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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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Implementation of Universal Standards on General Disclo- Sure of Donowarih Village Sustainability Reports, Karangploso District, Malang District Sukoharsono, Eko Ganis
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.2024.32.1.872

Abstract

Purpose: This study aims to describe the implementation of Universal Standards for Public Disclosure of Sustainability Reports in Donowarih Village, Karangploso District, Malang Regency. Method: The research employs a descriptive qualitative approach. It utilizes the existing standards in the Global Reporting Initiative (GRI) to measure the economic, social, and environmental dimensions of the indicators within the GRI framework. Findings: The study results indicate that the general disclosure of the sustainability report in Donowarih Village is currently well-implemented. Social and environmental reporting demonstrates the village's accountability actions concerning social and environmental aspects, encouraging all village officials to participate in sustainability reporting. Furthermore, regional autonomy in government appears highly effective in supporting the implementation of sustainable development based on concepts, programs, and strategies aligned with achieving sustainability reporting at the regional level. The implementation of the sustainability report signifies one way in which Donowarih Village is actively implementing the Sustainable Development Goals (SDGs). Practical Implications: This research provides valuable insights into the successful implementation of sustainability reporting at the village level. It can serve as a model for other villages and local governments in Indonesia to enhance their sustainability practices and reporting, ultimately contributing to broader national and global sustainability goals. Originality: While sustainability reporting in businesses is well-established, this study contributes to the literature by examining the implementation of such reporting at the village government level. This localized perspective offers a unique and valuable contribution to understanding sustainability practices within the context of local governance. Paper Type: This research can be classified as a case study within sustainability reporting and local governance.
Big data Analytics Capability Effect on Indonesia Firm Performance: The Mediating Role of Business Process Agility Kusbianto, Nugraha; Darmawan, Ari
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.2024.32.2.874

Abstract

Purpose: This study aims to investigate the impact of Big Data Analytics Capabilities (BDAC) on Indonesian Firm Performance (FPER), addressing the lack of empirical research in this area despite Indonesia's significant Big Data expenditure growth. The study also proposes a conceptual model as a framework for developing BDAC. Method: This is a quantitative study conducted in Indonesia using purposive and snowball sampling techniques to collect data from 51 Indonesian companies. The research model is based on the IT Capability framework, Sociomaterialism Theory, and incorporates Business Process Agility (BPA) as a mediating variable, as suggested by previous research. Findings: The results demonstrate a significant positive impact of BDAC on FPER. Furthermore, the study confirms that BPA significantly mediates the relationship between BDAC and FPER, highlighting the crucial role of agile business processes in leveraging the benefits of Big Data Analytics for improved firm performance. Practical Implications: This research provides valuable insights for Indonesian companies by: 1) demonstrating the significant positive impact of investing in BDAC on firm performance; 2) highlighting the importance of developing agile business processes to maximize the return on Big Data Analytics investments; and 3) offering a conceptual framework for developing and enhancing BDAC within Indonesian organizations. Originality: This study contributes to the existing literature by: 1) providing empirical evidence on the impact of BDAC on FPER specifically within the Indonesian context; 2) proposing a novel conceptual model for developing BDAC based on a combination of IT Capability framework, Sociomaterialism Theory, and the mediating role of BPA; and 3) addressing the gap in research on the relationship between BDAC and FPER in the Indonesian market. Paper Type: This research can be classified as an empirical study within the field of Information Systems, specifically focusing on Big Data Analytics, firm performance, and business process management. Keywords: Big Data, Firm Performance, Business Process Agility
Boosting Employee Engagement in Times of Changing Working Conditions: An Empirical Study Based on A Self-Determination Theory Perspective Siahaan, Ricky Daniel; Musadieq, Mochammad Al; Nurtjahjono, Gunawan Eko
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.2024.32.3.849

