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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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Factors Affecting Individual Taxpayer Compliance in Pasuruan, Indonesia Fauziah, Ghea; Sutrisno; Rusydi, Mohammad Khoiru
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.2024.32.1.716

Abstract

Purpose — The goal of this study is to analyze the determinants of compliance intention and taxpayer compliance using constructs derived from the Theory of Planned Behavior, namely religiosity, awareness, and compliance intention, and Social Learning Theory, namely tax knowledge. Design/methodology/approach — This research was conducted on 160 individual taxpayers in the category of entrepreneur and freelancer in Pasuruan city and regency using surveys and Partial Least Squares analysis performed in SmartPLS. Finding — This study finds that compliance intention is determined by religiosity, awareness, and tax knowledge and that compliance intention, religiosity, awareness, and tax knowledge affect taxpayer compliance. Practical Implication — Based on the findings above, the government through the Directorate General of Taxes is advised to use a psychological approach, build a perception that the tax system has been implemented properly, and create transparency to increase taxpayer confidence which can increase compliance intention and the compliance of individual taxpayers. Originality/value — The findings provide additional empirical evidence about tax compliance observed from Social Learning Theory and from the psychological aspect, particularly that the Theory of Planned Behavior can be used to explain taxpayer's compliant behavior. Keywords — taxpayer compliance, the Theory of Planned Behavior, Social Learning Theory Paper type — Positivism paradigm
The Influence of Taxpayer Compliance Factors Toward Indonesian’s Personal Taxpayer Agatha, Ade Wirianti; Sutrisno; Rusydi, Mohammad Khoiru
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.717

Abstract

Purpose — This research aims to evaluate and analyze the correlation between tax understanding and sanctions and taxpayer compliance while also investigating the role of risk preference and religiosity as moderating factors. Design/methodology/approach­ This investigation is an associative research study that employs a quantitative approach. It was conducted on individual taxpayers registered at the Bau-Bau Pratama Tax Service Office. The research sample included as many as 302 respondents. The data in this study were analyzed using multiple regression analysis using the statistical program Partial Least Square (PLS). Findings —  The results show that (I) tax understanding has a positive effect on taxpayer compliance, and (II) tax sanctions have a positive effect on taxpayer compliance. (III) Risk preferences are proven to strengthen the effect of tax understanding on taxpayer compliance. (IV) Risk preferences have not been proven to strengthen the effect of tax sanctions on taxpayer compliance. (V) Religiosity is proven to strengthen the effect of tax understanding on taxpayer compliance. (VI) Religiosity is proven to strengthen the effect of tax sanctions on taxpayer compliance. Practical implications—This research can benefit taxpayers and tax authorities by improving taxpayer compliance. It can also encourage and motivate taxpayers to be more sensitive in fulfilling their obligations to pay taxes in accordance with applicable regulations so that taxpayers avoid tax sanctions or fines and understand all forms of tax regulations. Originality/value—This study presents a phenomenon related to taxpayer compliance in KPP Pratama Bau-Bau. It aims to analyze taxpayers and identify the causes of low taxpayer compliance in KPP Pratama Bau-Bau. This research is also a consideration for the Directorate General of Taxes regarding making regulations that can improve taxpayer compliance, especially for individual taxpayers registered with KPP Pratama Bau-Bau. Paper type — Quantitative research
Good University Governance: A Consensus of Higher Education Ideology? R. A. Widyanti Diah Lestari; Irianto , Gugus; Roekhudin
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.718

Abstract

Objective — This study aims to reconstruct the concept of Good University Governance so that it is free from the hegemony and domination of neoliberalism, which is promoted through the concept of New Public Management. Design/methodology/approach — Problem-solving in this study will use the Critical Paradigm, by applying the Pancasila ideology as a tool for solving problems. Pancasila as the original ideology of Indonesia is used as an effort to counter-hegemony and domination of ideological consensus that occurs as a result of false awareness created and disseminated through universities. Findings — Researchers developed the concept of Good University Governance (GUG) based on Pancasila as an attempt to counter the hegemony and domination of neoliberalism in the field of higher education governance. Using four domains namely General Characteristics, Funding, Research, Leadership, and Academic Staff Pancasila as the original ideology of the Indonesian nation as a tool for the restoration of praxis GUG so that it becomes a more ideal GUG. Practical Implications — This study emphasizes the importance of the original ideology of the Indonesian nation as a tool to carry out counter-hegemony actions on the ideological consensus that has occurred in a society that has been assimilated due to false consciousness indoctrinated by neoliberalism in the field of higher education. Originality/value — This study cites the essence of the theory of hegemony from critical thinker Gramsci as an entry point to understanding various inequalities that occur in the field of education. The Pancasila ideology is used as a critical analysis tool, to fight the hegemony of ideological consensus that occurs as a result of false consciousness created and disseminated through educational means. Through a critical approach, researchers want to understand how neoliberalism practices domination and hegemony in the field of higher education management, giving rise to false consciousness in society. In this way, researchers can develop this concept as an effort to fight against existing hegemony in the field of higher education governance, namely using Pancasila as the original ideology of the Indonesian nation. The GUG concept based on Pancasila is grouped into four domains, namely General Characteristics, Funding, Research, Leadership, and Academic Staff. Keywords: GUG, Pancasila ideology, Hegemony Theory, False-consciousness, New Public Management. Research Papers: Types of Paper.
The Nature of Contract in E-Money Gopay Top-Up Transactions Syam, Muhammad Agus; Rosidi; Adib, Noval
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.719

