Articles
<![CDATA[PENGEMBANGAN BAHAN AJAR BERBASIS KASUS (CASE BASED) PADA MATA KULIAH ASPEK HUKUM EKONOMI DAN BISNIS ]]>
<![CDATA[Mentari, Sriyani]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i1.6053
<![CDATA[Penelitian ini bertujuan untuk  mengembangkan bahan ajar berbasis kasus pada mata kuliah Aspek Hukum Ekonomi dan Bisnis. Pengembangan bahan ajar menggunakan model rancangan Borg&Gall yang dimodifikasi dalam 10 langkah prosedur pengembangan. Kegiatan utama penelitian ini meliputi (1) merancang dan mengembangkan bahan ajar, dan (2) memvalidasi serta merevisi bahan ajar. Bahan ajar dirancang dalam 11 (sebelas) bab, di mana setiap bab terdiri dari komponen: contoh kasus, apersepsi, tujuan pembelajaran, materi, dan soal latihan. Validasi bahan ajar dilakukan oleh dua orang validator yang memiliki kompetensi di bidang hukum bisnis. Hasil validasi bahan ajar menunjukkan bahwa: contoh kasus yang digunakan sudah relevan dan orisinil serta dapat memotivasi mahasiswa untuk berpikir kritis. Penyajian materi pembelajaran berdasar urutan dari yang mudah sampai sulit dan dapat mencapai tujuan pembelajaran. Secara keseluruhan hasil validasi dapat disimpulkan bahwa bahan ajar layak dan valid serta dapat dilakukan uji coba pada tahap berikutnya.]]>
<![CDATA[The Analysis of Computer Based Test (CBT) Implementation: A Phenomenological Study ]]>
<![CDATA[Fitriyah, Sofiyatul]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i2.11230
<![CDATA[The purpose of this research is to describe the planning, implementation, and obstacles in implementing CBT. It is a qualitative research using phenomenological approach. The subjects of this research are Accounting teachers and students in Vocational High School 1 Turen. The method for collecting the data are interview and documentation. The validation of data was conducted by the triangulation of sources. Data analysis using Miles and Huberman technic. The research shows that (1) Planning Computer Based Test (CBT) for midterm and final test includes the formulation of objectives, selecting officers, preparing the system, facilities, and infrastructures needed for the test, socialization for teachers and students, preparing the test items and CBT simulation. (2) The implementation of the computer-based test (CBT) for midterm and final test is the responsibility of Proctor and technician. Teachers role during the CBT only as the supervisor of the test and assess the result. (3) Problems in the implementation of CBT are the trouble of internet connection, electricity, and the chance for the student to browse easily. There are some strategies to overcome those problems such as giving a clear instruction as the supervisor of CBT, preparing enough genset, empowering wifi connection and server for the stability of internet connection.]]>
<![CDATA[The Influence of Consciousness, Tax Penalty and the Quality of Tax Authorities Service on Tax Complience (Survey on Taxpayer of Boarding House in Lowokwaru District) ]]>
<![CDATA[Handayani, Ucik]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i2.8493
<![CDATA[: This study aims to know the effect of awareness, tax penalties and quality of service tax authorities on the boarding house taxpayer compliance at Lowokwaru area. The kind of this research is kuantitatif with population is boarding house taxpayers at Lowokwaru. Based on data from the Dinas Pendapatan Daerah Kota Malang, until the end of July 2015 there were 673 boarding house. Data was collected by proportional random sampling, the number of sample is 87 boarding house taxpayers at 8 areas. The method of collecting data by distributing questionnaires and documentation. Analysis of the data using logistic regression analysis with SPSS 21 for Windows for helping. Based on the result of analysis, the conclution is awareness, tax penalties and quality of services tax authorities is not effect to the taxpayer compliance. That is because the application of rule boarding house are new for boarding house taxpayer at Lowokwaru area and Dinas Pendapatan Daerah is not give sosialiszation about the rule to the taxpayer. So the knowledge about the rule is still low and then all independence variables not effect to dependen variable. For the next researcher can find other factors that effect to the boarding house taxpayer complience. Keywords: awareness, tax penalties, quality of services tax authorities, taxpayer compliance.]]>
<![CDATA[PENGEMBANGAN MULTIMEDIA INTERAKTIF UNTUK PERUSAHAAN JASA ]]>
<![CDATA[Azizah, Ihda Neni Nur]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 4, September 2015 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i4.6073
<![CDATA[Penelitian pengembangan multimedia interaktif pada mata pelajaran akuntansi Pokok Bahasan Siklus Akuntansi Perusahan Jasa ini bertujuan untuk memaksimalkan media yang telah disediakan oleh sekolah, dan diharapkan dapat memotivasi siswa dalam belajar sehingga tujuan pembelajaran dapat tercapai. Pengembangan multimedia interaktif ini diuji cobakan kepada siswa kelas X Akuntansi di SMK Muhammadiyah 2 Malang.Teknik analisis data yang digunakan antara lain: tanggapan ahli materi, media,uji coba perorangan, uji coba kelompok kecil, dan uji coba kelompok besar dengan menggunakan kriteria kelayakan media pembelajaran dan hasil belajar siswa dengan menggunakan pretes dan postes. Dari hasil tersebut dapat disimpulkan bahwa multimedia interaktif telah layak dan dapat digunakan sebagai media dalam proses pembelajaran. ]]>
