Journal of Indonesian Economy and Business最新文献_第7页

The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions 权力距离、道德强度和职业承诺对检举决策的影响

Journal of Indonesian Economy and Business Pub Date : 2020-05-20 DOI: 10.22146/jieb.55010

Florencia Pangestu, D. Rahajeng

{"title":"The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions","authors":"Florencia Pangestu, D. Rahajeng","doi":"10.22146/jieb.55010","DOIUrl":"https://doi.org/10.22146/jieb.55010","url":null,"abstract":"Introduction/Main Objectives: Whistleblowing decisions are one of the keys in fraud detection. Considering the rise of fraud cases in organizations, this individual action has a significant impact on organizational performance. Therefore, it is necessary to examine factors that influence the whistleblowing decisions of individuals. Background Problems: This study examines the effect of power distance, moral intensity, and professional commitment on the whistleblowing decision of undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM). Novelty: The novelty of our research is we are filling the gap in previous studies by using students as the population; most studies use employees (such as auditors) as the main population. We use students because they form the next fraud-fighting generation to enter the working environment. Therefore, their understanding and perceptions of whistle blowing activities are crucial. This research is considered to be the first micro-level analysis research in the areas. Research Methods: We adopted the survey method and analyzed it using a regression. We use purposive sampling on 189 undergraduate students from the accounting department. Findings/Results: Our findings indicate that power distance, moral intensity, and professional commitment simultaneously affect accounting students’ whistleblowing decisions. Power distance had a negative and significant effect, meanwhile professional commitment had a positive and significant effect and there was no significant effect of moral intensity toward the whistleblowing. Conclusion: Having professional commitment is essential for whistleblowing decision-making. It needs individual awareness and professional ethics, as well as improvements to people’s morals and values.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"22 1","pages":"144-162"},"PeriodicalIF":0.0,"publicationDate":"2020-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85246676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

A Charismatic Relationship: How a Kyai’s Charismatic Leadership and Society’s Compliance are Constructed? 魅力型关系:凯伊的魅力型领导与社会顺从是如何建构的?

Journal of Indonesian Economy and Business Pub Date : 2020-05-20 DOI: 10.22146/jieb.54705

A. Karim, Halim Purnomo, Fikriyah Fikriyah, Endah Nurhawaeny Kardiyati

{"title":"A Charismatic Relationship: How a Kyai’s Charismatic Leadership and Society’s Compliance are Constructed?","authors":"A. Karim, Halim Purnomo, Fikriyah Fikriyah, Endah Nurhawaeny Kardiyati","doi":"10.22146/jieb.54705","DOIUrl":"https://doi.org/10.22146/jieb.54705","url":null,"abstract":"Main Objectives: This study emphasizes the authority of a Kyai lies in the integration between the charismatic leadership and society’s compliance. The background problem of this study is whether charisma is fundamentally a result of the attributes of a leader, the situational circumstance, or a process of interaction between the leader and society? The novelty of this research is the concept of how a leader becomes charismatic and subordinates other people’s perceptions & compliance. The research method for this study is a quantitative method, with two variables and it is strengthened by a qualitative method with one variable. Qualitatively, the data about the charisma of leaders are collected through interviews, and it was then analyzed by screening, display, and interpretation. Quantitatively, the data about perception & the impact of a leader’s charisma are collected by use of a questionnaire, after the data passed the tests of validity, normality, linearity, percentage formula, average formula and then analyzed as well as hypothesis testing by a simple regression formula to determine the level of influence. The findings of this study are: (1) the seven efforts of a charismatic leader namely glory, blessings, confidence, obedience to the God, efficacy, having influence, and the ability to predict the future, (2) the society’s perception of the charisma of leaders is average and tends to be poor and (3) the impact of the leader’s charisma on society is only 19.9%, which shows it has a poor influence. Conclusion : The data agreed with the meaning of the term charismatic relationship. The implication of the results of this study is that society’s compliance with its leaders’ wishes is very dependent on the perception or relationship between them.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"18 3","pages":"129-143"},"PeriodicalIF":0.0,"publicationDate":"2020-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72457925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13

