Journal of Business Management and Accounting最新文献

{"title":"DOES ENVIRONMENTAL DISCLOSURE OF THE OIL AND GAS INDUSTRY COMPLY WITH THE GRI? EVIDENCE FROM INDONESIA","authors":"Nabila Qothrunada, Wuri Handayani","doi":"10.32890/jbma2023.13.2.1","DOIUrl":"https://doi.org/10.32890/jbma2023.13.2.1","url":null,"abstract":"The reporting of Corporate Environmental Responsibility (CER) shows the commitment of a company to minimize the negative impacts on the environment caused by its operations. This study attempts to analyze the level of compliance in terms of disclosure in CER reporting by companies operating in the oil and gas industry based on the GRI 300 Environmental Standards reporting guidelines. This study uses content analysis. The data were obtained from relevant documents: the annual and sustainability reports. The data were evaluated using coding techniques. The evaluation results show that Indonesia's oil and gas industry companies exhibit low-compliance in terms of disclosure in their CER reportingand a low compliance level in terms of regulations. Future research could investigate different sectors of the Indonesian economy to further analyze the practice of CER reporting in the country. Future research could also use other data sources for content analysis instead of annual and sustainability reports.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"228 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122103268","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}

{"title":"LEVERAGING ON PARTNERSHIP TO EXPOSE YOUTH TO SUSTAINABLE DEVELOPMENTS: A CASE STUDY","authors":"Zoel Ng, Philus George, Thomas","doi":"10.32890/jbma2023.13.2.5","DOIUrl":"https://doi.org/10.32890/jbma2023.13.2.5","url":null,"abstract":"The Sustainable Development Goals (SDGs) were adopted by the United Nations (UN) in 2015. They are a worldwide call to end poverty, protect the planet, and promote peace and prosperity for everyone by 2030. The 17 SDGs are interconnected and seek to strengthen the social, economic, and environmental dimensions of sustainable development. Malaysia is one of the countries committed to these global goals. In every situation, achieving the SDGs requires collaboration and resources from all parts of society, and youths are the part of the population that is most important in implementing the SDGs. To get young people involved in the planning and building of the country's sustainable development, it is important for different groups to work together. This article examines how partnerships can effectively help an organisation reach its goals and what the most important principles are when forming a partnership.  In this paper, the Malaysian Youth SDG Summit will be used as a case study.  The summit started with the support of 30 youth-based organisations and was backed up by the Malaysian Civil Society Organisation—SDG Alliance and the All-Party Parliamentary Group Malaysia—SDG. The Malaysian Youth SDG Summit, which began as a one-day event, has evolved into a year-long effort to develop the capacity of young people to become SDG competent through the Youth SDG Agent initiative. The study provides information on how to leverage partnerships to expose youth to sustainable developments, drawing on the case from the youth SDG Summit and youth SDG agents. The strength of the partnership has made a big difference in the brand's credibility, its exposure in the media, its network, its support for hardware, and its human resources. ","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125112222","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}

{"title":"CORPORATE TAX COMPLIANCE AND MEDIATING ROLE OF PERSONAL TAX COMPLIANCE AMONG MALAYSIAN IN-HOUSE TAX PROFESSIONALS","authors":"Nivakan Sritharan, Sahari Salawati, C. Choy, Sheung Sharon, Mohamed Ahmad Syubaili","doi":"10.32890/jbma2023.13.2.4","DOIUrl":"https://doi.org/10.32890/jbma2023.13.2.4","url":null,"abstract":"Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corporate tax compliance so far. Therefore, this study aims at investigating the link between the above two tax compliance behaviours and the mediating effect of the personal tax compliance behaviour of the in-house tax professionals on their corporate tax compliance behaviour. A sequential explanatory design is chosen to collect data from 392 in-house tax professionals through a survey questionnaire, and the findings obtained from the survey are supported further by the supplementary findings made by nine (9) tax experts from the tax authority, tax agency, and tax scholars of the institutions in Malaysia. Structural equation modelling is used to analyse the data taken from the findings that reveal that the factors that contribute to the tax compliance behaviour have strong influence on the personal tax compliance of the in-house tax professionals. Interestingly, their tax compliance behaviour strongly influences their corporate tax compliance as well. Further, the bootstrapping test reveals that personal tax compliance behaviour has a significant indirect effect on the corporate tax compliance. The empirical findings give a clue to the tax authorities to identify the root cause for the corporate tax non-compliance by investigating the decision makers’ tax compliance pattern. The researchers of the future studies are encouraged to follow the same method of data collection, along with the sequential explanatory design, and to consider the moderation effect of the financial constraints on the tax compliance behaviour.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125657605","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}

