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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
 9   10   11   12   13 
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Victor Pattiasina; Muhamad Yamin Noch; Mohamad Ridwan Rumasukun; Lailatul Hijrah; Muhammad Ikbal; Eduard Yohannis Tamaela
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37734

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.
CFO Characteristics and Accounting Conservatism in Indonesia Annisa Puspita Amalia; Ani Wilujeng Suryani; Septy Nur Sulistyawati
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.54550

Abstract

The Chief Financial Officer (CFO) tends to ignore accounting conservatism when deal with financial uncertainty. This encourages CFOs to take high-risk decisions that can be detrimental to the company. The implementation of accounting conservatism is influenced by individual characteristics such as gender, age, level of education, and tenure. Therefore, this study aims to determine the effect of CFO characteristics on accounting conservatism. This study was conducted on 80 companies from the energy, transportation and logistics, and food and beverage sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The hypothesis was tested using Generalized Least Square (GLS) regression. The result showed that age and educational level had a positive effect on accounting conservatism, while gender and tenure did not. Thus, company management should consider the age and level of education of prospective executives to improve the quality of company financial decisions. Previous research related to CFO characteristics and accounting conservatism has been conducted in developed countries, while this research uses the context of a developing country, namely Indonesia. Even though the applicable Financial Accounting Standards already contain regulations that apply the principle of accounting conservatism, companies in Indonesia tend not to be conservative.
The Effect of Accounting Information Quality and Financial Self-Efficacy on Financial Management Behavior with Love of Money as A Moderating Variable Irham Pakawaru; Muhammad Syafaat; Anees Janee Ali
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.v10i4.65346

Abstract

The increasing use of technology in business activities has the potential to drive higher consumerist behavior, especially when business actors have limited financial literacy and inadequate financial management skills, particularly in investment decision-making. This study aims to examine the effect of accounting information quality and financial self-efficacy on financial management behavior, with love of money as a moderating variable. This study uses a quantitative approach with a survey method targeting micro, small, and medium enterprise (MSMEs) owners spread across Palu City, Donggala Regency, and Sigi Regency. The final sample of the study consisted of 100 respondents determined through purposive sampling technique. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that accounting information quality, financial self-efficacy, and love of money have a significant effect on financial management behavior. However, the moderation test results show that love of money does not moderate the relationship between accounting information quality and financial management behavior. Conversely, love of money is proven to moderate the relationship between financial self-efficacy and financial management behavior in a negative direction, thereby weakening the relationship. These findings support the Theory of Planned Behavior, which emphasizes the importance of accounting information quality and individuals’ belief in their ability to manage finances to improve the financial management behavior of MSMEs
Can Internal Characteristics Prevent Fraud in Procurement of Goods and Services? Krisna Mukti Wibowo; Pancawati Hardaningsih
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.v7i2.26771

Abstract

Fraud in procurement of goods and services is not something new. There are many cases of fraud in procurement of goods and services, demanding us to review what factors can prevent fraud in procurement of goods and services. This research aimed to test whether organizational commitment, internal control, and integrity can prevent fraud in procurement of goods and services. This quantitative research used multiple regression analysis. The research samples, obtained using convenience sampling method, were 54 employees and village officials who had participated in procurement of goods and services. The research results show that organizational commitment and internal control do not influence prevention of fraud in procurement of goods and services, while integrity positively influences prevention of fraud in procurement of goods and services. The results of this research can be used to optimize the application of goods and services procurement system (e-procurement) by minimizing possible/potential constraints which may arise. Village government needs to optimize monitoring and evaluation routinely and continuously and assess any risks before decision making. It is also necessary to build the commitment of each of village officials as organizations responsible for village government’s better accountability capable of suppressing potential fraud.
Compulsive Buying in Gen Z: Does Financial Literacy a Substancial Mediators? Denta felli ananda; Erika Jimena Arilyin; Satriyo Wibowo
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.v9i2.50608

Abstract

Abstract: Sebagaimana diketahui bahwa gen Z dan milenial adalah golongan usia produktif yang menjadi penggerak perekonomian Indonesia melalui aktivitas investasi dan konsumsi. Sehingga, artikel ini hendak menjembatani kesenjangan penelitian terdahulu yang masih terbatas dalam membahas secara komprehensif analisa compulsive buying, financial literacy, financial decision dan entrepreneurial orientation. Penelitian ini bertujuan untuk mengevaluasi pengaruh financial literacy terhadap compulsive behavior yang dimediasi financial decision dan dimoderasi entrepreneurial orientation.  Teknik sampling yang digunakan adalah purposive sampling dengan kriteria tertentu dimana kuisioner disebarkan kepada 98 orang responden gen Z dan milenial yang tinggal di Jabodetabek dan memiliki beberapa instrumen investasi. Hasil penelitian ini adalah financial literacy berpengaruh positif terhadap investment decision, investment decision berpengaruh positif terhadap compulsive buying , financial literacy berpengaruh negatif pada compulsive buying, investment decision memediasi pengaruh financial literacy terhadap compulsive buying dan entrepreneurial orientation tidak memoderasi pengaruh financial literacy terhadap compulsive buying.
Determinants of Financial Statement Fraud: An Empirical Analysis Based on the Fraud Star Theory in Indonesia Yuha Nadhirah Qintharah; Rosmawati Rosmawati; Rakhmundia Aryo
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.v10i3.63876