Abstract

Purpose — This study aims to predict the factors that may boost and even generate voluntary employee engagement in the midst of changing working conditions to improve employee well-being and performance from a self-determination theory perspective. Design/methodology/approach — This study employs partial least squares structural equation modeling as a data analysis method. By judgmental sampling, the study model was analyzed using 150 surveys from cashiers in one of the regional offices of one of the SOEs in the financial services industry in Indonesia. Findings — This empirical study yielded two fundamental findings. First, autotelic personality, authentic leadership, and perceived organizational support significantly affect employee engagement and, in turn, significantly affect employee well-being and employee performance. Second, the results of this study contribute in several aspects, both theoretically and practically, particularly by offering a better understanding of the dynamic process of employee engagement. Theoretically, employee engagement is a form of individually controlled motivated behavior. Practically, to generate voluntary employee engagement, every employee needs to fulfill the three basic psychological needs of competence, autonomy, and relatedness - where the test results suggest that autotelic personality, authentic leadership, and perceived organizational support, respectively, may satisfy these three basic psychological needs. Practical implications — Empirical study findings suggest that perceived organizational support needs to be encouraged, specifically in implementing good human resources practices, if companies are committed to improving employee engagement in times of changing working conditions. Originality/value — This study provides an empirical-based framework that explains how the satisfaction of the three basic psychological needs of competence, autonomy, and relatedness may lead to voluntary employee engagement and, in turn, simultaneously promote employee well-being and employee performance. Keywords — Autotelic Personality, Authentic Leadership, Perceived Organizational Support, Employee Engagement, Employee Well-Being, Employee Performance, Self-Determination Theory. Paper type — Case study
Influence of Store Atmosphere, Store Layout, Point of Purchase Displays, and Promotional Signage on Souvenir Impulse Buying Behavior Tahiry, Darwish Khan; Abdillah, Yusri; Mawardi, Mukhammad Kholid
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.846

Abstract

Purpose — There is a notable lack in the comprehensive and integrative understanding of in-store marketing factors, particularly understanding how store atmospheric affects impulse buying collectively in the context of souvenirs in developing countries. The current study full fill this imbalance by conducting an in-depth investigation into the impact of key in-store marketing variables: store atmosphere, store layout, point of purchase displays, and promotional signage on consumer impulse buying behavior. Design/methodology/approach — A quantitative data analysis technique is utilized, gathering information through structured questionnaires from domestic tourists purchasing souvenirs in Malang Strudel retailing chains in Greater Malang. Smart PLS SEM is used to analyze the interlink between variables, assessing 99 sample responses received through purposive sampling technique. Findings — Results indicates all four factors, store atmosphere, store layout, point of purchase displays, and promotional signage have positive significant impact on impulse buying of souvenirs purchases. It showed that pleasant lighting, hygienic ambience with appropriate music and temperature, easy and convenient placement of merchandise, eye-catching window displays, along with in-store advertisements, and appealing price discount signs were found to be effective in triggering spontaneous souvenir purchases among consumers. Practical implications — These outcomes offer valuable insights for retailers and marketers operating in a souvenir shopping context. They can make strategic use of these in-store stimuli in influencing and cashing in on souvenir impulse buying behavior for better sales and shopping experience. The results offer insights into the dynamics of impulsive buying of souvenir shopping, enhancing knowledge in the context of consumer behavior and retail management. Originality/value — This contributes to the existing knowledge on impulsive buying behavior identified in the context of souvenir shops within an emerging economy, with implications that the environment and behavioral factors contribute to consumer decisions in a tourism-driven retail setting.
Formulation of Basic Assumptions Pesantren Entity Accounting Binti, Binti Shofiatul Jannah; Iwan Triyuwono; Zaki Baridwan; Bambang Hariadi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.800

Abstract

ABSTRACT Purpose — The research objectives are, first, to criticize the use of entity theory, which is the basis for the development of accounting for Islamic organizations (pesantren). It suggests that absolute property rights are in the individual, so the form of accounting favours the interests of the owner of capital (capitalist). Second, to formulate basic assumptions of the pesantren entity accounting. Design/methodology/approach—This research uses a qualitative research approach. We conducted a literature study to criticize the entity theory. We then conducted semi-structured interviews with two clerics (ulama) who are administrators of pesantren. All interviews were recorded with a tape recorder and then transcribed. Furthermore, data analysis refers to Miles et al. (2018), namely data condensation, data display, drawing, and verifying conclusions. Findings—Pesantren's assets must be separated from those of the owner (kiai). Furthermore, Pesantren’s assets are managed by Nadzir, who takes into account profits for the maslahah. Thus, Allah SWT owns the Pesantren assets, while Nadzir is only the manager. The basic assumptions of the Pesantren entity go beyond materialism and secularism. Practical implications—The basic concept of pesantren entities differs from that of business entities. The pesantren entity admits to the afterlife, while the business entity only exists in this world. We hope that the results of this research can impact the entity assumptions in the conceptual framework. Originality/value — This research develops a new concept of pesantren entities that differ from business entities. The pesantren entity concept represents the characteristics of the pesantren environment, the oldest educational institution in Indonesia. Keywords — Entity Theory; Pesantren; Waqf Assets. Paper type — Conceptual paper
Climate Change Risk Disclosures and Stock Market Returns: Empirical Evidence from Nigeria Aleke, Stephen Friday; IREM, COLLINS OKECHUKWU; ozo, Friday Kennedy; Ogbu , Friday Edeh Ogbu,; Okeke, Frankline C. S. A; Committee, Ekpete
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.819

