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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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REVISITING THE EFFECT OF ORGANIZATIONAL CULTURE AND GCG ON SUSTAINABILITY PERFORMANCE: STRATEGIC POSTURE AS A MODERATING VARIABLE Aabdulrahim, Mohamed Omar; Saraswati, Erwin; Subekti, Imam
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.2021.29.3.4

Abstract

Purpose — There are problems that arise and are interesting to analyze the impact of organizational culture, corporate governance on sustainability performance with strategic posture as moderating variable. Design/methodology/approach — For this analysis, the population is all companies listed for Indonesia Stock Exchange Technique sampling in this research is purposive sampling. The data were collected from www.idx.co.id and other relevant sources comprising the company's website for the 2009-2018 period. The data were collected and the technical analysis used is Warp PLS programs. Findings — Based on the analysis and discussion, the results showed that there is a significant effect of organizational culture on sustainability performance, also there is a significant effect of corporate governance on sustainability performance. Practical implications — Strategic posture can be moderating variable in the relationship between organizational culture and corporate governance on sustainability performance. Originality/value — The awareness about the disclosure of sustainability in Indonesia is still low. Furthermore, environmental, societal, cultural, and governance issues are considered essential and integral aspects of company performance. Keywords — Organizational Culture, Corporate Governance, Strategic Posture, Sustainability Performance
E-Wallet Usage Behavior: A Tam Approach And Success Model Rachmasari, Annisa
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.2023.31.2.694

Abstract

Purpose — This study was formulated to test and analyze the positive influence of the perception of usability, ease, satisfaction, and behavioral interest in using e-wallets. Design/methodology/approach—This research paradigm uses quantitative-type positivism with an exploratory approach. The population and sample were 363 respondents who were E-wallet users. Data analysis was using SEM-PLS. Findings —The results of this study succeeded in empirically proving that constructs in the TAM model (Davis et al., 1989) and satisfaction constructs (DeLone & McLean, 1992) can answer the behavioral problem of using e-wallets. In addition, this study can develop the concept of acceptance and success in using e-wallets, seen from the perspective of lecturers as e-wallet users. The development of the concept is carried out by testing the construct of perception of usefulness, perception of ease of use, behavioral interest, satisfaction, and actual use. Practical implications — In increasing the use of e-wallets, service providers and vendors must also consider and concentrate on building the ease of new services that will be issued. So that information technology, especially e-wallets, can be used or reached by all circles. Originality/value — This study seeks to combine the TAM Approach: Perceived Usefulness & Perceived ease of use, Behavior Intention, and Actual Use (Davis et al., 1989) with the Success Model: User Satisfaction (DeLone & McLean, 1992). Keywords — TAM Approach, Success Model. Paper type — Case study
The Effect of Accountability, Public Trust, Reputation and Perceived Quality of Zakat Institution to Muzzaki’s Behavior Raudhah Trisna Wardhani; Zaki Baridwan
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.2023.31.3.698

Abstract

Purpose—This study aims to examine the effects of accountability, public trust, reputation, and the perceived quality of the institution on Muzzaki’s behavior. Design/methodology/approach — This study used an associative causality approach with data collection techniques using questionnaires. The population of this study were all muzzaki at the Zakat Management Organization in East Java, totaling 10,000 muzzaki. The sampling method used in this research was purposive sampling. The analysis technique used was a variance-based structural equation model (SEM) or component-based SEM, known as Partial Least Square (PLS). Findings—Institutional accountability had a positive effect on public trust, the institution's reputation, perceived quality, and Muzzaki’s behavior. Public trust had a positive effect on Muzzaki’s behavior, and the institution's reputation and perceived quality had a positive effect on Muzzaki's behavior. Practical implications — The results showed that the implementation of institutional accountability is an important factor in increasing public trust, institutional reputation, perceived quality, and muzzaki’s behavior, so the Amil Zakat Institution in East Java Province is expected to be able to implement accountability properly so that the level of public trust, institutional reputation and perceived quality will be increase, so does the behavior of muzzaki at the Amil Zakat Institution in East Java Province. Originality/value — This research replicates and modifies the concept of previous research where there was a gap between the similar variables studied, which obtained inconsistent results.
The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government) Setiawaty, Agus; Ludigdo, Unti; Adib, Noval
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.2023.31.3.700

Abstract

Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations.  Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing.  Findings—The findings obtained are that the ethics audit proposed in this study is significantly relevant to creating a better ethical climate in government organizations in Indonesia. The relevance involves an analysis of 3 perspectives, namely the micro, meso, and macro levels. The ethics audit model is proposed to provide a design for action in mitigating ethics violations, a framework to achieve good government governance, and a strategy for governing integrated continuous auditing. Practical Implication—In a situation where the issue of public officials' ethics is being seriously highlighted in society, this study promotes the importance of ethics audits to government organizations. It is hoped that ethics audits will be legitimized as annual practices like the predecessor audits that already exist.  Originality/Value—This study fills the void of the limited discourse on ethics audits in Indonesia. Findings from this research raise the government’s awareness to be more serious about ethics through ethics audits.
Prophetic Tax Based on Kuntowijoyo's Thought Umaimah; Triyuwono, Iwan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.724

Abstract

Purpose —. This research aims to formulate a tax concept based on Kuntowijo's thought. Design/methodology/approach —. This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110 Findings — Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups. Practical implications —  It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia. Originality/value —  This article presents a tax concept that combines Religion with human thought.
Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation Wulan Retnowati; T, Sutrisno; Saraswati, Erwin; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.758

