The International Journal of Accounting and Business Society
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.
Articles
292 Documents
<![CDATA[Empowering MSME Through Socialization and Training in Producing Simple Financial Reports in Tourism Villages ]]>
<![CDATA[Ghofar, Abdul]]>;
<![CDATA[Khoirul Umam Hasbiy]]>;
<![CDATA[Wuri Cahya Handaru]]>;
<![CDATA[Mirna Amirya]]>;
<![CDATA[Areta Widya Kusumadewi]]>;
<![CDATA[Wahyu Kartika Larasti]]>;
<![CDATA[Jawo, Mohammed]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2023.31.3.795
<![CDATA[Aim - The aim of exists article This are (1) Increase MSME skills and understanding of making report finance simple For help they manage business they with more efficient (2) Encouraging MSMEs to operate practice more business _ transparent with provide report more finances _ accurate (3) Helping MSMEs in Tourism Villages Attack to own more access _ Good to source Power finance , like loans and support from the bank or institution finance other , with own report more finances _ good .Method - This article use method qualitative with approach studies case , so the result nature analytical and descriptive . Population from study This is a tourist village throughout Indonesia and is becoming sample study This is a Tourist Village Attack in the District Blitar , East Java.Findings - Moderate obstacles faced by MSME actors in Tourism Villages attack that is majority MSME actors not yet do recording on transaction required income and expenses _ in the production process so that understanding about importance making report finance still very lacking .Implications Practical - This article help MSME actors in understand importance make report finance simple as tool For monitor performance business from time to time as well as increase quality of MSMEs in Tourism Villages Attack , as form contribution to growth economy local which can also be done practiced by all perpetrator business in Indonesia.Originality - This article explained problems faced by MSMEs especially _ _ about literacy finance so that Can give example Not yet optimally understanding importance make report finance simple can reduce supposed profits _ Can maximized .]]>
<![CDATA[The Effect of Compensation and Work Motivation on Performance with Leadership Style as Moderator on Employees of the Secretariat of the Regional People's Representative Board of East Java Province ]]>
<![CDATA[Asokawati, Dewa Ayu Karina]]>;
<![CDATA[Budiyanto, Budiyanto]]>;
<![CDATA[Khuzaini, Khuzaini]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2023.31.3.808
<![CDATA[Purpose—This research examines how compensation and work motivation impact employee performance at the Secretariat of the Provincial Legislative Council's Representative Board of East Java Province. Additionally, it explores the role of leadership style as a moderating factor in these relationships. Design/methodology/approach — The study employs moderated regression analysis to assess the relationships between compensation, work motivation, and employee performance, with leadership style as a moderating variable. The sampling technique used is saturated sampling, involving all 163 population members as respondents to ensure comprehensive data collection and analysis. Findings — The research findings indicate that both compensation and work motivation positively and significantly affect employee performance. However, the moderating effect of leadership style on the relationships between compensation and employee performance and between work motivation and employee performance was found to be weak. Practical implications — Organizations should continue to focus on improving compensation and work motivation strategies to enhance employee performance. While leadership style may not significantly moderate these relationships in this context, it remains essential for creating a supportive work environment. Further investigation into different leadership styles or additional factors might provide more insights into strengthening the moderating effect. Originality/value — This study provides valuable insights into the impact of compensation and work motivation on employee performance in a specific governmental context. It also contributes to understanding the role of leadership style as a moderating variable, highlighting areas for future research and practical applications in managing employee performance.]]>
<![CDATA[Defining the Joint Cost in the Field of CSR and Disclosing it in the Financial Statements: An Initiative to Enrich the Thought of Accounting for CSR ]]>
<![CDATA[Saleh, Younis A. Battal]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2023.31.3.810
