The International Journal of Accounting and Business Society https://ijabs.ub.ac.id/index.php/ijabs <p>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 results from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science. IJABS is a journal issued in April, August, and December. Today, IJABS is indexed in DOI (Crossref), Academic Microsoft Search, Copernicus, J-Gate, (DRJI ) Directory of Research Journals Indexing, Google Scholar, EBSCOhost (under evaluation), DOAJ (under evaluation), Scopus (under evaluation), Neliti and SJIFactor.</p> <p>The editor receives manuscripts that have not been offered for publication elsewhere and analyses on business published within the nation and abroad.</p> <p>E-ISSN <a title="E-ISSN" href="https://portal.issn.org/resource/ISSN/2355-2905">2355-2905</a> P-ISSN <a title="P-ISSN" href="https://portal.issn.org/resource/ISSN/1328-1992">1328-1992</a></p> en-US <p>Authors who publish with this journal agree to the following terms:</p> <p>1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="https://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</p> <p>2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</p> <p>3. Authors are permitted and encouraged to post their <a href="https://ijabs.ub.ac.id/index.php/ijabs/management/settings/distribution//index.php/ijabs/about/submissions#copyrightNotice">work online</a><img src="http://cdncache-a.akamaihd.net/items/it/img/arrow-10x10.png" alt="" /> (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</p> ijabs@ub.ac.id (Editor In Chief Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, PH.D) ijabs@ub.ac.id (Oki Wahyu Setiawan) Mon, 01 Aug 2022 00:00:00 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 DETERMINANTS OF TAX COMPLIANCE FOR BUSINESS ACTORS AND INDEPENDENT WORKERS IN THE PERSPECTIVE OF THEORY OF PLANNED BEHAVIOR AND THEORY OF FISCAL PSYCHOLOGY https://ijabs.ub.ac.id/index.php/ijabs/article/view/668 <p><strong>Purpose </strong>— <em>This</em> <em>study aims to analyze determinants of tax compliance intentions and tax compliance behaviour using constructs derived from the Theory of Planned Behavior, i.e., tax morale, social norms, detection risk, penalty magnitude, and tax complexity; and Theory of Fiscal Psychology, i.e., perception about the government.</em></p> <p><strong>Design/methodology/approach </strong><em>—</em><em>This research was conducted on 120 business actors and independent workers in the Greater Malang region using a survey and partial Least Squares analysis performed in SmartPLS.</em></p> <p><strong>Findings </strong>— <em>This study finds that tax compliance intention is determined by tax morale, social norms, penalty magnitude, tax complexity, and perception about the government; and that tax compliance intention, detection risk, and penalty magnitude influence tax compliance behaviour. Furthermore, detection risk does not affect tax compliance intention, and tax complexity is not influential on tax compliance behaviour.</em></p> <p><strong>Practical implications </strong>—<em>Based on the findings, the government are advised, through the Directorate General of Tax, to develop policies and approaches supporting tax morale, strengthen community bases to create tax-aware environments, maintain law enforcement through investigation and application of penalties, build an easy-to-reach taxation system, and create transparency in order to enhance taxpayer’s trust to the government that eventually leads to higher tax compliance intention and behaviour.</em></p> <p><strong>Originality/value </strong>— <em>The findings support the inclusion of the Theory of Fiscal Psychology to develop the Theory of Planned Behavior in order to explain tax compliance behaviour and provide a new perspective that, in the context of tax compliance, not all aspects of perceived behavioural control have the same effect on both behavioural intention and produced behaviour.</em></p> <p><strong>Keywords </strong>— <em>Tax compliance behaviour; Theory of Planned Behavior; Theory of Fiscal Psychology.</em></p> <p><strong>Paper type </strong>— <em>Positive paradigm</em></p> Betha Februari Khristy, Zaki Baridwan, Mohamad Khoiru Rusydi Copyright (c) 2022 https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/668 Mon, 01 Aug 2022 00:00:00 +0000 COCOA DEVELOPMENT STRATEGY AND ITS INFLUENCE ON PRODUCTIVITY, ENVIRONMENTAL SUSTAINABILITY, AND FARMERS' WELFARE (STUDY IN POLEWALI MANDAR DISTRICT, WEST SULAWESI PROVINCE) https://ijabs.ub.ac.id/index.php/ijabs/article/view/702 <p><strong>Purpose </strong>- The type of this research is explanatory (confirmatory research). This type of research aims to analyze the relationship between one variable and another.