Team Monitoring, Does it Matter for Team Performance? Moderating role of Team Monitoring on Team Psychological Safety and Team Learning 团队监控，对团队绩效有影响吗?团队监控对团队心理安全和团队学习的调节作用

Journal of Indonesian Economy and Business Pub Date : 2020-05-20 DOI: 10.22146/jieb.54522

Tarman Budianto, Ely Susanto, Sari Sitalaksmi, Gugup Kismono

{"title":"Team Monitoring, Does it Matter for Team Performance? Moderating role of Team Monitoring on Team Psychological Safety and Team Learning","authors":"Tarman Budianto, Ely Susanto, Sari Sitalaksmi, Gugup Kismono","doi":"10.22146/jieb.54522","DOIUrl":"https://doi.org/10.22146/jieb.54522","url":null,"abstract":"Introduction: The use of work teams is a strategy that allows organizations to move faster and more proactively. Team performance is an interesting issue that needs to be studied more extensively. Background Problems: Team psychological safety and team learning have a positive effect on team performance. But in some of the literature, psychological safety has also been shown to have a negative impact on teams when team monitoring is low. This research was conducted to investigate the moderation role of team monitoring and the influence of team learning and team psychological safety on team performance. Novelty: This research contributes new insights related with team monitoring and its interaction to team learning and team psychological safety on team performance. Team psychological safety has been proven to be able to directly influence team performance indirectly through team learning, but we tested the two separately. Research Methods: This study involved 215 respondents who joined 38 teams. The collected data were analyzed using a regression analysis and bootstrap techniques. Findings: Team monitoring has been shown to have a moderate role in influencing team learning on team performance, but it has not been proven to influence team psychological safety on team performance. The learning and psychological safety of each team proved to have a direct effect on team performance. Conclusion: This paper can guide managers since, at a certain level team monitoring can improve team performance, but too much team monitoring actually has no effect on team performance. Managers need to consider team monitoring policies carefully, to optimizing team performance by managing team learning and building team psychological safety.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"09 1","pages":"81-96"},"PeriodicalIF":0.0,"publicationDate":"2020-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86230021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance? 内部审计和合规职能的特点会影响伊斯兰教法合规吗?

Journal of Indonesian Economy and Business Pub Date : 2020-05-20 DOI: 10.22146/jieb.54574

Laili Latifah Puspitasari, Wuri Handayani

{"title":"Do the Characteristics of Internal Audits and Compliance Functions Affect Sharia Compliance?","authors":"Laili Latifah Puspitasari, Wuri Handayani","doi":"10.22146/jieb.54574","DOIUrl":"https://doi.org/10.22146/jieb.54574","url":null,"abstract":"Introduction: This study aims to explore the relationship between the characteristics of an internal audit (IA) and a compliance function (CF) toward sharia compliance. Background Problems: The Sharia Supervisory Board (SSB), which is supposed to guarantee sharia compliance in Islamic banking, does not function properly. Consequently, the SSB delegates this supervision to the banks’ employees, so the compliance function and internal audit become common practices used to address any issues. Novelty: The majority of previous studies have examined the role/characteristics of the SSB in sharia compliance. On the other hand, few studies have examined the role/characteristics of IA and CF in sharia compliance. Therefore, this study was conducted to examine the characteristics of IA and CF toward sharia compliance. Research Method: The study utilized the seven Islamic banks in Indonesia which published their annual reports for the period from 2011 to 2018 as its research sample. The analysis technique used in this study is a multiple regression analysis. Results: The results indicated that IA and CF competencies had a positive effect toward the sharia compliance of Islamic banks in Indonesia. Conclusion: It is necessary to enhance the competencies of IA and CF staff through improving their professional qualifications, such as through education programs, certification and relevant training on the scope of sharia supervision. Such actions need to be done to support IA and CF staff in performing the comprehensive supervision of sharia compliance.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"25 1","pages":"97-111"},"PeriodicalIF":0.0,"publicationDate":"2020-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81883974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Bringing Virtual Communities into a Marketing Strategy to Create Purchase Intentions in the Social Media Era 将虚拟社区纳入社会化媒体时代创造购买意向的营销策略

Journal of Indonesian Economy and Business Pub Date : 2020-05-20 DOI: 10.22146/jieb.53261