<![CDATA[Purpose: This study aims to establish a precise definition of the term ʺjoint costʺ in the field of CSR and discuss the issues of disclosing this cost in the financial statements. Method: To raise a meaningful discussion about the meaning of joint cost in the field of CSR, through which an accurate definition can be developed regarding it, this study adopted the following concepts: 1) Overlapping CSRs; 2) The real sacrifice; 3) Independent legal personality; 4) Untargeted social or economic benefits; 5) Mixed costs resulting from loaning fixed assets and providing non-material assistance such as advisory services, construction and maintenance works, etc. By adopting the possible behavior method and supporting justifications, the researcher will discuss all expected scenarios regarding disclosing these costs in the financial statements. Result: This study developed a precise definition of the term ″joint cost″ ′′ in the field of CSR. It also provided a meaningful discussion on the issues of disclosing this cost in reports and financial statements. Also, this study identified three basic principles for achieving transparency when disclosing charitable activities, including a joint cost. Originality /Value: This study is considered an enrichment of accounting thought in the field of CSR. It will enhance companies' capabilities in adequately and transparently disclosing their commitment to CSR. Also, this study is considered an invitation to international accounting organizations to issue recommendations regarding how to disclose in the financial statements about charitable activities, especially those that reflect the concept of joint cost or whose costs are small but produce great benefits.]]>
<![CDATA[The Effect of Service Quality and System Quality on Online Registration Aplication on User Satisfaction with Usage Frequency as An Intervening Variable ]]>
<![CDATA[Pratama, Erlan Anugrah]]>;
<![CDATA[Rasyid, Harun Al]]>
<![CDATA[ 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 : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.1.817
<![CDATA[Purpose — This research aims to investigate the impact of system quality and service quality on user satisfaction, specifically examining the mediating role of usage frequency in an online registration information system for hospital queues. Design/methodology/approach — This research used an analytic observational design with a cross-sectional approach. Data were collected from 96 patients attending a Private Hospital in Malang City from May to July 2022. The data were analyzed using multiple linear regression and path analysis, including the Sobel test and causal step. Findings — The results of this research indicate that neither service quality (t-test statistic = -1.458, t-stat < 1.96) nor system quality (t-test statistic = -0.448, t-stat < 1.96) directly affected user satisfaction through usage frequency. This suggests that usage frequency does not mediate the relationship between service quality, system quality, and user satisfaction. Practical implications — This research highlight the importance of service quality and system quality in online registration application services. Improving these aspects could enhance user satisfaction, even though usage frequency may not directly mediate this relationship. Originality/value — This research contributes to the understanding of factors influencing user satisfaction in online registration systems for healthcare services. The findings suggest that service providers should focus on improving system quality and service quality to enhance user satisfaction, independent of usage frequency.]]>
<![CDATA[Role of Product Quality, Need for Variety, Customer Satisfaction, and Switching Cost on Switching Behavior on Male Skincare Product ]]>
<![CDATA[segoro, suluk waseso]]>;
<![CDATA[Haryanto, Yudie]]>;
<![CDATA[pramana, gilang widya]]>;
<![CDATA[Hendriana, Evelyn]]>
<![CDATA[ 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 : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.1.825
<![CDATA[Purpose — This study examines and analyses the influence of product quality, need for variety, customer satisfaction, and switching costs on customer switching intention in the men's skincare industry. Design/methodology/approach—Descriptive associative research was utilized to test the hypotheses. Data were collected via an online survey, where samples were chosen using a purposive technique involving male skin care and grooming product customers in various major cities in Indonesia. A valid 418 responses were analyzed using PLS-SEM. Findings — This study validated the significant effect of the need for variety, product quality, and customer satisfaction on customers switching intention. However, switching costs failed to moderate the relationship between customer satisfaction and switching intention. Practical implications—Producers of men’s skincare products must satisfy their target customers by offering more product variety, ensuring their products meet customers’ requirements, and maintaining their product quality. They must also keep innovating to produce new products, as customers tend to switch to other brands offering a new variety of products. Originality/value — It is one of a few studies focusing on the purchasing behaviour of men, particularly in emerging economies, despite the growing concerns of men about their appearance. Paper type — Research Paper]]>
<![CDATA[Constructing A Pyramid of Income: A Model From Materialistic To Spiritual Concept ]]>
