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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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Voluntary Environmental Disclosure by Australian Listed Mineral Mining Companies: An Application of Stakeholder Theory Christopher, Theo; Hutomo, Sigit; Monroe, Gary
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

Within the stakeholder theory framework this paper examines the extent of voluntary environmental disclosure (ED) in relation to characteristics of Australian listed mineral mining firms. Three indexes, words, unweighted and weighted index, are calculated to measure the association of total ED and categories of total ED with firm characteristics within the three dimensions of stockholder theory. We find that the three indexes for total ED and categories of disclosure are significantly associated. Consequently, a single construct is employed as a surrogate for the indexes. The result of Ordinary Least Squares Regression of this construct as a dependent variable with ownership diffusion, financial leverage and membership of the Australian Mining Industry Council (AMIC) as proxies for stakeholder power; the presence of a corporate environmental committee as a proxy for strategic posture; retum on equity and systematic risk as proxies for economic performance ; and firm size and commercial production as control variables showed that membership of AMIC and size were statistically significant. The implication of this finding is that financial variables do not explain voluntary ED and that the variables used in the strategic posture and economic performance dimensions of stakeholder theory are not significant. This implies, subject to limitations of the study, that the regulators of accounting infonnation will need to issue an accounting standard if they
THE VALUE RELEVANCE OF EARNING MEASUREMENT USING OHLSON MODEL: A META-ANALYSIS Karyadi, Hari; Subroto, Bambang; Rahman, Aulia Fuad; Maski, Ghozali
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.2018.26.2.3

Abstract

The researchers of accounting information value relevance using Ohlson model had operationalized several earnings measurement proxies. The results of the studies indicated that the level of value relevance and significance influence of each proxy varied. This research aimed to combine this diversity and reveal which earnings measurement proxy has significant value relevance. Meta-analysis of 97 published studies using Ohlson model confirmed the significant relationship between earnings and equity market values. This significant relationship was found in the measurement proxy of abnormal earnings, extraordinary earnings before items, earnings per share and net income. Meta-analysis also found that for proxy net income measurement required investigation of moderating variables.
Attitudes of Educators and Practitioners in the UAE Towards Elements of General Education in Learning Accounting Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Most universities and higher education institutions in developing countries seem to concentrate on areas of specializations inteaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies (i.c. AACSB) require general education to be pan of the accounting degree. This paper aims at finding out how educators and practitioners differ in terms of their preference ratings of general education knowledge in accounting curriculum. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that. The two groups differ in their preference in general education. Practitioners seem to give more emphasis on general knowledge in the areas of art and science and business mathematics and statistics. while educators seem to pay more attention to general knowledge in marketing and economics.
IMPLEMENTATION OF POLICIES FOR MICIMPLEMENTATION OF POLICIES FOR MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) DEVELOPMENT IN INCREASING BUSINESS COMPETITIVENESS (Study in Micro, Small and Medium Enterprises in Kendari City) Husriadi, Adi; Yulianto, Edy; Mawardi, Kholid
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.2020.28.1.2

Abstract

ABSTRACTPurpose — This research aims to find out and explain the implementation of policies for the development of micro, small and medium enterprises (MSMEs) in improving business competitiveness in Kendari City and to describe the effectiveness of the policies for developing micro, small and medium enterprises (MSMEs) in increasing business competitiveness.Design/methodology/approach — This research uses a narrative qualitative approach. Data collection techniques used are interviews, in-depth observation, and Snowball sampling.Findings — The results of the research found that the implementation of policies realized through training programs in the effort to develop micro, small and medium enterprises (MSMEs) to have competitiveness was not maximized due to the lack of follow-up (evaluation) of the programs that had been implemented, the existence of MSMEs that have not gained understanding after participating in training such as financial report management, inadequate human resources (HR), no special expertise to conduct financial management assistance, and the absence of product service center.Practical Implications —  The effectiveness of the policies will determine the improvement of business competitiveness for micro, small and medium enterprises (MSMEs). Originality/value — This research presents the case of the implementation of policies for the development of micro, small, and medium enterprises (MSMEs) in Kendari City, which might impact the improvement of the workers’ business competitiveness.Keywords Policies, MSMEs, Competitiveness.Paper Type research paper (case study)
Ownership Difference and Hospital Performance: A Theoretical Perspective Mohiuddin, S Sultan
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

This study looks at the relationship between hospital ownership and hospital performance. Efforts are made to focus on the financial rather than legal attributes of ownership by utilizing and an agency model of firm behaviour. Agency theory is a better of firm performance in hospitals than the property rights paradigm which is often applied. This is especially true where questions of ownership are often mistaken for questions of control. Importantly, the study fail to supports a property rights view of hospital ownership and performance, suggesting instead the importance of influences such as access to capital markets and the agents controlling the firm. These are key ingredients to which hospitals need to respond in today’s competitive environment.
A Critical Perspective Analysis Of Indonesian Accounting Thought: Some Preliminary Thoughts On The Search For Better Understanding Of Accounting In Practice Sukoharsono, Eko Ganis
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

