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
 4   5   6   7   8 
Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review Diana Tien Irafahmi
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.v4i1.9114

Abstract

The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.
Board Diversity and Financial Performance of the Nigerian Listed Firms: A Dynamic Panel Analysis Abdullahi Sani
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.v6i1.18817

Abstract

The effect of board diversity on organisational performance has continued to be given attention by policymakers, non-governmental agencies, and academic communities. It has been established that boardroom diversity enhances the corporate boards’ monitoring capacity and mitigates the agency costs, which positively influences the firms’ performance. Despite the advantages of constituting diverse boards, the corporate governance framework guiding the operations of such firms does not contain any specific requirement on board diversity. Hence, empirical studies need to stress more on the relevance of boardroom diversity to firms’ value in the Nigerian context. Therefore, this paper examines the effect of board diversity on financial performance of the Nigerian listed firms. The study utilised the balanced panel data of 70 firms for a period of 8 years (2012 to 2019) using a two-step system generalised method of moments (GMM) framework. This study indicates a positive and significant relationship of board gender diversity (BGD) and Foreign directors (FD), with financial performance. However, the effect of CEO financial expertise on the firms’ return on assets (ROA), return on equity (ROE), and return on sales (ROS) appear positive but insignificant. Consequently, the Nigerian listed firms should attach more value to constitute a smaller board size with a considerable number of female and foreign directors to maximise their performance.
Cracking the Code: Shedding Light on Accounting Students' Career Intentions - An empirical study Eman Mubarak Sinan Al Harsoosi; Mariya Khamis Marhoon Al Sulaimi; Mohammed Muneerali Thottoli
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.v8i2.40257

Abstract

The study aims to assess how a student's plan, perception, and family factors affect accounting students' career intentions. This research delves into the factors that influence accounting students' career intentions and investigates whether these factors evolve as they progress in their studies, ultimately shaping their workplace preferences. The study used a survey questionnaire asked on a 5-point Likert scale to gather primary data from 136 accounting university students studying in Oman. PLS-SEM has been employed in this study to conduct the analysis. The results showed that the determinants of accounting students' career intentions significantly affected students' plans. Likewise, students' perceptions are related considerably to accounting students' career intentions. Hence, the results showed that the p-values of the two independent variables, namely, students' plans and perceptions, significantly support the current study's hypotheses. However, the third variable, family factors, does not impact accounting students' career intentions
Does the Relationship between Financial Performance and Corporate Sustainability Get Affected by Agency Costs? Dea Tiara Monalisa Butar-Butar; Yenni Tanisya; Iskandar Itan
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.v10i1.62868

Abstract

This study examines the role of agency costs in moderating the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX) in relation to their financial performance. Reporting combines financial and non-financial information to improve corporate transparency and accountability, especially in companies that adhere to environmental, social, and governance (ESG) principles. Based on stakeholder theory and legitimacy theory, this study employs a quantitative research design using panel data from companies listed on the Indonesia Stock Exchange (IDX) with ESG values from 2019 to 2023. The research findings reveal that ESG does not have a significant direct impact on ROA, indicating that corporate sustainability does not automatically impact financial performance without adequate internal conditions. However, when control variables are accounted for, the impact of ESG on ROA becomes significant. FCF has a positive impact on ROA but does not moderate the relationship between ESG and ROA. This suggests that excess cash does not automatically enhance the effectiveness of ESG. Conversely, ER is proven to be a significant moderator that strengthens the influence of ESG on ROA. This means that efficient companies are better able to translate ESG into competitive advantages that impact financial performance. This study contributes to the literature by offering a new perspective on how agency costs moderate the relationship between corporate sustainability and financial performance.
Individualized Excel-Based Exams to Prevent Students from Cheating Ani Wilujeng Suryani
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.v5i1.14367

Abstract

The COVID19 pandemic has brought a disruption on education, especially on how courses are delivered in higher education. Higher education providers are forced to go online, irrespective of the IT infrastructure’s availability and the capability of lecturers in delivering online courses. While online learning is perceived as an opportunity for academic integrity breaches, academicians need to ensure that processes are in place to avoid students cheating, especially during the exam. This paper presents an innovative approach based on Excel spreadsheet that allows lecturers to develop individualised exam questions. The method and/or accounting policy, as well as the accounting figures in the exams are automatically tailored based on students’ identification numbers. This program also allows automatic markings for such exams. This type of exam is not perceived complicated by students; but relatively reduce the opportunity to cheat. Hence, it is suggested to be used in the future online exam environment to increase the objectivity of the exam and reliability in exam marking.
The Remote Audit and Information Technology: The impact of Covid-19 Pandemics Trinandari Prasetyo Nugrahanti; Arvega Safina Pratiwi
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.v8i1.37369

