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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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Ethical Dimensions and Legal Framework in Service Systems: Rights, Obligations, and Business Practices Syahrial Syahrial; Maya Intan Pratiwi; Samsurijal Hasan; Carlos Barreto
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.v10i4.63090

Abstract

This research analyzes the integration of ethical dimensions and legal frameworks within digital healthcare service delivery systems in the era of medical technology transformation. The research used a qualitative methodology with a case study design, performed in XXX City, and included 28 participants including healthcare staff, patients, system administrators, and health legislation specialists. Data was collected via in-depth interviews, focus group discussions, and non-participant observation, thereafter analyzed using thematic analysis. The theoretical foundation of the study is based on the integration of principlism theory, rights-based theory, the technology acceptance model, healthcare economics theory, and sustainable business model theory. The study's findings indicate that the implementation of digital health technology faces considerable challenges in balancing operational efficiency with the protection of patient rights. The findings identify five new dimensions of service provider obligations: digital competence, data management, digital communication, lifelong learning, and digital equity. An analysis of sustainable business methods reveals a tension between profitability, accessibility, and service quality. The research emphasizes the need to redefine patient rights in the digital age, create a comprehensive regulatory framework, and adopt a holistic approach to sustainability that includes the triple bottom line. In Indonesia, including multicultural perspectives, especially Islamic values via the concepts of maslaha and Maqasid Shariah, is essential for developing an ethical and sustainable digital health system.The five theoretical frameworks are integrated through a multi-layered analytical design: principlism provides the ethical foundation; rights-based theory establishes the legal basis for patient rights; TAM explains technology adoption behavior among healthcare providers; healthcare economics contextualizes structural constraints such as market failure and equity gaps; and sustainable business model theory ensures long-term operational viability. Islamic principles were operationalized by applying maslaha (public interest) as an evaluative lens when weighing trade-offs between efficiency and patient welfare, and Maqasid Shariah as a deductive coding framework across five objectives: protection of life, intellect, progeny, wealth, and dignity.
COVID-19 Outbreak and Industry Reactions: Evidence from Colombo Stock Exchange Chiranthana Manohari Dissanayaka; Niluka Anuradha
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.v7i1.21668

Abstract

Moving along history, it can be identified that the human race has experienced many types of challenges which did have the capacity to decide human existence or extinction from the beginning. Some of these challenges were created by humans by themselves like world wars and some were created by natural forces like natural disasters and deadly viruses.Recently COVID-19 has taken place as a rapidly spreading virus by causing more than two million deaths and more than 95 million cases around the world as being the sixth global pandemic creating considerable influence to different industries such as agriculture, health and transportation in the world. The propose of this study is to identify the impact of COVID-19 on the performance of the industries in Sri Lanka. Using the two events and the event study methodology it is found that industry groups such as automobiles, materials, health care and equipment, household and personal care products are the significantly positively affected industries where industries like insurance and transportation have been negatively affected in Sri Lanka. As per the real business-cycle theory these fluctuations in the industries consider as business cycle fluctuations and the efficient response to exogenous changes in the real economic environment. Hence this impact does not last long, investors and the government can recover quickly with the implementation of effective monetary policies and investment diversifications
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.
How Corporate Governance Determines a Company's Financial Performance and The Likelihood of Financial Distress Rohmah Wulansuci
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: 10.17977/jabe.v7i2.37384

Abstract

This study aims to analyze the role of intellectual capital as a moderating variable on the influence of corporate governance on financial performance and governance on the possibility of financial distress. This study uses panel data regression to analyze 412 units of observation from 103 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The results of the study show that partially, both governance and intellectual capital have no significant effect on financial performance or on the possibility of financial distress. However, when governance is interacted with the intellectual capital variable and moderation testing is carried out, it is known that the interaction variable produces a positive coefficient on financial performance and a negative coefficient on the possibility of financial distress. Meanwhile, the direct effect of intellectual capital on corporate governance is not significant. This proves that in this study intellectual capital acts as a pure moderating variable. The results of this study imply that in the absence of high intellectual capital, corporate governance is proven to be inefficient in improving its financial performance and unable to protect the company from the risk of experiencing financial difficulties. Structurally, manufacturing companies in Indonesia already have various main organs needed to carry out good corporate governance mechanisms, but in practice these organs are allegedly not functional in carrying out their duties and roles in managing the company's business, so that governance becomes ineffective in influencing performance company finance
Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism Arista Fauzi Kartika Sari; Rahmawati Rahmawati; Harun Al-Rasyid
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.v4i1.6402

Abstract

The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.
Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective Astri Dyastiarini; Gugus Irianto; Roekhudin Roekhudin
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.v6i1.14508