{"title":"ATTRACTING CUSTOMERS USING SUSTAINABILITY: A LOOK AT THE DATAI, LANGKAWI","authors":"Rozila Ahmad, Johan Eusoffe Abdullah, N. Zainol, A. Ramely","doi":"10.32890/jbma2023.13.1.3","DOIUrl":"https://doi.org/10.32890/jbma2023.13.1.3","url":null,"abstract":"As natural disaster becomes more common, environmental sustainability has begun to gain more attention. Many environmentalists originating from developed countries have been working towards creating awareness on global warming. Considering the conservation of the environment, the Datai’s target market is the nature lovers from rich and developed countries who are willing to pay more than RM1000 per night for a room. The objective of this case study is to discover the Datai’s sustainability initiatives in its effort to attract customers. Based on a semi-structured interview with the Datai’s Human Resource Director, it is discovered that the luxury resort that is rich in wildlife and faces the Datai Bay invested up to RM 2 million for environmental sustainability. The Datai sustainable environment initiative covers all aspects of life, addressing sustainability issues head on by raising awareness among schoolchildren, the local community, and visitors.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121502620","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}

{"title":"TINGKAH LAKU PELAJAR UNIVERSITI DALAM PENGGUNAAN, PERBELANJAAN DAN PELABURAN","authors":"Lai Wei Sieng, Preevetha Suresh","doi":"10.32890/jbma2023.13.1.6","DOIUrl":"https://doi.org/10.32890/jbma2023.13.1.6","url":null,"abstract":"Tingkah laku penggunaan, perbelanjaan, dan pelaburan dalam kalangan pelajar universiti sangat penting kerana di negara membangun seperti Malaysia, tingkah laku ini memainkan peranan penting sebagai pemangkin pertumbuhan dan pembangunan ekonomi. Penggunaan dan perbelanjaan mendorong pelaburan untuk mencetuskan pertumbuhan ekonomi negara. Kurang kajian yang difokuskan kepada tingkah laku kewangan pelajar universiti dan kebanyakan kajian ini tidak dilakukan secara teori dan hanya tertumpu pada faktor tunggal. Oleh itu, kajian ini adalah untuk mengetahui lebih lanjut mengenai pelajar universiti dan untuk mengisi jurang pengetahuan mengenai tingkah laku perbelanjaan, simpanan dan pelaburan mereka. Kajian ini menggunakan pendekatan kuantitatif di mana data untuk kajian ini diperoleh melalui kaedah tinjauan yang disasarkan kepada pelajar sarjanamuda Universiti Kebangsaan Malaysia (UKM). Sebanyak 300 set soal selidik telah diedarkan secara dalam talian. Hasil kajian mendapati rata-rata pelajar universiti menghabiskan lebih 30%  daripada duit pembiayaan mereka. Kajian ini juga mendapati bahawa kebanyakan pelajar universiti yang melabur di pasaran saham adalah berisiko dan majoriti pelajar universiti tidak gemar melabur dalam pelaburan berisiko tinggi. Kajian ini mencadangkan bahawa kaedah komunikasi yang lebih baik antara pelajar universiti dan institusi kewangan atau bank melalui media dalam talian seperti melalui e-mel dan komunikasi media sosial adalah salah satu langkah untuk memupuk sikap pelaburan dan penyimpanan dalam kalangan pelajar universiti.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114977403","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}

