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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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Students’ Learning Difficulties in Blended Learning: A Case Study Elvira Chrisdia Renica; Diana Tien Irafahmi
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.v8i1.47561

Abstract

Blended learning is a flexible learning environment that could enhance learning. However, its implementation has not been entirely successful, as many students still face difficulties in learning and adapting to this learning environment. This research aims to understand why students experience learning difficulties in blended learning. The research approach used is qualitative research with a case study design. The results of the study show that the learning difficulties experienced by accounting students in blended learning environment are caused by low self-regulated learning, inadequate family support, poor internet connectivity, lack of immediate feedback, communication barriers, and students dissatisfaction with online learning session.
Analysis of Capital Structure, Leverage, and Sales Growth in Term of Tax Avoidanve Baiq Fitri Arianti; Byas Soesila
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.v9i4.62218

Abstract

The large number of companies involved in tax avoidance practices by manipulating profits should be a concern for the government in strengthening the tax system in Indonesia. The purpose of this study is to analyze and empirically examine the influence of companies in the consumer non-cyclicals sector on tax avoidance, viewed from the aspects of capital structure, leverage, and sales growth. This research involves all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 125 companies, with a sample of 30 companies. The study uses a quantitative approach through panel data regression analysis with the help of EViews version 12. The findings of this study show that capital structure does not have a significant effect on tax avoidance, while leverage has an effect on tax avoidance, and sales growth also has an effect on tax avoidance. Although many studies on tax avoidance have been conducted, studies examining leverage using the proxy of Degree of Financial Leverage (DFL) in consumer non-cyclicals sector companies remain limited. The implications of this study reinforce agency theory, which posits that information asymmetry between owners and managers can encourage managers to maximize profits through tax avoidance. These results can also serve as a consideration in designing stricter fiscal policies targeting companies with high potential for tax avoidance, emphasizing the need for a fairer and more efficient tax system, as well as the necessity for strict sanctions to curb tax avoidance practices among large corporations
The Role of the Audit Committee in Moderating Financial Statement Fraud: A Pentagon Fraud Theory Perspective Duta Ajipamulasuari; Indira Januarti; Hussein Hassan Laizer
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.v11i1.63318

Abstract

This research examines the causes of potential financial statement fraud in the Indonesian banking sector, utilizing the Fraud Pentagon model (Pressure, Opportunity, Rationalization, Competence, Arrogance), with the audit committee serving as a moderating variable. The novelty of this research lies in the use of the Loan Loss Provision (LLP) as a proxy for arrogance and the role of the audit committee in reducing the potential for fraud. The research population is banking companies listed on the Indonesian stock exchange from 2019 to 2024. Based on the specified criteria, 252 observation data were obtained. The analysis tool uses logistic regression, which is processed with the help of EViews 13. The research results show pressure (financial targets), opportunities (ineffective monitoring), rationalization (change of auditors), competence (director changes) and arrogance in (Loan Loss Provisions) have no potential influence on the possibility of fraudulent financial statements. Opportunities (ineffective monitoring) on the possibility of fraudulent financial statements. However, the audit committee did not participate in reducing the potential influence of pressure (financial targets), rationalization (change of auditor), competence (change of director), and arrogance (loan loss provisions) on the possibility of financial statement fraud. The results of this research can provide implications for strengthening the supervisory role carried out by the audit committee in strengthening efforts to detect and prevent possible fraud in the banking sector.
Accounting Profession and Industrial Revolution Era 4.0: Opportunity or Threat? Ismi Solikhatun; Ratna Candra Sari; Lisa Nurfatmawati
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.v7i2.17350

Abstract

The industrial revolution era 4.0 has changed the manual-based to technology-based systems. The automation of financial system in business has shifted the accounting profession. This study aimed to evaluate the impact of industrial revolution 4.0 era whether as opportunity or threat faced by accountant. This study provided a perspective of industrial revolution 4.0 towards the accounting profession and the existing opportunities and threats. This systematic review research used a stage model previously developed by Chitu Okoli. This study used the related articles from various journals. The industrial revolution offers users to possibly change the data and information and companies to become more effective and efficient. Industrial revolution has impacted the number of workers due to the automation in accounting activities. On the other hand, industrial revolution provides various job opportunities in accounting profession. The development of technology still cannot replace the  role of accountants, because humans are equipped with emotional intelligence unlike technology. Therefore, various types of technology used in industrial revolution era 4.0 still need the involvement of humans. Anyone with special Accounting expertise and competence  will have these opportunities. This study is expected to provide contributions related to the views on opportunities and challenges for the profession of accountants in industrial revolution era 4.0. This study possibly encourages accountants to improve their skills and professionalism, especially on the accounting systems which cannot be completed by machince and still require the involvement of humans.
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.
Public Governance Canvas and The Quality of Financial Reporting: The Mediating Role of Internal Control Systems Riana Mayasari; Rosy Armaini; Maulidia Berlianti; Khavid Normasyhuri; Muhammad Rizky
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.v10i2.63320

