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This article argues that accounting practice is complex. The determination to implement a particular type of accounting practice is not a simple task. It is a decision that necessitates thorough considerations involving knowledge, human needs and interests, and situations surrounding the decision maker. The decision process itself thus represents complex activities. To ease understanding of this complexity, this study suggests to use metaphor, Javanese Language Speech Level metaphor. Metaphor, many have argued, helps to highlight and explain the core idea of a study, and to understand the nature, the significance, and the social dimensions of the phenomena being investigated. In sustaining its arguments, this study provides an illustration of some accounting practices that satisfy the appropriateness of Javanese language as metaphor.

One of the most important issues arising from the 2006 Java earthquake is that many of the Javanese houses were easily collapsed or badly damaged due to the quake. The failure of the vernacular houses was also believed to be a principle factor in causing the casualties. As a replacement, the government built reconstruction houses which differ in form, size and structure to the earlier houses. Intensive campaigns were conducted to encourage and support the construction of compacted dwellings with brick walls and concrete frame systems. In view of the fact that the collapsed houses were comprised of many of the various types of Javanese vernacular structures in the area, including the recent well known reinforced concrete frame type, uncertainty in deciding which house is really fulfill the need of the people has emerged. Even though the new houses are thought to be more stable in respect of earthquake safety, the other values in housing should be examined and reassured.

The comparative study presented in this paper, is based on a housing quality assessment method, which employs using an adaptation of Maslow's theory. Here, an interpretation related to the housing aspects in respect of the specific grading method is proposed. Following the earthquake, all Javanese house types were examined from the old traditional housing to the newly built houses. Aspects of evaluating the quality are considered according to local requirements and needs in respect of how the houses had been built according to the climate, needs, customs, safety, security, utility and comfort. This was done in order to compare the developments and changes in quality of the various types of housing. The result of the assessment applied to the houses shows that the Javanese housing quality is constantly changing over time for particular reasons. Unfortunately, according to this study, the overall quality of Javanese houses is currently, for some reason, in a downward trend.

This paper aims to provide an overview of existing condition, rules and implementation of CSR and create harmony models of corporate social responsibility (CSR) between regulation, Javanese culture values and universal principles, to fill the lack of CSR regulation in Indonesia.

This study is based on sociology legal research. The regulations and principles have been studied by using the approach of law and social sciences. That characteristic is descriptive evaluative. The primary data are taken from interview with the senior source relations of PT Pertamina Hulu Energi (PHE) in Jakarta, President Director of PT Rosalia Indah Group in Surakarta and Your Honour Prince of Surakarta Hanadiningrat Kingdom. Secondary data are obtained from the review of the literatures pertaining to the material. Secondary data consist of legal materials such as regulations, books, papers and other references. Data analysis technique use theoretical interpretative.

CSR is implemented by company only for lifting the image. CSR fund allocation is still a company’s secret, and it becomes evidence of the lack of transparency for companies to manage and provide social cost to society. It can also be found that some companies collect donations from the public for disaster relief, but in the distribution of aid, they use the name of a CSR company. There is polarization in the implementation of CSR. A government- owned company is already bound by the provisions of the Regulation of the Minister of state-owned enterprises.

This paper discusses the CSR implementation in Indonesia and it creates a model of accountability of CSR to fill the legal vacuum that occurs at this time. This paper formulates a good relation between traditional Javanese value, government regulations and universal CSR principle.

There remains a mismatch between the Javanese values of philosophy with the positive regulatory norms that result in the implementation of CSR only to meet the requirements of the positive regulatory norm and ignore the obligations involved and to aid the prosperity of the public society.

Communities around a company have not been able to enjoy the advantages of the company. Communities should fight for their own lives without being dependent on or being supported by a company’s existence.

This research combines the Javanese values with the positive legal regulations in the implementation of CSR in Indonesia. This research has not been conducted by the others. This research will provides benefits on the idea of imposing sanctions on the non-implementation of CSR, not only through positive legal regulations but also through social sanctions embodied in the Javanese values.

