cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Oki Wahyu Setiawan
Contact Email
ijabs@ub.ac.id
Phone
+6281311722528
Journal Mail Official
ijabs@ub.ac.id
Editorial Address
Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
Location
Kota malang,
Jawa timur
INDONESIA
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
 4   5   6   7   8 
Rates of Return on Stocks, Inflation and Money Market Returns: An Indonesian Case Study, I980 – 1992 Manurung, Adler
The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper examines annual rates of return on investment over 1980 - 1992 in Indonesian bank time deposits, the inter-bank money market and stocks (both domestic returns and US Dollar returns) and also risk for these instruments. The results show that most investments had negative correlation with inflation and that USD value of investment in the JSE composite index was severely affected by the fall in value of the Rupiah. Keywords: Indonesian Rates of Return, Equity. Inflation, Monetary Markets
ACCOUNTING FOR GOVERNMENT PERFORMANCE IN THE DEVELOPMENT OF THE NIGER DELTA REGION OF NIGERIA Idamoyibo, Hwerien Rosemary
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.2020.28.3.2

Abstract

Purpose: This paper accounts for Government performance in the development of the Niger Delta Region of Nigeria. The aim is to investigate the impact of government performance on school enrolment figure and state governments’ expenditures on health on the human development index of the region from the period, 1990-2018.Design/Methodology/Approach: The paper adopted the ex-post facto research design and made use of secondary data obtained from the Central Bank of Nigeria Statistical Bulletin and the World Bank Data. The population of the Niger Delta comprises forty million, six hundred and forty-five thousand, two hundred and five (40,645, 205) individuals in the region. The data obtained was statistically analysed using multiple linear regression. The Statistical Package for Social Science (SPSS) version 22 was employed for the analysis of the study.Findings: The study found that with the huge revenue generated from crude oil and natural gas by the Nigerian Government from the Niger Delta region, the school enrolment figure and state governments’ expenditures on health do not have an impact on human development index on the development of the Niger Delta Region.Unique contribution to theory, practice and policy: This study has contributed to the body of knowledge through Accounting for government performance and development of the Niger Delta region of Nigeria, using human development index, school enrolment figure and State governments’ expenditure on health as variables. The study recommends that Ministry of education, health and the State governments must work hard, in order to achieve the Sustainable Development Goals (SDG) in the education and health sector. The education and health budgetary allocations must be taken seriously and monitored thoroughly so as to ensure every kobo is accounted for. Maximum impact must be felt from whatever the government sets aside as the education and health budget and this could be seen to also improve the human capital development in the region. Finally, the State governments should also collaborate with the communities to implement good healthcare system and also quality education in the Niger Delta. The essence of this is not just to stop at the budgeting, but also to ensure full and accountable implementation of the health and education budget.Keywords: Nigeria Economy, Accounting, Government Performance, Development, Niger Delta Region.
AN IMAGINARY DIALOGUE ON CRITICAL ETHNOACCOUNTING RESEARCH Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The paper is a response of an imaginary dialogue between Papi and Mami, where they are discussing Critical EthnoAccounting-Research. Its objective is to share on the critical paradigm on ethnography method. It is a critical incest between the two, and it is called critical ethno-accountinggraphy. It provides rich ways to conduct an accounting research. The paper addresses from how to start a critical ethno-accounting-graphy, how is as ethno accountinggrapher, as a fisthand, wilderness of techniques, analysis and writing. Finally some examples on critical ethnoaccounting-graphy research are given.
THE INTENTION TO USE E-GOVERNMENT SYSTEM (E-EXPORTING) IN SHIPPING AND EXPORTING COMPANY IN LIBYA Jubran, Dhwo; Djamhuri, Ali; Baridwan, Zaki
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.2016.024.2.02

