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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 124 Documents
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Peer Tutoring as A Best Practice of Accounting Learning in Vocational Education Mika Marsely
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12634

Abstract

This study attempts to investigate the use of peer tutoring and to assest the effectiveness of peer tutoring in accounting learning, State Polytechnic of Malang. A descriptive research approach with case study was employed in this research. The information gathered by documentation, observation and in depth interview. The accounting learning was done by the author with apllying same age peer tutoring (co-peer). The findings revealed that peer tutoring is a very effective learning strategy both to tutors and tutees. Tutors feels happy, proud, and satisfied when the lecturers trust them to give the material in front of their friends. Whereas the tutees feel more comfortable because the learning activities has become more relaxed and not strained, the students have been brave to ask more question. Peer tutoring has improve the academic achievement, communication skill, responsibilities, patience, empathy, sympathy, and strengthening the social skills both to tutors and tutees. As we know that these all skills were very needed in the world life. The author suggest that it should be utilized within the premises of the educational institutions. It is a must for polytechnic students to be equipped with such ability given that it has a great impact towards their future career development. The graduates are believed to be able to perform productively in the society with this ability, notwithstanding what contexts they are in. This is to assure that they would be able to function in line with the complex world of today.
VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning Agfia Fauziatul Ulfa; Nujmatul Laily
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.37125

Abstract

This research aims to produce learning media products based on Excel VBA (Visual Basic for Applications) in accounting practice learning. This research used the R&D method with the ADDIE model, namely: Analyze, Design, Develop, Implement, and Evaluate. The subjects in this research were Grade XI Financial and Institutional Accounting students at SMK Negeri 2 Kediri. The results showed that the Excel VBA-based learning media showed the media’s feasibility with validation test results by media expert of 100% and material expert of 90.87% and feasible category. In addition, the results of validation test on field practitioners (teachers) and students showed practicality and feasibility of the application of 98.61% and 93.25% respectively for accounting practice learning in Accounting Vocational Schools. Therefore, the presence of Excel VBA application as a learning medium developed is very effective and suitable for use in Accounting Vocational Schools.
Internalization Of Spirituality, Morals, Professionalism, And Science In Research-Based Learning On Students Nanik Wahyuni; Kholilah Kholilah; Kurniawati Meylianingrum; Tiara Juliana Jaya
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 2, December 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i2.54767

Abstract

This research explored the internalization of Ulul Albab values in research-based learning and assessed the differences in learning outcomes between the control and experimental groups using a qualitative approach. It was conducted in four classes at the Faculty of Economics at the State Islamic University of Maulana Malik Ibrahim Malang. Furthermore, the experimental and control classes used research-based and traditional learning methods, respectively. The results showed that students’ cognitive abilities in the experimental group were higher than in the control group. Most students strongly agreed that research-based learning could internalize Ulul Albab values. As a result of the research-based learning approach, one published article in a Google Scholar-indexed journal and a collection of research papers was produced in book format. However, limitations of this research included the relatively brief examination period and disparate outcomes between the control and experimental groups. Further research should be conducted on different classes with longer periods and different learning models while maintaining the output demand of a published article.
ESG Disclosure and Financial Performance: Does Financial Slack Matter? A DuPont Analysis Approach Varra Nur Ramadhani; Nujmatul Laily; Rizky Firmansyah; Ika Putri Larasati
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65341

Abstract

This study aims to analyze the effect of ESG Disclosure on financial performance, with Financial Slack serving as a moderating variable. The study employs an explanatory quantitative approach using 240 firm-year observations from 60 non-financial companies listed in the IDX ESG Leaders index in Indonesia over the period 2021–2024. Data analysis is conducted using panel data regression with a Moderated Regression Analysis (MRA) approach, processed through EViews software. The results indicate that ESG Disclosure does not have a significant effect on corporate financial performance, either when measured by Return on Equity (ROE) or by individual components of the DuPont analysis, namely Net Profit Margin (NPM), Total Asset Turnover (TAT), and Equity Multiplier (EM). Furthermore, Financial Slack is found to strengthen the positive effect of ESG Disclosure on Net Profit Margin (NPM). Overall, these findings reinforce the Resource-Based View (RBV) perspective, which posits that ESG Disclosure as an intangible resource requires the support of adequate Financial Slack as a tangible resource to create complementary capabilities and achieve sustainable competitive advantage. The findings provide practical insights for management to improve the quality of ESG disclosure and maintain sufficient levels of Financial Slack so that sustainability investments can generate long-term financial value. In addition, the results suggest that sustainability commitment supported by financial flexibility serves as an important signal for investors and regulators in assessing corporate performance and competitiveness
A Review of Corporate Social Responsibility: Its Perception, Practice, Impact and Challenges in Nigeria Lynda Chineze Ezechukwu; Anthonia Uju Uzuagu
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.26867