<![CDATA[Sukoharsono, Eko Ganis]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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<![CDATA[The Objective of the study is to provide the understanding and interpret income not only in terms of material. Material income may be at the initial level of an individual or organization's income. Without realizing the increase in the level of individual income is not only seen from the rise in material income, but several aspects must be met by individuals and organizations so that it reaches a higher level of income that can be seen from the perspective of humanists, socialists, post-modernists, and spiritualists. The method of the study utilizes the spiritualist paradigm in nature. It is used to build a pyramid model of the income hierarchy. This brings several issues from the materiality aspect to the concept of spirituality. The result of the study is to construct a pyramid of income concepts. The pyramid of income is starting from materialistic, humanistic, socialist, postmodenist, to spiritualist income. The pyramid is derived from a broad range of social awareness. Materilistic income is understood as a physical value of money earned. Humanist income is viewed that income should be distributed to all people and no one left behind. Socialist income is meant by which income is controlled by a state and then distributed to the people. Postmodernist income is understood as harmonious income relationships between social environment and natural environment distributions. Spiritualist income is viewed as having relationship with the connectedness of human nad God.]]>
<![CDATA[Pancasila Accountability As A Criticism of Public Accountability Constructions In Indonesia ]]>
<![CDATA[Rahmasari, Ratnida]]>;
<![CDATA[Ludigdo, Unti]]>;
<![CDATA[Djamhuri, Ali]]>
<![CDATA[ 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 : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.1.701
<![CDATA[Purpose — This study aims to construct public accountability using the values of Pancasila as a critique of the current practice of public accountability. Design/methodology/approach — This study uses Pancasila as a critical theory to critically examine current public accountability practices and to construct forms of Pancasila accountability. Findings — The results of this study indicate that an accountability crisis in public organization is due to the existing accountability construction has not accommodate Pancasila values. It leads to mismanagement of public organizations that are not incompatible with the constitution and the objectives of the state. This research also constructs Pancasila accountability as a critique of the existing construction of accountability. Pancasila accountability produces five forms of accountability, namely Divine, personal, and nationalistic accountability which emphasizes on personal/internal control from within (inward) of each individual, and political, managerial (hierarchial) accountability which emphasizes on external control mechanisms. Consistent with Pancasila, these five forms of accountability are interrelated and complement each other. Practical implications — This paper uses Pancasila value to construct public accountability in an effort to remind the readers and public of the important of bringing back Pancasila as basic value for achieving social justice and prosperity for the society in Indonesia. Originality/value — This paper uses Pancasila value as basic value to contruct public accountability. This construction is expected this will contribute to solving the accountability crisis in Indonesia. Keywords — Accoutability, Public Accountability, Pancasila, Inward Accountability, Ethic Paper type — Case study]]>
<![CDATA[The Effect of Information and Communication Technology Disclosure and Corporate Social Responsibility in the Digitalization Process on Company Value ]]>
<![CDATA[Maulana Fitri Agustin Nur Wahyuni]]>;
<![CDATA[Saraswati, Erwin]]>;
<![CDATA[Prastiwi, Arum]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.2.705
<![CDATA[Abstract Purpose – This study examines the effect of information and communication technology (ICT) disclosure and corporate social responsibility (CSR) in the digitalization process on company value. Design/Methodology/Approach – This study employed the quantitative content analysis method by collecting and qualitatively analyzing data from the company website followed by quantitative data analysis. The sample of the study was 41 banking companies listed on the Indonesia Stock Exchange during the 2021 period selected using the criteria-based sample selection method. This study used multiple regression analysis. Findings – Research results showed that ICT disclosure on the website in the digitalization process has a positive effect on company value. ICT disclosure on company websites can inform the stakeholders that the management has optimized its resources and implemented innovative business models, improving the efficiency, quality, and consistency of business processes to build a good reputation in the eyes of investors and potential investors. However, CSR disclosure on the company websites has a negative effect on company value due to some issues. Firstly, CSR information disclosed on the company's website is potentially ineffective in increasing operational profitability in the short term. Secondly, banking companies have not properly allocated CSR funds or companies have over-invested in CSR activities. Thirdly, it was found that CSR disclosure during the pandemic had no impact on stock returns. Overall, this study further showed that the disclosure of ICT and CSR complies with the principles of signaling theory because the information serves as a signal concerning the company’s condition to investors which further affects