purposes (horizontally) and for worship aspects (vertically). Practical implications — This case study emphasizes forms of social and environmental responsibility specific to Islamic entities, which may not be true in other entities. Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic and inherent moral responsibility. Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic. Paper type — Case study
Covid-19 Pandemic's Effect on Performance and Acceleration of Performance Recovery: A Study on Manufacturing Industry in Bangladesh Shahria, Golam
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.691

Abstract

Purpose – The main aim of this study is to examine the effect of the COVID-19 pandemic compared to the effects of the pandemic during and after this pandemic on manufacturing sectors in Bangladesh. In the aforementioned context, there are some issues taken as the specific objectives:  Methodology – The study is conducted on the manufacturing sectors listed under Dhaka Stock Exchange (DSE).  The study's target population is 42 manufacturing companies out of 153 listed on the Dhaka Stock Exchange (DSE). Four research variables were used to evaluate the financial performance and financial position of sample companies. Documentary analysis, descriptive analysis, data normality test, and Wilcoxon Signed–Rank Test are used to evaluate the hypothesis. The years of annual reports from 2018 - 2019 to 2020 – 2021 have been used for the documentary analysis of sample companies' financial performance and financial position. Findings – The study's conclusions demonstrate that this pandemic significantly impacted Bangladeshi companies' financial performance (essentially ROA and ROE) at a 5% level of significance compared to before the pandemic. The recovery growth rate of the financial performance of sample companies has been increased optimistically, and the growth of the liquidity position of manufacturing companies was also seen in good position after the COVID-19 pandemic compared to the COVID-19 pandemic based on the Wilcoxon statistical test tool. Practical implications—Considering that the COVID-19 epidemic has greatly impacted the import process of raw materials for production from China in particular and from other countries generally, the study advised the government of Bangladesh to boost its logistic and financial support for local raw materials facilities.  Originality/ Value—This study's findings can be used as a source of relevant data by investors or future investors for their investment decisions in the near future. The findings will assist the government in determining or preparing the appropriate tax incentive scheme for the impacted industries and whether the correct sector would profit from the scheme.
The Influence of Managerial Strategy and Political Connections and Company Size on Company Value Saraswati , Wiwik; Sukoharsono, Eko Ganis; Saraswati , Erwin; Prastiwi , Arum
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.695

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021.  Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value.  Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
Factors Influencing Auditors' Going Concern Opinion Putri , Rumanintya; Wahyono, Eko; Lambut , Adventinus Kristanto; Hadi, Agus Hari
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.706

Abstract

Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time series. The data source used is secondary data obtained from the Indonesia Stock Exchange website. A total of 35 samples of companies were obtained by probability sampling, especially purposive sampling. The data analysis technique used is logistic regression analysis. Findings — The results of this study indicate that profitability has a negative effect and is a sign of the Going Concern Audit Opinion. Liquidity has a negative impact and is significant on the ongoing concern Audit Opinion. In contrast, the company's size has a negative effect but no sign on the Going Concern Audit Opinion. Meanwhile, the variables of Profitability, Liquidity, and Company Size are significantly related to the dependent variable, namely Going Concern Audit Opinion. Practical implications—Companies and management must examine and analyze the factors that can affect the provision of Going Concern Audit Opinions because the company's survival is very important going forward. Originality/value—This paper presents data from the Indonesia Stock Exchange for 35 sample companies. This research is expected to provide empirical findings on the factors influencing auditors’ going concern opinions, which are affected by profitability, liquidity, and firm size. Keywords — Auditing opinion; going concerned; firm size; liquidity; and profitability. Paper type — Analytical Research Paper.
The determinants of firm profitability in the Tunisian Stock Exchange Ben Moussa, Mohamed Aymen; Boubaker, Adel
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): 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.2023.31.1.707

Abstract

Purpose — This research aims to analyze the determinants of firm profitability in the Tunisian Stock Exchange. Design/methodology/approach—This research used a panel static model on a sample of 30 firms listed on the Tunisian stock exchange from 2016 to 2021. Findings — The results show that capital, size, liquidity, and economic growth positively affect firm profitability, but inflation and financial autonomy negatively affect firm profitability. Practical implications—This scholarly article's practical implications are that organizations can improve their profitability by focusing on capital, size, liquidity, and economic growth while also being cautious about inflation and financial autonomy. Originality/value — This scholarly article's original value lies in examining the determinants of firm profitability in the context of Tunisian stock exchange-listed firms. It provides insights into the specific factors that influence profitability and their effects. Paper type — Case research
Does Income-Increasing Earnings Management Enhance Tax Aggressiveness? The Moderating Role of The Corporate Governance Mechanism Zalfaa', Vina; Roekhudin; Atmini, Sari
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.684

Abstract

Purpose — This study examines and analyzes the effect of income-increasing accrual and natural earnings management on tax aggressiveness with institutional ownership as a moderating variable. Design/methodology/approach — The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The research sample selection method used is the purposive sampling method. There are 84 observations (firm-year) for income-increasing accrual earnings management and 81 observations (firm-year) for income-increasing natural earnings management. Data analysis is conducted using Moderated Regression Analysis (MRA). Findings — As predicted, this study finds a positive effect of income-increasing accrual earnings management and a negative effect of income-increasing natural earnings management on tax aggressiveness. However, this study cannot prove that institutional ownership moderates the relationship between income-increasing accrual and income-increasing natural earnings management on tax aggressiveness. Practical implications — Our study can be used as evidence for the Directorate General of Taxes and the Financial Services Authority that implementing good corporate governance in companies may not necessarily reduce the practice of tax and financial reporting aggressiveness. This can be used as a reference for improving Indonesia's tax and accounting regulations and policies. Originality/value — This study presents income-increasing accrual and natural earnings management activities as well as corporate tax aggressiveness activities in manufacturing companies in Indonesia. Hopefully, this can be used as an evaluation to improve existing tax and accounting regulations and policies in Indonesia.
Determinants Of the Use of Agency Level Finalcial Application Systems (Sakti): Development of The Umega Model khabibi, Mohammad wildan; Rosidi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (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.2022.30.3.685

Abstract

Purpose — This study examines and analyzes the effect of performance expectancy, effort expectancy, social influence, perceived risk, information quality, system quality, attitude, intention to use, and use of SAKTI. Design/methodology/approach—Data was obtained through online questionnaires filled out by 149 users at the operator level of SAKTI. The analysis method used is Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) test tool. Findings — Empirical evidence shows that performance expectancy, social influence, perceived risk, information quality, system quality, attitude, intention to use, and use of SAKTI affect attitude toward using SAKTI. Intention to use the application affects the use of SAKTI. Practical implications—The SAKTI application will be accepted and used if it increases employee performance, is easy to use, the environment affects usage, is secure, generates information that is simple for users to comprehend and has a good network infrastructure. Application providers can use this research to determine SAKTI usage behaviour. Originality/value—This study develops the UMEGA model to determine the acceptance of the SAKTI application based on attitudes, interests, and usage. Keywords — Accounting; System; SAKTI; UMEGA; and Use of SAKTI Paper type — Case study  

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