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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 IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING Al-Dmour, Ahmed
The International Journal of Accounting and Business Society Vol 26, No 1 (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.2018.26.1.5

Abstract

This study aims to examine the relationships of the reliability of the Accounting Information System (AIS) based on the implementation of SysTrust's framework (principles and criteria) as an internal control method to the business performance and the mediating role of the quality of financial reporting in this relationship among Jordanian public listed companies. – Based on the literature review and contingency theory; an integrated conceptual framework was developed to guide this study. The study's conceptual framework consists of three major constructs: the reliability of AIS was conceptualized and measured by the SysTrust's framework (principles and criteria) the business performance was measured by the financial and non-financial indicators and the quality of financial reporting was conceptualized and measured by the IASB's framework fundamental qualitative characteristics. A total of 239 responses were obtained through a self-administered questionnaire from PLCs in the Amman stock market. The empirical findings of the study suggest that the reliability of the AIS is based on the implementation of SysTrust’s framework has a significant and positive relation to business performance and the quality of financial reporting significantly mediate the relationship.
Islamic Considerations In Recognizing And Pricing Intellectual Assets Sadeghzadeh, Akbar; Taghi Alavi, Seyyed Mohammad
The International Journal of Accounting and Business Society Vol 13, No 1 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Intellectual property right (IPR), intellectual capital (IC), intellectual assets (IA) and the similar terminology are becoming more fashionable and gaining more importance and attraction as knowledge-based economy (KBE) takes over the traditional economy gradually. Although the field ages about one century‘, it still is not well-organized, hence is a very demanding discourse. The discipline is still immature and "there is still a great deal of room for experimentation" (IF AC 1998,18). Recognition and pricing of IA and IC are two important areas among the various sub—fields of the areas of IPR and KBE. Reporting in the intellectual capital and developing intellectual capital measures and reporting practices remain one of the key challenges for the accounting profession (IF AC 1998,18). As the latest and more complete divine religion and the formal guidance of God to His creatures Islam prescribes solutions to all human problems including to the serious problems we face inrecognizing and pricing IA and IC. The dynamic nature of Islamic jurisprudence is responsive to the problems which appear in congruence with social and technological changes. This research delves in the Islamic literature pertaining to "recognizing, and pricing intellectual assets". The aim is to investigate how Islam, based on the Islamic logic, legitimizes "intellectual rights" and how Islamic considerations are taken into account in recognizing and valuing IA and IC. The bases of Islamic reasoning in this case are: the Verse: "fulfill your promise“, the famous citation from the Holy Prophet Mohammad (P.B.U.H.):"people are predominant over their properties”3, “common law”“ and the "tradition of the wise"4, as the fifth proofé. The results, it is hoped, will enhance the completion of the discipline and eventually will boost development, particularly in Muslim countries. Key terms: Intellectual assets, Knowledge-based economy, Islam, Entrepreneurship and SMEs, Development.
THE UTILIZATION OF GOVERNMENT FINANCIAL STATEMENTS BY EXECUTIVES: THE CASE OF LOCAL GOVERNMENTS IN INDONESIA Nurkholis, Nurkholis; Affandi, Arlisya Tika
The International Journal of Accounting and Business Society Vol 27, No 3 (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.2019.27.3.4

