Repository Universitas Pakuan

Detail Karya Ilmiah Dosen

Hasri Mustafa, Retno Martanti Endah L

Judul : A Review of the Agriculture Literature in Malaysian and Indonesian Accounting Journals

Abstrak :
Abstract:

This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural

literature. This

discussion was based on two well

-

known Malaysian accounting journals and many were referred

from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting

Journal (AJBA), and three Indonesian accounting journals namel

y Economic & Financial Studies (SEZ) , Gadjah

Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR

and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are

the

most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ,

Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial

Accounting, and Reporting Audit are the most

widely published topics. This article proposes peculiarities, non-

company and non

-professional attributes as opportunity-

researched variable fields for future agricultural studies.

This article concludes with a reminder of the direction that leads to Mala

ysian and Indonesian accounting research,

including the ontological difference between agricultural studies and accounting minutes while the latter seeks to

fulfill generalizations, company attributes and stereotyped-

research

-variable professionals. It was

concluded there is

no difference in the average number of journals published in Malaysia and Indonesia with the t test

.

Keywords:

Accounting, agriculture, opportunity, stereotype, Malaysia and Indonesia

Tahun : 2021 Media Publikasi : Jurnal Internasional

Kategori : Jurnal No/Vol/Tahun : 2 / 3 / 2021

ISSN/ISBN : 2682-9142

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
References [1] J. Hooks and R. Stewart, “The changing role of accounting: From consumers to shareholders,” Crit. Perspect. Account., vol. 29, pp. 86–101, 2015, doi: 10.1016/j.cpa.2015.03.001. [2] M. Messner, “Accounting practice,” Foreign Exch. Options, pp. 355–381, 1998, doi: 10.1016/b978-1-85573- 253-7.50022-3. [3] R. K. Elliott and P. D. Jacobson, “The evolution of the knowledge professional,” Account. Horizons, vol. 16, no. 1, pp. 69–80, 2002, doi: 10.2308/acch.2002.16.1.69. [4] R. H. Juchau, “Accounting developments and implications for farm business.” [5] M. Giraudeau, “The farm as an accounting laboratory: an essay on the history of accounting and agriculture,” Account. Hist. Rev., vol. 27, no. 2, pp. 201–215, 2017, doi: 10.1080/21552851.2017.1314014. [6] Deutsche Lufthansa AG, “Sustainability report,” Dtsch. Lufthansa AG, p. 120, 2014, doi: 10.1016/j.jembe.2007.06.028.

URL : https://publisher.uthm.edu.my/ojs/index.php/jstard/article/view/7513

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Detail Karya Ilmiah Dosen

Hasri Mustafa, Retno Martanti Endah L

Judul	:	A Review of the Agriculture Literature in Malaysian and Indonesian Accounting Journals
Abstrak	:	Abstract: This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well - known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namel y Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non- company and non -professional attributes as opportunity- researched variable fields for future agricultural studies. This article concludes with a reminder of the direction that leads to Mala ysian and Indonesian accounting research, including the ontological difference between agricultural studies and accounting minutes while the latter seeks to fulfill generalizations, company attributes and stereotyped- research -variable professionals. It was concluded there is no difference in the average number of journals published in Malaysia and Indonesia with the t test . Keywords: Accounting, agriculture, opportunity, stereotype, Malaysia and Indonesia
Tahun	:	2021	Media Publikasi	:	Jurnal Internasional
Kategori	:	Jurnal	No/Vol/Tahun	:	2 / 3 / 2021
ISSN/ISBN	:	2682-9142
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	References [1] J. Hooks and R. Stewart, “The changing role of accounting: From consumers to shareholders,” Crit. Perspect. Account., vol. 29, pp. 86–101, 2015, doi: 10.1016/j.cpa.2015.03.001. [2] M. Messner, “Accounting practice,” Foreign Exch. Options, pp. 355–381, 1998, doi: 10.1016/b978-1-85573- 253-7.50022-3. [3] R. K. Elliott and P. D. Jacobson, “The evolution of the knowledge professional,” Account. Horizons, vol. 16, no. 1, pp. 69–80, 2002, doi: 10.2308/acch.2002.16.1.69. [4] R. H. Juchau, “Accounting developments and implications for farm business.” [5] M. Giraudeau, “The farm as an accounting laboratory: an essay on the history of accounting and agriculture,” Account. Hist. Rev., vol. 27, no. 2, pp. 201–215, 2017, doi: 10.1080/21552851.2017.1314014. [6] Deutsche Lufthansa AG, “Sustainability report,” Dtsch. Lufthansa AG, p. 120, 2014, doi: 10.1016/j.jembe.2007.06.028.
URL	:	https://publisher.uthm.edu.my/ojs/index.php/jstard/article/view/7513