R. F. Ayuni

{"title":"Bringing Virtual Communities into a Marketing Strategy to Create Purchase Intentions in the Social Media Era","authors":"R. F. Ayuni","doi":"10.22146/jieb.53261","DOIUrl":"https://doi.org/10.22146/jieb.53261","url":null,"abstract":"Introduction/main objectives : A virtual community is a new form of social interaction that provides an alternative way for connectivity and creativity. As the most favorite platform, social networking site is one of marketing objectives and strategies for global brands. The purpose of this study is to examine the antecedents (social eWOM, image, and trust) and consequences (purchase intention) of eWOM’s adoption. Background problem : Today, taking part in virtual communities is a must. People with the same interests share their experiences and become trustworthy referees for others. Understanding the effect virtual communities can have will help companies to expand their markets. Novelty: Social eWOM has a great impact, but no prior studies have examined the effect of social eWOM or a virtual community on image, trust, eWOM‘s adoption and purchase intentions, this study would be the first study that provides a comprehensive model using recent issues. Research methods : Purposive sampling was used to recruit 240 active participants in virtual communities in Indonesia. To collect the data, spreading questionnaire was conducted. SPSS and PLS 3 were used to analyze the data. Findings : The findings proved the relationship among social eWOM, image and trust. It also revealed that eWOM’s adoption affected purchase intentions. Surprisingly, image has no statistically significant effect on eWOM’s adoption. Conclusion : Well-managed social eWOM creates a better image, and increases trust, and eWOM’s adoption leads to an increase in the purchase intention. This study offers managerial insights to manage social eWOM from any virtual communities, to improve their image and trust. Finally, managers should maintain positive reviews, as this will also create an intention to purchase.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"53 1","pages":"112-128"},"PeriodicalIF":0.0,"publicationDate":"2020-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87918994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

THE INFLUENCE OF EARLY MARRIAGE ON MONETARY POVERTY IN INDONESIA 早婚对印尼货币贫困的影响

Journal of Indonesian Economy and Business Pub Date : 2020-03-23 DOI: 10.22146/jieb.42405

W. Rahayu, H. Wahyuni

{"title":"THE INFLUENCE OF EARLY MARRIAGE ON MONETARY POVERTY IN INDONESIA","authors":"W. Rahayu, H. Wahyuni","doi":"10.22146/jieb.42405","DOIUrl":"https://doi.org/10.22146/jieb.42405","url":null,"abstract":"Introduction/Main Objectives: The aim of this study is to analyze the influence of early marriage on monetary poverty in Indonesia. Background Problems: Recent studies on early marriage show that the prevalence of early marriage in Indonesia reached 13.5 percent (Marshan et al., 2013) and that early marriage exacerbates poverty, which causes an increase in the economic burden on the family (Djamilah, 2014), an increase in family harassment, divorce and individuals not continuing with their schooling (Putranti, 2012), and an increase in the chance of poverty by 31 percent in the United States (Dahl, 2010). However, most studies are qualitative studies. Research Methods: This study uses recent data from the Indonesian Family Life Survey (IFLS), year 2014; with the sample being women who get married for the first time at less than 18 years old as a proxy for early marriage; and monthly per capita income as a measurement of monetary poverty. This study employs a binary method for the binary dependent variable which is whether the women experience monetary poverty. Findings/Results: The result shows that the prevalence of early marriage in Indonesia has reached 16.36 percent. Among those, 46.61 percent of the women who marry in their teens (before 18 years old) do not complete the mandated nine years of basic education, and 52.35 percent of the women who were married at an early age do not have a health insurance card. The results of the binary probit model show that early marriage does not affect the possibility of a woman experiencing monetary poverty. It means that early marriage does not influence the monthly per capita income of the women. Conclusion: The results of this study imply that other measurements of poverty may need to be considered. Therefore, the policies that are aimed at reducing early marriage should consider the impact of other factors on poverty.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"20 1","pages":"30-43"},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83320747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

THE INFLUENCE OF TAX EDUCATION IN HIGHER EDUCATION ON TAX KNOWLEDGE AND ITS EFFECT ON PERSONAL TAX COMPLIANCE 高等教育中税收教育对税收知识的影响及其对个人纳税合规的影响