<![CDATA[The Effects of Good Corporate Governance and Audit Quality on Earnings Management ]]>
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9754
<![CDATA[A number of previous empirical studies have attempted to reveal the existence of earnings management. However, a research that focuses on how to alleviate the earnings management practices committed by managers is still insufficiently available. This study is aimed to examine the effects of Good Corporate Governance (GCG) and audit quality on earnings management. The presence of Board of Commisioner and Audit Commitee in Indonesian Manufacturing Public Listed Companies serves as the proxy of GCG. On the other hand, KAP (public accounting firm) size, dichotomous variables and an assumption that big four auditors perform higher audit quality compared to non-big four auditor serve as the proxy of the audit quality. To echo the prior research, earnings management is measured by employing discretionary accruals modified by Jone (1995). 151 manufacturing listed companies were determined as the population and 86 public listed companies were eventually opted for the sample. Purposive sampling method was employed and regression was performed to analyze the data. The results showed that (1) accounting firms size does not yield significant effects on earnings management. It indicates that neither big four nor non-big four can significantly detect the existence of earnings management undertaken by manager through the audit they administer; (2) Board of Commisioner and Audit Commitee also do not generate significant effects on earnings management. It indicates that good corporate governance proxied by the existence of Board Commisioner and Audit Commitee do not necessarily alleviate the earnings management practices. Keywords: Earnings management, audit quality, good corporate governance]]>
<![CDATA[PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU MAHASISWA DALAM MENGELOLA KEUANGAN ]]>
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 4, September 2013 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i4.6042
<![CDATA[Tujuan penelitian ini adalah untuk menginvestigasi determinan perilaku keuangan mahasiswa Akuntansi. Financial literacy didefinisikan sebagai pengetahuan dan kemampuan seseorang dalam mengelola keuangan. Sampel penelitian sebanyak 75 mahasiswa Akuntansi. Pengumpulan data dilakukan dengan kuesioner dan pengujian menggunakan path analysis (analisis jalur). Metode penyampelan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan mahasiswa akan tetapi gender, usia, kemampuan akademis dan pengalaman kerja tidak terbukti memiliki korelasi dengan perilaku keuangan mahasiswa. Hasil temuan penelitian ini menunjukkan bahwa financial literacy merupakan determinan perilaku keuangan. ]]>
<![CDATA[The Development of M-Learning Based on Integration-Interconnection of The Accounting Cycle of Trading Company ]]>
<![CDATA[Kamadita, Putri Adisti]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v3i1.11557
<![CDATA[This study aims to produce a mobile learning application based on the topic of integration-interconnectionofthe trading company. The application is useful as an alternative to independent learning that can support the learning of accounting students .This research was a development research which refers to the development procedure of Borg and Gall which was modified into seven steps. Data in this study were collected using a questionnaire. The results of the study showed that the percentage of eligibility of the material expert validator was 73%, the media expert validator was 98%, the integration-interconnection expert validator was 75%, and the respondent was 79%. The average percentage of eligibility is 81 %. This number means that the application is very feasible to use. Some suggestions that can be given for further development of the application are by making indicators of specific expert validation measurements with supporting references; provide competency updates to the application and add new practice questions; the presentation of the verses of the Qur'an and Hadith can be added so that the students' knowledge of the relationship between the Qur'an, Hadith,and accounting becomes wider; as well as product testing, so that the level of effectiveness of learning media products can be known.]]>
<![CDATA[Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia ]]>
<![CDATA[Lisa Savilia]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v5i1.12569
<![CDATA[The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement]]>
<![CDATA[Premature Sign-Off of Audit Procedure ]]>
<![CDATA[Maryam Hafidhatul Izzah]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v4i2.8173
<![CDATA[This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.]]>
<![CDATA[The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Fenty Shintya Riadani]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v3i2.8166
<![CDATA[This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.]]>
