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Oki Wahyu Setiawan
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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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Determination Of Technology-Based Accounting Curriculum Through Financial Literacy Khairin, Fibriyani Nur; Syakura, Muhammad Abadan; *, Irwansyah
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.2022.30.1.651

Abstract

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University. Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS. Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this. Practical implications  The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0. Originality/value  This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education. Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum Paper-type Case study
Dynamic Link Between Stock Market Size and Stock Market Investment Returns In Nigeria Babarinde, Gbenga Festus
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.2022.30.1.658

Abstract

Purpose—This study examines the dynamic link between stock market size and investment returns in Nigeria. Design/Methodology: Based on an ex post facto research design, the Autoregressive Distributed Lag (ARDL) technique was applied to the annual time series data obtained from the Central Bank of Nigeria’s statistical bulletin for the period 1985 to 2019. Findings-- Findings indicate a negative, weak, and significant correlation and a long-run relationship between stock market size and stock market returns in Nigeria. Furthermore, this study confirmed that in the long run, the stock market size negatively and significantly affects stock market returns in Nigeria. However, in the short run, the effect of stock market size on returns is positive and statistically significant. Practical Implications--It is imperative that the government vigorously pursue capital market policies directed at expanding the market size in close partnership with the organized private sector. In contrast, the long-run negative effect of stock market size on stock market investors should be mitigated by improving the financial market environment in the areas of law and policy framework, professionalism and ethical operations, infrastructural improvements, etc. Original Value—This study posits that there is a significant negative long-run relationship between size and investment returns in the Nigerian Stock Exchange, and this relationship has long-term policy implications for the economy. Keywords-- All-share index, Autoregressive Distributed Lag, Investments, Market capitalization, Stock market size, Stock returns. Paper Type—Research paper
Revealing Trader's Sustainability in The Lok Baintan’s Floating Market Sirajudin; Triyuwono, Iwan; Subekti, Imam
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.2022.30.3.667

Abstract

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings.  Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market. Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market. Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
The Spirit of Pancasila in Revolution of Accounting Education Rini, Nurul Kompyu; Wulandari, Anis
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.2022.30.1.393

Abstract

Purpose — Almost all corruption problems occur; one of the actors is an accountant. Why do many accountants get caught up in these cases, especially in Indonesia? So far, the accounting profession in Indonesia has continued to improve to align itself with the world accounting profession. Design/methodology/approach—This research study examines the pillars of nationality in Pancasila as the foundation for analyzing the cause of financial fraud. Findings—Accounting affects all parties, whether directly involved or not. For those directly involved, it is possible to secure their welfare. In contrast, those who are not directly involved will feel their contribution in the form of facilities regulated by the internal (company) and external (government) provisions. Practical implications—As one of the pillars of nationality in Pancasila, nationality is expected to be used as a foundation for the accounting profession, enabling professional accountants to carry out life and obligations while developing science while still having an Indonesian heart and soul. Originality/value — Through the five pillars of nationality in Pancasila, which are included in the accounting education process as a balance between secularity material and Pancasila and ethics originating from Indonesian national identity. Keywords — Pancasila, accounting education, accountant, financial fraud Paper type — Research Paper
Analysis Of Changes in Earnings Per Share as A Result of Increased Inflation Through Changes in Interest Rate in The Property and Real Estate Industry *, Sumaryoto; Nurfarkhana, Anna; Anita, Tri
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.2022.30.1.521

Abstract

Purpose — This research aims to determine, prove and test several effects. These influences are an increase in inflation on EPS (earnings per share), an increase in inflation on the SBI interest rate (Bank Indonesia Certificate), the effect of the SBI interest rate on EPS in property and real estate companies, and EPS changes as a result of the indirect effect of inflation through SBI interest rates on property and real estate companies. Design/methodology/approach — This study uses a causal associative approach with a purposive sampling method based on several predetermined criteria. The sample used in this study amounted to 23 companies. The software used to analyze the data in this study is Eviews version 9.0.Findings — The results of this study indicate that the inflation rate has a positive and significant effect on EPS in property and real estate companies listed on the IDX; meanwhile, SBI has a positive but not significant impact on EPS. The results of this study indicate that the inflation rate has a positive and significant effect on EPS in property and real estate companies listed on the IDX. In contrast, SBI has a positive but not significant impact on EPS. Practical implications — This research uses panel data regression analysis Originality/value — This study aims to empirically test the effect of inflation on SBI and its impact on EPS. This research was conducted in the property and real estate industry. Originality/value —  Bank Indonesia Certificate; BI Interest Rate; Earnings per Share; Inflation Paper type — Research paper
Portraying Dr. Soetomo's Thoughts in The Frame of University Social Responsibility Nurhayati; Irianto, Gugus; Rosidi
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.2023.31.1.678

