cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nujmatul Laily
Contact Email
publisher@um.ac.id
Phone
-
Journal Mail Official
nujmatul.laily.fe@um.ac.id
Editorial Address
Jl. Semarang, No. 5, Malang, Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
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
 1   2   3   4   5 
Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka Vickneswaran Anojan
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.v6i2.21265

Abstract

The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka. This study used the primary data collected from the heads of departments, divisions, and internal auditors in public sector in the Northern Province of Sri Lanka through the developed questionnaire. The regression analysis confirmed that the tested factors significantly affected the effectiveness of internal audit reporting, especially accountability and transparency, while internal auditor independence more significantly affected the effectiveness of internal audit reporting. All tested factors were significantly correlated with the effectiveness of internal audit reporting, except materiality. This study was based on the data collected from public sector in the Northern Province of Sri Lanka, therefore the findings of this study could be generalized to the other public sector organizations in the other provinces of Sri Lanka. According to the statistical results, it is suggested that the more the internal auditor independence of as well as internal auditor accountability and transparency, the more the effectiveness of internal audit reporting in public sector in the Northern Province of Sri Lanka. This is the first study evaluating significant factors affecting the effectiveness of internal audit reporting in public sector in Sri Lanka.
The Influence of Tax Planning and EPS on Firm Value in Multinational Companies Audia Ava Neisya; Sulastri Sulastri
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.v8i3.49786

Abstract

This study aims to examine the influence of tax planning and earnings per share (EPS) on firm value in multinational companies in Indonesia. This study is included in quantitative research which examines data from 43 samples of multinational companies in the consumer cyclicals and consumer non-cyclicals sectors for the period 2020-2022. The findings in this study show that tax planning and EPS have a negative influence on firm value. The findings of this research indicate that companies with low effective tax rate (ETR) values are companies that do a lot of tax planning so that they pay little tax and are considered tax evaders. This can reduce the company's firm value. Apart from that, firm value can experience a decline if the increase in EPS value does not match shareholder expectations. The findings of this study can be used by companies in considering the implementation of tax planning and paying attention to EPS values to increase firm value.
Evaluation of Risk Management Implementation Using COSO ERM 2017 Framework: A Case Study at PT XYZ Fitria Febriani; Machmudin Eka Prasetya
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.v10i2.63470

Abstract

This study aims to evaluate the implementation of risk management at PT XYZ using the COSO Enterprise Risk Management (ERM) 2017 framework. PT XYZ, a trading and distribution company operating in the industrial equipment sector, faces increasingly complex risks driven by economic uncertainty, supply chain disruptions, and operational vulnerabilities. The study employed a qualitative approach with a case study method, collected data through documentation reviews and semi-structured interviews with seven senior management representatives directly involved in the company’s risk management processes. Data analysis used descriptive qualitative methods based on the five components and twenty principles of COSO ERM 2017. The results show that PT XYZ implemented several key aspects of risk management, through its organizational structure, policy guidelines, and processes that support risk management activities. However, several weaknesses remain, such as PT XYZ does not have an audit or risk committee, does not have a formal risk appetite document, incomplete implementation of risk responses, and the lack of a portfolio level risk view. PT XYZ's risk management function also has never been assessed by an independent or external party and does not have whistleblowing system. This research contributes by providing a comprehensive mapping of the implementation of COSO ERM 2017 at PT XYZ and identifying the gap between theory and practice that still occurs in corporate risk management.
Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being? Mohamad Arief Rafsanjani; Heni Purwa Pamungkas; Etika Dhewi Rahmawati
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.v4i1.8411

Abstract

One dominant determinant of teacher psychological well-being is the problem of student discipline. This study seeks to describe how the process of student disciplin (seen of student misbehavior) may affect teacher psychological well-being (seen of enthusiasm and emotional exhaustion) by including a mediator variable, namely teacher-student relation. This study was conducted on 159 economics teachers of senior high schools in Malang (Malang City and Malang Regency) using a total population sampling. We used structural equation modeling (SEM) for data analysis, followed by a sobel test the mediating role of variable in teacher-student relationship. The results showed that student misbehavior had a negative effect on work enthusiasm but a positive effect on students' emotional exhaustion. This study also found that teacher-student relation mediate the relationship between student misbehavior and teacher psychological well-being. The results of this study explain the process of student misbehavior in establishing teacher-student relations which ultimately influences teacher work enthusiasm and emotional well-being.
Profit Efficiency and The Influence of Financial Performance Measures on Cost Efficiency of Rural Banks in Indonesia Arizka Rahmaninghadi Imansari; Erwin Saraswati; Yeney W. Prihatiningtias
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.v8i2.44927

Abstract

Efficiency for a bank is an important aspect to pay attention to realize a healthy and sustainable financial performance. This research aims to analyze the profit and cost efficiency of Rural Banks in Indonesia for the 2018-2022 period and examine the influence of financial performance measures on the cost efficiency of Rural Banks. The sample for this research was 497 BPRs in West Java, East Java, and Bali. Efficiency testing uses stochastic frontier analysis with an intermediation approach for cost efficiency and a production approach for profit efficiency. Financial performance measures represented by the NPL ratio, LDR, CAR, and total assets were tested using Tobit regression. The results of cost efficiency using the intermediation approach show that BPR in the three regions from 2019 to 2022 is in an inefficient condition. Similar to cost efficiency, the results of profit efficiency using a production approach show that BPRs from these three regions from 2019 to 2022 are in an inefficient condition. Based on the Tobit regression results, financial performance measures influence cost efficiency. Financial performance measures that influence cost efficiency are NPL, CAR, and total assets. The LDR ratio does not affect on cost efficiency.
The Impact of Board Independence and Gender Diversity on Quality of Integrated Reporting: Indonesian ESG-focused Companies Dea Tiara Monalisa Butar-Butar; Iskandar Itan; Anre Giltbelt Saragih
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.59853

