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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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PERFORMANCE ANALYSIS OF REGIONAL GOVERNMENT OWNED ENTERPRISES BANK PERKREDITAN RAKYAT MAJATAMA AND THE REGIONAL WATER SUPPLY COMPANY OF THE MOJOKERTO REGENCY GOVERNMENT IN FINANCIAL PERSPECTIVE -, Kariyoto
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.2020.28.3.7

Abstract

Purpose — The purpose of this study is to evaluate the performance of the Mojokerto Regency 2019 Regional Owned Enterprises (BUMD).Design/methodology/approach — The research method used is descriptive qualitative analysis. The stages of preparatory research determine the techniques used in the analysis. The next stage gathers indicators in measuring financial performance. Determine the criteria in accordance with the theory used for financial performance analysis. Collection and analysis of financial data of BPR Majatama and the Regional Water Company.Findings — The results of the study show that Majatama People's Credit Bank Study of the Gross Value of Bad Debt in July, August, September, and October 2019 are safe.Originality/value — This study evaluates the performance of the People's Credit Bank Majatama. It also evaluates the performance of the Regional Water Supply Company and provides performance recommendations.Practical Implication — The calculation of Gross and Net non-performing loans experiences a positive trend and is far from the maximum limit required by Bank Indonesia of 5%. Regional Water Supply Companies in July, August, September, and October 2019, management is advised to control the general administrative costs, increase revenue and reduce operating costs through efficiency and effectiveness to increase profits in the following month.Research Type Research PaperKeywords Performance, Regional-Owned Enterprises, Majatama Rural Credit Banks, and Regional Water Companies.
NARCISSISM IN LOCAL BUDGETING: THE MIRROR AND MASK EFFECTSOF PUBLIC ASPIRATION FUND Pasoloran, Oktavian; Sukoharsono, Eko Ganis; Said, Darwis; Rura, Yohanis
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

This study aims to interpret public aspiration fundin local budgeting in narcissism perspective. Discourse about "public aspiration fund”is a reality in budgeting leading to a contradiction, so the question is whether" public aspiration fund" that shows the reality in which the amount of funds used for realizing programs or activities in local government expressespublic needs and aspiration or contains another meaning related to personal interest and certain group interest. The research results provide an understanding that local budgets have potential to accentuate the "hall of mirrors". Public aspiration funds were created bybudgeting actors to express their identity as "the representatives" and to entrust the management to bureaucrats to "serve" public interests. However, in reality, the public aspiration funds have been part of an effort to serve their interests. The public aspiration fundhas become a simulacrumthat produces allthe fake deviated from the reference and create a mark as a mask, camouflage, or a mirage. Keywords: narcissism, budgeting, public aspiration funds, mirrors, masks
THE USE OF CONTROL TOOLS ON PERFORMANCE AUDIT OF A GOVERNMENT’S SCIENTIFIC INSTITUTION: A CASE OF EMERGING ECONOMY Silaen, Parulian; Bhati, Shyam; Passant, John; McLaren, John
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.2016.024.2.07

Abstract

The paper investigates performance audit practiced by a government R&D institution in a developing country. The study is undertaken in response to the question by many authorities on how to perform PA and what tools are used in practice (Barzelay, 1996; Leeuw, 1996; Roberts and Pollitt, 1994; Midwinter, 2008; Shand and Anand, 1995; Wynn-Williams, 2005). The study uses a case study to explore the utility of control tools in the performance audit of National Institute of Biological (NIB) by analysing the audit report of the Comptroller and Auditor General (CAG) of India. A set of control tools developed by Silaen and Williams (2009) for R& D organisation are applied in this case. The elements of the control tools developed by Silaen and Williams (2009) consist of dimensions and values of representation. Four dimensions of control tools are given as directional, bureaucratic, scientific and financial. Three values of representation are given as external, internal and social value of representation. A matrix of dimensions and value of representation is developed, and applied to the audit report of NIB. It is concluded that CAG used all the four control dimensions across the three values of representation and arrived at a suitable recommendation to the Government of India. With a limitation to a single case, this study contributes to the literature by examining a unique case of a scientific organisation, NIB, and by understanding the way in which performance audit was used to enhance the accountability of public sector scientific institution. With a limitation to a single case study of NIB, this study has its originality to contribute to the literature by examining a unique case of a scientific organisation, National Institute of Biological in India, and by understanding the way in which performance audit was used to enhance the accountability of public sector scientific institution. 
Accounting in a ‘New’ History: A Disciplinary Power and Knowledge of Accounting Sukoharsono, Eko Ganis
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