Abstract

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software. Findings—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect. Practical implications — Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people. Originality/value — The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out. Paper type — Research paper
Environmental Factors and Bank Performance In Nigeria: A Panel GMM Approach Babarinde, Gbenga Festus; Abdulmajeed, Idera Tajudeen; Gidigbi , Matthew Oladapo
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.2023.31.3.781

Abstract

Purpose—This paper examines the impact of various environmental factors on the performance of banks in Nigeria. Specifically, the study analyzes how exchange rates, GDP growth, government expenditures, and interest rates influence the performance of selected Deposit Money Banks (DMBs) in Nigeria. Design/methodology/approach—The study uses annual data sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin and the annual reports and accounts of 12 randomly selected DMBs for the period from 2009 to 2018. The Panel Generalized Method of Moments (GMM) approach is employed to estimate the relationships between environmental factors and bank performance. Findings — The research finds that GDP growth, interest rates, and government expenditure all have a positive and significant impact on the performance of banks. Among these factors, government expenditure has the most substantial effect on the earnings per share (EPS) of the selected banks. Practical implications — Based on the findings, it is recommended that banks should manage their interest rates creatively within legal constraints to enhance performance. Banks should also pay close attention to government fiscal policies, especially expenditures, and incorporate these into their strategic decision-making. Additionally, banks are encouraged to develop policies, products, and services that support economic growth in Nigeria, potentially through development finance initiatives. Originality/value—This study uses a robust panel data approach to provide valuable insights into how environmental factors affect bank performance in Nigeria. By highlighting the significant role of government expenditures and other factors, it offers practical recommendations for banks to improve their performance and align their strategies with macroeconomic conditions. This research contributes to understanding banking performance in emerging economies, particularly within the context of Nigeria.
Building Financial Capability of MSMEs through Financial Factor Analysis and its Effect on Lending Policy on P2P Lending Platforms Wulandari, Putu; Novianti, Nurlita; Puspita, Ayu Fury
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.2023.31.3.786

Abstract

Purpose — This study aimed to analyze the effect of MSME financial factors, which consist of credit score, business turnover, leverage ratio, number of loans, company size, and profitability, on P2P lending policies. Design/methodology/approach—This study uses a quantitative research approach to test research hypotheses relevant to the research phenomenon. The logistic regression data analysis technique examined the factors that influence credit-granting decisions. Practical implications—This research's practical implications are that it will benefit MSME business actors by preparing important financial data to obtain alternative funding sources other than conventional financial services. Originality/value—This study reveals the financial variables that are important to consider in providing P2P loans to MSMEs, which is expected to provide hope for MSMEs to develop financial capabilities and increase business growth.   Paper type — Case study
A Model of Quality Assurance and Audit Quality Based on International Standards for Internal Auditing Maher A. Al-Shmam; Ali Malallah Alsendy; A.Alazeez, Hosam Alden Riyadh
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.791

Abstract

Purpose — This study aimed to address the concept of internal audit quality and how to enhance and improve the quality of internal audit units in hospitals by identifying and designing a proposed new model based on the International Auditing Standard 1300 to ensure quality assurance and improve transparency and accountability. Design/methodology/approach — This study aims to achieve these objectives. Qualitative methods and semi-structured interviews using an inductive approach were adopted to cover the theoretical aspect of research and the deductive approach to develop a new model for a quality assurance and transparency program in hospitals in Iraq Mosul City. Findings —The findings of this internal audit division do not cover all hospital activities. In addition, it is not possible to apply standardized audit programs to the various units. Rather, the type of activities carried out by these units should be considered, whether service, economic, commercial, or agricultural. Thus, many factors improve the quality of internal auditing related to work procedures in the unit. Among the most important recommendations is implementing a quality assurance and transparency program in these hospitals to raise the quality of internal auditing and carry out its activities efficiently and effectively. Practical implications —This proposal can serve as a guide for later use by those authorities as they evaluate and determine the strength of the internal audit of any establishment, company, or governmental institution. Therefore, hospitals must apply the paragraphs that are not included in the program, and there should be greater interest in the paragraphs that are applied in a weak way to reach real integration of the quality assurance and improvement program, which enhances the quality of internal auditing on all hospital activities. Originality/value —This paper describes a quality assurance and transparency program in these hospitals to improve internal audits and efficiency.
Analyzing the Impact of Economic Performance on the Interplay between Financial Management Strategies and Profitability in the Iraqi Context AL-Hashimy, Hisham Noori Hussain; Jinfang , Yao
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.792

Abstract

Purpose - This study examines how economic performance affects financial management approaches and profitability in Iraq's construction business. This research examines how financial management strategies affect profitability and economic success. Design/Methodology/Approach—Construction project and site managers in Iraq were surveyed online for the study. Given the scope and magnitude of the research, this study's 85.3% response rate is impressive. In-depth statistical analysis was performed using Partial Least Squares Structural Equation Modelling (PLS-SEM), which examined economic performance, financial management, and profitability. Findings - The instance indicates that the lack of organization-wide integrated systems, common across enterprises, contributes to this problem. The major issue is that the organization's information systems strategy never expressly prioritizes KM-enabling schemes. Practical Implications—The study's conclusions have major practical ramifications. Iraqi enterprises should prioritize resource optimization, cost control, and strategic financial planning to improve economic performance. In addition, governments should promote building projects through incentives, subsidies, and tax policies that boost economic productivity and profitability. These policies are available here. Originality/Value—This study adds to the literature by stressing economic performance as a mediator between financial management methods and profitability in Iraq's construction sector. It examines the dynamics of this link in Iraq's building sector. With the new data, firms may improve financial performance by making informed judgments and using efficient financial management procedures.

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