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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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Strategy of Kopi Sembalun Agro-tourism (Study in Sembalun Village, East Lombok Regency, NTB) Kurniatun, Eni; Hakim, Luchman; Pangestuti, Edriana
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.2023.31.1.741

Abstract

Purpose—This research aims to analyze the potential for developing the agrotourism “Kopi Sembalun” in Sembalun Village, East Lombok. Design/methodology/approach — This research used a qualitative approach by observing the Sembalun village areas to see the potential of agritourism activities related to coffee to be developed as a destination of agrotourism. Data were obtained from direct observation and a semi-structured interview with informants. Then, the obtained results were analyzed using the SWOT strategy IFAS and EFAS analysis. Findings — Glamping Sajang, Bukit Pemedengan, Kebun Kopi Amaq Hartono, Kopikey, Sembalun Coffee House, and Rinjani Coffee have more potential than the other places. The direction of the strategy for developing agritourism coffee Sembalun is in quadrant I. An aggressive strategy using the strength opportunity (SO) is the best strategy for agritourism coffee in Sembalun village. The system that will be developed will elevate the history of Sembalun coffee and increase the ability to process coffee as an attraction; expand the marketing of Sembalun coffee by exploiting the potential of nature, maintaining coffee productivity and quality, involving coffee farming communities in the development of coffee agrotourism. Practical implications—This research implication is used by the owner, manager, and community of Sembalun Village to manage and develop Sembalun coffee agrotourism so that Sembalun coffee is increasingly widely known and has an economic impact on coffee farming communities in Sembalun Village. Originality/value —  This paper describes effective solutions for coffee farmers regarding agro-tourism development strategies.
Indonesia's Critical View on Public Sector Accounting: Insights from M Nastir's Thought Zuhdi, Rahmat; Sudarma, Made
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.2023.31.1.753

Abstract

Purpose — This research attempts to introduce a typical Indonesian critical thought, M. Natsir's perspective, which can be used to study public sector accounting. Design/methodology/approach-- This study used the narrative literature review method. This article then compiled an outline of M Natsir's critical methodology, which focuses on the emancipatory revolution based on the spirit of Islamic values and continues to prioritize democracy and national unity. It hopes the methodology can construct the [financial] state management to align with the nation's interests. Findings — The results of this study indicate that the development of paradigmatic studies in the field of accounting opens great opportunities to complete, perfect, and even present concepts in new accounting models that are in line with the needs of the ages, as shown in this article, which borrows the thoughts of M Natsir. This reflection serves as a methodological basis to present the concept of an emancipatory revolution based on the spirit of Islam and the love for motherland values growing within Indonesian society. Therefore, people's conceptions of love for material things can be oriented in a more beneficial direction for society. It can also construct a country's best financial management method. Practical implications — This research encourages the presence of public sector accounting studies without forgetting the context of local values, love of country, and Islamic spirit in the form of good state financial management. Originality/value—This research framework critiques the concept and practice of NPM and its accrual accounting as a derivative of neoliberal ideology. It also examines the roots of economic policies that are not oriented towards the interests of the people in general. Using this proposed framework, it is hoped that the spirit of love for the motherland and the spirit of Islam can be felt in the state's financial accounting and management. Paper type — Research Papers
Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach Wahyuni, Nining Ika; Roekhudin; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.666

Abstract

Purpose — This study aims to construct the role of accountants as sustainability score players, namely as providers of information, support,  and guidance in embedding sustainable business practices in MSMEs. Design/methodology/approach—This study uses a participatory action research (PAR) approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluation, and reflection. Data were collected through observation, interviews, and FGD. The data is processed by thematic analysis after going through the triangulation process to check its validity. Findings—Accountants can expand their role by acting as sustainability score players through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who can become role models and mediators and facilitate the movement towards sustainable business for the MSMEs they assist. Practical implications—Accountants must develop a new habitus that shows they can contribute significantly to realizing sustainable development goals. One habitus is getting used to being involved with the community, especially with MSMEs. “Engage” represents the ability of accountants to actively participate in any embedded sustainability efforts. Originality/value—The gap between value and action in sustainability accounting research shows no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach and involving educator accountants to determine what actions need to be taken to contribute to achieving sustainable development goals.
The effect of management control system with four lever's of control model and remuneration on employees’ performance: A study at Brawijaya University Indika Sari, Asri; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.693