There has been a growing number of research studies in accounting history challenging accounting researchers to re-examine extant explanations for the sustained emergence of accounting (eg., Hopwood [1985], Loft [1986], Miller and O'leary [1987], Miller, et al [1991], Stewart [1992], Hopper and Macintosh [1993]. and Tyson [1993]). These studies have criticised some traditional histories which are "ahistoricaI" and "antiquarian" in nature. They have questioned the methodological stance in exploring the history of accounting. This paper explores an alternative way researching phenomena in accounting under a Foucouldian view, a disciplinary power and knowledge. With this view, it would open accounting researchers‘ minds to being aware of the broader context of accounting in social phenomena. Accounting is no longer seen as only a technical and neutral apparatus. Accounting as a disciplinary power and knowledge appears not as a single dimensional aspect, but as a complexity of social, political, and economic phenomena in society.
TA’AWUN PATTERN OF GOVERNANCE OF HAJJ FUNDS IN THE MINISTRY OF RELIGION OF THE REPUBLIC OF INDONESIA Nasution, Nursanita; Unti, Ludigdo; Gugus, Irianto; Zaki, Baridwan
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.2019.27.1.3

Abstract

The purpose of this study is to understand how the practice of Hajj fund management in the Ministry of Religion of the Republic of Indonesia (Kemenag RI), especially in the Sub directorate of Hajj Implementation Services (BPIH). The hajj fund was questioned by the community because of the lack of clarity in its management and indications of fraud and it was proven by the arrest of the Minister of Religion as the mandate holder of the Hajj fund in the Indonesian Ministry of Religion in 2006 for violating Law No.31 of 1999. Reform of governance of Hajj funds has not shown significant results.            This study uses an interpretive method, specifically an ethnometodology approach to reveal the daily ways in which actors in subdir BPIH in the Indonesian Ministry of Religion run or initiate their culture (Garfinkel, 1967). The data used are the results of interviews and observations.             This study found a pattern of ta'awun in the governance of the utilization of Hajj funds. The utilization of the Hajj fund is permitted by the MUI fatwa, but the pilgrims do not get a return because it is not difficult to reach the large and wide number of pilgrims in Indonesia. But the advancement of information technology with the existence of virtual accounts helps the Ministry of Religion in promoting transparency. The funds used to finance the organization of the Hajj (BPIH) are from direct costs and indirect costs. The use of this term only applies to the Ministry of Religion which is different from the understanding of accounting. Direct cost is funds deposited by pilgrims while indirect costs are funds from the optimization of deposit funds and efficient hajj. In practice the money paid by pilgrims at the beginning of registration is only to get a seat, in the year of their departure the direct cost of the amount of the BPIH for the year of departure determined by the Ministry of Religion and the House of Representatives must be paid off. In the operational implementation of the pilgrimage the lack of funds using indirect cost funds is the result of optimizing the hajj funds collected by the Ministry of Religion both from the deposit of unregistered pilgrims and the results of the efficiency of the previous year's hajj funds. Actors in subdir BPIH as Hajj fund managers agreed to understand that the use of indirect funds is indeed very much needed and is a subsidy to the form of ta'awun or help each other to help fellow prospective pilgrims.
Accounting Practice in Society : A Communicative Action Analysis Sawarjuwono, Tjiptohadi; Gaffikin, Michael JR
The International Journal of Accounting and Business Society Vol 2, No 2 (1994): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Habermas's theory of communicative action is a general theory of society that provides a theoretical framework for analysing social evolution. ln this theory, based on the linguistic paradigm. Habermas conceptualises that a society. Analytically, can be viewed from two aspects ofinteractions, social integration and system integration. However, the interaction does not always take place within the linguistic medium. lt may exert in other media ‘money’ and ‘power’. The process of accounting, the development of accounting theory and practice, seems to follow the social interaction. Therefore, this study argues that accounting is a product of social interaction. Accounting represents a changing product of continuously changing society. It then attempts to interpret and analyse accounting from a societal evolution point of view. lt is believed that the implementation ofthe theory ofcommunicative action promotes a rigor design to understand in depth the accounting practice problem and able to provide it with a better suggestion. Keywords: Accounting knowledge and practice, Habermas‘ Theory of Communicative Action, Indonesia.
THE EFFECT OF ENTREPRENEURSHIP ORIENTATION TOWARD MARKET ORIENTATION AND PERFORMANCE OF SONGKOK MSME IN GRESIK REGENCY Syarifah, Ina; Mawardi, Muhammad Kholid; Iqbal, Mohammad
The International Journal of Accounting and Business Society Vol 28, No 2 (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.2020.28.2.4