Abstract

Corporate social responsibility (CSR) has received comparatively less attention in developing countries like Nigeria. This review provides an overview of CSR in general including the conceptual definitions, aspects and benefits of CSR; and subsequently, focuses on the Nigerian context including the perception, practice, impact and contemporary challenges of CSR implementation in Nigeria. CSR, which has been defined in numerous ways, basically refers to the demand on business organisations to extend their relevance beyond profit making to taking responsibility for the welfare of their environment and stakeholders. Five aspects of CSR are discussed including economic, legal, ethical, philanthropic and political responsibilities. The perception and practice of CSR in Nigeria has been largely in the aspect of philanthropic responsibilities and although CSR activities of corporate organisations has been widely reported, the impact is yet apparently very low. Contributory to the reported low levels of CSR is the fact that the tone of CSR obligations of corporations in Nigeria is still largely voluntary, unlike in some countries like India and China that have made CSR mandatory by law. Recent empirical studies reviewed on the outcomes of CSR in Nigeria showed both positive and negative outcomes of CSR on businesses, suggesting that more research is needed to validate the findings. Finally, challenges to CSR implementation in Nigeria include: failure of government, lack of an effective CSR enforcement framework, institutionalized corruption as well as political and social insecurity.
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.
Alleviating Financial Accounting Anxiety to Improve Academic Performance among Business Education Students in Colleges of Education in Nigeria Aliyu Aishat; Fawale, Afiss Adebayo; Kudirat A. Aluko; Aliyu Olanrewaju Mustapha
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65266

Abstract

Despite its significance, a significant proportion of students encounter challenges when engaging with coursework involving calculations. As a result, the study examines the perceived influence of Financial Accounting Anxiety on the academic performance of business education students in colleges of education in Kwara State, Nigeria. The population comprised students across three (3) State-owned Colleges of Education, totalling 1,016, and the sample size was determined using Krejcie and Morgan's (1970) method, yielding 279. However, convenience sampling was used to distribute the questionnaire to relevant students. The data were obtained using a Google Forms questionnaire shared via WhatsApp among students. Descriptive and inferential statistical methods were employed to understand the data. A significant relationship was found between complex accounting standards and students' academic performance. Meanwhile, no significant effect of low self-efficacy on academic performance. An emotional response was found to be equally significantly related to the students’ academic performance. Finally, poor study habits were found to influence academic performance. The inherent involvement in accounting principles and standards often creates barriers to comprehension, thereby affecting students' ability to perform effectively in financial accounting courses. This suggests that the design and delivery of accounting curricula need to consider the cognitive load imposed by these standards and how they may exacerbate academic challenges for some students. Facilitators should endeavour to break down complex accounting methods into smaller, more digestible modules.
Front Matter of JABE Vol 4, Iss 1, Sept 2019 Admin Admin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v4i1.9803

Abstract

Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives Muliadi Muliadi; Aji Sofyan Effendi; Muhammad Ikbal
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.16517

Abstract

Indonesia is one country affected by Covid-19. The Indonesian government has responded this outbreak by implementing an open policy, not a total lockdown as implemented in several countries in Asia and Europe. Our study aims at exploring the budget policy response to the crisis conditions caused by the Covid19. This study focuses on three main issues related to how the central government budget policy responds to the local government level, how the government policies provide a stimulus for the private sectors and MSMEs, and the concrete steps in handling the education aspect. A qualitative paradigm through a netnographic approach was used to analyze these three issues. The data were collected using both mass media content and document analysis within a period of 1 April -31 August 2020. The analysis instruments consisted of a multi-level governance and actor-network theory. the research findings show that technology as a non-human actor plays an important role in building humans in solving problems existing in the multi-level governance involving central government, local governments, MSMEs, and education sectors. This study may provide some contributions on how to deal with the state crises due to the pandemic and other consequences.
Community Trust in Village Financial: The Role of External Pressure and Corruption Perception Nurdian Susilowati; Camelia Yunika Elisabet; Muhammad Syukri Abdullah; Lesa Paranti; Amidi Amidi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.44827

Abstract

Community trust in village financial management has an important role. The fantastic value of village funds encourages the community to participate in its management. The facts show that the amount of village funds has triggered the village apparatus to act corruptly, so in 2018, many village heads and village apparatus were in jail. This study aims to determine the effect of external pressure, transparency, accountability, and corruption perception on public trust. This study used a survey method with hypothesis testing, and it was conducted in the Tegal Regency. The sampling technique used was cluster sampling and obtained 103 respondents. This study used questionnaires to collect the data. It also analyzes the data using descriptive and path analysis (structural equation modeling) with WarpPLS. The results show that external pressure directly influences the transparency and accountability of village governments. Transparency has a direct effect on accountability. Transparency and accountability have a positive influence on community trust. Meanwhile, the corruption perception has a negative influence that weakens public trust. Perceptions of corruption also have a mediating role in the indirect relationship between transparency and public trust. However, this study only examines from the perspective of village officials. Further research should explore the transparency and accountability of village governments from the community point of view.

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