the company’s value. Practical Implications – This research provides a practical contribution for both investors and management. The investors acquire a new source of information in investment decisions making in addition to financial statements, namely such information from non-financial disclosures such as ICT and CSR through easily accessible media. Furthermore, managers gain a new perspective in understanding the potential of ICT and CSR disclosures on websites. Managers need to focus and carefully consider the concept of quality and quantity of information disclosed to the public and stakeholders since abundant information disclosure does not guarantee an increase in company value. Managers need to provide information on ICT and CSR as an approach to meet the needs of stakeholders and influence the decision-making process. Originality/Value – This study uses a banking company as the object of research, where this research is expected to assist the company in making a decision related to understanding potential of ICT and CSR disclosures that can affect firm value. Keywords: ICT disclosure, CSR disclosure, company value Paper Type – Research paper]]>
<![CDATA[The Influence Of Tax Understanding, Tax Sanctions, And Tax Awareness With Tax Socialization As Moderating Variable In Jayawijaya Papua ]]>
<![CDATA[gerrits, Tien Vanenssia Wehelmina]]>;
<![CDATA[Roekhudin]]>;
<![CDATA[Iqbal, Syaiful]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.2.714
<![CDATA[Purpose—This study sought empirical evidence of the effect of tax understanding, tax sanctions, and tax awareness on tax compliance and added moderation variables that can affect tax compliance in Jayawijaya Papua. Socialization is the selected variable that becomes the moderating variable. Design/methodology/approach — the methodology used in this study is quantitative research with a survey approach. Findings—Based on the results of data analysis and discussions carried out in this study, it can be concluded that tax understanding, tax sanctions, and tax affect land and building tax compliance in Jayawijaya Papua. These results can help the Jayawijaya authorities understand how socialization affects how well-informed Jayawijaya taxpayers are about tax laws and processes. Taxpayer understanding and awareness of their tax obligations will increase through regular outreach, increasing taxpayer compliance in Jayawijaya. Practical implications — The results of this research are expected to be taken into consideration by the authorities (Bappenda) in finding solutions or innovations in conducting tax socialization to local taxpayers so that it will increase the compliance of the Jayawijaya people in paying their land and building tax obligations through socialization. The results of this study are also expected to provide a reference for all parties in efforts to develop and strengthen the capacity of related agencies through strategic policies in utilizing regional potentials so that they have implications for people's lives in general. Originality/value—This study presents a phenomenon related to land and building taxes in Jayawijaya Papua. It analyzes taxpayers and identifies the causes of low taxpayer compliance in Jayawijaya Papua. The study reveals facts related to taxpayer compliance so that it can provide input to the government in implementing regional financial management. Keywords — tax understanding; tax sanction; tax awareness; tax compliance; tax socialization Paper type — Survey study]]>
<![CDATA[Political Connections, Institutional Ownership and Earnings Quality in Manufacturing Companies in Indonesia ]]>
<![CDATA[Dwi Anggraini, Septia]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2023.31.3.715
<![CDATA[Purpose — This study aims to investigate the influence of political connections on earnings quality. In addition, this study also aims to investigate the influence of institutional ownership on the relationship between political connections and earnings quality. Design/methodology/approaches — This study uses a quantitative approach . The sample of this study are companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The dependent variable in this study is earnings quality, the independent variable is political connections, and the moderating variable is institutional ownership. Hypothesis testing uses multiple regression analysis with the SPSS 18 test tool. Findings — The results of the study show that political connections have a negative effect on earnings quality. In addition, the results of this study also show that institutional ownership has a negative effect on the relationship between political connections and earnings quality. Practical implications — The results of the study have implications for companies and related authorities to consider the minimum or maximum number of politically connected company boards in serving in the company. In addition, the research results also provide implications for companies and related authorities to consider the minimum or maximum amount of institutional investor ownership in the company. Originality/value — This research is different from previous studies, because this research considers the existence of institutional ownership in the relationship between political connections and earnings quality. Paper type — Quantitative Research]]>