Journal of Indonesian Economy and Business Pub Date : 2020-03-23 DOI: 10.22146/jieb.54292

Dedi Kurniawan

{"title":"THE INFLUENCE OF TAX EDUCATION IN HIGHER EDUCATION ON TAX KNOWLEDGE AND ITS EFFECT ON PERSONAL TAX COMPLIANCE","authors":"Dedi Kurniawan","doi":"10.22146/jieb.54292","DOIUrl":"https://doi.org/10.22146/jieb.54292","url":null,"abstract":"Introduction/Main Objectives: This study has three objectives. First, to analyze whether tax education during higher education influences individual tax compliance through increased knowledge about taxation. Second, to explore the implementation of tax education in universities. Third, to identify the cooperation between universities and the Directorate General of Taxation in order to improve individuals’ tax compliance. The research method used in this study is a mixed-method. Background Problems: In previous studies the educational variables have been measured from the level of the education of the respondents (diploma, undergraduate, and postgraduate), not on the application of courses in tertiary institutions, so that they do not reflect if the respondents received any tax education. Research Method: The approach used in this mixed-method is a convergent parallel one. In a parallel convergent approach, the author collects each item of quantitative and qualitative data simultaneously, and then the data are analyzed. Findings/Results: The results of a survey of 100 students who regularly attend night classes held at the Politeknik Negeri Batam (Polibatam), who have fulfilled the requirements to be taxpayers, indicate that tax education has a significant effect on tax compliance. Then, the indirect effect of tax education through tax knowledge also significantly influences tax compliance. The results of quantitative research are also supported by the results of interviews with two students, two tax lecturers, and one employee of the Directorate General of Taxation. Conclusion: The results of this study are also in line with the social learning theory, where the environment influences cognition and behavior. From the theory, it can be concluded that tax education can increase tax knowledge and influence taxpayers’ compliance behavior.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"9 1","pages":"57-72"},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89119862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 15

THE EFFICIENY OF VILLAGE GOVERNMENT SPENDING IN INDONESIA: A META-FRONTIER ANALYSIS 印尼乡村政府支出效率:元前沿分析

Journal of Indonesian Economy and Business Pub Date : 2020-03-23 DOI: 10.22146/jieb.44660

Tengku Munawar Chalil

{"title":"THE EFFICIENY OF VILLAGE GOVERNMENT SPENDING IN INDONESIA: A META-FRONTIER ANALYSIS","authors":"Tengku Munawar Chalil","doi":"10.22146/jieb.44660","DOIUrl":"https://doi.org/10.22146/jieb.44660","url":null,"abstract":"Introduction: This study aims to measure the efficiency of village government spending and examine the effects of village transfers ( Dana Desa ) and institutional properties on its efficiency. Background Problems: The village law has endowed extra grants to village governments, which questions if the villages are prepared to adequately handle large increases in funding. Novelty: While previous studies address the misappropriation in spending within the municipal dimension, this study explores the spending efficiency of the autonomous sub-municipal governments and explains the impacts of both lump-sum grants and bureaucracy factors on spending efficiency. Research Methods: This study analyzes the Indonesian 2014 Village Governments’ dataset, using the meta-cost frontier in order to measure village spending efficiency, then it probes the causal impacts of endowed fiscal transfers and bureaucratic factors on the obtained efficiency. Findings/Results: The results suggest that granting direct transfers would exacerbate the spending inefficiencies of autonomous villages. Administrative factors such as a large bureaucracy and a lack of bureaucratic capacity within the body of village governments positively affect spending inefficiencies. Conclusion: The result of this research reflects that there is a need to evaluate the village governance policy to increase spending efficiencies, specifically focusing on the adequacy of village institutions to handle village transfers.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"10 1","pages":"1-16"},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87694535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

WELFARE IMPACT OF HIGH-NUTRIENT FOOD PRICE INCREASE ON INDONESIAN HOUSEHOLDS: IS THERE ROLE FROM OWN-FARM PRODUCTION? 高营养食品价格上涨对印尼家庭福利的影响:自有农场生产是否有作用?

