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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 292 Documents
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THE INFLUENCE OF CRITICAL FACTORS ON THE BEHAVIOR INTENTION TO COMPUTERIZED ACCOUNTING SYSTEMS (CAS) IN CEMENT MANUFACTURES IN LIBYA Abdullah Naheb, Omran; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.7

Abstract

Due to the rapid  change  in technology,  businesses  prefer  to track  monetary  transactions using computerized system and the advancements in information technology have eventually led to the introduction  of  Computerized  Accounting  Systems (CAS) to  help  produce  relevant,  trusted,  and representative  financial reports for both management and external users for decision-making without errors.  The shifting from conventional accounting system in Libyan organizations to Computerized Accounting Systems (CAS) resulted in some company’s staff’s resistance on the adoption of the new technologies. Therefore, this study aims to examine the Influence of Critical  Factors  on the Behavior Intention to Computerized Accounting Systems (CAS) In Cement Manufactures  In Libya which are, Performance    Expectancy,   Effort   Expectancy,   Facilitating  Conditions,   Self-efficacy  and   Task- technology fit (TTF) to accountant  Behavioral  Intentions  (ABI) of using (CAS) in Libyans cements organizations. This study utilized quantitative  research  method and survey questionnaires  distributed 240  forms to  employee  of in  accounting  and  finance  department  in  four  biggest  Libyan  cement manufacturers,  Al- Murgab,  Lubda,  Souk Al khamis  and  Zalitan.  The 189 returned forms were analyzed using PLS software.  The result  of analysis  hypothesis revealed  that  there  is a significant effect among  all  variables  to  Behavioral  Intentions,  but,  only,  Effort  Expectancy  does  not  have impacts   on   the   Behavior   Intention   to   Computerized   Accounting   Systems  (CAS)  In   Cement Manufactures In Libya.
Customer Service In An Auditor-Auditee Relationship Kitindi, E.G.; Gunda, M.
The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Drawing on marketing concepts, this study was undertaken to determine whether auditors in Botswana have positioned themselves to provide the best customer service to their clients. Auditors in Botswana are found to be concerned about customer service and retention, and have instituted measures that are expected to enable them provide quality service. In addition to adherence to professional and statory requirements, auditors provide some other services beyond auditing. The study finds out however that auditor and their clients have different perceptions on auditors responsibilities. Suggestions are given at the end to bridge this perception gap. Keywords: Auditors, auditees, customers service, customer relationship. Expectation gap.
EVALUATION OF TECHNOLOGY ACCEPTANCE MODELS ON ADMISSION OF E-PROCUREMENT INFORMATION SYSTEMS (Case Study in The Office of Goods and Services Procurement Work Unit, Haryati, Tati; Sukoharsono, Eko Ganis; Prasetya, Arik
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.4

Abstract

With the existence of e-Procurement as part of e-Government, it is expected to be able to realize the efficiency and effectiveness of the procurement of goods and services at the Jayawijaya Regency UKPBJ Office. This system is expected to be able to help accelerate development in Jayawijaya Regency so that it does not lag far behind other regions. The aims of study is to evaluate the acceptance of the e-Procurement system by using the Technology Acceptance Model (TAM) at the Jayawijaya Regency UKPBJ office. By using a descriptive qualitative purposive sampling, and snowballing sampling approach with 16 informants, the researcher used triangulation, member checking, the audit trail, and prolonged engagement in the field as a test of credibility. The study shows that the implementation of e-Procurement at the UKPBJ Office is in accordance with existing regulations even though it has not run optimally because of the five principles of procurement of goods and services used, namely efficient, effective, transparent, open, competitive, fair and accountable, only the principle of efficiency, transparent, open and accountable achieved
The Effect of Firm Characteristics on the Application of Advanced Management Accounting Techniques Ghozali, Imam; Linnegar, Gary J
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This article evaluates management accounting practice of the Australian public listed companies and examines the relationship between certain contextual variables of firm characteristics and the application of advanced management accounting techniques. The survey research method is employed to gather evidence that contextual variables of size, age, type of industry and capital intensity have significant influence on the application of advanced management accounting techniques Type I, ll and lll. Firm risk and leverage have significant influence on the techniques Type ll and lll. But in term of ownership, there is no difference between domestic firms and foreign firms in applying management accounting techniques Type ll and lll.
THE RELATIONSHIP BETWEEN PSYCHOLOGICALl CAPITAL AND READINESS FOR CHANGE ON THE TRANSFORMATION PROGRAM OF STATE OWN COMPANY AND PRIVATE COMPANY IN JABODETABEK AREA: LEADERSHIP STYLE AS MEDIATOR Soeharso, Silverius Yoseph; Dewayani, Kristiana
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.5

