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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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Disposition and Critical Thinking Skills: Accounting Students Perspective Yongky Teguh Setiaji; Ani Wilujeng Suryani; Sanny Sheilla Novia; Salsabila Putri Pamungkas; Iqbal Ainur Rizqi
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.v10i3.62541

Abstract

Critical Thinking Skills (CTS) is an important element in the 21st century skills accounting students must have. Learning characteristics that are technical and procedural limit students to have CTS, and hence, a habit (disposition) is required to foster CTS. This study aims to determine the influence of critical thinking disposition on accounting students' CTS. We collected survey responses from 361 accounting students in Universitas Negeri Malang and analyzed with simple regression. The results showed that critical thinking disposition has a positive effect on CTS. There is no difference in the level of ability between men and women on the variables. Educators should be able to deliver learning process that improves students' CTS through critical thinking disposition, such as problem-based, case study, project-based, and collaborative learning. They are particularly relevant because align with the self-regulatory nature of critical thinking dispositions identified in this study. These approaches may support students in moving beyond procedural task completion toward more reflective and analytical learning behavior.
The Use of Outsourced Accounting Service and Its Impact on SMEs Performance Fadilla Cahyaningtyas; Mega Noerman Ningtyas
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.v4i2.8641

Abstract

This research was about the important contribution of SMEs to Indonesian economy in reality and their weak management accounting functions. This research aimed to find out the factors influencing SMEs’ decision to use outsourced accounting advisory services and the effect of such use towards SMEs’ performance as from Transaction Cost Economics (TCE) and Resource Based View (RBV) perspectives. In this research, the population was comprised of manufacturing SMEs ini Malang. The researchers then took the sample using purposive sampling method. Meanwhile, the criteria to determine the sample were based on the definition of SME in Indonesia. Furthermore, the researchers conducted survey by distributing 270 questionnaires to collect the data. Using SEM (AMOS) analysis, the researchers successfully figured out that asset specification, environment uncertainty, technical competence, and competition level acted as major factors that affected SMEs’ decision to use outsourced accounting services. Meanwhile, the researchers found that behavior uncertainty and trust in accountants did not have significant impact on such SMEs’ decision. The result of SEM analysis showed that outsourced accounting advisory services significantly provided positive effect on SMEs’ performance
ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective Yohan Bakhtiar; Fitria Nur Hamidah
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.v6i2.10217

Abstract

Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist’s perspective. This research used a qualitative approach with transcendental phenomenology as the analysis instrument. For ease of data analysis process, noema - noesis - intentional analysis - eidetic reductionmapping worksheet or paper was used. The research results show that profit for pharmacist can be of education, services, satisfaction, careness and economy. The synthesis of the five meanings is realized in the term ESSENSO (Education, Services, Satisfaction, Careness, and Economy) as the meaning concept of profit oriented in pharmacist’s perspective. Hopefully, with the benefits of ESSENSO, accounting profession can also apply it to its various scientific concentrations, including for educator accountant, public accountant, public sector accountant and management accountant.
Academic Dishonesty in College Students: Do Religiosity and Self-Control Matter? Alfi Hanifatul Uula; Sulikah Sulikah
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.v8i2.47852

Abstract

Academic dishonesty among students in numerous nations is on the rise, and if allowed unchecked, it may be hazardous to a person's personality development and even entry into the workforce. The purpose of this study is to investigate the impact of religiousity and self-control on academic dishonesty in Accounting Education students at the State University of Malang. The purposive sampling strategy yielded a total of 96 samples. The data was gathered using an online questionnaire and analyzed using multiple linear regression in a data processing tool (SPSS). According to the findings of the study, religiousity and self-control had a detrimental impact on student academic dishonesty. This suggests that the higher a student's level of religiousity and self-control, the less academic dishonesty he or she commits, and vice versa.
The Impact of ESG Performance on Green Innovation in Manufacturing Companies in East Asia (China, Japan, and South Korea) Amalia Khoirun Nisa'; Nurika Restuningdiah
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.v10i2.63308

Abstract

This research intends to assess the effect of the performance of ESG on the green innovation. in East Asian manufacturing companies (Japan, China, and South Korea). ESG performance data was obtained from Bloomberg, while green innovation was calculated based on the number of green patents registered in World Intellectual Property Organization (WIPO). The sample consisted of 1,279 publicly listed manufacturing companies selected using purposive sampling techniques during the period 2021–2023. The analysis technique used was Generalized Least Square (GLS) regression. The results showed that ESG performance had a positive effect on green innovation. The results of the study show that ESG implementation can be a strategic basis for management in formulating sustainability policies. Increased transparency, social responsibility, and good governance can strengthen companies' commitment to environmentally friendly innovation. The results of this study can be used by company management as a foundation for enhancing the quality of ESG disclosure and implementation to encourage sustainable green innovation.
The Determinant Factors of Performance of Provincial Governments in Indonesia Hadi Jauhari; Evada Dewata
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.v3i2.5591