{"title":"COST OF GOVERNANCE AND ECONOMIC DEVELOPMENT: AN EMPIRICAL ANALYSIS OF PRESIDENCY, NATIONAL ASSEMBLY AND JUDICIARY EXPENDITURE IN NIGERIA","authors":"Adebowale Ogunsola","doi":"10.32890/jbma2023.13.1.2","DOIUrl":"https://doi.org/10.32890/jbma2023.13.1.2","url":null,"abstract":"It is expected that increase in cost of governance by government should bring about a commensurate increase in the level of economic development of a country, but this seems not to be the case in Nigeria. It is on this premise that the study investigated how cost of governance is related to economic development in Nigeria. The focus of the study is on how presidency expenditure, national assembly expenditure and federal judiciary expenditure are related to economic development (unemployment rate, gross domestic product per capita and inflation rate). The study used time series methodology and it covered a period of five years (2016-2020). The data for the study were obtained from Central bank of Nigeria Website and analyzed using inferential statistics. Findings from regression analysis showed that presidency expenditure and national assembly expenditure have negligible and insignificant relationship with unemployment rate. It was also found that judiciary expenditure is insignificantly and negatively related to unemployment rate. Moreover, results revealed that presidency expenditure and national assembly expenditure are negatively related to gross domestic product per capital, whereas there is a positive relationship between judiciary expenditure and gross domestics product per capital, although these relationships are significant. Besides, results showed that presidency expenditure is positively and significantly related to inflation rate. It was also found that there is insignificant positive relationship between national assembly expenditure and inflation rate. However, the study found that the relationship between judiciary expenditure and inflation rate is positive and significant. The study concludes that increase in presidency expenditure and national assembly expenditure tends to worsen economic development, while increase in judiciary expenditure may improve economic development in Nigeria. Therefore, it is recommended that government should reduce budget allocations to presidency and national assembly, while there should be increase in budget allocation to the judiciary to improve economic development.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121901608","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}

{"title":"THE IMPACT OF FORENSIC ACCOUNTING ON TAX PAYER ATTITUDE AND COMPLIANCE TOWARDS TAX EVASION WITHIN SMES IN THE NORTH EAST NIGERIA","authors":"Haruna Tijjani Haruna, A. Ibrahim, A. Yusuf, Abu Mohammed Ardo","doi":"10.32890/jbma2023.13.1.4","DOIUrl":"https://doi.org/10.32890/jbma2023.13.1.4","url":null,"abstract":"Income tax has contributed to a considerable amount of Nigeria's revenue generation, despite the fact that it is fraught with difficulties in both collection and execution. This study examines the impact of forensic accounting on tax payer attitude and compliance towards tax evasion within SMEs in the north east Nigeria. The study is cross-sectional, with data collected using simple random sampling. With the help of Smart PLS 3, partial least square structural equation modelling PLS-SEM on 102 responses was utilized to evaluate the data. The findings revealed that a forensic accounting check is required to address the issue of tax evasion in Nigeria to ensure a good attitude and compliance. Forensic Accounting (FA) improves Tax payers Attitude (TA) and Tax Compliance (TC) when they interact. Hence, when a taxpayer develops a positive attitude and comply with the tax laws, they are more likely to have a good financial record and the state would have better control over the tax evasion scale. In other words, small and medium enterprises (SMEs) in the Northeast are more inclined to tax commitment if they are checked, and if the government use their contributions toward improving their standard of living, this will develop a positive attitude toward the behaviour of taxpayers in the region. Therefore, the government should provide awareness on the uses of tax revenue through sustainable enterprise support, infrastructure, and social welfare.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130629797","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}