Abstract

This study aims to analyse the determinants of financial statement fraud through the lens of the Fraud Star Theory. The research focuses on companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX). The final sample comprises 71 companies within the Consumer Non-Cyclicals sector, resulting in 213 firm-year observations spanning the 2021–2023 period. Hypothesis testing was conducted using panel data regression analysis via EViews 12 to examine the relationship between the Fraud Star elements and fraudulent financial reporting. The empirical results demonstrate that financial stability has a significant positive effect on financial statement fraud. Conversely, changes in auditors, changes in directors, and corporate integrity exhibit a significant negative effect, suggesting these factors may serve as deterrents to fraudulent activity. Interestingly, financial targets and ineffective monitoring were found to have no significant influence on the occurrence of fraud within this sector. Future research should explore alternative fraud models and extend the analysis to other categories of occupational fraud, such as asset misappropriation and corruption.
The Institutionalization of Remuneration (A Case Study at the University X) Kharisma Yuanita Mahanani; Bambang Hariadi; Roekhudin Roekhudin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v4i2.7140

Abstract

This study aims to understand the process of institutionalization that occurred in the University X (UX) with their remuneration policy, starting from the idea of remuneration, remuneration discourse preparation, implementation and dissemination of remuneration. This is a qualitative research with case study approach to gain an understanding of the process of remuneration institutionalization at the UX. The results of this study indicate that the process of institutionalization of remuneration at the UX was related to external and internal factors of the organization. Determination of the remuneration regulation is the external pressure which must be accepted by the UX because it has implemented public service institution (BLU) financial management system. The idea of improving the quality of public services which was followed by the remuneration policy discourse and its application were not running well for the UX should face internal pressure from lecturers. In addition, education staffs who still do not have the application performance measurement weakens the process of institutionalization. 
Does Corporate Governance Matter in Decision Making of Stock Repurchases? Aulia Herdiani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.24116

Abstract

This research highlights the motivation of stock repurchase in Indonesia and how corporate governance influences the decision making to perform stock repurchases. Each country has different motivation to repurchase stocks. This study examines the motivation based on six stock repurchase hypotheses. Further, this study examines the interaction effect of both mechanisms. The data of stock repurchase were collected manually from the corporate events issued by the companies. The test is carried out based on two corporate governance mechanisms, internal and external mechanisms, which have different tendencies in the corporate governance supervision system. Based on the analysis results, stock repurchase in Indonesia is motivated to maintain the sustainability of the authority of the shareholders, especially due to fluctuated economic conditions.
Impact of Profitability Moderation on Investment Decisions, Firm Size, and Dividend Policy on Firm Value Wilda Maulidina; Sarwenda Biduri; Eny Maryanti; Sigit Hermawan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.37298

Abstract

The purpose of this paper is to investigate the effect of dividend policy on firm value depending on investment decisions, firm size and profitability. The data used in this research is secondary data from 2019-2021. The population in this study amounted to 204 manufacturing companies listed on the IDX with the sampling technique using purposive sampling obtained 72 companies. Testing the hypothesis in this study using PLS. The results obtained show that investment decisions and dividend policy have an effect on firm value, firm size has no significant effect on firm value, profitability is able to moderate investment decisions and firm size on firm value, and profitability is not able to moderate the effect of dividend policy. on company value. The implication of this research is that management is expected to consider it when making company decisions
Challenges and Opportunities: A Netnographic Study of the Perceptions of Fintech E-Wallet Users in Indonesia Zakir Yusuf Gunibala; Satia Nur Maharani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63305

Abstract

This study aims to explore user perceptions of fintech e-wallet services in Indonesia through a netnographic approach. Data were collected from 2,500 user reviews of five popular e-wallet platforms—Dana, GoPay, LinkAja, OVO, and ShopeePay—sourced from the Google Play Store. Of these, 302 reviews were selected for analysis using open coding with NVivo 12 Plus software. The analysis revealed several key themes: Transaction and Payment Issues, Security and Account Concerns, User Benefits, Technical Issues, Fees and Interest, Customer Service, and Upgrade and Verification Problems. The most frequently highlighted issue was “sudden balance deduction,” followed by “ease of transaction” and “support for various transactions.” Each platform demonstrated different dominant concerns, reflecting unique service characteristics and technical challenges. The findings indicate that while e-wallets are perceived as helpful and convenient, security, system reliability, and customer service remain major concerns. This study offers practical implications for e-wallet providers to enhance technical quality and service responsiveness, and recommends further research using quantitative or longitudinal methods to deepen the understanding of user satisfaction.

Page 12 of 13 | Total Record : 124

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