Abstract

This study aimed to examine the effect of remote auditing and information technology on audit quality and professional ethics as moderating variables. It used a quantitative method with primary data obtained using a questionnaire. This research uses quantitative methods with primary data obtained through a questionnaire. This research population is auditors working in Public Accounting Firms around DKI Jakarta Province, Indonesia. A sample of 122 respondents was selected from the people using the convenience sampling technique. The results showed that remote auditing and information technology affected audit quality. Auditors work professionally by complying with audit standards to improve the quality of the results. Using information technology with computer-assisted audit techniques appropriately facilitates the auditors' process. The technology also makes data storage more effective and efficient, promoting quality audit work. Auditors should comply with professional ethics appropriate to the code of ethics of the public accounting profession.
Ijiri or Grigg: Where do Indonesian Accounting Scholars Go? Rizki Oktavianto; Sony Warsono
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.v8i4.56142

Abstract

Financial scandals have raised issues of trust and transparency in the double-entry bookkeeping (DEB) system. This led to adding a third entry to DEB, called triple entry accounting. TEA is not a new idea. This idea has been around since 1982 proposed by Yuji Ijiri, an accounting professor. Also, in 2005, Ian Grigg, a financial cryptographer offered the idea of TEA in a different format. These two different initial concepts of TEA gave rise to TEA research with different alignments. This study conducted a systematic review of 11 TEA articles written by Indonesian accounting scholars and published between 2005 and 2024. This study explores accounting scholars' knowledge domains and their alignment with the original idea of TEA. The results showed that all Indonesian accounting scholars who wrote TEA align with Grigg's initial ideas. This research recommends further research to design ideas for integrating Ijiri and Grigg's TEA concepts to anticipate financial statement fraud.
Student Voices in Teacher Evaluation: The Role of Students in Assessing Student Teachers’ Soft Skills on Asistensi Mengajar Program Sriyani Mentari; Umi Nuraini; Rizal Palil; Virut Kitnuntaviwat
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.v10i4.63594

Abstract

The development of future teachers is not only determined by their mastery of pedagogical competencies, but also by soft skills. However, the evaluation of soft skills in teacher education in Indonesia is still dominated by self, peer, and supervising teacher assessment, while the voices of students are often neglected. This study aims to analyze the differences of soft skills assessment of student teachers participating in the Asistensi Mengajar (AM) program based on a 360-degree feedback approach, as well as to examine the differences between student teachers and students in each dimension of soft skills. This study uses a comparative quantitative design involving 66 student teachers, 198 students, 198 peers, and 66 supervising teachers. Data were collected using a 5-point Likert scale-based soft skills instrument that had been tested for validity and reliability. Data analysis was performed using the Kruskal-Wallis test and Dunn's post hoc test to examine differences between assessor groups (H1), as well as the Wilcoxon Signed-Rank test to compare self-student assessments (H2a–H2d). The results showed a significant difference between the groups of assessors (p < 0.05), particularly between student teachers and students, and between student teachers and their peers. In addition, all dimensions of soft skills showed significant differences between self-assessment and student assessment. Students rated student teachers' communication, problem-solving, and moral attitudes lower, but gave higher scores on adaptability. This study concludes that student voice is a valid and authentic component of evaluation that needs to be integrated into the teacher education assessment system.
Determinants of Efficiency of Tax’s Collection in Oman Yousuf Nasser Amur Alsarmi; Essia Ries Ahemed
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.v7i1.29835

Abstract

This study examines the relationship between determinants of tax efficiency (tax awareness, electronic procedures and auditing procedures) and efficiency of tax collection in Oman. The research uses method of a quantitative method via survey 150 usable data based on tax inspectors of Tax Authority in Oman. The hypotheses of the present study utilized its variables via using Smart PLS and SPSS statistical tools. The findings revealed that a positive and significant link between tax awareness and efficiency.  As well as, the findings revealed other possible determinants (electronic procedures and auditing procedures) has a insignificant influence on efficiency of tax collection in Omani Tax Authority. The model of the current research might be beneficial to realize determinants of tax efficiency to growth the  effective of tax collection. Yet, practicing tax inspectors might understand tax awareness to improve firm effectiveness.
Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Company Value with Profitability as a Moderating Variabel Amanda Puspita Sari; Eny Maryanti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.51241

Abstract

This study aims to determine the effect of intellectual capital, corporate social responsibility, and good corporate governance on company value with profitability as a moderating variable. The sample in this research was taken using a purposive sampling method from companies listed in LQ45 on the Indonesian Stock Exchange for the 2018-2022 period. The number of samples used was 20 companies. The analytical method used is multiple linear regression and Moderate Regression Analysis (MRA) using the SPSS 26 application. The results of this study show that intellectual capital has a negative effect on company value, corporate social responsibility has no effect on company value, while good corporate governance has a significant effect on company value, profitability is able to moderate the influence of intellectual capital and good corporate governance on company value, meanwhile profitability cannot moderate the relationship of corporate social responsibility to company value. The implications of this research are expected to be a reference for companies and investors to consider social responsibility more and It also becomes the basis for development for subsequent research involving the same variables or research population

Page 6 of 13 | Total Record : 124

 4   5   6   7   8 

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