Abstract

Theories underlying the CSR concept only takes side of secular world because it is based on materialistic world view which directs CSR practice at pragmatic goals. Therefore, CSR needs conceptual development which is able to balance material and spiritual worlds. The objective of this research is to develop CSR concept through elaboration of divine values based on liberation theology. Liberation theology presents three main principles, namely, 1) Equitable distribution of wealth, 2) Managing earth as mandate of creation, and 3) Fulfilling basic human rights. The principle is taken as the basis to arrange the deliberative CSR concept that is able to promote a civil society. This research employed a qualitative approach with critical paradigm to interpret the phenomena and reconstruct CSR concept. The results of this research are: 1) The concept of tazkiah or soul purification in economic case, that is purifying human by spending their wealth in the way of Allah; 2) The concept of justice, as the basis to settle poverty issue; 3) Natural balance as the basis of utilizing natural resources; 4) Social welfare, which is the Prophet’s revolutionary mission through liberating human from ignorance, oppression, slavery, and poverty. The implication is that deliberative CSR liberates CSR from materialism’s capitalistic worldview. Deliberative CSR makes entity perform CSR beyond the obligation; which is as human necessity to actualize their duties as God’s representative on earth as the consequence of devotion to Allah SWT
Revisiting The Effects of Corporate Social Responsibility on Financial Perfomance: Organizational Culture as a Moderating Variable Utari Ardiniamalia; Abdul Ghofar; Wuryan Andayani
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.v8i2.46049

Abstract

This research aims to examine the influence of corporate social responsibility on financial performance and explore the effect of organizational culture as a moderating variable. This research uses a sample of banking companies listed on the Indonesia Stock Exchange in 2017-2021. Measuring corporate social responsibility uses content analysis with the help of a checklist. Financial performance is measured using return on assets (ROA). Testing in this research uses multiple regression methods and moderated regression analysis (MRA). Based on the purposive sampling method, 105 observations were obtained during the research period. The research results show that corporate social responsibility does not affect financial performance. Clan, adhocracy, and hierarchy cultures strengthen the relationship between corporate social responsibility and financial performance. Market culture does not enhance the relationship between corporate social responsibility and financial performance.
Exploring the Acceptance of Sharia Peer-to-Peer Lending in Supporting MSME Financial Resilience and Protection from Illegal Loans Nurul Aisah; Ilham Karin Rizkiawan; Sisca Dian Rahmawati; Aulia Galuh Ani Sekar Arum; Yunita Sari
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 1, September 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i1.63189

Abstract

Sharia Peer to Peer Lending (P2P) has the potential to be a fairer and usury-free financing alternative for MSMEs, but still has a much smaller market share compared to conventional P2P Lending even though Indonesia is the country with the largest Muslim population in the world. This study is aimed to identify factors influencing MSMEs' use of Sharia-compliant peer-to-peer lending, which can be an alternative financing option for MSMEs to support financial resilience and protect against illegal loans. The data analysis methods used in this study are Structural Equation Modeling (SEM) and Robustness Check with the UTAUT 2 model and a mixed methods research approach. The research sample consisted of 165 respondents who met the criteria, namely MSMEs with knowledge, interest, or experience in using Sharia-compliant peer-to-peer lending. The results of the study indicate that Effort Expectancy, Hedonic Motivation, Performance Expectancy, Price Value, and Trust have a significant positive effect on Behavioral Intention. Perceived Risk has a significant negative effect on Behavioral Intention, while Social Influence has no effect on Behavioral Intention. Financing from Sharia P2P Lending helps maintain business continuity, especially when there is a decline in sales or sudden capital needs
Stress Exposure and Psychological Well-being: Study on Beginning Teacher Mohamad Arief Rafsanjani; Etika Dhewi Rahmawati
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v3i2.5757

Abstract

A beginning teacher is someone who has just started his/her career as a teacher or someone who has just graduated from college and is working as a teacher. This transition from student to worker (as a teacher) is a critical period since it is often associated with stress (Dicke et al., 2015; Smith and Ingersoll 2004). This study examines the relationship between stress exposure (seen from stress exposure in class and outside class) and the psychological well-being of beginning teachers (seen from work enthusiasm and emotional exhaustion). This study is conducted on 325 beginning teachers of senior high schools in Malang as samples collected using a random sampling technique. The data are analyzed by using a Structural Equation Modeling (SEM). The results show that stress exposure in class and outside class has negative effect on work enthusiasm but, on the other hand, had positive effect on emotional exhaustion. This shows that stress exposure has significant effects on beginning teachers’ psychological well-being.
The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives Essia Ries Ahmed; Tariq Tawfeeq Yousif Alabdullah; Lutfi Ardhani; Eskasari Putri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.19312

Abstract

The decisions made by the management in recording the amount of selling inventory in the year before the real year are as important as determining and defining the economic order size in the inventory management system. However, studies on accounting management, accounting education, and even operational management did not sufficiently discuss and evaluate such procedures to consider whether or not manipulations, frauds, or mistakes were made by the management. An obvious understanding to determine this kind of action by the managers considered as a vital element to the accounting education is represented in the recent study on the accounting postgraduate students by identifying their opinions in determining and describing whether the inventory management is weak or not and there are violations or not. The recent study is considered qualitative conducted by asking questions to 32 accounting postgraduate students regarding to the weaknesses of inventory management. The findings show that inventory management was not appropriately conducted and there were several problems and violations made by the sales managers. The other findings show that management inventory was used by the sales managers to sell the inventory in line with promoting their interests as they apply an earning management behavior. The findings also demonstrate that such case is not considered as a fraud but as a manipulation behavior.

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