Abstract

Purpose—This study applies contingency theory to examine the effect of the management control system (MCS) and remuneration scheme on Brawijaya University's employees' performance. The MCS in this study is understood following the Four Levers of Control (LOC), which includes belief systems, boundary systems, diagnostic control systems, and interactive control systems. Design/methodology/approach—For this analysis, the data collection method employed in this study was cluster random sampling of all employees except structural officials of Brawijaya University (UB). 355 respondents from Headquarters and 7 Faculties participated in this study. The data were collected, and the technique analysis used was SEM—PLS programs. Findings—Based on the analysis and discussion, the results of this study showed that employees’ performance was positively impacted by the boundary system, diagnostic control system, and remuneration. Employees’ performance could be improved by implementing an effective boundary system and diagnostic control system and providing fair and adequate remuneration. Employees’ performance was unaffected by the belief or interactive control systems. Practical implications—This study's Empirical evidence also showed that beliefs systems and interactive control systems do not affect the performance of UB employees. Originality/value — A management Control System with the LOC model (Simons, 1995) is implemented in private organizations. The researchers want to adopt the LOC model (Simons, 1995) in public organizations at Brawijaya University. This research is able to provide benefits for related officials in Universitas Brawijaya to implement a Management Control System with the LOC model as a means of controlling employee performance. Employees can be motivated to improve their performance with the management control system and the LOC model. Paper type — Case study
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan Dharmawan, Nyoman Ari Surya; Hariadi, Bambang; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.696

Abstract

Objective – This study wants to uncover the value of local wisdom behind the accountability practices implemented by the Balinese Customary Institutions. Design-Method—This type of research is qualitative and uses an ethnomethodological approach. This approach is chosen to explore research problems by understanding the daily life of the subject being studied. Findings—This study found that accountability practices applied to Indigenous institutions are certainly based on phala karma. Karma phala is rooted in two words: karma, which means "deed" or "action," and phala, which means "fruit" or "result." Karma phala means "the fruit of deeds," both what has been done and what will be done. Originality—Praktik accountability and karma phala are two uncertain concepts that cannot be separated if they are connected with responsibility, deeds, and rewards.  Research Implications – This study found that honesty and fear of karma phala led members in Indigenous institutions to work honestly and transparently to create accountability that family because of the customary customs of the people who uphold the existing and applicable awig-awig
Optimizing The Marketing Activities of Koperasi Jasa Pegawai Republik Indonesia (Kjpri) Of Universitas Brawijaya Through The Adoption Of Digital Technology Rusydi, M. Khoiru; Handaru, Wuri Cahya; Riza, Muhammad Faisal; Umam, Khoirul; Kusumadewi, Areta Widya; Fitriana, Defi; Bilqisa, Yayang; Fauzia, Viramashita Ellena; Maesa, Sulton; Larasati, Wahyu Kartika; Jawo, Muhammed
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.744

Abstract

Purpose — The objective of this research is to optimize the marketing activities of Universitas Brawijaya’s Koperasi Jasa Pegawai Republik Indonesia (KJPRI UB) by utilizing digital technology through (1) identification of main problems using SWOT analysis on their website to identify the most suitable digital marketing strategy to be applied in the cooperative, (2) system enhancement and menu addition in their website, and (3) gradual socialization and assistance to ensure their business development. Design/methodology/approach — This qualitative case study uses the interview approach, so the results are analytical and descriptive in nature. The population of this research is all KJPRI throughout Indonesia, and the sample is KJPRI UB, which is located in Malang, East Java, Indonesia. Findings — This study finds that KJPRI UB has no features that provide convenience for their customers. Furthermore, changes from KPRI UB to KJPRI UB have required the cooperative to pay more attention to brand awareness through digital marketing. Practical implications—The results of this research can optimize the role of digital marketing in KJPRI UB, which also applies to other KJPRIs in Indonesia. Originality/value —This article presents digital marketing issues in KJPRI UB so that it can provide an example of digital marketing optimization for other KJPRI. Paper type — Case study
Environmental Accounting; An Overview Utilization Of Eco Enzyme For Treatment Nail And Mouth Diseases (Nmd) Of Cows In Malang Jamaluddin; Mintarti, Sri; Damayanti, Rita; Akhdiyat, Randhi; Sonhaji
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.750

Abstract

Purpose – This study aims to determine the effectiveness of using eco-enzymes for treating nail and mouth disease (NMD) in cattle from the perspective of environmental accounting. This eco-enzyme is produced by fermenting household organic waste, sugar, and water. Eco Enzyme is environmentally friendly and helps improve environmental quality. Methodology – This type of research uses mixed methods with a case study approach. The innovation perspective is carried out as a strategy to understand the problems. In addition, in-depth interviews and direct observations were conducted to understand the application of eco enzymes and calculate the cost of goods. Research findings – This study shows that using eco-enzymes to treat NMD is effective and efficient. That can be seen from the cure rate for NMD treated with eco-enzymes which reaches 100%. Things contribute to this problem. Practical implications - Using eco enzymes is highly recommended for treating foot and mouth diseases. It educates the public to use organic treatments and protect the environment by using eco enzymes. Originality – This research was conducted in Malang Raya, an area impacting foot and mouth disease in Indonesia. It is hoped that preventing and treating foot and mouth disease using an eco enzyme in Malang can become a pilot project to overcome nail and mouth disease in Indonesia. They are because eco enzymes are an effective, efficient, and environmentally friendly solution.  
Constructing The Understanding of Non-Positivist Research Paradigm and Method Sukoharsono, Eko Ganis
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.2022.30.1.771