Abstract

Purpose — This study aims to examine the effect of climate change risk disclosure on stock market performance in Nigeria from 2006 to 2022 Design/methodology/approach — The study adopted an ex post facto research design and the Vector Error Correction Model (VECM) to estimate the regression coefficients. As the dependent variable, the stock market performance was proxied by the all-share index. In contrast, the climate change policy was proxied by carbon emission taxes (CET) and solid mineral mining taxes (SMT). Other determinant of stock market performance such as the federal government green bond (FGBond) was added to the model to mirror the macroeconomic and financial environment. Findings — From the analysis results, the model test of stationarity showed that all the variables were not stationary at the level but at first difference 1(1). The descriptive and normality tests indicated that the data were normal and fit for the intended analysis. The study found evidence of a long-run relationship among the model variables based on the Johansen test for cointegration. The vector error correction indicated a fast speed of adjustment from the short run to the long run at about 32.04% annually, from the system equation regression. However, the significant findings of the study are: carbon emission taxes had significant positive impact on the stock market performance in Nigeria, (coefficient: LOGCET = 1.085279, p-value 0.0221); solid mineral mining tax has significant positive impact on the stock market performance in Nigeria, (coefficient: LOGSMMT = 0.619464, p-value = 0.0009); and Federal government green bond has significant positive impact on the stock market performance in Nigeria. (Coefficient: LOGFGBond = 0.934925, p-value of 0.0000). Implications—This study's policy implications are that risk mitigation efforts such as carbon emission and solid mineral taxes, as well as green bonds targeting climate change, will remain a practical component of stock market performance policies. Originality/value—Many researchers and policy-makers believe that access to climate change risk mitigation in developing countries improves stock market returns while reducing market vulnerability and contributing to overall economic growth. This approach has expanded rapidly and widely over the past several decades and is currently used in several growing African states. Paper type — Empirical Research
Elevating Profitability: The Roles of Innovation, SG&A Expenses, Capital Structure and Production Costs yunus, Naviel; Cacik Ruth Damayanti; Nur Imamah
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.831

Abstract

Purpose — This study investigates the impact of research and development expenses, selling, general and administrative expenses (SG&A), production cost, and financial leverage on Indonesia's manufacturing sector profitability. Specifically, the impact of research and development expenses on firm profitability.. Design/methodology/approach—This research relies on Indonesian manufacturing’s financial statements listed on the Indonesian Stock Exchange from 2017 to 2022 and implements Warp PLS 3.0 for hypothesis testing and path diagram creation. Findings—The results show that research and development expenses significantly influence firm profitability, whereas SG&A expenses show a contrary finding. These results provide evidence of the important role of research and development in increasing company value. Practical implications—More investment in R&D and innovation could potentially attract more investors to Indonesian manufacturing companies. Originality/value—This paper examines whether investment in marketing, research and development in Indonesia is more beneficial for firms in Indonesian manufacturing companies. It is expected that this analysis will give significant insight into future company budgeting policies for both R&D and SG&A expenses.
The Effect of Financial Strength on Firm Value with Financial Performance as an Intervening Variable Utama, Oktavian Arga Dwi; Uzliawati, Lia; Astuti, Kurniasih Dwi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.844