Abstract

AbstractManuscript type: Research paper.Research aim: The aim of this research research was to examine whether leadership style mediated the relationship between psychological capital and readiness for change in the process of organizational transformation of state-owned and private companies in Jabodetabek, Indonesia.Design/ Methodology/ Approach: A survey was conducted on 149 employees from 256 of private companies and state own company’s. There were three instruments used: the scale of readiness for change from Hanpachern et.al (1997) and Armenakis et.al (1999; 2013), the scale of psychological capital from modified by Dewayani (2014), and the scale of leadership (transformational and transactional) from Bass and Riggio (2006).  All three of these measurement scales have strong reliability scores between .82 to .91. The data was analysed by SEM (Structural Equation Modeling) and the STATCAL statistical program. Research findings: The results revealed that the perception of employee self-leadership fully mediated the relationship between psychological capital and readiness for change.Theoretical contribution/ Originality: It is suggested that in a process of transformation, the role of both the transactional and transformational leadership styles is important, but transformational leadership has more significant influence in the process of organizational transformation. although in theory and previous studies have stated that transformational leadership is more significant than transactional leadership in the process of organizational transformation, in this study shows the level of position in the organizational hierarchy also influences. In this study shows that at the staff level especially sacrificed proves that the transactional leadership style is more influential than the transformational leadership style. Thus, in the process of organizational transformation both leadership styles need to be applied depending on the group of employees that will be influenced. The lower the position, the more the need to apply transactional leadership style, the higher the position the possibility of the need for transformational leadership style.Practitioner/ Policy implication: From the description above, readiness for change can be interpreted as psychological and physical readiness, to understand the need for changes needed by the organization, individual beliefs to be able to implement planned or proposed changes and to believe that these changes can have a positive impact, both for themselves and organization.Research limitation: The sample size is too small to generalise the findings to the larger population. In addition to samples that are too small to be generalized to a larger population, this study also only involves samples in Jabodetabek so that it is less representative of the population in Indonesia, other than that it is only taken from the staff level so that the managerial level is not examined in this study.Keywords: Leadership, Psychological Capital, Readiness for Change, Indonesian Companies.
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND ITS IMPACT ON THE FINANCIAL PERFORMANCE OF BANKING INDUSTRY LISTED IN IDX Lukas, Stephanie; Basuki, B.
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

A lot of researches have studied good corporate governance implementation in manufacturing companies; this research, however, is more focusing in banking industry. Since bank holds important key role in the economics, bank needs a good governance to get a good reputation to play its role well. This research was conducted using secondary data obtained from annual reports of banking companies listed in the Indonesia Stock Exchange for the year 2008 until 2012. The data was analyzed using multiple regression method.The result showed that foreign ownership, board size, and external auditor, as corporate governance variables, partially and significantly affect bank financial performance, while large shareholders, government ownership, commissioner size, independent commissioner proportion, and capital adequacy ratio are found to insignificantly affect bank financial performance. Furthermore, firm size as controlling variable, is insignificantly affect the relationship between corporate governance variables and bank financial performance. Keywords: Corporate governance, financial performance, banking industry,agency theory
ILLEGAL FINANCIAL SERVICE BUSINESS AND ACCOUNTING PRACTICE IN PASAR BESAR MALANG DHANIAS, FITRIANA RAKHMA; Ludigdo, Unti; Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.04

