https://www.ijabs.ub.ac.id/index.php/ijabs/issue/feed The International Journal of Accounting and Business Society 2024-06-03T11:41:38+00:00 Editor In Chief Prof. Eko Ganis Sukoharsono, SE, MCom-Hons, CSRS, CSRA, PH.D ijabs@ub.ac.id Open Journal Systems <p>The Accounting Department publishes the International Journal of Accounting and Business Society (IJABS), 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 not 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> https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/758 Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation 2023-05-22T04:01:51+00:00 Wulan Retnowati naulsmart@untirta.ac.id Sutrisno T sutrisnoT@gmail.com Erwin Saraswati erwinsaraswati@gmail.com Wuryan Andayani wuryanandayani@gmail.com <p><strong><em>Purpose</em></strong><span style="margin: 0px; padding: 0px;"><em>—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements,</em></span><em> with the audit committee as a moderating variable.</em></p> <p><strong><em>Design/methodology/approach </em></strong><em>—</em> <em>This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software.</em></p> <p><strong><em>Findings</em></strong><span style="margin: 0px; padding: 0px;"><em>—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure</em></span><em> and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect.</em></p> <p><strong><em>Practical implications </em></strong><em>—</em> <em>Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people</em><em>.</em></p> <p><strong>Originality/value </strong>— The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out.</p> <p><strong>Paper type </strong>—<strong> Research paper</strong></p> 2024-04-01T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/817 The Effect of Service Quality and System Quality on Online Registration Aplication on User Satisfaction with Usage Frequency as An Intervening Variable 2024-03-19T04:36:21+00:00 Erlan Anugrah Pratama erlanap17@gmail.com Eko Ganis Sukoharsono ekoganis@gmail.com Harun Al Rasyid harunalrasyid@gmail.com <p><strong>Purpose </strong>— This research aims to investigate the impact of system quality and service quality on user satisfaction, specifically examining the mediating role of usage frequency in an online registration information system for hospital queues.</p> <p><strong>Design/methodology/approach </strong>— This research used an analytic observational design with a cross-sectional approach. Data were collected from 96 patients attending a Private Hospital in Malang City from May to July 2022. The data were analyzed using multiple linear regression and path analysis, including the Sobel test and causal step.</p> <p><strong>Findings </strong>— The results of this research indicate that neither service quality (t-test statistic = -1.458, t-stat &lt; 1.96) nor system quality (t-test statistic = -0.448, t-stat &lt; 1.96) directly affected user satisfaction through usage frequency. This suggests that usage frequency does not mediate the relationship between service quality, system quality, and user satisfaction.</p> <p><strong>Practical implications </strong>— This research highlight the importance of service quality and system quality in online registration application services. Improving these aspects could enhance user satisfaction, even though usage frequency may not directly mediate this relationship.</p> <p><strong>Originality/value </strong>— This research contributes to the understanding of factors influencing user satisfaction in online registration systems for healthcare services. The findings suggest that service providers should focus on improving system quality and service quality to enhance user satisfaction, independent of usage frequency.</p> 2024-04-20T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/791 A Model of Quality Assurance and Audit Quality Based on International Standards for Internal Auditing 2023-10-13T07:37:27+00:00 Maher A. Al-Shmam Dr.maher_shmam@yahoo.com Ali Malallah Alsendy aliaudit1970@uomosul.edu.iq Hosam Alden Riyadh A.Alazeez hussam_19860@yahoo.com <p><strong>Purpose </strong>— <em>This study aimed to address the concept of internal audit quality and how to enhance and improve the quality of internal audit units in hospitals by identifying and designing a proposed new model based on the International Auditing Standard 1300 to ensure quality assurance and improve transparency and accountability. </em></p> <p><strong>Design/methodology/approach </strong>— <em>This study aims to achieve these objectives. Qualitative methods and semi-structured interviews using an inductive approach were adopted to cover the theoretical aspect of research and the deductive approach to develop a new model for a quality assurance and transparency program in hospitals in Iraq Mosul City.</em></p> <p><strong>Findings </strong>—<em>The findings of this internal audit division do not cover all hospital activities. In addition, it is not possible to apply standardized audit programs to the various units. Rather, the type of activities carried out by these units should be considered, whether service, economic, commercial, or agricultural. Thus, many factors improve the quality of internal auditing related to work procedures in the unit. Among the most important recommendations is implementing a quality assurance and transparency program in these hospitals to raise the quality of internal auditing and carry out its activities efficiently and effectively.</em></p> <p><strong>Practical implications </strong>—<em>This proposal can serve as a guide for later use by those authorities as they evaluate and determine the strength of the internal audit of any establishment, company, or governmental institution. Therefore, hospitals must apply the paragraphs that are not included in the program, and there should be greater interest in the paragraphs that are applied in a weak way to reach real integration of the quality assurance and improvement program, which enhances the quality of internal auditing on all hospital activities.</em></p> <p><strong>Originality/value </strong>—<em>This paper describes a quality assurance and transparency program in these hospitals to improve internal audits and efficiency.</em></p> 2024-04-20T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/724 Prophetic Tax Based on Kuntowijoyo's Thought 2023-08-11T05:48:27+00:00 Umaimah Umaimah umaimah@umg.ac.id Iwan Triyuwono iwant@ub.ac.id Roekhudin roe@ub.ac.id Lilik Purwanti lilik@ub.ac.id <p><strong>Purpose </strong>—<em>.