Abstract

Purpose — This research aims to test and analyze the effect of financial strength on firm value with financial performance as an intervening variable. Design/methodology/approach — The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for 2018-2023. The purposive sampling technique to obtain a sample resulted in 240 observations. The analysis technique used is multiple linear regression processed with STATA software and path analysis with the help of an online Sobel calculator. Findings—The results of the hypothesis testing indicate that capital and asset quality do not significantly impact financial performance. Conversely, managerial efficiency hurts financial performance. Moreover, capital, managerial efficiency, and financial performance positively affect firm value, while asset quality hurts firm value. Meanwhile, financial performance is not an intervening variable in the relationship between financial strength and firm value. Practical implications—This research indicates that management should prioritize enhancing the firm’s capital and asset quality, as these factors significantly influence firm value. By increasing capital accessibility and engaging in selective lending processes, management can boost firm value. Investors may wish to closely monitor banking financial ratios, particularly those related to capital availability, credit provision efforts, and banking efficiency, to make informed investment decisions. Originality/value — This research started from the observation that many existing studies show inconsistent results and diversity in indicators. Therefore, this study combines indicators used to measure financial strength variables: capital, asset quality, and managerial efficiency. The indicator used for the firm value variable is Price to Book Value (PBV), while the financial performance variable is measured using Return on Assets (ROA). The difference between this study and previous research lies in its use of financial performance as an intervening variable, its concentration on the banking sector in Indonesia, and the research period of 2018-2023. Paper type — Quantitative
The Effect of Implementing Accounting Information Quality, Performance-Based Budgeting on Local Government Governance (Good Governance) With Management Commitment as A Moderating Variable Siregar, Mercy Irene Christine; Sudarma, Made; Andayani, Wuryan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.858

Abstract

Purpose — This study examines the effect of accounting information quality and performance-based budgeting on local government governance (good governance) in Papua Province, Indonesia, with management commitment as a moderating variable. Design/methodology/approach — A quantitative approach and survey methodology were used, employing questionnaires distributed to 90 leaders across key Regional Apparatus Organizations (BAPPEDA, BPKAD, Communication and Information Service) in 30 regencies/cities. The study analyzed data from 2019 to 2023 and applied Partial Least Squares (PLS) for hypothesis testing. Findings — The results indicate that both accounting information quality and performance-based budgeting positively affect good governance practices at the regional government level. Furthermore, management commitment strengthens the impact of accounting information quality on governance. However, management commitment is found to weaken the effect of performance-based budgeting on good governance. Practical implications — The findings suggest that provincial governments should emphasize improving accounting information quality and consistently nurture management commitment to foster transparency. Leaders should also recognize the importance of monitoring performance budgeting initiatives to maximize their governance benefits. Originality/value — This paper presents empirical evidence from Papua Province, offering unique insights into the moderating effects of management commitment in public sector governance. The results provide valuable guidance for regional governments aiming to enhance good governance through improved accounting practice and managerial engagement.
Accountability in Smart Cities: A Systematic Review of Principles, Components, Monitoring Mechanisms, Challenges, and Improvement Strategies yudea; Irianto, Gugus; Rusydi, Muhammad Khoiru; Rosidi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.868

Abstract

Purpose — This research analyzes the implementation of accountability in the context of smart cities, focusing on principles, components, monitoring mechanisms, implementation challenges, and improvement strategies. The aim is to understand the implementation of accountability comprehensively, address the research gap regarding integrated accountability frameworks, and provide insights to improve smart city governance through strengthening accountability. Poor accountability in smart city initiatives can lead to significant financial inefficiencies and misallocations of public resources. Design/methodology/approach — The research adopted a systematic literature review approach by searching for articles in six academic databases, including Scopus and Web of Science, using Boolean operators (AND, OR). The study selection process used inclusion and exclusion criteria, followed by data extraction, quality assessment using standardized evaluation criteria, synthesis using NVivo, and reporting according to PRISMA guidelines. Findings — 33 relevant studies were found. The most significant discoveries reveal that accountability principles include transparency, responsibility, justice, and sustainability. Financial dimensions of accountability mechanisms are particularly important in ensuring resource optimization. The main components are transparency, citizen participation, collaboration, data management, and security. Effective monitoring mechanisms were identified, such as technology-based supervision, public participation, and transparency. The findings demonstrate the importance of a comprehensive governance framework and prioritizing accountability. Non-technological factors, such as citizen participation and collaboration, are as important as technological aspects. Practical implications—The research provides specific recommendations for the government to apply the principle of accountability systematically, involve citizens, and utilize technology for transparency and monitoring. These governance frameworks can help mitigate financial risks in smart city projects by ensuring proper resource allocation and preventing mismanagement. The research provides comprehensive insights into smart city accountability. Originality/value — An important finding is the need for a governance framework that prioritizes accountability. Further studies are recommended to explore accountability practices in various contexts, develop practical guidelines, and investigate the role of new technologies in improving smart city accountability. Paper type —Literature Review.

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