</p> <p><strong>Design/methodology/approach </strong>- Related to the type of research used, hypothesis testing is carried out quantitatively using the Structural Equation Modeling SEM analysis approach or structural equations.</p> <p><strong>Findings </strong>– Research result shows that; 1. Cocoa development strategy has been empirically proven to affect cocoa productivity directly. This finding shows a positive and significant influence between cocoa development strategy and productivity, 2. Empirical cocoa development strategy has a positive and significant effect on environmental sustainability, 3. Cocoa development strategies have a negative influence but substantially affect the farmers' welfare, 4. Empirically, cocoa productivity has a direct and negative impact on the direction of the relationship, but it is significant for environmental sustainability. The path coefficient values found an increase in cocoa productivity has no effect on increasing ecological sustainability but hurts the two variables, 5. There is a positive and significant influence between cocoa productivity on farmers' welfare. Concepts and Thus, this effect shows that the increase in cocoa productivity will improve farmers' welfare, 6. Environmental sustainability has a positive and significant effect on the welfare of farmers, which means that an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus environmental sustainability can be a predictor of farmer welfare.</p> <p><strong>Practical implications </strong>– According to empirical statistical tests, environmental sustainability has a positive and significant effect on the welfare of farmers, which means that an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus environmental sustainability can be a predictor of farmer welfare. This finding based on perception is in line with the views of several experts.</p> <p><strong>Originality/value </strong>- The path coefficient values found between the two variables indicate that the increase in cocoa productivity has no effect on increasing environmental sustainability but has a negative impact, yet there is a positive and significant influence between cocoa productivity on farmers' welfare. This effect shows that an increase in cocoa productivity will have an impact on improving the welfare of farmers.</p> <p><strong>Keywords </strong>- <em>development, productivity, environment, welfare, contribution</em></p> <p><strong>Paper type </strong>– <em>Research paper</em></p> H. Mujirin M. Yamin, Eko Ganis Sukoharsono , Amin Setyo Leksono, Endah Setyowati Copyright (c) 2022 https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/702 Mon, 01 Aug 2022 00:00:00 +0000 INVESTORS’ SENTIMENT IN THE NIGERIAN STOCK MARKET: DOES COVID-19 MATTER? https://ijabs.ub.ac.id/index.php/ijabs/article/view/688 <p><strong>Purpose: </strong><em>Past studies have focused on psychological and macroeconomic factors as determinants of investor sentiment but the outbreak of the 2019 novel coronavirus disease (COVID-19) pandemic has brought to the fore the need to determine whether the pandemic matter or not, in shaping investors’ sentiment. Hence, this research aims to examine the role of COVID-19 in shaping investors’ sentiment in the Nigerian capital market. </em></p> <p><strong>Methodology: </strong><em>In determining whether COVID-19 matters or not in shaping investor’s sentiment in the Nigerian capital market, this study applied the Vector Error Correction Model (VECM) and Pearson correlation techniques to the analysis of the weekly time series data on covid-19 confirmed (positive), discharged and fatal cases and their relationships as well as impacts on the stock (capital) market investors’ sentiment in Nigeria for the period March 2, 2020, to October 25, 2020. </em></p> <p><strong>Findings: </strong><em>This study confirms a weak positive relationship between COVID-19 and investors’ sentiment in the Nigerian stock market. Furthermore, there is evidence that the discharged and fatal cases of COVID-19 have long-run significant positive impacts on investors’ sentiment in Nigeria, unlike the positive case which has a negative significant impact. In the short-run, however, COVID-19 positive cases have positive while discharged and fatal cases have negative non-significant effects on stock market investors’ sentiment in Nigeria.