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Syahir Fadli
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Jl. Raya Pendidikan, Fakultas Ekonomi Kampus UNM Gunung Sari Kec. Rappocini Kota Makassar. Provinsi Sulawesi Selatan, Indonesia.
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INDONESIA
Journal of Accounting, Economics, and Business Education
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 2988702X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Journal of Accounting, Economics, and Business Education (JAEBE) is a national journal devoted to professionals and researchers in education and business. JAEBE contains studies on accounting, economics, and business published by the accounting education study program of the Faculty of Economics, Makassar State University. JAEBE is published twice a year, every May and November with a minimum of 10 articles published in each issue. Journal of Accounting, Economics, and Business Education (JAEBE) is a national-level scholarly journal that features studies in the fields of accounting, economics, and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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Pengaruh NPF, ROA dan CAR Terhadap Financial Distress Dengan GCG Sebagai Pemoderasi Riska Aulia; Abdullah, Muh. Wahyuddin; Fajrin, Farid
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.4218

Abstract

The aim of this research is to determine the influence of NPF, ROA and financial distress which is moderated by good corporate governance. Financial distress is a decline in the financial condition of a bank which will ultimately result in bankruptcy. Financial distress conditions were analyzed using the Altman z-score method based on the financial reports of Islamic commercial banks in Indonesia, Malaysia and Brunei Darussalam. The sample in this study was 40 Islamic commercial banks. The type of research used is quantitative research with a causality approach. The sampling technique is purposive sampling. The data analyzed is in the form of sharia commercial bank financial reports for the 2018-2022 period. The results of this study show that non-performing financing and capital adequacy ratio have no effect on financial distress, while Return on Assets have a negative effect on financial distress. Then good corporate governance cannot moderate the influence of non-performing financing and Return on Assets on financial distress. Meanwhile, the influence of the capital adequacy ratio on financial distress can be moderated by good corporate governance.
Pengaruh Tax Knowlegde, Tax Awareness, Public Trust dan E-System Tax Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Saiful Ilmi; Hasan Mukhibad
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.4518

Abstract

This study aims to analyze the influence of tax knowledge, taxpayer awareness, public trust, and the electronic tax system on motor vehicle tax compliance in Semarang. Motor Vehicle Tax (Pajak Kendaraan Bermotor) is a Local Revenue (Pendapatan Asli Daerah), making increased taxpayer compliance essential to optimizing regional revenue. The research was conducted using a quantitative approach and an associative method. The population in this study consists of motor vehicle taxpayers in Semarang. A sample of 100 respondents was determined using purposive sampling. The software used for data analysis includes SmartPLS 4.0 and SEM-PLS. Data were collected through questionnaires, and the analysis was carried out to examine the relationship between tax knowledge, taxpayer awareness, public trust, and the use of the electronic tax system with taxpayer compliance. The results show that tax knowledge, taxpayer awareness, public trust, and the use of electronic tax systems, such as New Sakpole, affect motor vehicle taxpayer compliance. The electronic system that facilitates tax payment processes and public trust in the government plays a key role in increasing compliance. In conclusion, optimizing the use of the electronic tax system, along with improving education and public trust in tax management, is expected to increase motor vehicle taxpayer compliance in Semarang, which in turn contributes to the improvement of regional revenue
Menilik Corporate Social Responsibility Berdasarkan Budaya Songkabala (Studi Pada Chocolicious Kota Makassar) Riskawati; Muh. Wahyuddin Abdullah; Farid Fajrin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

This study aims to determine and understand how to implement and implement Corporate Social Responsibility (CSR) based on Songkabala Culture. The study was conducted in October 2023 at the Chocolicious company located in Makassar City. This study is a qualitative study with a case study approach. The data source used is primary data obtained from interviews and observations. The data analysis used is triangulation of data sources consisting of data reduction, data presentation, and drawing conclusions. The results of the study show that Chocolicious has implemented CSR. The company emphasizes that CSR is an activity or concept carried out by the company which then they are responsible for the social/environmental environment where the company is located. The company carries out its business activities in a more integrated manner, both between the company's goals as a business venture, harmonious relations with society, nature and God
Pengaruh Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Pada Siswa Kelas XI di SMAN 11 Semarang Rizqi Fajarwati, Baihaqi; Ahmad Nurkhin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

