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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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Does Gender Diversity Moderate Good Corporate Governance on Sustainability Performance? Tael Batak, Felicia Andrea; Mardiati, Endang; Andayani, Wuryan
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.2025.33.1.818

Abstract

Purpose — This study aims to examine the effect of good corporate governance (GCG) on sustainability performance, as well as to examine the effect of gender diversity as a moderating variable Design/methodology/approach — GCG is measured by the size of the board of commissioners, independent commissioners and audit committee. Sustainability performance is measured using content analysis with the help of a checklist. This study uses a sample of financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 240 observations were obtained during 2020-2022. Findings — First, the size of the board of commissioners has no effect on sustainability performance. Second, independent commissioners and audit committees affect sustainability performance. Third, gender diversity can strengthen the relationship between commissioner size and sustainability performance. Fourth, gender diversity does not moderate the relationship between independent commissioners and audit committees on sustainability performance. Practical implications — Financial sector companies have increased sustainability reporting as evidence of good corporate governance implementation, while the importance of strengthening the role of independent commissioners and audit committees that meet GCG qualifications to improve transparency and sustainability. Companies also need to prioritize increasing gender diversity in board recruitment to support holistic decision-making and better performance. Originality/value — This paper presents corporate governance practices on sustainability performance of financial companies in Indonesia in managing economic, environmental, and social aspects, and introduces gender diversity as a moderating variable that strengthens the relationship between corporate governance and sustainability performance. Keywords — Good corporate governance, sustainability performance, gender diversity Paper type — Case study
Esg, Eco-Efficiency, And Green Innovation Positively Impact Corporate Financial Performance Through Sustainability Strategies Kamaluddin, Nurhadi; Maulidya, Nurliana; Saputro, Ilham
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.2025.33.2.903

Abstract

Purpose — This paper aims to investigate the effects of ESG implementation, eco-efficiency practices, and green innovation on the financial performance of mining companies in Indonesia, addressing the increasing demand for corporate sustainability and responsible governance in environmentally impactful industries. Design/methodology/approach — Adopting a quantitative research design, the study employs multiple linear regression analyses on panel data collected from 27 mining firms listed on the IDX for the period 2021–2023, all of which met the criteria for sustainability reporting. Key variables include ESG practices, measurable eco-efficiency, and innovation indices, with data sources triangulated from annual and sustainability reports. Findings — The results reveal that ESG implementation, enhanced eco-efficiency, and green innovation each have a positive and significant effect on company profitability and firm value. ESG contributes to financial outcomes by strengthening social and governance commitments, eco-efficiency supports cost reduction, and green innovation elevates competitive positioning. The findings validate stakeholder theory and resource-based view in the mining sector context. Practical implications — This study highlights actionable strategies for industry leaders and policymakers to integrate sustainability and innovation into corporate governance and operational frameworks, supporting long-term business resilience and risk mitigation in resource-intensive sectors. Originality/value — The paper provides robust empirical evidence from the Indonesian mining sector, an emerging market with high environmental impact. Thus, it contributes to the global discourse on ESG, eco-efficiency, and green innovation as drivers of financial and competitive advantage.
Assessing Financial Performance Of State-Owned Holding Structures In Indonesia’s Mining Sector susilo, florentinus suryo; Jaya, Wihana Kirana; pitoyo, agus joko; Noer Arfani, Riza
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.2025.33.2.881

Abstract

 Purpose —State-owned enterprises (SOEs) are crucial in economic development, particularly in strategic sectors. The state-owned holding (SOH) structure has been introduced as a governance model to enhance efficiency, reduce agency conflicts, and improve financial performance. Using financial data from 2017 to 2022, this study focuses on assessing the holding structures on the financial performance effectiveness of mining sector companies in Indonesia. Unlike prior studies that predominantly examine SOH models in advanced economies or through multinational SOEs, this research centres on a developing country context where SOEs play a pivotal role in industrial policy and national economic strategy. Design/methodology/approach —by using a quantitative approach from financial performance data of MIND ID as an Indonesian mining holding SOE, and also financial performance of Indonesian mining industries, this study assesses the holding structure, foreign ownership, and availability of independent directors to the financial performance. Findings—These findings can encourage companies to reflect on their ownership structure and consider changes to improve financial effectiveness, such as increasing the involvement of foreign investors or strengthening governance mechanisms. Practical implications — This study's findings provide practical implications by providing empirical references for investors to understand the risks and opportunities associated with ownership structure in the mining sector. Originality/value —. This paper presents the case of an SOE holding company in Indonesia's mining sector. It differs from some of the previous literature that generally studies more SOEs concerning governance.
Analysis Of the Implementation of Determination of Usage Status of State-Owned Assets Through Siman Version 2At The Ministry of Public Works Setyaningsih, Rayi; Ganis Sukoharsono, Eko; Iqbal, Syaiful
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.2025.33.1.901

