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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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CORPORATE SOCIAL RESPONSIBILITY: ACTUALIZATION OF VALUE OF JAUDATUL ADAA (WELL ENDING) IN ISLAMIC BANKING Mais, Rimi Gusliana
The International Journal of Accounting and Business Society Vol 25, No 2 (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.2017.25.2.03

Abstract

CSR is a must for all companies including sharia banking as regulated in legislation. so that today all banks do CSR reporting as a means of publication widely. Unfortunately, the values contained in current CSR reporting contain only secular activities, while Indonesia is a country with 200 million Muslims who are entitled to use Islamic religious values in their lives that are included in economic activities, including CSR. This study aims to find the appropriate Islamic values and can be applied in CSR activities. This research uses qualitative methods using an Islamic perspective as a worldview. This study found one value in Islam that can be a reference company, a sharia bank, namely the value of Jaudatul ’Ada (Well Ending).  Jaudatul ’Ada can be a differentiator of csr activities conducted Islamic banking with conventional banking because Jaudatul ’Ada is part of the value Ihsan (goodness/virtue) is a spiritual value linking well ending more comprehensive and there is not a dichotomy between material (the world) and the spiritual (hereafter). By using Jaudatul ’Ada value, CSR performed by syaria bank is not only pursuing sustainability business but further pursuing the sustainability of maslahah (great benefit).Keyword: CSR, Islamic Value, economic, Jaudatul ‘Ada
Factors Affecting the Financial Structure Of Trading Firms In Samarinda Rusmilawati, Rusmilawati
The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

One of the expenditure problems faced by the trading firms is the one related to the financial balance. The financial balance of a company could be achieved if the company did not have to face financial obstacles as a result of the umbalance between the available capital and the required capital. This research was aimed at investigating the simultaneously significant ejects of the factors of asset structure, sales growth rate profitability and operating leverage on the financial structure of the trading firms in Samarinaiafor short-term and long-term sources atultor self financial sources. lt was also intended to find out which of the tlontinant factors of asset structure. sales growth rate, profitability and operating leverage had the most significant effect on the financial structure of the trading firms of Santarina'a for a short-term, a long-term and self-financial sources (Networth). The research result indicated that simultaneously the factors used in this research had a significant eflect on both the short-term financial sources and self-financial sources. The most dominant fiictor which hatl the most significant eflfect on the short-term, long-term and self-financial sources was the factor of profitability. In the financial policy making process of the trading firms in Saniarinda, there was tendency towards the packing order lrehavior. By taking into consideration the profit factor, the companies would try to cover their financial problem with their self-financial sources, particularly with their profit and their retained earnings. When their self capital source could not cover all their financial need, they would then consider their asset  
LEADERSHIP STYLES IN FAMIILY BUSINESS : AN PT MANDIRI SUKSES UTAMA CASE STUDY Soegiri, Hary; Hidayat, WandaGemaPrasadio Akbar; -, Suryanto
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.2019.27.2.9

Abstract

AbstractThis study aims to provide insight into the meaning and perception of leadership in the family business at PT Mandiri Sukses Utrama. More specifically, this research tries to understand the family business culture context and its importance in developing leadership. We share the view that organizational realities are negotiated and built on the awareness of collective participants. This study uses interpretative case studies. Interviews, observations and documentary analysis are used to collect data. Family business leadership is embedded in the culture of the community. A leader-owner is not the creator but only the manager of organizational culture because he is also a product of the culture of society. Owners and their inner circle (family and not family members) can collectively play an important role in producing and reproducing legitimate MCS based on the extended family concept. In this case, cultural controls based on shared family norms are the most dominant and simplify process and outcome controls. However, business pragmatism can go hand in hand with culture in providing space for MCS transformation. The family business studied is still run by the first generation of families, does not have a subsidiary. The sample size of this study is limited. This study encourages family business owners to consider the use of strong cultural controls along with bureaucratic control to create sustainable organizations.Keywords: Leadrship Style, Management Control System
How Fast Tobacco Can Be: The Logistical Process at Rothmans of Pall Mall Indonesia in the 1997 Indonesian Economic Crisis Heijden, R.J.E. van der; Wagner, B.G.; Sukoharsono, E. G.
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