{"title":"KEBIJAKSANAAN DAN STRATEGI KEUSAHAWANAN ISLAM PASCA COVID-19","authors":"Syahrina Abdullah, Mohamad Khadafi Hj. Rofie","doi":"10.32890/jbma2023.13.1.5","DOIUrl":"https://doi.org/10.32890/jbma2023.13.1.5","url":null,"abstract":"Pandemik Covid-19 yang melanda pada awal tahun 2020 telah memberi impak besar kepada majoriti usahawan di Malaysia. Situasi pandemik yang berlarutan sejak tahun 2020 ini telah mencetuskan kelembapan ekonomi negara terutama kepada peniaga dan usahawan mikro, kecil dan sederhana. Pendekatan strategik dan dinamik yang ditekankan dalam agama Islam dilihat dapat memberi penyelesaian kepada individu dan usahawan yang berhadapan dengan kemelut ekonomi ketika dan pasca pandemik Covid-19. Kajian konseptual digunakan bagi mengenal pasti konsep kebijaksanaan strategi tokoh Islam iaitu dari sudut prinsip, etika, pengetahuan dan spiritual bagi menyelesaikan permasalahan pengurusan perniagaan dalam mendepani isu pandemik Covid-19. Kaedah dokumentasi digunakan untuk mendapatkan data yang berkaitan dengan kebijaksanaan strategi tokoh Islam dengan merujuk kepada Al-Quran, Hadis dan sejarah Islam sebagai sumber autentik dalam membina konsep ini. Strategi yang dibentuk ini mengutarakan kebijaksanaan tindakan usahawan Islam berteraskan panduan Illahi melalui prinsip, etika, pengetahuan dan spiritual. Kesimpulannya, konsep strategi yang diketengahkan dalam kajian ini wajar diikuti oleh para usahawan Muslim masa kini untuk menempa kejayaan berteraskan perspektif Islam dalam menguruskan diri, organisasi serta perniagaan.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127827203","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}

{"title":"THE IMPACT OF FINANCIAL DETERMINANTS ON MALAYSIAN REITS’ PERFORMANCE","authors":"Noor Adwa Sulaiman, Lee Kok Hing, S. Shahimi, S. Sulaiman","doi":"10.32890/jbma2023.13.1.1","DOIUrl":"https://doi.org/10.32890/jbma2023.13.1.1","url":null,"abstract":"Property investment in Malaysia has experienced tremendous growth and is considered one of the prime investments by investors due to its stable return growth over the years. This study examined the effects of six financial determinants (earnings per share, debts to assets, price-to-book value, dividend yield, market capitalisation, and return on equity) on the annual return of Malaysian Real Estate Investment Trusts (REITs). The common performance indicator of company can be seen in the percentage change in stock price plus when the dividend paid at the end of the year is used to measure the annual return performance of REITs. A total of 154 firm year observations for a sample of 14 Malaysian REIT companies were examined for a period of 11 years (2008-2018) from the Bloomberg terminal. Multiple regression analysis was used to analyse the data. Findings showed that there is a positive relationship between earning per share, price-to-book value and dividend yield and REITs’ annual return. On the other hand, this study showed that there is no significant relationship between debts to assets and REITs’ annual return. The results also showed that market capitalisation and return on equity are negatively related to Malaysian REITs’ annual returns. Overall, the results highlighted two key features. First, earnings per share and return on equity should be used by investors and management to assess the profitability and operational efficiency of REITS. Second, the investors should use dividend yield as one of the key investment criteria when assessing REIT investment decisions. This study contributed to the literature in REITs by increasing the effects of the explanatory power of financial determinants on REITs’ annual returns.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131820470","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}

{"title":"Vol 12 No 1 (2022)","authors":"","doi":"10.32890/jbma2022.12.1","DOIUrl":"https://doi.org/10.32890/jbma2022.12.1","url":null,"abstract":"","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125262890","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}