Abstract

This study investigates the impact of board independence and gender diversity on the quality of integrated reporting (IR) among ESG-focused firms in Indonesia. Integrated reporting, which combines financial and non-financial information, plays a crucial role in enhancing corporate transparency and accountability, particularly in firms committed to environmental, social, and governance (ESG) principles. Grounded in Agency Theory and Resource Dependence Theory, this study employs a quantitative research design using panel data from publicly listed Indonesian companies that issued integrated or sustainability reports between 2020 and 2023. The results reveal that board independence does not have a significant effect on IR quality, suggesting that structural independence may not be sufficient to influence ESG disclosures. In contrast, board gender diversity has a positive and significant effect on IR quality, highlighting the strategic role of diverse perspectives in enhancing reporting practices. These findings provide important insights for regulators, investors, and firms seeking to strengthen governance mechanisms and improve transparency through integrated reporting.
Accounting in Transition: Exploring Technology Adoption among Indonesian Accountants Vivian Taniavi; Rosaline Tandiono; Felicia Henrico
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.65308

Abstract

The rapid advancement of emerging technologies such as cloud computing, artificial intelligence (AI), big data analytics, and blockchain has reshaped the accounting profession worldwide. However, in developing countries like Indonesia, the adoption of these technologies remains uneven and context-dependent. This study explores how accounting professionals in Indonesia perceive, adopt, and adapt to these technological innovations in their daily work. Using a qualitative approach, data were collected from 24 accountants across various positions and experience levels through semi-structured interviews. Thematic analysis was employed to identify key themes guided by the Technology–Organization–Environment (TOE) framework. The findings reveal that while most accountants recognize the efficiency and strategic potential of these technologies, challenges persist in terms of limited organizational support, lack of training, and resistance to change. The study also highlights the importance of continuous learning and professional education in fostering technological readiness. These results provide insights for both practitioners and educators to enhance digital competence in the accounting field and contribute to the growing literature on technology adoption in emerging economies
Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia Lisa Savilia; Nujmatul Laily
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.v5i1.12569

Abstract

The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement
Instagram Endorsement and Stock Return Bagas Tri Erianto; Ani Wilujeng Suryani
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.v8i1.39218

Abstract

Investors obtain information from various sources, including social media, which can make them act irrationally by imitating the decisions of others. This study aims to investigate the impact of influencers endorsements on abnormal stock returns. This event study used 291 Instagram posts by social media influencers. Using Generalized Least Square (GLS), this study demonstrates that endorsement positively affects stock abnormal returns. The endorsement effect appears prior to the post and stops following the endorsement. Endorse was successful in creating a favorable sentiment, so that other investors are interested in making similar decisions to generate abnormal returns. This study shows the short-term effect of endorsements. Therefore, investors need to be aware and make rational decisions.
The Influence of Gender and Profession Interest on Teacher Career Selection Arnindya Wahyu Tria; Sriyani Mentari
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.v9i3.49112

Abstract

The purpose of this study is to test and analyze the effect of gender and profession interest on teacher career selection based on Holland's theory. This research uses a quantitative approach by applying the ex post facto method which includes the use of statistical analysis. The data used in this study are primary data and secondary data. Based on the calculation, a sample of 93 students of the Accounting Education Study Program at State University of Malang was obtained from the total population of the 2020 and 2019 batches by applying a sampling technique, namely proportional random sampling. This research was measured using a questionnaire with multiple linear regression models and SPSS software version 25. The results of the F test calculation show that the gender variable and profession interest together (simultaneously) have a positive and significant effect on teacher career selection. The results of the t test calculation show that the gender variable and profession interest individually (partially) have a positive and significant effect on teacher career selection.

Page 3 of 13 | Total Record : 124

 1   2   3   4   5 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Volume 11, Issue 1, September 2026 Volume 10, Issue 4, June 2026 Volume 10, Issue 3, March 2026 Volume 10, Issue 2, December 2025 Volume 10, Issue 1, September 2025 Volume 9, Issue 4, June 2025 Volume 9, Issue 3, March 2025 Volume 9, Issue 2, December 2024 Volume 9, Issue 1, September 2024 Volume 8, Issue 4, June 2024 Volume 8, Issue 3, March 2024 Volume 8, Issue 2, December 2023 Volume 8, Issue 1, September 2023 Volume 7, Issue 2, March 2023 Volume 7, Issue 1, September 2022 Volume 6, Issue 2, March 2022 Volume 6, Issue 1, September 2021 Volume 5, Issue 2, March 2021 Volume 5, Issue 1, September 2020 Volume 4, Issue 2, March 2020 Volume 4, Issue 1, September 2019 Volume 3, Issue 2, March 2019 More Issue