Abstract

ABSTRACT Purpose — This research aims to determine the effect of entrepreneurial orientation on market orientation, entrepreneurial orientation on the performance of MSMEs, and market orientation towards the performance of MSMEs.Design/methodology/approach — The object of this research is Songkok Micro Small and Medium Enterprises (MSME) in Gresik Regency.Findings — The results of this study indicate that entrepreneurial orientation has a significant effect on market orientation, entrepreneurial orientation has a significant effect on the performance of MSMEs, and market orientation has a significant effect on the performance of MSMEs.Practical Implications — The entrepreneurial movement plays a role in economic development in Indonesia. Although the number of entrepreneurs in Indonesia is still relatively low compared to other Southeast Asian countries, according to the 2015-2016 GEM Indonesia Report survey, the intention of entrepreneurship in Indonesia is high compared to Singapore, Thailand, Vietnam and Malaysia.Originality/value — This research uses a cluster sampling method involving 163 respondents and uses PLS (Partial Least Square) analysis tools with SmartPLS 3.0 software.Keywords — Orientation; Market Orientation; Performance of MSMEs
CONTROLLING IN CHINESE COMPANIES: A FIRST PEEK BEHIND THE BAMBOO CURTAIN Rickards, Robert C.; Kong, Jing; Ritsert, Rolf
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Curiously, neither investigators inside the PRC nor researchers outside it previously have undertaken largescale, systematic, empirical study of Chinese companies’ controlling behavior. The dearth of such studies is particularly surprising given the remarkable growth of business in China during the past thirty years, Chinese companies’ emphasis on low costs, and the determination of the country’s leadership to see it move up the value chain during its next phase of economic development – all areas where controlling should have a major role to play. This paper reports fist responses from a portion of an ongoing, online survey about current controlling practices in a broad cross-section of Chinese industries. It thus offers unique initial insights into such areas as: personnel responsible for controlling and their qualifiations;kinds of planning practiced and the effort involved; and the differing foci of various planning types.Keywords: budgeting, Chinese enterprises, controlling, forecasting, management accounting, planning
The Development of accounting System and Accounting Education in High Income Oil Exporting Countries: An Overview Yapa, Senarath; Wijewardena, Hema
The International Journal of Accounting and Business Society Vol 4, No 1 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

For a considerable length of time, the development in Third World countries (TWCs) identified by many wirters on the basis of viewing these countries as a single economic grup. As a result of the rapid economic changes taken place after the oil boom the development of accounting systems and accounting education in high income oil exporting countries (HIOECs) has been significantly different from that of other TWCs. Therefore, the unified view of Third World accounting is no longer appropriate and the economic differentiation needs to be taken into account in any realistic classification of accounting in this part of the word. Further, the ‘sphere of influence’ methodology used by Enthoven (1977) for classifying accounting system in the Third World is not applicable to HIOECs because, unlike in other TWCs, the development of accounting and education in this particular group of countries is not an outcome of such historical factor as colonial experience and/or colonial affinity.
THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON TIMELINESS OF FINANCIAL REPORTING ...... Alshrife, Fouad Mohammed; Subekti, Imam; Widya, Yeney
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This study examines the effects of the audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on the timeliness of financial reporting in manufacturing companies in Indonesia. The variables used in this study are timeliness of financial reporting, audit committee independence, audit committee activity, audit committee competence, and auditor quality. This study used purposive sampling method with the population of manufacturing companies in Indonesia. The sample used in this study was 92 manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period of 2010-2012. The data of this study were financial statement of the manufacturing companies which were collected from the Indonesia Stock Exchange official website. The hypotheses were tested using hierarchical regression analysis. The results showed that the audit committee independence and the audit committee activity negatively affect the timeliness of financial reporting while these results do not support the agency theory. However, another variable examined in this study, namely competence of the audit committee, is not proven to affect the timeliness of the financial reporting. Similarly, the finding of the moderating variable reveals that the auditor quality strengthens the relationship between audit committee independence and financial report timeliness, and audit committee activity and financial report timeliness. On the other hand, auditor quality does not strengthen the correlation between audit committee competence and timeliness of financial reporting.

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