Abstract

Originated from the rapid flow of commerce accompanying the economic development ranging from macro to micro sectors, impacts on the large amount of available capital options. This phenomenon indicates that not only financial services such as banking, Public Loan Bank (Bank Perkreditan Rakyat), and cooperation exist, but also illegal financial services, which enliven capital activities amongst traditional market merchants. This research aims to explore the existence of accounting in illegal financial service business in Pasar Besar Malang. The researchers use ethnomethodology as the research method as it has more points in understanding empirically. Ethnomethodology is an empirical study which learns how humans catch and carry out their daily activities within a social reality. The result of this research finds that accounting does exist in illegal financial service business in Pasar Besar Malang where the presence of accounting in loansharks business practice is also influenced by local values of Javanese culture. 
Accounting Education and Training in Asean: The Western lnfluence and The Experience of Sin Yapa, P. W. Senarath
The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper provides an analysis of the nature of accounting education and training in four ASEAN countries- Singapore. Malaysia. Indonesia, and Brunei Darussalam. All these countries were under colonial rule for centuries. Therefore, it provides a review of influence by their colonial powers in accounting education and training and gain insight into why sortie countries are still following the colonial system while others have shifted away. As evidenced however, while Singapore has shown signs of moving away from colonial system, Malaysia seems to be in the process of such a move. Apparently, lndonesia has moved from the Dutch to the US system in its accounting education and training. Brunei Darussalam is still in rudimentary stage of its accounting development and following the British system of accounting education to produce accountants. This paper indicates that if a developing country continues to depend heavily on colonial system of accounting education without considering the local environment, institutions and the local needs, the consequences can be less than desirable. Keywords: Accounting education and practice, Professional accounting bodies, Colonial influence, Association of South East Asian Nations (ASEAN), Accounting in developing countries.
WACIKA FOR OPTIMIZING THE BALANCED UTILITY OF STRATEGIC MANAGEMENT ACCOUNTING Susilawati, Made; Ludigdo, Unti; Irianto, Gugus; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.6

Abstract

This study aims to examine wacika, the words of wisdom based on dharma, i.e. truth and virtues, used as a conceptual framework for Strategic Management Accounting (SMA). This postmodern qualitative research uses wacika as its instrument of analysis, focusing on guidelines for SMA according to local content. The analysis was conducted by comparing wacika values with the field data filtered through reflections. The results indicate that there are six wacika concepts found in the wacika-based SMA conceptual framework, which has three levels. The first level, the tattwa, is objectives, which contains one concept. The second level, the susila, contains two concepts of assumptions and two concepts of principles. The third level, the upacara, is the characteristics of information, containing one concept. This wacika-based framework provides a basis for practitioners to provide, communicate, and literate useful information to the management and provide both material and non-material benefits and positive energy. Keywords: management decisions, comparative analysis, reflection, cooperative, conceptual framework
Deregulation And Foreign Exchange Risk Management Issues And Implications For Indonesian Firms Batten, Jonathan
The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Recent international studies provide insights into the foreign exchange (FX) risk management practices of large firms. The findings suggest that multinational firms behave similarly in their risk management practices irrespective of head office location. Though there is a preference for cash based “physical” FX products (such as spot and forward contracts), there appears to be a trend towards “synthetic or derivative” products, including options and futures. This shift in product preference reflects the globalisation and deregulation of domestic financial markets during the l980’s. Local differences in behavior may be attributable to regional variations in financial market structure rather than cultural factors. The Indonesian financial market has recently begun the process of deregulation. It is now strategically placed to capitalize on the internationalization of Indonesian industry. Industry will now require a variety of financial risk management products and services. Unless the Indonesian financial market provides these services, Indonesian firms will take this business to other regional financial markets in Kuala Lumpur and Singapore. An understanding of firm risk management practices is also important for FX price-makers; the Indonesian financial and banking sector, since the corporate FX risk manager is primarily a price-taker from the price-making wholesale over-the-counter and (OTC) and interbank cash market.

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