Abstract

Purpose—This research aims to build an understanding of non-positivist research paradigms and methods. The development of problems in society, especially those related to social problems, is increasingly complex. Design/methodology/approach - This research used an interpretive paradigm approach. The interpretive approach departs from efforts to seek explanations of social or cultural events based on the perspectives and experiences of the people being studied. Findings - The result of this research showed that the six paradigms that have been described, namely 1) Interpretive, 2) Phenomenology, 3) Symbolic Interactionism, 4) Critic, 5) Postmodernist, and 6) Spiritualist, have differences in their respective advantages and disadvantages. Practical implications - The focus of each existing paradigm is also different, so researchers must be careful when using it. Differences can start from how to focus the research theme to be explored to how the report pattern should be made. Thus, these developments may lead researchers to solve increasingly complex problems and find the root of the problem.
The Link between Internal Control Mechanisms and Corporate Performance: A study for a New Perspective to Support Economic Growth Alabdullah, Tariq Tawfeeq Yousif
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.776

Abstract

Purpose — By examining the link between board diversity—defined by gender, the number of members in the board, and the number of independent managers—and its effect on company growth in developing nations, especially in the context of Oman, this study aims to reveal a previously unnoticed conjunction within the accounting, management, and economic fields. Design/methodology/approach — To accomplish this goal, data from 30 industrial and service companies in the non-financial sector listed on the Muscat Securities Market (MSM) for the year 2021 were evaluated using a multiple regression method. Findings — The study's findings showed that the market share of non-financial enterprises in the Muscat market was negatively correlated with board size. On the other hand, market share was significantly and favorably impacted by independent boards, diverse boards, and large boards. Interestingly, the market share of non-financial enterprises was not significantly impacted by firm size, which was considered a control factor. Practical implications – Scholars, legislators, and executives in the business sector involved in emerging markets should all take note of these findings since they have significant practical ramifications. In Oman and may be in similar situations, the research emphasizes the importance of board diversity in promoting business success, as indicated by market share for non-financial enterprises.  Originality/value—As the first study to examine the connection between board diversity and the expansion (measured by market share) of non-financial enterprises in the Middle East, with a particular emphasis on Oman, this research adds to the body of knowledge already in existence. The study provides insightful information about the global conversation about how a diverse board affects an organization's profitability and market share.
Analysis Of the Influence of Brand Image, Trust, E-Service Quality, and Loyalty Program on Customer Satisfaction and Customer Loyalty on E-Wallet Usage Pramono, Yogi; Bramantyo, Mahardian Ardhi; Syukur, Muhammad; Dewabroto, Wisnu Sakti; Gunadi, Willy
The International Journal of Accounting and Business Society Vol. 31 No. 2 (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.2023.31.2.779

Abstract

Purpose — to discover the factors that influence the level of loyalty of e-wallet service users (customer loyalty) when using e-wallet services in Indonesia. Design/methodology/approach—This research uses primary data sources, namely survey data taken using questionnaires made in online media. The questionnaires were distributed to respondents who are active users of e-wallet payment channels via WhatsApp, social media, and personal and group networks. Findings — independent variables significantly affect customer satisfaction: e-service quality, trust, and brand image. The independent variables significantly affecting customer loyalty are e-service quality and customer satisfaction. The other independent variables, namely the loyalty program, have no significant effect on customer satisfaction, and the variables of trust and brand image do not directly and significantly affect customer loyalty of e-wallet users in Indonesia as a mediating variable, customer satisfaction is considered to be a mediating variable between brand image and customer loyalty. However, customer satisfaction cannot be a mediating variable between e-service quality, loyalty, and loyalty programs. Practical implications —     The results of this study can provide a managerial basis for e-wallet services in Indonesia to improve its strategy for increasing customer loyalty to using e-wallet services in Indonesia. Originality/value — This research provides evidence that without any current program, customer loyalty is very high, e-wallet customers have 100% trust both when depositing funds in the e-wallet, the confidentiality of the data provided, as well as other legal aspects that can affect when using e-wallets. -wallets. Therefore, the company should continue to ensure security from a financial perspective and data from internal and external disturbances that will disrupt the company's operations. Paper type — Quantitative Research (Primary)

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