This study aims to examine the moderating effect of firm age and size on the relationship between network characteristics (network centrality, network density and tie strength) and firm performance. This study also aims to investigate the difference in the effect of network characteristics on the firm performance of Javanese and Minang ethnic enterprises.

An explanatory research design was adopted, which involved a survey in the form of a structured questionnaire of target owners and managers of 34 Javanese ethnic enterprises in North Sumatra, Indonesia and 100 Minang ethnic enterprises in Yogyakarta, Central Java, Jakarta and Bogor, Indonesia. The data is analysed using structural equation modelling.

The findings of this study confirm resource dependency and social capital theory. Network centrality, network density and tie strength have a significant effect on firm performance. The results also show support for the moderating role of firm age on the relationship between network characteristics and firm performance. The moderating role of firm size is not supported. The comparative test of the influence of the three network characteristics on ethnic enterprise performance confirms that Javanese ethnic enterprises have identity-based networks, while Minang ethnic enterprises use calculative-based networks.

The originality of this study lies in the investigation of the role of family and external partners in the running of ethnic enterprises at start-up and during the growth phase. The definition of “family” is based on a kinship perspective due to the specificity of Asian cultures, particularly in Indonesia. Of the hundreds of tribes in Indonesia, the Javanese and Minang were chosen because both are well-known as entrepreneurial tribes, have unique cultural values and have active migrants to other provinces.

Indonesia was chosen to be a site of study on leadership style due to its high economic growth potential. The primary objectives of this study are twofold. This paper aims to, first, explore the leadership styles of Indonesian managers and investigate whether the full range leadership theory by Bass (1985), i.e. transformational, transactional and laissez-faire leadership, is applicable in the Indonesian context and second, investigate whether there are differences in leadership styles among Indonesian managers, as Indonesian people are composed of over 300 ethnicities.

Respondents were asked to rate their direct bosses on leadership and their perceived performance on an multifactor leadership questionnaire. In all, 425 Indonesian managers participated in the study. Multiple regression and t-test were used to address the above research questions.

Results indicated that the full range leadership theory is applicable in the Indonesian context, in which Indonesian people generally rate their superiors who use transformational leadership higher than those who use transactional and laissez-faire leadership. Ethnic differences in leadership style were found between that of Padang and Javanese and of Padang and Chinese. Padang managers, whose cultural values are quite unique, seem to practice more transformational leadership and contingent reward, which is a positive reinforcement in transactional leadership.

Common method bias may occur due to the single source of data, i.e. subordinates. The confidentiality of the survey helps reduce the bias as subordinates could evaluate their bosses in a true manner. In addition, categorizing ethnicities among Indonesians is not an easy task. A finer distinction of ethnicities is certainly needed in future research.

The results are useful for human resource department in selecting the potential leaders, as transformational leaders are generally more preferable. In addition, the findings shed some light on the effective leadership styles of Indonesian managers perceived by their subordinates.

One major theoretical contribution of this study is a proof of the applicability of the full range leadership theory by Bass (1985) in Indonesian work setting. It confirms the extension of the theory’s universality. A unique theoretical contribution of this study is its being the first study that addresses the ethnic differences in leadership style in Indonesia.

This research intended the utilization of Javanese turmeric (0.4% w/v) as a kombucha substrate and analysis of its hepatoprotective activity, in comparison against nonfermented Javanese turmeric beverage (JTB) and black tea kombucha.

Forty-two healthy male Balb/c mice (two- to three-week-old, 20–30 g) were divided into six groups with seven replicates each. The treatments were normal diet, normal diet + Javanese turmeric kombucha (JTK), normal diet + diethylnitrosamine (DEN), DEN + JTB, DEN + JTK, DEN + black tea kombucha. Kombuchas and JTB were given at 0.3 mL/20 g BW/d. DEN was induced intraperitoneally at a dose of 100 mg/kg. Observed biomarkers were blood serum glutamate pyruvate transaminase (SGPT) and serum glutamate oxaloacetate transaminase (SGOT) activity, serum malonaldehyde (MDA), as well as liver histology. Data were analyzed using analysis of variance.