The purpose of this study was to analyze and examine the effect of Fraud Diamond (pressure, opportunity, rationalization, and ability) and misuse of information technology on academic fraud behavior in class XI students at SMAN 11 Semarang. The population of this study were all the students of Class XI. The study used a cluster random sampling technique with 216 respondents. Data collection method using questionnaire. Data analysis using descriptive statistical analysis and path analysis with the help of analytical tools in the form of Excel and Smart-PLS 4. The results of this study indicate that opportunity, rationalization and ability have a positive effect on academic cheating behavior in grade XI students at SMAN 11 Semarang. Pressure and misuse of information technology have no effect on academic cheating behavior in class XI students at SMAN 11 Semarang. The suggestion of this research is that schools need to increase students' moral awareness and honesty through integration in the learning process. Schools can apply educational sanctions that have a positive impact on students who commit fraud, and teachers can evaluate the learning process on the achievement of students. Future research is expected to abuse information technology as a moderating variable and add self- control as an independent variable that can affect academic cheating behavior
Pengaruh Intensitas Bermedia Sosial, Efikasi Diri, dan Konformitas Terhadap Prokrastinasi Tugas Akhir dengan Regulasi Diri sebagai Variabel Intervening Susanti, NilaYunita; Ahmad Nurkhin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

This study uses a type of quantitative research with a population of all Economics Education students at Semarang State University class of 2019 who are still active in June 2024, the sample used was a saturated sample of 119 respondents but only 115 respondents filled out the questionnaire. The data collection method used is the survey method by distributing questionnaires. The data analysis technique uses descriptive statistical analysis and Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4. Based on the results of the research hypothesis test, it shows that social media intensity, self-efficacy, and conformity have a negative and significant effect on self-regulation. Social media intensity and conformity have a positive and significant effect on final project procrastination. Meanwhile, self-efficacy has no effect on procrastination. Self-regulation can mediate the relationship between social media intensity and conformity on final project procrastination. Meanwhile, self-regulation cannot mediate the relationship between self-efficacy and final project procrastination. Self-regulation has a negative and significant effect on final project procrastination.
Pengaruh Transparansi, Akuntabilitas, Dan Kepemimpinan Terhadap Pengelolaan Dana Desa Dengan Partisipasi Masyarakat Sebagai Variabel Mediasi Rizqi, Andadari Wahyuning
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

Lack of accountability in village fund management has an impact on the delay in absorption of village funds in the next stage, causing the budget not to reach the target. The purpose of this study was to analyze the effect of transparency, accountability, and leadership on village fund management with community participation as a mediating variable in Pabelan District, Semarang Regency. The population in this study were all village officials in Pabelan District, Semarang Regency as many as 132. The sample in this study amounted to 77 village officials with purposive sampling technique. The data collection method was a questionnaire. The data analysis method used descriptive statistical analysis, hypothesis testing and Sobel test. The results of the study showed that transparency, accountability, leadership, and community participation had a positive and significant effect on village fund management. Transparency and accountability had a positive and significant effect on community participation; leadership did not affect community participation. Community participation was able to mediate the effect of transparency and accountability on village fund management. Community participation failed to mediate the effect of leadership on village fund management. The researcher suggested that the village government improve its leadership skills in providing motivation and also making the right decisions so that in this case the management of village funds would be better and optimal.
Determinasi Pengambilan Keputusan Memilih Program Studi Pendidikan Akuntansi: Peran Moderasi Prospek Kerja Alifah, Atifatul; Ahmad Nurkhin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