Abstract

Purpose - This research aims to understand and explain the concept of University Social Responsibility by Dr. Soetomo University Surabaya. Design/methodology/approach - In the context of research on University Social Responsibilities (USR), it is based on the concept of nationality and peoplehood initiated by Dr. Soetomo. Such a paradigm in the research context is called a constructivist-interpretive paradigm with a qualitative approach. A qualitative approach was chosen to obtain an in-depth picture of the research topic based on qualitative data. Findings - The findings in this study are as follows: First, the concept of University Social Responsibility implemented by Dr. Soetomo University Surabaya is understood as a forum for embodying values that have grown and developed within Dr. Soetomo University. Second, implementing University Social Responsibility based on a people's and national perspective at Dr Soetomo University Surabaya is a series of field practice agendas that students assisting residents measurably and simultaneously carry out. Third, the strategy carried out by Dr. Soetomo University Surabaya in implementing University Social Responsibility for the campus circle community is first to identify the fundamental problems that exist in the community, then consolidate empowerment together with the government, both the Surabaya City Government and the Surabaya city social service. The suggestions resulting from this study are: First, policies related to poverty alleviation, public education, equitable distribution of education, and education for all those driven by the city/district government and the House of Representatives should have synergy with universities or universities that also have similar views on efforts to alleviate poverty and equalize social access. Second, the Surabaya City Government and social services are advised to contribute financially and non-financially to the sustainability of the agenda related to equitable access in the context of fulfilling the fundamental rights of the need for human rights contained in Law Number 39 of 1999 concerning human rights.
The Effect of Book Tax Difference, Foreign Ownership and Transfer Pricing on Tax Avoidance with Profit Management as Moderating Variables Shabika, Binar; Hariadi, Bambang; Baridwan, Zaki
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.2023.31.1.687

Abstract

Purpose — The main objective of this research is to test which is to find out the effect of the book-tax difference, on the other hand, foreign ownership and transfer pricing that is adjusted for tax avoidance, which focuses on the level of profit management which is positioned as an aspect of the moderating variable. Design/methodology/approach — This study focuses on secondary data in the form of samples from several companies engaged in manufacturing, which were listed on the Indonesia Stock Exchange from 2016 to 2019. The companies sampled in this study amounted to 31 companies for 4 years. which is used as a purposive sampling method. The form of data analysis used leads to the Partial Least Square (PLS) method, where it is necessary to use SmartPLS version 3. software. Findings — The study's results found that book-tax difference and transfer pricing influence avoiding taxes. However, the level of foreign ownership does not affect the level of tax avoidance. The research results regarding profit management variables could be moderated regarding the relationship between book-tax difference and transfer pricing on tax avoidance. Still, it cannot relate to the relationship between foreign ownership and tax avoidance practices. Paper type — Quantitative
Ngunduh Wohing Pakarti: The Moral Roots of Business Governance Principles Widhianningrum, Purweni; Roekhudin; Prihatiningtias, Yeney Widya
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.2023.31.1.690

Abstract

Purpose—This study aims to explore and interpret the moral values of ngunduh wooing Jakarta, which are the basis for forming business governance principles. Design/methodology/approach — This study uses a qualitative method with an interpretive paradigm emphasising a deep understanding of the meaning of ngunduh wohing pakarti in ancient Javanese society. Findings — The moral teaching of ngunduh wohing pakarti is a code of conduct for the ancient Javanese people to manage business activities. The actualization of the moral values ​​as the building of ngunduh wohing pakarti, consisting of balance, honesty, fairness, sincerity, and compassion, is an inspirational signal in formulating the principles of modern business governance today. Practical implications — Ngunduh wohing pakarti can have practical implications for management in carrying out managerial functions so that they can support wise business decision-making processes without harming other parties. The consistent application of governance principles in the moral corridor can provide added value for stakeholders and maintain a sustainable business growth process. Originality/value — This study explores the historical portrait of the development of business governance in Indonesia, especially in the ancient Javanese period. It interprets the moral meaning of ngunduh wohing pakarti in business governance principles.
Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective Mayasari, Rosalina Pebrica; Triyuwono, Iwan; Purwanti, Lilik; Andayani, Wuryan
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.2023.31.1.703

Abstract

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter. Paper type — case study
Competitiveness Improvement in BUMDes Through Marketing Digitalization Ghofar, Abdul; Handaru, Wuri Cahya; Riza, Muhammad Faisal; Umam, Khoirul; Kusumadewi, Areta Widya; Larasati, Wahyu Kartika; Nafi’a, Insania; Aqila, Hafizh; Maharani, Cevira Dewi; Pratama, Fadhil Irvan; Jawo, Muhammed
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.2023.31.1.727

Abstract

Purpose — The objectives of this research are (1) to create digital marketing strategies using SWOT analysis, (2) to create information channels as digital marketing media using websites, and (3) to strengthen the image and governance of BUMDes Mitra Sejati of Kucur village, which has managed several business units and was affected by the COVID-19 pandemic. Design/methodology/approach — This research uses the qualitative method with the case study and interview approach, so the results are analytical and descriptive in nature. The population of this research is Village-Owned Enterprises throughout Indonesia, and the sample is BUMDes Mitra Sejati, a village-owned enterprise located in Kucur village of Dau sub-district in Malang regency. The village government manages this organization. Findings—BUMDes Mitra Sejati's growth is hampered by ineffective governance, the unavailability of suitable marketing and promotion media for the village's products and tourist destinations, and poor product branding and innovation. Practical implications — This research helps the enterprise optimize digital marketing, which other BUMDes in Indonesia. can also utilize Originality/value — This article presents a case of digital marketing applied by BUMDes in Indonesia so that it can provide an example of the sub-optimal use of digital marketing that reduces BUMDes revenue. Paper type — Case study

Page 22 of 30 | Total Record : 292

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