</em></p> <p><strong>Practical Implications: </strong><em>It is therefore concluded that COVID-19 cases are significant determinants of investors’ sentiment in the Nigerian stock market such that the effects of the pandemic are significant in shaping stock market investors’ sentiment in the country. It is high time the regulatory authorities, and investment community particularly investors considered the long-run implications of the current COVID-19 pandemic on their behavior and decisions. </em></p> <p><strong>Originality/Value: </strong><em>This is one of the very few studies in Nigeria that discount the influence of health pandemics such as the COVID-19 on the behavior of investors in the stock market in relation to sentiments. </em></p> Gbenga Festus Babarinde, Olusegun Adegoke Adewusi, Tajudeen Idera Abdulmajeed , Yusuf Hassan Haziel Copyright (c) 2022 https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/688 Mon, 01 Aug 2022 00:00:00 +0000 IT Skills Accountants: A Study on Job Ads https://ijabs.ub.ac.id/index.php/ijabs/article/view/675 <p><strong>Purpose </strong>— <em>This study aims to identify the IT skills required in the labour market for accounting staff, manager, and supervisor positions, and aimed to assist prospective accounting graduates to build the necessary skills to obtain the desired career.</em></p> <p><strong>Design/methodology/approach </strong>— <em>This study has utilized the content analysis method to analyze 543 job advertisements from the job street website. The data was then tested using the Kruskal Wallis test to determine the differences in the skill requirements between positions. </em></p> <p><strong>Findings </strong>—<em> The most in-demand skills across all positions are those associated with Microsoft Office and accounting software. The difference in needs at staff, supervisor, and manager positions was confirmed. </em></p> <p><strong>Practical implications </strong>— <em>This study informs prospective accounting graduates about the labour market’s skill requirements and is expected to raise graduates’ awareness and understanding, allowing them to prepare the skills required for the expected jobs.</em></p> <p><strong><em>Originality/value</em></strong><em> —This study contributes to the previous literature by identifying the intensity of the need for information technology skills in the current digital era through the percentage of needs. Framed in the signalling theory, the content analysis of the paper presents the comparison of skills required among different positions (staff, supervisor, manager).</em></p> <p><strong>Keywords </strong>— <em>accountant; content analysis; IT skills; job advertisement; data analytic; accounting software</em></p> <p><strong>Paper type </strong>— <em>empirical paper</em></p> Lidya Puspita Sari, Ani Suryani, Zetty Zahureen Mohd Yusoff Copyright (c) 2022 https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/675 Mon, 01 Aug 2022 00:00:00 +0000 EFFICACY TRAINING AS AN EFFORT TO INCREASE EMPLOYEE JOB ENGAGEMENT IN REVIEW OF EMPLOYMENT STATUS https://ijabs.ub.ac.id/index.php/ijabs/article/view/663 <p><strong>Purpose </strong>— <em>This study aims to determine the influence of self-efficacy training on employees 'job engagement while distinguishing employees' job engagement based on employment status for a similar field of work on employees of PT. Telkomunikasi Indonesia, Tbk in Surabaya. </em></p> <p><strong>Design/methodology/approach </strong>— <em>The research method that was used was comparative studies and designed using experimental design techniques (experiments). Sampling taking is done through the cluster sampling technique, which is taking two sample groups of employees. Research samples were taken from 60 respondents.</em></p> <p><strong>Findings </strong>— <em>This study indicates that the results of the independent t-test before being enforced on permanent and contract employees have a higher average job engagement value compared to permanent employees, with the same level of self-efficacy. After getting self-efficacy training employees, the value of T = -52.006 and P = 0,000 (p &lt;0.05) prove the existence of significant changes in employee work involvement after obtaining efficacy training. For contract employees, the value of t = -56.542 and p = 0,000 (p &lt;0.05) proves that employment contracts experience significant changes after receiving self-efficacy training for employees. The correlation coefficient value still explains that efficacy training has a relationship with a work engagement of 74.8%, with a 56% effective contribution to job engagement. For employee contracts the correlation coefficient value of 93.5%, which means the relationship between efficacy and work involvement is very strong, with the value of determination which proves the efficacy of 94.8% has an effect on increasing the work involvement of contract employees. </em></p> <p><strong>Practical implications </strong>— <em>To improve employee job engagement, a company can hold efficacy training both for permanent and contract employees.