Abstract

Recently, many countries, either developing or developed, concern about the e-government as a new project. They took it in their account by paying more attention about this project. This paper was conducted in a shipping and exporting company by distributing questionnaires over 110 finance and admission employees. It employs TAM’s and UTAUT’s model to determine the main factors influencing the intention to use E-government system. The factors being on account are perceived usefulness, perceived ease of use, trust, and awareness. Their correlations with the dependent variable (intention to use e-government) have been examined. The researcher added two moderating variables (Age & Experience) to investigate their impact on the direct relationship between the independent and dependent variables. However, government considers that there is remarkable lack of acceptance on the new system which includes e-government from the employees, even the whole citizens. This problem is faced by the Libyan government. Thus, this paper tried to find the causes behind the lack of acceptance of the employees upon the new system. The results obtained are reliable enough for the use of statistical tool which is PLS program that is derived from SEM. For instance, the obtained result demonstrates that the perceived usefulness has the non-significant relationship but the perceived ease of use; trust and awareness have significant relationship toward intention to use E-government system.
Some Accounting Consequences of Business Control by Overseas Chinese Diga, Joselito; Craig, Russell
The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper discusses some of the accounting consequences associated with the control of business enterprises by “overseas Chinese" in the context of five ASEAN countries. Based on extant research, overseas Chinese controlled business enterprises exhibit six characteristics with distinguish them Western multinational companies (MNCs): a family- centric corporate structure; exposure to diverse industries and commercial undertakings; a propensity to source financing “in-house”, increasing links with foreign MNCs though joint venture arrangements while attempting to maintain decision-making control locally; attitude towards intangible versus tangible assets; and decision-making which ‘emphasises the use of balance sheets and cash flow statements. These characteristics raise questions regarding the applicability and appropriateness of Westem-based accounting standards and regulatory structures in regard to consolidation accounting based on legalistic notions of control, the practice of assigning values to intangible assets, and the decision-usefulness of financial statements which use arbitrary cost allocations. The discussion here suggests that accounting practice in different national settings needs to be understood in terms ofunique set of cultural and organisational values.
DIFFERENT BRANCHES OF GLOBAL ACCOUNTING AND ACCOUNTANTS RESPONSIBILITIES: A STUDY IN BRIEF SPECTRUM Abedin, Rejaul
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): 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.2018.26.2.6

Abstract

Modern organizations are increasingly becoming more complex whether it is sole proprietorships, partnerships or Limited Liability Companies (LLC) (and in many cases global) thereby engendering the need for complete, transparent, reliable and accurate information that can be accessed quickly by the assistance of different branches of global professional accountants such as Certified Professional Accountant, Chartered Accountant, Certified Public Accountant, Management Accountant, Cost Accountant, Financial Accountant, General Accountant, Auditor, Tax Accountant, CA, CPA, CMA, CIMA, CFA, CFO, ICPA and so on. Internationally most large business organizations are well organized by a broad and disparate set of shareholders. These shareholders require the information i.e. quantitative (financial) and qualitative (non-financial) relating to their various organizations in order to make ongoing decisions through financially like dividend or non-financially or strategic decisions – which can range from deciding to invest more and hold more shares, sell off part or all of their holdings, take critical decision on the management and boards of the financial institutions and banks etc. Besides, other stakeholders need the information to make decisions relating to lending, taxation, employee benefits and remuneration. It is essential that the quality of decisions that investors can make is largely dependent on the reliable and quality of information available to them. However, one thing that is common to all organizations is that the accountant plays a pivotal role towards the successful achievement of their strategic objectives by ensuring that the critical ingredient required for decision making is prepared and presented in the required format.
A Re-Engineering Approach To JPL’s Galileo S-Band Project: Cost Estimation Assessment Using TQM Becerra, Carlos E; Mahmood, Mo Adam; Trumbly, James E; Lackey, Charley
The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Jet Propulsion Laboratory (JPL) has, recently, been seriously concerned with costing new major projects. One of these projects is the Galileo S-Band project for which the National Aeronautic Space Administration (NASA) wants to enhance the data resolution capabilities while boosting data rates at an overall budgeted cap of $28.2 million. Addressed in this article are the problems relating to cost estimating, that JPL is facing as it makes the transition from a public organization towards a more semi- private organization. The current budget constraint at JPL coupled with recent economic, public, and political changes had forced government sponsored projects to adhere to a fixed cost project environment. Present project costing techniques at the Jet Propulsion Laboratory consist of preparing project reliability and feasibility cost estimate studies. If the studies reveal project acceptance, work package agreements (WPA) are prepared, validated, and signed by the projects “in-charge” managers. These WPAs are, basically, contracts stating the requirements, the work force, person-hours, needed procurement, time frame, allocated budget, and expected deliverable for each of the project’s task operations. This seems to be the secure of JPL’s current concerns. The feasibility and reliability project studies are based on past, similar, project experience submitted by middle management. Such an application of costing technique appears to work well from management’s point of view. After all, the cost estimates given by each process operation manager must be assumed to be reliable since they have had previous experience with similar, comparable projects. A new project costing estimation technique should be applied: A re-engineering tool approach driven by Total Quality Management (TQM) axioms. By allowing the actual engineer/programer to express their opinions a refine project cost estimate could be procured. An additional advantage to gaining a better project estimate is that JPL will also profit from a more enthusiastic employee by knowing they have participated in not just working for the project but also having a stake in the initial requirement and budgeting stages. Accountability and performance measures are easier to implement as they are setting the boundaries by which they will be measured and held accountable.
SUPPLY CHAIN ANALYSIS OF SHALLOTS THROUGH RELATIONAL APPROACH (Study On Shallot Farmers in 4 District, East Java) Wahyono, Agatha Christy; -, Kusdi; Worokinasih, Saparila
The International Journal of Accounting and Business Society Vol 28, No 1 (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.2020.28.1.6