Abstract

Purpose — This paper attempts to explore the nature of the contract of Gopay balance top-up transactions through the accounting treatment applied by the Gopay e-money issuer and to find out the legal status of the discount and cashback provided by the Gopay e-money issuer. Design/methodology/approach — To know the law of a case, we need to look at the reality of that case. Through in-depth interviews with expert informants and exploring existing regulations, this paper finds conical realities in the contracts used in Gopay balance top-up transactions. Findings — The results of the search that has been carried out on the realities in the field and related regulations show that the Gopay balance top-up transaction uses the Qardh contract. So discounts and cashback are benefits provided by Gopay to Gopay users. Practical implications — Gopay e-money publishers should pay attention to the application of giving discounts and cashback to their users to avoid things that are prohibited by Islamic law. In addition, Gopay's business process must also ensure that the contract used is by Gopay's goals. Originality/value — This paper dissects Gopay balance top-up transaction activities from the accounting recognition point of view while also paying attention to other aspects closely related to the top-up transaction activity. This paper also presents novelty through data analysis techniques that support contemporary muamalat problems. Hopefully, this paper can add insight to the public, especially Gopay e-money users, regarding the Gopay e-money process business. Keywords — Accounting treatment, nature of the contract, top-up transactions, discounts, cashback. Paper type — Case study
The Determinants of Students' Intentions to Use Artificial Intelligence-Based Mobile Investment Apps Pusposari, Devy; Rachman, Oktarian Aulia; Kusumadewi, Areta Widya
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.720

Abstract

Purpose—This study investigated the determinants of students' intentions to use Artificial Intelligence-based Mobile Investment Apps known as Robo Advisors. Perceived ease of use, perceived usefulness, and perceived trust are the presumed determinants of students' intentions, directly and indirectly mediated by perceived attitudes. Design/methodology/approach —  The study employs a survey of 231 students of the Accounting Departments of Universitas Brawijaya, analyzed by the Partial Least Square method. Findings—The study's results revealed that the students’ intentions were directly affected by perceived usefulness and perceived attitudes, and perceived attitudes were affected by perceived ease of use, usefulness, and trust. Practical implications —  This finding implies that app developers should improve their app features and interactions with students to develop perceived ease of use and perceived trust. Originality/value—This study combines the Technology Acceptance Model and Theory of Trust to provide a firmer model for explaining students' intentions. Keywords —  Robo Advisor, mobile investment apps, Artificial Intelligence, investment, TAM. Paper type —  Research Paper
Pentagon's Fraud Theory on Student Academic Fraud Behavior: A Study of Accounting Students in State University in Malang City Anggraini, Rosalina Yuri; Subroto, Bambang; Andayani, Wuryan
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 : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.721

Abstract

Purpose — This study aims to predict the factors that influence the academic fraud behavior of accounting students, especially during online learning. Using the Fraud Pentagon Theory model and Theory of Reasoned Action. Design/methodology/approach — This research develops the Fraud Pentagon Theory and Theory of Reasoned Action models. Data collection used a questionnaire survey with a sample of accounting students at state universities in Indonesia. Sampling technique with convenience sampling Findings — The study results prove that the Fraud Pentagon Theory and Theory of Reasoned Action can predict student academic fraud behavior. Attitude, pressure, and arrogance influenced accounting students' behavioral interest and behavior to commit academic fraud during online learning. In addition, behavioral interest also influences the academic fraud behavior of accounting students when learning online. Behavioral interest partially mediates the influence between attitude, pressure, and arrogance on academic cheating behavior. Practical implications—The Prevention of student academic fraud behavior can be considered from the attitude, pressure, arrogance, and student interest in doing so. The right methods and policies can be applied to increase efforts to suppress academic fraudulent behavior practices by students and build a culture of positive thinking among them. Originality/value — This study presents cases of student fraudulent behavior during online learning methods. The results of this study provide empirical evidence that the collaboration between fraud theory and psychological theory, namely the Fraud Pentagon Theory and Theory of Reasoned Action, can predict student academic fraud behavior. Other fraud behavior research is usually carried out separately between the two theories. Keywords — Attitude, Pressure, Arrogance, Intention, Academic Fraud Behavior, Fraud Pentagon Theory, Theory Reasoned Action. Paper type — Survey Study
Why Do People Intend to Report E-Procurement Fraud? In Perspective Theory of Planned Behavior (TPB) Widiasmara, Anny; Irianto , Gugus; Iqbal , Syaiful; Ghofar , Abdul
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 : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.723