Every year Rothmans International Group publishes a geographical business report.  In  this  report  the  different  Asian  geographical  regions  are compared  with  one  another  concerning  profit,  costs,  sales  etc.  Before 1996, Rothmans of Pall Mall Indonesia was always at the 1st place concerning profit. This is because of the low costs spent in Indonesia.  In 1996 profits were declining and their place at the hit list was taken by Malaysia. This wakened the management in Jakarta and Malang. The Profit numbers were still declining due the higher costs than expected (sales maintain constant). The costs increased in the year of 1996 with 10% (usually between 4% and 6%). Those 10% total for a RP 2,6 billion:  1996.
IMPACT OF COVID-19 PANDEMIC IN THE SUPPLY CHAIN MANAGEMENT OF THE MILK TEA STORES De Jesus, Fhrizz Saet; Buenaventura, Blisa Pacada
The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose — This paper assesses the impact of the Covid- 19 Pandemic in the supply chain management (SCM) of the milk tea stores in Bongabon, Nueva Ecija, Philippines. Since milk tea is a popular drink in the said area, this paper seeks to know how the owners deal with the barriers they have encountered during the pandemic.  Design/methodology/approach — The study used a descriptive method using a total enumeration as the sampling technique.  The respondents were fully operational milk tea store owners who encountered barriers in their SCM.Findings — In line with the barriers in the SCM, the study shows that the majority of the respondents strongly agreed that the staff is afraid of the spread of the virus (Human Resource), experienced Limited business time of operation (Enforcement of Local Rules), Limited entrants of delivery vehicle (Transportation), Instability in the supply of raw materials (Raw Materials), & Sales decrease due to pandemic (Cash flow).Practical Implications — The business operations of the respondents suffered from the effect of the covid 19 pandemics.Originality/value — This study presents the recommendation on how the business owners can cope up with the impact of this pandemic not only in their SCM but their business as a whole.Keywords Covid- 19 Pandemic, Supply Chain Management, Milk tea.Paper Type Research Paper.
MULTI FACTOR EXPLANATION TO IPO LONG RUN UNDERPERFORMANCE ANOMALY: SRI LANKAN EVIDENCE Ediriwickrama, T.C; Azeez, A.A
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper focuses on IPO long run underperformance anomaly and the application of calendar time techniques to dissect anomalous behavior of IPO stocks. More specifically this paper will provide fresh evidence on how multi factor models work on a specific type of security (IPO stocks in this scenario) in an emerging market like Sri Lanka. It is analyzed IPOs over a period from 2000 to 2012 on Colombo Stock Exchange (CSE). Main finding of the study is that traditional market beta still remains strong despite the employment of latest multi factor models.Keywords: CSE, Initial public offerings, long run underperformance, Sri Lanka
Marketing Adoption Among Small and Medium Scale Malay Entrepreneurs in Peninsular Malaysia Yacob, Nik Rahimah
The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This study exmines the influence of external, internal and organization factors on marketing adoption among small and medium scale Maly entrepreneurs in Peninsular Malaysia. Marketing Adoption was operationalised as a firm behavior manifested by the number of marketing activities being carried out by the entrepreneur. From a survey of 249 Malay entrepreneurs in the manufacturing and service sectors, it was found that the three external factors of demand condition, competitiveness, and seasonally player an insignificant role in explaining the different levels of marketing adoption by the entrepreneus. Similarly, the tree internal factor of business aspiration, marketing importance, and business success also failed to exert  a significant influence on marketing adoption. The only significant antecedent of marketing adoption was that of business sector suggesting that Malay entrepreneurs tended to crarry out a set marketing activities that seemed to be dominant in a particular sector.
DECONSTRUCTION OF TAX AMNESTY IN BASED ON PANCASILA VALUES: THE CASE OF INDONESIA Darmayasa, I Nyoman; Sudarma, I Made; Achsin, H.M.; Mulawarman, Aji Dedi
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.2017.25.1.2

Abstract

The main objective of this study is to deconstruct tax amnesty based on Indonesia’s Principles (Pancasila) values. A post-modern paradigm is used to deconstruct current tax amnesty. The methodology used in this research is a combination of Derrida’s deconstruction and Latif’s thought on historicity, rationality, and actuality. The results show that the initial design of tax amnesty is repatriation, which is inferior in the development of taxpayers’ character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty, civility, and mutual cooperation are used in a reverse hierarchy of the before mentioned tax amnesty logos. The result of deconstruction is tax amnesty based on Pancasila in order to construct social justice.Tax amnesty is a current issue; however, only a limited number of research was dedicated on the philosophy of tax amnesty law. The research offers new meaning to tax amnesty based on Pancasila values which may encourage voluntary tax compliance.
Ethics in Commerce Degrees — Why and How? Smark, Ciorstan
The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The concept of ethics education in commerce almostattracts as much cynicism as the term business ethics. ls there any place for ethics in a commerce degree? The short answer to this question from the authors’ point of view is “yes”, but one needs to think carefully about how to incorporate ethics into the commerce curriculum. This paper examines two key issues facing commerce educators. Firstly, we attempt to provide reasons why business ethics should be part of the commerce curriculum. Secondly, if ethics is to be part of the curriculum, we provide some suggestions as to how it should be incorporated.'
SUSTAINING A SUSTAINABILITY REPORT BY MODIFYING TRIPLE BOTTOM LINE TO PENTAPLE BOTTOM LINE: AN IMAGINARY RESEARCH DIALOGUE Sukoharsono, Eko Ganis
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.2019.27.1.7

Abstract

The study is an imaginary research dialogue. The dialogue is between two scholars: Senior and Junior Researchers. To bring up their imagination, postmodernism is used to explore the dialogue. Both are trying to discuss the current issues on Sustainability Report Disclosures. The objective of the study is to explicate Sustainability Report Disclosures by modifying Triple Bottom Line to Pentaple Bottom Line. Postmodernism is used to open our minds of research report writings and arguments by using dialogue to introduce Pentaple Bottom Line in Sustainability Report Disclosures.The result of the study is that Pentaple Bottom Line is a mode of comprehensive disclosures on the preparation of sustainability report by any organization either business or public, and either big or small. The Pentaple Bottom Line is 5 Ps: Planet, People, Profit, Phenotechnology and Prophet. Planet means to preserve natural environment as a balance of operational activities of an organizational contribution. People give its meaning that the balance with the welfare of people (internal and external organizations) or the community becomes important to contribute to the corporation. Proportion in providing justice in people's welfare is an effort to be balanced. Profit is an effort that is now dominant in achieving organizational performance must be balanced. Profit or welfare in economic aspects is important, but must be balanced with the other Ps. Phenotechnology is the fact that the existence or phenomenon of information technology must be an important part in maintaining the survival of the corporation. Prophet is a spiritual, mental, or spiritual balance in the process of preserving life of an organization.

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