Abstract

ABSTRACTPurpose — This research aims to examine the effect of relational capital to supply chain integration and supply chain responsiveness.Design/methodology/approach — This research uses explanatory research with a quantitative approach. The object of this research was in four districts of East Java at Nganjuk, Kediri, Malang, and Probolinggo which are the centers of onion production that have similar environmental conditions. The sampling method in this research used multistage proportional random sampling with 200 respondents as a sample of this research. Data analysis uses the path analysis method by software SPSS 23.Findings — The results show that the relational capital has a positive and not significant effect on the supply chain integration and relational capital has a positive and significant effect on the supply chain responsiveness.Practical Implications — Supply chain responsiveness is greatly affected by the relational capital but not with the supply chain integration.Originality/value — Keywords Agroindustry, Relational Capital, Shallot, Supply Chain Integration, Supply Chain ResponsivenessPaper Type research paper (case study)  Keyword: Agroindustry, Relational Capital, Shallot, Supply Chain Integration, Supply Chain Responsiveness
ON HOLISTIC WISDOM CORE DATUM ACCOUNTING: SHIFTING FROM ACCOUNTING INCOME TO VALUE ADDED ACCOUNTING Mulawarman, Aji Dedi
The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article is designed to create value added accounting concept based on holistic wisdom as supplant of income concept based on conventional accounting. The methodology used is The General Theory of Science from Hidayat Nataatmadja to build a value added concept with harmonious parity, kewargaan (citizenship) and iman (faith). Step one is to detect how accounting is used for Neoliberalism despotism tools that do not match harmonious parity. This is an agenda to enable MNCs (Multi National Companies) to “jail” accounting, therefore accounting must be limited-holders orientation designed and formed in conventional financial statement structures. In addition, there is a power need from accounting politics, which are the IAI and national-international networks. For deep interaction analysis, theoretical and political designs are needed to investigate income concept and advanced development from social and environmental accounting approach. Step two, using harmonious citizenship to develop accounting income concept that is free from Neoliberalism clutch, value added concept is employed. However, value-added concept needs to move further towards value added accounting based on holistic wisdom. The result, value added accounting has twelve chakra(s). Accounting does not just take sides to limited-holders, but must also take sides to broadening stakeholders, pro people and environment with God Consciousness based on harmonious iman. This is called holistic holders.   Key Words: neoliberalism, limited-holders, holistic-holders, value added with holistic wisdom, knowledge of universe, faith-parity-citizenship concordance.
Student Perceptions on Service Quality of Higher Education: An Empirical Study Rahayu, Fatik; Murtanto, Murtanto; Ekasari, Ayu
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Educational literatures suggest that there is mounting pressure from customers of higher education to close the gap between their expectation of institutional performance and the actual performance (Widrick et al., 2002; Pariseau and Mc Daniel, 1997; Shank et al., 1995). Therefore, it is imperative that higher educations actively monitor the quality of their service. This study deals with measuring the service quality in higher education. The service quality of higher education in this research is defined as the difference between perception of performance and expectation of higher education. The instrument from Shank et al. (1995) was used in this study. The questionnaires were sent to students from some big universities in Jakarta. The t test was used to analysis the data

Page 6 of 30 | Total Record : 292

 4   5   6   7   8 

Filter by Year

1993 2025


Reset
Filter By Issues
All Issue Vol. 33 No. 3 (2025): IJABS Vol. 33 No. 2 (2025): IJABS Vol. 33 No. 1 (2025): IJABS Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 - Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society Vol 29, No 1 (2021): The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society Vol 26, No 1 (2018): The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society Vol 22, No 1 (2014): The International Journal of Accounting and Business Society Vol 18, No 2 (2010): The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society Vol 14, No 1 (2006): The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society Vol 12, No 1 (2004): The International Journal of Accounting and Business Society Vol 8, No 1 (2000): The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society Vol 6, No 2 (1998): The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society Vol 4, No 3 (1996): The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society Vol 2, No 1 (1994): The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society More Issue