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Journal of Accounting and Business Education
Published by Universitas Negeri Malang
ISSN : 25287281     EISSN : 2528729X     DOI : 10.17977
Core Subject : Education,
Education
Journal of Accounting and Business Education aims to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. Journal of Accounting and Business Education exclusively focuses on educational aspects in the business (accounting and financial management)
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 4 Documents
 1 
Search results for , issue "volume 8, issue 4, june 2024" : 4 Documents clear
PSAK 57: Comprehensive Assessment of Integrating Green Accounting on Profit Sustainability Pancawati Hardiningsih; Ihsan Nasihin; Ceacilia Srimindarti; Gregorius Anggana Lisiantara
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.51053

Abstract

This research aims to evaluate the impact of integrating green accounting practices on sustainable profitability in corporations. Through an empirical analysis approach, this research examines how the implementation of green accounting can influence long-term profitability performance. The research population of companies registered on the IDX, especially the ASSRAT group that implements green accounting, is 40 companies. This research uses a stakeholder theory and legitimacy theory approach. The relationship between stakeholder theory and legitimacy theory provides a strong conceptual foundation to support the implementation of green accounting as a relevant and socially acceptable strategy. The research analysis technique uses multiple regression. by adding company scale control variables. The research results found that environmental disclosure and environmental performance have a significant positive effect on profit sustainability. These findings are proven to be able to provide insight into the importance of integrating green accounting by implementing PSAK 57 as the main driver for companies to integrate sustainable practices in their operations which in the end can have a positive impact on profit sustainability. The implications of these findings can help companies, regulators and other stakeholders to understand the positive impact of environmental responsibility in maintaining profits in the long term.
The Influence of Learning Goal Orientation and College Adjustment on Student Engagement Nadia Fatikasari; Sriyani Mentari
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.50722

Abstract

: This research aims to determine the influence of learning goal orientation and college adjustment (academic adjustment, social adjustment, personal-emotional adjustment and institutional attachment) on student engagement. This research uses explanatory quantitative research methods. The sampling technique used a proportional sampling technique with a total of 200 accounting students from the State University of Malang class of 2022. The data collection process used a questionnaire. The data analysis technique used is multiple regression analysis. The research results show the positive influence of learning goal orientation on student engagement; there is a positive influence of college adjustment (academic adjustment, social adjustment, personal-emotional attachment and institutional attachment) on student engagement
Searching for Information Content of Sharia Corporate Social Responsibilty Disclosures: A New Ethical Perspective of CSR Bunga Maharani; Yosefa Sayekti; Indah Purnamawati; Bayu Aprillianto; Ririn Irmadariyani; Aisa Tri Agustini; Alfi Arif
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.37633

Abstract

Our research aimed to test and analyze the information content of Sharia Corporate Social Responsibility (SCSR) disclosure in ethical perspective on the agroindustrial companies in Indonesia. It used the SCSR concept proposed in the research conducted by Irmadariyani, et al. (2019) as the concept to measure the disclosure of SCSR by agroindustrial companies in Indonesia. Using quantitative approach, this research tested and analyzed the correlation between market performance (proxied by information content)and CSRdisclosure from the ethical perspective. Information content measured using Cumulative Abnormal Return (CAR). We find that SCSR disclosure positively affects the Cumulative Abnormal Return (CAR), which means that Sharia Corporate Social Responsibility disclosure provides information content. This research proves that the SCSR is able give signal to investors and has important information content on companies. The application of ethical principles pursuant to the Islamic law indicates good information of companies for investor. SCSR disclosure is a means for a company to show that it has good management to manage its resources, increasing its corporate performance.
Effects of Service Quality on Taxpayer Satisfaction: A Case of a Client Relationship Management Program Enoch Ambitious Hapala; Stan Gottlieb Kaunda; Andrew Munthopa Lipunga
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.51607

Abstract

The purpose of the study is to examine the effects of service quality on the satisfaction of taxpayers using the service quality (SERVQUAL) framework. Specifically, it evaluates the influence of reliability, assurance, tangibility, and empathy on taxpayer satisfaction. The study sampled 143 taxpayers under the client relationship management program introduced by the tax authority in Malawi. Data was collected using a questionnaire and was analyzed using a multiple regression model. The results indicate that 49% of the variations in taxpayer satisfaction can be explained by service quality (R2 = 0.4892). Further, the results indicate that while all five dimensions of service quality have a positive effect on taxpayer satisfaction, four (reliability, assurance, tangibility, and empathy) are statistically significant (p-values < 0.05) while responsiveness is insignificant (p-values > 0.05). The results imply that tax authorities should not overly focus on service quality to enhance taxpayer satisfaction as it accounts for only half of the variations. The other factors may need to be identified and implemented together with service quality. Concerning service quality, the focus of the tax authorities should be placed on reliability, assurance, tangibility, and empathy.

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