Abstract

The objective of this study is to explore the utilization of LKPD produced through the implementation of accrual accounting. Using the cases of three local governments in Indonesia, it is revealed that the implementation of accrual accounting is still superficial. As predicted, financial statements that are frequently used by executive’s and local goverment are Budget Realization Statements and balance sheet. Other reports have been produced only to comply with government regulations, but they are not actually used. The implication of this study is that there is a need to improve executive’s understanding about accrual accounting, so that the objective of financial reporting as stipulated in Government Regulation No. 71 of 2010 can be achieved.
The Genesis of Accounting in Indonesia: The Dutch Colonialism in the Early 17th Century Sukoharsono, E.G.; Gaffikin, Michael J.R.
The International Journal of Accounting and Business Society Vol 1, No 1 (1993): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The concern of this paper is historical:  it is an inquiry into aspects of the emergence of accounting in Indonesia.  Although the earliest forms and use of money can be traced back to the Moslem (the 7th century) and even the Hindu (the 4th century) periods in Indonesia, little evidence has been found to indicate the early development of record-keeping. It is argued that the early establishment of the Dutch East Indies Company (1609), undoubtedly, is a starting point in the adoption of modern techniques of bookkeeping and that its development has been heavily moulded by the political, social, and economic penetration of Dutch colonialism in Indonesia. Keywords: Indonesian Accounting History, Foucauldian Perspective, Archaeology of Knowledge, Dutch East Indies Company.
E-BANKING IMPLEMENTATION AND TECHNOLOGY ACCEPTANCE IN THE RAFIDAIN AND RASHEED BANKS IN IRAQ: AN EMPLOYEE PERSPECTIVE Riyadh, Hosam Alden; Sukoharsono, Eko Ganis; Baridwan, Zaki
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

In the third millennium, e-banking system has been ad- opted globally in the banking industry. On the other hand, Iraq as a nation with less developed IT adoption has not integrated this system in its banking services, instead of its current acknowledgement on the advantages of e-banking technology in competition among banking service provid- ers. In contrast, Iraqi banks still keep on adopting tradi- tional banking system to deliver the majority of their ser- vices which in this case are paper-based work system. This is greatly resulted from the hesitation of bank employees to adopt new banking technologies. This study aims to identi- fy the impact of hypothesis between e-banking system and Iraqi banks employee perspective. This study was conduct- ed by taking sample of employee from two biggest public banks in Iraq which are AL-RAFIDAIN and AL-RASHEED. A survey through questionnaires on the website was used as the instrument to collect the data were analyzed us- ing PLS software. Technology Acceptance model(TAM) as a basic foundation with independent variables Perceived Usefulness, Perceived Ease of Use, Perceived IT Beliefs and Task–Technology Fit, Attitude as Intervening and Inten- tion to Use as dependent variable. The result of hypothesis analysis reveals that there is a significant impact among all variables to attitude, but Perceived Ease of Use, it does not apply variable from those analysis it is depicted that Perceived Ease of Use does not impact to the perception of the implementation of e-banking system in Iraqi banks. Keywords:E-banking System, Acceptance Theory model (TAM), Perceived IT Beliefs, Task–Technology Fit, Attitude, and Intention to Use.
Environmental Accounting: A Map Of Environmental Regulations And Policies Of The Indonesian Central Government Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This paper is mapping the environmental regulations and policies of the Indonesian Government. The regulations and policies are analyzed into the area of the environmental accounting. There are four direct regulations relating to environmental concerns: Code Number 23/ 1997 about Environment Management, Code Number 19/2004 about Forestry, Government Decree Number 74/ 2001 about dangerous and poisonous material management, and Environmental Minister Decree Number 113/ 2003 on Water Pollution Quality Standard of the businesses and/ or Coal Mining Activities. The regulations have potentials to support the development of environmental accounting to be implemented in the business activities in Indonesia.
INSTITUTIONALIZATION OF ACCRUAL ACCOUNTING IN LOCAL GOVERNMENT MALANG Puspita, Wulan Dri
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.2017.25.2.06

Abstract

This research aim to understand the application of accrual accounting in Malang viewed from their organizational change using New Institutional Sociology's perspective. This research is qualitative research with case study as the background to understand the context of accrual adoption. The results indicated about isomorphism while implementing accrual accounting in Malang, such as: coercive through pressure from the central government using their regulation, mimetic through learning from external parties that more experience, and normative through the role of professional actors. Decoupling behavior also emerged as a response of changes to develop accounting standards based on accrual.Keys: Accrual Accounting, New Institutional Sociology, Organizational change, Isomorphism
Dividend Yield and Price-Earnings Ratio: A Further Look Imam, Shahed
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