Among DEN-induced groups, JTK significantly (p < 0.05) diminished the level of blood SGPT, SGOT and serum MDA. JTK also had lower blood SGPT (8.604 ± 2.195 U/L) and serum MDA levels (2.884 ± 0.083 nM/mL) compared to the normal group (8.604 ± 2.195 U/L and 5.050 ± 0.998 nM/mL, respectively). JTK also produced the least damaged liver-cell numbers.

JTK demonstrated better hepatoprotective activity compared to JTB.

Writing of Asante death rituals, Bonsu and Belk (2003) argue that contrary to prevailing theory, identity (re)construction projects do not necessarily end at death. They argue that conspicuous consumption at Asante funerals provide a means for the active renegotiation of identity for both the bereaved and the deceased, offering a continuity of relationship.

‘Javanese culture’ often is associated with ‘patrimonialism’ at its worst, that is, as a prelude to predation. Yet a closer look at some of the well-known court-centred serat (mystical songs) and babad (chronicles) written in Central Java during the late 18th and the 19th centuries provide us with a very different picture. Pujangga (court-poets) crafted sophisticated imaginings of the negara: the State, or rather the domain of both moral and political authority. In territorial terms, they made a distinction between what the ruler could freely dispose of and what he could not alienate. Moreover, the very process of the imperial expansion of the negara under the reign of Sultan Agung (r. 1613–1646) led to the birth of a group of ‘government specialists’: the service nobility of the priyayi. This group held a view of legitimate authority running contrary to any despotic temptation: for the priyayi, exercising power was an art, a craft involving skills that had to be learnt, whereas for the para bangsawan (members of the blood nobility), power was something to be possessed by virtue of the fame of a family name. Yet, during the colonial period, Dutch Orientalists, colonial administrators and high-ranking Javanese Regents came to give a wholly distorted view of this old priyayi conception of power, turning it into the cultural alibi of imperial authoritarianism.

The purpose of this paper is to investigate how consumers from a developing country background such as Indonesia make local fresh food decisions for daily eating.

The use of the means-end chain approach is utilized as a measure of attributes, consequences and values of locally produced products.

For Javanese ethnic group in Indonesia, “save money” and “health benefits” are identified views that motivate consumers purchasing their local foods.

Although investigating the largest ethnic groups in Indonesia, the results of this study cannot be generalized to all Indonesian consumers and a larger sample needs to be studied to generalize the results to the wider population of Indonesia.

It is better for the Government to promote local food policies that is based on identified motivations of consumers. “Save money” and “health benefits” themes can be used as the central messages for the development of advertising strategies.

This study identifies the Javanese motivations for buying local foods and examines the motivation differences between rural and urban locations. This is providing views for the Government and individual businesses use to.

This study aims to provide insight into the meaning and perceptions of leadership and its subsequent management control system (MCS) practices in family business in less developed countries. More specifically, the study attempts to understand the cultural context of family business and its importance in developing its leadership and MCS, the production and reproduction processes of the culture into the MCS and the resulting MCS.

We shared the view that organizational reality is negotiated and constructed by collective participants’ consciousness. The study used interpretive case study. Interviews, observation and documentary analysis were used to collect the data.

Leadership and MCS of family business is embedded in its societal culture. A leader–owner is not a creator but a mere manager of organizational culture because he/she is also a product of the societal culture. The owner and his/her inner circle (family and non-family members) may collectively play crucial roles in producing and reproducing the legitimate MCS based on the extended family concept. In this sense, cultural control based on shared family norms is the most dominant one and simplifies process and result controls. However, business pragmatism may go hand-in-hand with the culture in giving room for MCS transformations.

The family business under study is still run by the family’s first generation, has no subsidiaries and is embedded in Javanese paternalistic culture. Although rich in details, the sample size of the study is a limitation.

This study encourages the owners of a family business to consider the use of strong cultural control along with bureaucratic controls to create a sustainable organisation.

This study offers insight to help understand and explain how leadership and MCS practices in family business are embedded in broader societal culture in less developed countries.