Abstract

Purpose — This paper aims to analyze the implementation of Usage Status Determination of State-Owned Assets (PSP BMN) using the SIMAN Version 2 application at the Ministry of Public Works, as part of Indonesia's digital public sector transformation. The study evaluates this system's effectiveness, challenges, and sustainability dimensions. Design/methodology/approach — Employing a qualitative case study, the research integrates the Technology Acceptance Model (TAM) to assess perceived usefulness, perceived ease of use, user attitudes, behavioral intentions, and actual usage. Data were collected through in-depth interviews and documentation, and the Pentuple Bottom Line sustainability framework was applied for comprehensive evaluation. Findings — SIMAN Version 2 enhances bureaucratic efficiency, transparency, and accountability in asset management. The system also fosters moral responsibility but faces persistent technical and non-technical obstacles, including system stability, data migration, and limited human resources. Integrating both TAM and sustainability frameworks reveals the significance of user acceptance and broader public value. Practical implications — The study highlights the importance of continuous system improvement, user training, and sustainable technology development in public sector digitalization. Integrating technological and value-based approaches is crucial for ethical and practical information system implementation in government asset management. Originality/value — This research applies a multidisciplinary approach by combining TAM and the Pentuple Bottom Line in evaluating a national digital public asset management system. It provides novel insights into technology acceptance, sustainability, and ethical governance practices in Indonesia’s public sector digital transformation.
The Analysis Of Highest And Best Use In State Property (Bmn): Optimization Case Study In Kediri Regency Tama, Pradina Mukti; Amirya, mirna
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.2025.33.2.899

Abstract

Purpose: This study aims to develop and apply an integrated Highest and Best Use (HBU) framework that incorporates environmental regulations, specifically river boundary requirements, to optimize the utilization of potentially idle State Property (BMN) in Indonesia, thereby balancing economic returns with regulatory compliance. Design/methodology/approach The research employed a case study approach in Kediri Regency, analyzing a vacant government land parcel. The methodology involved comprehensive stakeholder consultations (with asset managers, property officers, appraisers, and community representatives) and an enhanced HBU evaluation that assessed alternative land uses across four criteria: legal, physical, financial, and productivity maximum. Findings: Two primary alternatives were identified: warehouse and sugarcane plantation. Comparative financial analysis demonstrates that the warehouse alternative achieves superior economic performance with an NPV of Rp 18.5 billion, an IRR of 16.37%, and an annual net income of Rp 4.6 billion. This substantially exceeds the returns from the sugarcane plantation (Rp 57 million annually). Furthermore, the warehouse option shows optimal land productivity, strategic location utilization, and compliance with spatial planning regulations. Practical implications: This research provides government asset managers with a practical and evidence-based framework for idle asset optimization. The framework ensures adherence to environmental regulatory compliance while simultaneously maximizing economic value. Originality/value The methodology offers a replicable template for state property optimization across diverse geographical and regulatory contexts. It contributes to improved public asset management practices and enhanced government financial performance within the Indonesian context.
The Effect of Brand Experience on Brand Loyalty with The Mediation of Brand Love and Brand Trust Khairullah; Puspaningrum , Astrid; Yuniarinto, Agung
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.2025.33.1.857

Abstract

Purpose - to be able to recognize the importance of brand loyalty in recent decades as markets have become more globally competitive and to secure brand position in an industry. Design/methodology/approach - This research uses quantitative methods. The data in this study were obtained through distributing online questionnaires to 120 respondents who became the sample because during the study there was a covid-19 pandemic which limited meetings with respondents directly. Data analysis using structural equation modeling partial least square (SEM-PLS) with the Smart-PLS 3.0 application. Findings - The results showed that brand experience, and brand trust have a significant effect on brand loyalty. However, brand love has no significant effect on brand loyalty. This study also shows that brand love and brand trust mediate the effect of brand experience on brand loyalty. Practical implications - The results of the study can be used for evaluation of related parties, namely the Tehbotol Sosro company in facing increasingly sharp competition in the RTD tea industry, gaining consumer loyalty and of course increasing company revenue. Originality/value - This research contributes to consumer responses in the Malang area with the object of Tehbotol Sosro. The results of this study can also be used as a reference for studies related to RTD Tea brand loyalty to brand experience through brand love and brand trust. The research results also provide input to the managerial of Tehbotol Sosro.
The Influence Of Investment Decisions And Corporate Governance On Firm Value With Financial Performance As A Mediating Variable: A Study On Pharmaceutical Companies Listed On The Indonesia Stock Exchange Avivah, Bertha Fernanda Nur; Saifi, Muhammad
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.2025.33.1.867