</em> This research aims to formulate a tax concept based on Kuntowijo's thought.</p> <p><strong>Design/methodology/approach </strong>—<em>.</em> This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110</p> <p><strong>Findings </strong>— Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups.</p> <p><strong>Practical implications </strong>—<strong> </strong>It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia.</p> <p><strong>Originality/value </strong>—<strong> </strong>This article presents a tax concept that combines Religion with human thought.</p> 2024-05-20T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/825 Role of Product Quality, Need for Variety, Customer Satisfaction, and Switching Cost on Switching Behavior on Male Skincare Product 2024-06-03T11:41:38+00:00 suluk waseso segoro suluk.ws@gmail.com Yudie Haryanto Yudie.Haryanto@binus.ac.id gilang widya pramana Gilang.Pramana@binus.ac.id Evelyn Hendriana evelyn.hendriana@binus.ac.id <p><strong>Purpose</strong> — This study examines and analyses the influence of product quality, need for variety, customer satisfaction, and switching costs on customer switching intention in the men's skincare industry.</p> <p><strong>Design/methodology/approach—Descriptive associative research was utilized to test the hypotheses. Data were collected via an online survey, where samples were chosen using a purposive technique involving male skin care</strong> and grooming product customers in various major cities in Indonesia. A valid 418 responses were analyzed using PLS-SEM.</p> <p><strong>Findings</strong> — This study validated the significant effect of the need for variety, product quality, and customer satisfaction on customers switching intention. However, switching costs failed to moderate the relationship between customer satisfaction and switching intention.</p> <p><strong>Practical implications—</strong>Producers of men’s skincare products must satisfy their target customers by offering more product variety, ensuring their products meet customers’ requirements, and maintaining their product quality. They must also keep innovating to produce new products, as customers tend to switch to other brands offering a new variety of products.</p> <p><strong>Originality/value</strong> — It is one of a few studies focusing on the purchasing behaviour of men, particularly in emerging economies, despite the growing concerns of men about their appearance.</p> <p><strong>Paper type </strong>— <em>Research Paper</em></p> 2024-04-20T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/792 Analyzing the Impact of Economic Performance on the Interplay between Financial Management Strategies and Profitability in the Iraqi Context 2023-10-14T06:55:10+00:00 Hisham Noori Hussain AL-Hashimy hisham.hussain@uobasrah.edu.iq Yao Jinfang waterkeepmoving@163.com <p><strong>Purpose -</strong> This study examines how economic performance affects financial management approaches and profitability in Iraq's construction business. This research examines how financial management strategies affect profitability and economic success.</p> <p><strong>Design/Methodology/Approach</strong><span style="margin: 0px; padding: 0px;"><strong>—</strong>Construction project and site managers in Iraq were surveyed online for the study. Given the scope and magnitude of the research, this study's 85.3% response rate is impressive. In-depth statistical analysis was performed using Partial Least Squares Structural Equation Modelling (PLS-SEM), which</span> examined economic performance, financial management, and profitability.</p> <p><strong>Findings - </strong>The instance indicates that the lack of organization-wide integrated systems, common across enterprises, contributes to this problem. The major issue is that the organization's information systems strategy never expressly prioritizes KM-enabling schemes.</p> <p><strong>Practical Implications</strong><span style="margin: 0px; padding: 0px;"><strong>—</strong>The study's conclusions have major practical ramifications. Iraqi enterprises should prioritize resource optimization, cost control, and strategic financial planning </span>to improve economic performance. In addition, governments should promote building projects through incentives, subsidies, and tax policies that boost economic productivity and profitability. These policies are available here.</p> <p><strong>Originality/Value</strong><span style="margin: 0px; padding: 0px;"><strong>—</strong>This study adds to the literature by stressing economic performance as a mediator between financial management methods and profitability in Iraq's construction sector. It examines the dynamics of this link in Iraq's building sector. With the new data, firms may improve financial performance by making informed judgments and using efficient financial management procedures</span>.</p> 2024-06-24T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society https://www.ijabs.ub.ac.id/index.php/ijabs/article/view/726 Internalization Of Pancasila Value on Local Government Budgeting 2023-03-10T04:01:22+00:00 Rizky Firmansyah rizky.firmansyah.fe@um.ac.id Rosidi rosidi@ub.ac.id Zaki Baridwan zaki@ub.ac.id <p><strong>Purpose </strong>— <em>The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments</em>.</p> <p><strong>Design/methodology/approach</strong><span style="margin: 0px; padding: 0px;">—<em>This research uses a literature study approach. The data is analyzed by describing the facts, which is</em></span><em> then followed by analysis and provides a specific understanding and explanation.</em></p> <p><strong>Findings</strong><span style="margin: 0px; padding: 0px;">—<em>Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that can solve various problems caused by</em></span><em> discrepancies between expectations and achievements.</em></p> <p><strong>Practical implications</strong><span style="margin: 0px; padding: 0px;">—<em>Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation and justice, which in turn create general welfare for all Indonesian people.</em></span></p> <p><strong><em>Originality/value</em></strong><span style="margin: 0px; padding: 0px;"><em>—The study's results</em></span><em> provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia.</em></p> <p><strong>Paper type </strong>— <em>Conceptual Research</em></p> 2024-10-14T00:00:00+00:00 Copyright (c) 2024 The International Journal of Accounting and Business Society