Abstract

Purpose—This paper aims to discuss the factors that cause individuals to intend to report fraud, especially in the context of procuring goods and services through E-Procurement. Design/methodology/approach — This paper is a literature review that discusses the intention to report fraud by employees in the public sector reporting fraud in public procurement. This review uses the Planned Behavior Theory, which explains the intention to report fraud. Findings—Government agencies' procurement of goods and services is most vulnerable to corruption. Vulnerability: Not only institutions as organizers but also individual employees who have authority in public procurement activities are also vulnerable to allegations of fraud or corruption. Practical implications — This research can also serve as a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in public procurement processes and practices. Through E-procurement, however, an anti-corruption strategy can only be implemented effectively if it involves all important stakeholders, including government, civil society, non-governmental organizations, the private sector, media, and other key players participating in the public procurement process. Originality/value — Paper type — Literature review
Deconstruction of leadership accountability of neoliberalist universities based on Ki Hajar dewantara's trilogy leadership Rahman, Arief; Djamhuri, Ali
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 : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.725

Abstract

Purpose: This study aims to deconstruct the concept of university leadership accountability, which is often influenced by neoliberal values, by applying Ki Hajar Dewantara's philosophical framework. Method: The study employs a deconstructive approach, utilizing three operating modes: description, analysis, and transformation. This involves describing the current reality of neoliberal leadership accountability, analyzing its explicit and implicit meanings, and finally, transforming the concept to align with the values espoused by Ki Hajar Dewantara. Findings: The deconstruction process reveals a concept of leadership accountability that emphasizes moral, spiritual, and sincere compassion. This approach reflects the spirit of Ki Hajar Dewantara's "Ing Ngarsa Sung Tuladha" (leading by example), "Ing Madya Mangun Karsa" (inspiring and empowering others), and "Tut Wuri Handayani" (supporting and guiding from behind). This approach emphasizes that learning leadership accountability involves not only cognitive understanding but also the cultivation of moral character, emotional intelligence, and sincere intentions. Practical Implications: This study's findings can inform the development of more ethical and humane leadership practices in higher education. By integrating moral, spiritual, and sincere values into the concept of leadership accountability, universities can foster a more just and equitable environment for students, faculty, and staff. Originality: This study contributes to the existing literature by: 1) applying Ki Hajar Dewantara's philosophy to deconstruct the concept of leadership accountability in higher education, 2) offering a critical analysis of the influence of neoliberal values on leadership practices; and 3) proposing a transformative framework for leadership accountability that emphasizes moral, spiritual, and compassionate values. Paper Type: This research can be categorized as a philosophical or theoretical study within the field of higher education leadership and management. Keywords: Leadership Accountability, Deconstruction, Ki Hajar Philosophy.
Internalization Of Pancasila Value on Local Government Budgeting Firmansyah, Rizky; Sukoharsono, Eko Ganis; Rosidi; Baridwan, Zaki; Wickramasinghe, Danture
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 : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.726

Abstract

Purpose — The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments. Design/methodology/approach—This research uses a literature study approach. The data is analyzed by describing the facts, which is then followed by an analysis that provides a specific understanding and explanation. Findings—Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that solves various problems caused by discrepancies between expectations and achievements. Practical implications—Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation, and justice, which in turn create general welfare for all Indonesian people. Originality/value—The study's results provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia. Paper type — Conceptual Research
Islamic Religious Paradigm: Human Nature of Abdul Muhaimin for the Basic of Audit Philosophy Irfan, Andi; Triyuwono, Iwan; Djamhuri , Ali; Mulawarman , Aji Dedi
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.730

Abstract

Purpose — This article aims to present a new Islamic religionist paradigm that explores the foundations of the auditing philosophy. Design/methodology/approach—The study's research method utilizes revelation, reason and senses, intuition, and interpretation. This article uses the tadabbur interpretation method. Findings—Islam guarantees human activities following His commands. Science developed from the Creator, who knows everything in the universe. Abdul Muhaimin’s human nature is defined as a “Servant of Allah who is supervised, able to say and testify about Haq (truth), trustworthy and responsible to Allah SWT for all actions in this world. This describes the figure of an auditor and becomes the basis of audit philosophy." Practical implications — An auditor who is Muhaimin in practice must understand the meaning of sustenance as determined by Allah SWT and be able to prove that the auditor is a representative, servant, caretaker, and supervisor whom Allah SWT also supervises. Originality/value — The human nature of this research is Abdul Muhaimin, where the audit philosophy leads the auditor as khoirunnas-anfauhum-linnas so that the auditor becomes an agent of goodness in upholding the truth.

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