Abstract

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.
Related-Party Transactions and Audit Fees Fortuna Oktavia Perwita; Iman Harymawan
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.v5i2.15984

Abstract

This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017. The analysis technique used in this research was the Ordinary Least Square Regression analysis model processed with STATA 14.0 software.  This study found that related-party transactions are positively and significantly related to audit fees. The result indicated that the related-party transactions increase audit fees paid by companies. It also investigated the moderating effect of industry specialty auditors. This indicated that auditor specialization strengthened the relationship between the related-party transactions and audit fees. The market share proxy was used to measure industry specialization. However, this proxy still has disadvantages as it can generate different market shares. This study found that related-party transactions increased audit fees. The results of this study can be used as consideration in making decisions for related parties.
Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements Mazidatur Rohmah; Nujmatul Laily
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.v8i2.37555

Abstract

The changing of business environment raises the question about the priority skills that are needed by the labour market in Indonesia. This study focuses on technical competencies in accounting education by exploring the company's point of view. This study aims to determine the technical competencies needed by accountants through analysis of accounting job advertisements. This study uses content analysis on 612 online job vacancies. The data was then tested differently using the non-parametric Kruskal Wallis test. The findings of this study indicated that information technology and financial reporting skills are the most needed technical competencies by companies. Specifically, the skills that should be mastered by accountants are the skills to use Microsoft office packages and prepare company financial reports. In addition, this study found that there are differences in the need for accounting technical competencies in each job position. The results of this study are expected to provide insight and self-reflection to accounting graduates regarding the technical competencies needed to enter the world of work, so that accounting graduates can fit themselves with the required skills so that they can easily be accepted in the desired job.
The Influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the Work Readiness of Accounting Education Students in the 4.0 Era Lutfia Anggraini; Sulastri Sulastri
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.v9i4.61220

Abstract

This study aims to determine the influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the work readiness of Accounting Education students in the 4.0 era. The novelty of this research lies in integrating the Technology Acceptance Model (TAM) as a theoretical framework. TAM strengthens the understanding that work readiness in the 4.0 era is influenced by an individual's ability to accept and utilize technology, which is reflected in the aspects of LAQ, IQ, and EQ. The approach used in this research is explanatory quantitative, with data collected through questionnaires. The respondents of the study are Accounting Education students from the 2021 and 2022 cohorts at Universitas Negeri Malang. The sampling technique employed is simple random sampling, and the data analysis method used is multiple regression analysis. The research results indicate that LAQ, IQ, and EQ have a positive influence on work readiness, with a significance value.
Exploring the Interaction among Artificial Intelligence, Ethics, and Sustainable Accounting under Task-Complexity Constraints Nurabiah Nurabiah; Nur Fitriyah; Herlina Pusparini; Mariusz Lewandowski; Yudiawan Saputra
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.v11i1.68108

Abstract

Globally, Artificial Intelligence (AI) is increasingly used in accounting processes. However, AI use raises ethical challenges. At the same time, sustainable accounting has become a major concern for global organizations, particularly in reporting social, environmental, and governance (ESG) impacts. To date, limited research has examined how accounting task complexity moderates the relationship between AI and ethics. Therefore, this study aims to analyze the effect of AI on ethics in accounting practices and sustainable accounting, and to examine whether accounting task complexity moderates or strengthens the relationship between AI and ethics in accounting practices. The population comprised undergraduate, master's, and doctoral accounting students across Indonesia who had previously used AI to complete academic assignments. The study used convenience sampling, yielding a total sample of 531 respondents. Data were collected through questionnaires. The hypotheses were tested using Partial Least Squares (PLS) with SmartPLS 4.0. The results indicate that Artificial Intelligence significantly affects Ethics and Sustainable Accounting. Task Complexity Constraints significantly affect Ethics; however, they do not moderate Artificial Intelligence's effect on ethics. These findings reinforce Socio-Technical Systems Theory (STS) by showing that using AI as a technical subsystem must be balanced with ethical considerations as a social subsystem to support sustainable accounting practices. For practitioners, the research highlights the importance of ethical and responsible AI use in maintaining the sustainability and integrity of accounting; for academics, the findings expand the study of the interplay between technology, ethics, and sustainability in accounting; and for accounting educators, the results underscore the importance of integrating AI literacy and ethics into accounting education.

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