Abstract

This research examines the impact of the Public Governance Canvas (PGC) on the Quality of Financial Statements (QFS), mediated via the Internal Control System (ICS) within local government entities. The study is driven by the increasing need for accountability and openness in financial reporting within the public sector. The investigation used a quantitative methodology utilizing survey data obtained from government officials, employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that PGC has a substantial favorable influence on ICS, whereas ICS markedly enhances QFS. Moreover, PGC directly affects QFS, whereas ICS partly mediates the connection between PGC and QFS. These results substantiate the PGC as an efficacious governance framework, affirm the critical role of ICS as both a direct determinant and mediator, and illustrate that governance and internal controls operate as complementary processes in enhancing financial reporting quality. The research enhances theoretical frameworks of governance-accountability and offers practical recommendations for the amalgamation of governance reforms with effective internal control mechanisms.
Front Matter of JABE Vol 4, Iss 2, March 2020 Admin Admin
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.v4i2.12570

Abstract

Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Yohanes Cores Seralurin; Paulus K. Allolayuk; Muhamad Yamin Noch; Victor Pattiasina; Eduard Yahannis Tamaela
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.v6i2.16681

Abstract

This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culture-based development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture based-development did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance
Corporate Social Responsibility (CSR) and Employee Retention of Manufacturing Firms in Nigeria Wisdom Okere; Idowu Oluwatise Oluwadahunsi; Adegbite Dorcas
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.v8i3.44839

Abstract

This study conducted an empirical investigation on the impact of Corporate Social Responsibility on employee retention among manufacturing firms in Nigeria. Secondary data was engaged to analyze the impact of CSR on employee retention, which was sourced from ten listed manufacturing firms in Nigeria. The study engaged panel regression analysis and Pearson correlation analysis. Further results obtained from the panel regression analysis show that employee training costs affect significantly positively on employee retention. These results are consistent with Galbreath, 2008; Evans & Davis, 2011; Odumeru & Ogbonna, 2013; Marika, Magutu & Munjuri, 2017, who found that CSR significantly influences employee retention. The study recommends that corporate organizations in Nigeria should be socially responsible to their environment and their employees; so as to attract more talents needed to remain competitive. From the study, the concept of CSR will be viewed as a social instrument which manufacturing firms use to retain employees in their organization.
Trading and Financial Engineering Algorithms on Stock Market Volatility: A Log-Return Model and GARCH (1, 1)-M Resvina Situmorang; Marianus Hendrilensio Sanga
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.v10i2.62646

Abstract

This study examines the effects of algorithmic trading and financial engineering strategies on stock market volatility in Indonesia, as well as how their interaction influences price stability. A quantitative approach is employed using volatility estimation through the GARCH (1, 1)-M model and dynamic panel regression based on the Generalized Method of Moments (GMM). The data were obtained from 40 LQ45 stocks with daily frequency throughout 2024, using indicators of algorithmic trading intensity (order-to-trade ratio) and financial engineering (derivatives contract volume). The results show that both algorithmic trading and financial engineering have a positive and significant impact on market volatility. Furthermore, their interaction amplifies volatility, indicating that the integration of trading technologies and financial innovations creates additional pressure on price stability. Theoretically, these findings reinforce the concept of feedback volatility and the endogeneity of risk in the dynamics of modern markets. From a practical perspective, the results highlight the need to strengthen microstructural risk monitoring systems and to design adaptive regulatory policies to address the complexity arising from the interaction between technology and derivatives in capital markets. This study opens avenues for further research on behavioral dimensions, algorithmic regulation, and systemic risks in an increasingly digital and globally integrated market ecosystem.

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