This study aims to analyze the influence of parental support, education costs, and the reputation of the study program on student decision-making in choosing the Accounting Education study program at Universitas Negeri Semarang with job prospects as a moderating variable. This research uses a quantitative approach with population in this study of 167 students of Accounting Education, Universitas Negeri Semarang, class of 2023. The sampling technique used is the probability sampling technique with proportional random sampling which resulted in a sample of 118 students. The data analysis technique in this study used descriptive statistical analysis and moderated regression analysis/MRA (Moderated Regression Analysis) with the help of SPSS 25. The results of the study show that parental support, education costs, and the reputation of the study program have a positive and significant effect on students' decision making in choosing a study program. Job prospects are unable to strengthen the influence of parental support, education costs, and the reputation of the study program on students' decision making in choosing a study program.
Transformasi Digital Sistem Pembayaran di Indonesia: Studi atas Peran QRIS Dedi, Dedi Harianto; Ahmad
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

One of the most important aspects of Indonesia's economic modernization is the payment system's digital transformation. The purpose of this study is to investigate how the Quick Response Code Indonesian Standard (QRIS) contributes to the rapid digitization of the country's financial system. This study examines the advantages, difficulties, and effects of QRIS deployment on financial inclusion and transaction efficiency using a descriptive-qualitative methodology. The results show that, especially during the pandemic, QRIS speeds up the transition to cashless transactions, promotes adoption among MSMEs, and streamlines digital payment systems. To overcome implementation issues, however, digital infrastructure and literacy must be strengthened.
Assessing The Impact of Fintech Innovations On The Financial Performance of Nigeria's Listed Deposit Money Banks: A 2024 Perspective Abdullahi, Dr Hussaini; Umar, Lawal Umar
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

Abstract This study investigates the impact of financial technology (fintech) on the financial performance of Nigerian Deposit Money Banks (DMBs), utilizing panel data from 2012 to 2024. The analysis reveals that fintech services positively affect the performance of banks in both the short and long run. Specifically, a 1% increase in fintech adoption leads to a 0.1% improvement in long-term performance, while a 1% rise in deposits also boosts performance by 0.1%. In the short term, the effect of fintech is more pronounced, with a 1% increase in fintech services resulting in a 1.2% improvement in performance. However, rapid fintech growth, larger bank size, and higher capital adequacy ratios have a negative impact on long-term profitability, suggesting inefficiencies linked to high operational costs and insufficient infrastructure. Older banks exhibit higher profitability, benefiting from accumulated experience, while deposit growth adversely affects short-term profitability due to the costs associated with deposit mobilization and competitive interest rates. To enhance performance, the study recommends that banks focus on increasing deposits through competitive products and leverage fintech for improved convenience and financial inclusion. Policymakers should reassess capital adequacy ratios to ensure they are aligned with bank size, risk, and technological capacity, while encouraging efficiency over expansion. Sustainable fintech growth should be supported by infrastructure development, effective risk management, and incentives for technological investments, to optimize bank efficiency, reduce costs, and enhance customer service.
Pengaruh Pendidikan, Motivasi, dan Media Sosial terhadap Minat Kewirausahaan melalui Efikasi Diri : Studi pada Siswa Jurusan Agribisnis Pengolahan Hasil Pertanian (APHP) SMK Negeri 1 Jepara Himmatul, Niswah; Kusmuriyanto
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

High unemployment and limited job opportunities are complex problems. Based on Law Number 20 of 2003, SMK graduates are directed to become skilled workers, but limited employment opportunities are an obstacle. This study analyzes the effect of Entrepreneurship Education, Entrepreneurial Motivation, and Social Media Utilization on Entrepreneurial Interest through Self-Efficacy in Agricultural Product Processing Agribusiness students of SMK Negeri 1 Jepara. The population was 318 students with a sample of 177 students in grades X to XII selected using proportional random sampling method. Data analysis used descriptive statistics and path model regression with IBM SPSS 25. The results showed that entrepreneurship education, entrepreneurial motivation, and self-efficacy had a significant positive effect on entrepreneurial interest, while social media utilization had a significant negative effect. Self-efficacy has partially mediated the effect of motivation on entrepreneurial interest and full mediated social media utilization on entrepreneurial interest, but does not mediate the effect of entrepreneurship education on entrepreneurial interest. Simultaneously, the four variables explain 78.6% of the variation in entrepreneurial interest, while the rest is influenced by other factors. Students should be more active in entrepreneurial activities, schools emphasize technology-based entrepreneurship learning, and further research explore other factors that influence entrepreneurial interest.

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