Journal of Indonesian Economy and Business Pub Date : 2020-03-23 DOI: 10.22146/jieb.50424

R. Umaroh, E. Pangaribowo

{"title":"WELFARE IMPACT OF HIGH-NUTRIENT FOOD PRICE INCREASE ON INDONESIAN HOUSEHOLDS: IS THERE ROLE FROM OWN-FARM PRODUCTION?","authors":"R. Umaroh, E. Pangaribowo","doi":"10.22146/jieb.50424","DOIUrl":"https://doi.org/10.22146/jieb.50424","url":null,"abstract":"Introduction/Main Objectives: Significant price increases in food items and uncertainty in the market probably have a severe impact on society, and especially on low-income households. Background Problems: The increases in food prices could have a large impact on the economy and specifically on households. Thus, this study was conducted to investigate what the demand for food, specifically high-nutrient food items, and the impact on welfare are like in Indonesian households when food prices rise. Novelty: There is a great deal of empirical research into the impact of food price changes on household welfare, however studies that have focused on high-nutrient commodities, in particular on self-produced food, are still limited. Many of the previous studies used cross-sectional data for one period but this study used two-wave longitudinal data. Research Methods: Using a large sample of data from the Indonesian Family Life Survey (IFLS), this study employed the quadratic almost ideal demand system (QUAIDS) to identify the demand pattern and applied compensating variation (CV) to understand the impact of soaring food prices on welfare changes. Findings/Results: Overall, the analysis of the impact notes that when prices increase, all household groups would experience welfare losses. The poorest households would experience less of a welfare loss than the richest households, while a larger welfare loss is suffered by households in Java and rural areas. Conclusion: For the low-income households, having their own productive farms could overcome any economic shocks threatening them. Thus, the government should support small-scale farming through such strategic policies as giving them assistance and training in how to manage a small farm.","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"1 1","pages":"17-29"},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75696631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

DO MICRO SMALL MEDIUM ENTERPRISES (MSMES) NEED MODERN MANAGEMENT ACCOUNTING TECHNIQUES? AN INDONESIAN PERSPECTIVE 中小微企业需要现代管理会计技术吗?印尼视角

Journal of Indonesian Economy and Business Pub Date : 2020-03-11 DOI: 10.22146/jieb.53119

Amanda Acintya

{"title":"DO MICRO SMALL MEDIUM ENTERPRISES (MSMES) NEED MODERN MANAGEMENT ACCOUNTING TECHNIQUES? AN INDONESIAN PERSPECTIVE","authors":"Amanda Acintya","doi":"10.22146/jieb.53119","DOIUrl":"https://doi.org/10.22146/jieb.53119","url":null,"abstract":"Introduction: Management accounting practices (MAPs) have long been recognized as a subject of interest with regards to business performance, including for Micro Small Medium Enterprises (MSMEs). Despite the significant role of this sector in emerging countries, there is a dearth of research into the practical implementation of MAPs. Background Problems: The purpose of this paper is to gain a general understanding of whether modern and traditional MAPs, in the MSMEs’ context, are on an equal footing in terms of usage and perceived importance. We adopt the management accounting (MA) evolution model to structure this research. Novelty: This study contributes by tracing the adoption of MAPs as an indicator of the MSMEs’ need for MA information. Within an academic and regulatory framework, this study is believed to provide an important contribution for academicians, practitioners and the government. Research Methods: We conducted an attended survey of 34 MSMEs around Yogyakarta and used the simple yet meaningful statistical technique of descriptive analytics. Findings/Results: The findings indicate that traditional MAPs (the ones in IFAC stages 1 and 2) were found to be marginally better implemented than the modern MAPs (IFAC stages 3 and 4). We compute the difference of two proxies: extent of implementation (EI) and perceived importance (PI) as an indicator of the gap in their operationalization. We found that as the IFAC stage moves along to the modern MAPs spectrum, the average difference between EI-PI also moves up accordingly. Conclusion: Hence, despite the better implementation of traditional MAPs among the MSMEs, it does not eliminate the opportunity for the increasing usage of modern MAPs in the future. ","PeriodicalId":31597,"journal":{"name":"Journal of Indonesian Economy and Business","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85352327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0