Abstract

Purpose — This study examines the influence of investment decisions and corporate governance on firm value, with financial performance as a mediating variable. Design/methodology/approach — This research is a quantitative approach, this study employs path analysis to examine data from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. The sample was selected through purposive sampling, focusing on variables such as investment decisions, corporate governance, financial performance, and firm value. Findings — The results indicate that investment decisions and corporate governance have significant direct effects on firm value, and their effects are mediated by financial performance. This highlights the interconnected roles of these factors in enhancing firm value. Practical implications — The findings emphasize the importance of strategic investment decisions and robust corporate governance mechanisms. For investors, the study underscores financial performance as a critical factor in evaluating firm value. Originality/value — This study contributes to the literature by providing empirical evidence on the mediating role of financial performance in the relationship between investment decisions, corporate governance, and firm value, specifically in the pharmaceutical sector during a volatile period (2017–2022). Keywords — Investment Decisions, Corporate Governance, Firm Value, Financial Performance Paper type — Research Paper
Constructing a Framework of PKTL Decision Support System Design Sukoharsono, Eko Ganis
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.2025.33.2.934

Abstract

Purpose — This study aims to analyze the development of young farmers in UB Forest as woodcraft souvenir producers by implementing a sustainable accounting model based on the pentuple bottom line. The study investigates the social, environmental, economic, technological, and spiritual dimensions influencing community empowerment and craft production. Design/methodology/approach — Using a participatory method involving the community and youth around UB Forest, data were collected through observations, training activities, and stakeholder engagement. The model applies the pentuple bottom line framework covering people (social), planet (environment), profit (economic), pheno-technology (technology), and prophet (spiritual) aspects. Findings — The study finds significant improvements in skills and awareness among the community and youth, sustainable use of natural resources, and increased income through woodcraft sales. Technological applications are in early stages with plans for modernization, while spiritual education supports the community’s resilience and values. The holistic approach fosters sustainable development compatible with environmental conservation and community welfare. Practical implications — This integrated accounting model empowers local communities by enhancing socio-economic welfare, preserving biodiversity, and promoting spiritual growth. The model provides a replicable framework for sustainable community development in natural resource-based industries, emphasizing the importance of multidimensional sustainability. Originality/value — This case presents a comprehensive application of the pentuple bottom line in community service, illustrating sustainability accounting beyond traditional financial metrics. It contributes novel insights into sustainable rural development linking spirituality with economic and environmental aspects in an emerging economy context.
Analysis Of The Influence Of Corporate Governance And Enterprise Risk Management Coso On Firm Performance With The Mediation Role Of Operational Efficiency kaban, ekin; Muhammad , Saifi; Atmanto , Dwi; imamah, Nur
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.915

Abstract

Purpose — This study investigates the effects of Enterprise Risk Management (ERM) and Good Corporate Governance (GCG) on firm performance, with operational efficiency serving as a mediating variable, using secondary data from KBMI 3 banks in Indonesia over five years Design/methodology/approach — The analysis, conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM), shows that ERM has a significant positive effect on operational efficiency (β = 0.29, p = 0.01) and firm performance (β = 0.27, p < 0.05). At the same time, GCG does not exhibit a significant direct impact on either outcome. Both ERM and GCG significantly influence operational efficiency. Still, their direct effect on firm performance is not statistically significant (β = 0.03, p = 0.40), suggesting the presence of indirect pathways and external moderating factors. Findings — These results provide empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector. Practical implications — The study advances existing literature by embedding efficiency into the governance–risk–performance nexus. It offers useful insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management. Originality/value — The study advances existing literature by embedding operational efficiency into the governance–risk–performance nexus. It provides empirical support for the role of operational efficiency as a partial mediator between ERM and firm performance, contributing to a deeper understanding of performance dynamics in the Indonesian banking sector (KBMI 3 banks). It offers practical insights for banking practitioners and regulators to enhance risk alignment, internal process integration, and sustainable performance management.
The Impact of a Passive Portfolio Management Strategy on Portfolio Return and Risk A. Mahmood, Ahmed
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.2025.33.2.880

Abstract

Purpose — This study aims to address issues in the preparation of passive investment portfolios using stocks listed on the Iraq Stock Exchange. The main focus is to build a common stock portfolio that can achieve the best trade-off between return and risk, adjusted to the preferences and risk tolerance of investors in the financial market. Design/methodology/approach — This study uses an explanatory quantitative approach by applying the fuzzy time series method to handle ambiguity and volatility in the monthly closing price data of eight banks listed on the Iraqi Stock Exchange during the period 2012–2021. The analysis was conducted by comparing the performance of the passive investment portfolio against the market portfolio performance. Findings — The results show that passive investment portfolios with high beta values (βpt) outperform other portfolios because they achieve an optimal balance between return and risk. However, it was found that bank stock returns are highly sensitive to market movements, and their performance was limited by sectoral concentration and inefficiencies in bank management. Practical implications — Investors in the Iraqi capital market are advised to adopt modern portfolio formation models and prioritize high-beta strategies, while still considering other factors such as company size, profitability, and liquidity to diversify risk. In addition, financial analysts and brokers are encouraged to expand passive portfolio models to sectors other than banking. Originality/value — This article presents a comprehensive algorithm for the passive portfolio formation process in the context of the Iraqi capital market, which has specific challenges in the form of an unstable environment and limited financial instruments. The use of fuzzy time series in this study contributes to the literature on estimation methods in emerging markets.

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