This paper provides some preliminary thoughts on a long-term qualitative research project investigating the development of Indonesian accounting thought. The first thought is to explicate accounting and its relation to the existing sociological perspective. Western and Indonesian sociological perspective are includes in analyses. The second thought is that the understanding of historical development of accounting in Indonesian is significantly needed for deeper analyses on the current development and problems of Indonesian accounting. It is also argued that accounting colonialism‟s legacy has much shaped the models of Indonesian accounting today. The third thought is that given the adoption of critical perspective, accounting in practice provides a richer picture. For example, accounting can be viewed as a central to the process of reality construction within an organization, shaping decision making in accordance with the value and perspective of the organizational and social reality.
IMPLEMENTATION OF PT TELKOM PARTNERSHIP PROGRAM IN THE SME EMPOWERMENT FRAMEWORK ., Masruddin
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.2017.25.2.05

Abstract

This study aims to find out in depth the procedure of implementation of partnership program conducted by PT. Telkom in order to empower SME (Small and Medium Enterprises) in Palu city of Central Sulawesi, Indonesia. In addition, this study also wanted to know how the influence of the implementation of partnership programs on the power of SMEs that become partners. This study was conducted for 8 months. This study uses a qualitative approach in the realm of interpreative paradigm. The research method used to collect and analyze data is by observation and direct interview in PT Telkom branch of Palu.The results of this study indicate that the existence of this partnership program, some people in the city of Palu who know the program feel very helpful. There are several weaknesses and obstacles encountered in the implementation of this partnership program, among others: first, CDC Unit has not been fully able to analyze the proposal from prospective partner of PT Telkom. Secondly, the absence of financial records of SMEs, so that SMEs are difficult to know and determine the turnover of its business. Third is the lack of effective coaching is done, because coaching is only done before the signing of the contract (initial crediting), not intensified by  Telkom during the contract runs. Fourthly, there is still no transparency from Telkom related to the prospective partners who were accepted and rejected even though they have met the requirements. This resulted in the presupposition of the prospective partners assisted by the existence of the lack of independence from Telkom. Fifth, the implementation of 5C in the partnership program has not run optimally, this is also due to the lack of employees who handle it optimally. Sixthly, there are still partners who are less serious by utilizing the facilities provided by PT Telkom partnership program.
A Crisis Or Critical Development In Accounting Thought ? Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Much of debate have been raised regarding the radical development in accounting. This development provides a new perspective in conducting research into the realms of accounting practices. As opposite to the mainstream perspective,the postmodern perspective offers totality of relations (social, economic, political, and ideology) and advances the accounting researchers and practitioners to react into rational demands for useful information. Thus, it is irrationale if accounting today is said crisis theory, yet a critical development in accounting thought is much more rational words.
Metamorphosis of Social and Environmental Accounting: Constructing Sustainability Accounting with Spirituality Dimension Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 18, No 2 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

AbstractThe purpose of this paper is to examine the metamorphosis of social and environmental accounting into sustainability accounting. Postmodernism perspective is used to construct Sustainability Accounting with Spirituality Dimension, using the framework of James Cameron (2009) with his Avatar. Avatar as a work of postmodernism has stunned the world with its materialistic understanding (represented by “the sky” with the command of Colonel Miles Quaritch) and inhabitants of Pandora (with its beauty of social, environmental, spiritual life). Postmodernism in Avatar is able to foster the spirit of spirituality and transcendental spirit of nature and environment.By using the Avatar postmodernism metaphor, the paper concludes that sustainability accounting with spiritual dimension as a metamorphosis of social and environmental accounting could be used to report organizational activities. Principly, accounting events cannot be separated only with the economic dimension, but social, environmental dimensions, and even spiritual turned are also present at the organization’s event. The paper also argues that an organizational performance which has been dominated only by the measuring instruments of calculation of numbers and monetary figures will only make it “frozen”. Narrative, expressive, as well as contextual, are all equally to take an important part in the expansion of an organizational performance of reporting. If it is only an economic dimension, the organizational performance would be “dry”. The expansion to build the social, environmental, and spiritual dimension is a new generation of models in a way to express the organization’s events. All of these can be presented in the sustainability accounting reporting system with a spiritual dimension.
Weak Efficiency of the Indonesian Share Market: Tests with Daily Data, 1983-1992 Groenewold, Nicolaas; Ariff, Mohamed
The International Journal of Accounting and Business Society Vol 3, No 1 (1995): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

This  paper  sets  out test  of the  weak  Efficient  Markets  Hypothesis  (EMH) and  applies them  to  daily  data  for the  Indonesian  share  market.  Test  used include  traditional  tests  based  on  regression  and  correlation  procedure  as well  as  more  recent  test  for  the  non-stationarity  implications  of  the random-walk hypothesis,  viz,  the unit-root test and the  variance -ratio test. Results  are  assessed  for  sensitivity  with  respect  to  October  1987  Crash. There is evidence of predictability in the share-price index, violating the weak EMH.  Conclusions  are  not  greatly  affected  by  the  omission  of observations  for  October  1987  indicating  that  Indonesia  was  relatively isolated from the effects of the Crash.

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