</em></p> <p><strong><em>Originality / Value</em></strong><em> -. Efficacy Training Has Impact or Influence on Job Engagement which is distinguished from employment status</em>.</p> <p><strong>Keywords </strong>— <em>Efficacy Training, Job Engagement, Employment. </em></p> <p><strong>Paper type </strong>— Research Paper</p> <p><em> </em></p> Sulastri, Noer Soetjipto, Arif Hidayat Copyright (c) 2022 https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/663 Mon, 01 Aug 2022 00:00:00 +0000 A Critical Review of Accountability from the Islamic Perspective: Phenomena, Position, and Alignment of Methodology https://ijabs.ub.ac.id/index.php/ijabs/article/view/652 <p>This study aimed to provide a critical review of currently developing conventional accountability. We hope to present an alternative Islamic perspective in viewing accountability. Accountability currently tends to be full of Materialistic, Egoistic, Secularistic, and Atheistic (MESA) traits contrary to Islamic principles. In Islam, accountability is perceived as reporting with no bad intention, such as deceits and manipulation. This study emphasized the phenomena of conventional accountability, how Islam perceives accountability, and research methods following the Islamic principles.</p> Eny Zuhrotin Nasyi'ah, Iwan Triyuwono, Ali Djamhuri Copyright (c) 2022 The International Journal of Accounting and Business Society https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/652 Mon, 01 Aug 2022 00:00:00 +0000 A Precise Description of the Economic Responsibility of the Department of Purchases and Storehouses according to the Concepts of Effectiveness and Efficiency: A New Initiative to Enrich the Thought of CSR https://ijabs.ub.ac.id/index.php/ijabs/article/view/653 <p><strong>ABSTRACT</strong></p> <p><strong>Purpose:</strong> This study aims to identify and describe the economic responsibility of PWD, based on the concepts of effectiveness and efficiency.</p> <p><strong>Method: </strong>To determine and describe the economic responsibilities of the departments that make up the FOS in any corporation, the concepts of effectiveness and efficiency in accomplishing the tasks assigned to those departments were chosen, taking into account the criteria for evaluating the level of quality of effectiveness and efficiency.</p> <p><strong>Result:</strong> Through the concepts of effectiveness and efficiency in completing tasks, this study was able to determine and describe the economic responsibility for PWD that was chosen to be the subject of this study, as follows: Providing the tangible and intangible needs for other departments included in the corporation’s FOS in a timely manner, with the specified specifications, and at the lowest possible cost.</p> <p><strong>Originality/Value:</strong> The idea of this study, which depends on the concepts of effectiveness and efficiency in performing tasks, can be adopted in defining and describing the economic responsibilities of the departments included in the FOS of any for-profit corporation. The economic responsibility of the departments lies in the extent of their commitment to the standards of effectiveness and efficiency in the performance of the tasks assigned to them. This study is an enrichment of the thought of CSR and it will be considered the starting point for many studies and research in this field.</p> <p><strong>Keywords:</strong> Corporate Social Responsibility. Economic Responsibility. Effectiveness and Efficiency. Functional Organizational Structure. Purchasing and Warehouse Department.</p> <p><strong>Abbreviations</strong>: Corporate Social Responsibility (CSR). Functional Organizational Structure\ Structures (FOS\ FOSs). Purchasing and Warehouse Department (PWD).</p> Younis A. Battal Saleh Copyright (c) 2022 The International Journal of Accounting and Business Society https://creativecommons.org/licenses/by-sa/4.0 https://ijabs.ub.ac.id/index.php/ijabs/article/view/653 Mon, 01 Aug 2022 00:00:00 +0000