The dividend Yield and Price Earnings Ratio are two widely used measures of share valuation. This paper presents the value relevance controversy of these two measures. It reveals that both D/Y and P/E provide useful information to rational investors but D/Y can vary independently of the value of the company and P/E ratio is also uninformative. Keywords: Earnings, lnfomation, Dividend, Valuation, Growth, Uncertainty.
ANALYSIS OF INTI - PLASMA PALM OIL PLANTATION PARTNERSHIP's PERFORMANCE IN KUANTAN SINGINGI REGION Lukman, Indra Agus; Ismail, Munawar; -, Sasongko; Budi, Dwi
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.2019.27.2.5

Abstract

ABSTRACT The Inti - Plasma partnership program for managing oil palm plantations in Kuantan Singingi Regency is carried out in different forms for each company and has not yet realized the roles equality of stakeholders, especially between farmers / KUD and companies. At PT. CRS and PT. SAR farmers are involved in managing farming, but at PT. TBS farmers are not involved and do not know anything about farming management. Yields and prices of Fresh Fruit Bunch (FFB) are determined unilaterally by the company. Meanwhile, the government's role is still weak for doing supervision. Such conditions create asymmetrical information and the potential for earnings management practices to harm farmers / KUD, thus weakening partnership performance and impacting the  farmers’ welfare.This study aims to analyze and evaluate the performance of the Inti - Plasma partnership management of oil palm plantations in Kuantan Singingi Regency. The focus of the research is on the  field research through a quantitative description analysis approach using Structural Equation Model (SEM) with the help of AMOS 2 software. Observations were made on 5 (five) latent variables namely members participation, stakeholders role, and stakeholder character as exogenous variables, as well as KUD performance and farmer welfare as endogenous variables. The indicator for each latent variable is given based on the Likert scale (1 to 5) obtained from 258 respondents, consisting of companies, banks and farmers.Based on the results of quantitative analysis showed that the model which is compiled based on theory is marginal fit, but all indicators are able to reflect the latent variables. The members participation and the role of stakeholders proved to have a significant effect on KUD performance. Thus, the performance of KUD was very significant and had a direct effect on the farmers’ welfare. Therefore, in order to improve farmers’ welfare, efforts must be made to improve the performance of KUD, especially by increasing the role of farmers and KUD as stakeholders, as well as increasing farmer participation in KUD and in farming management. Kata Kunci : Inti-Plasma partnership, asimmetrical information, KUD performance, farmers’ welfare, SEM 
Gender in Management: A Sociological Perspective Palmer, Gill; Kandasaami, Tamilselvi
The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Thispaper starts with an overview of the literature on gender differences in managerial  bahaviour.  Much  of the research  on  management ignores or denies any difference between  genders.  On  the  other hand,  research  on  management style and gender  stereotypes  demonstrates  that  there  are  real  differences  in  culturally approved  communication  and  interpersonal  influence  methods  used  by  men  and women  (Palmer,  1993;  Willis, 1990).  Empirical  findings  from  a  study  on  women small business owners is used to explain androgyny. We review the evidence for the existence of a ’glass ceiling’ causing discrimination against women in management. We then suggest a theoretical framework of the management process which  can be used to analyse the various ways that gender stereotypes impact on the management processes used within management.When  we  talk  about  gender  in  management,  few  people  would  say  that women have made great strides in every walk of life.  Since the  1970s women have succeeded in combining careers with  families and are moving into male-dominated professions such as law, industry and commerce, but are still not well represented in the more senior positions (Grimwood & Popplestone,  1993). In order to explain this phenomenon we will be discussing the sociological constuction of women and men as  genders,  ‘women’  and  ‘men’  and  ‘masculinity’  are  socially  and  culturally produced and vary with the society and the social context (Symons,  1992). For many years,  men  were  able  to  hold  power  at  all  levels  because  they  were  free  of childbearing  and  child  rearing  responsibilities  and  so  available  to  participate  in social and political life.

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