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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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Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach Muhammad Ikbal
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.v5i1.12458

Abstract

This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between the auditee, in this case the financial management apparatus and the BPK auditor, gives birth to a communication. This communication is used by the auditee to influence the results of the audit. The research implication is that there are ways for auditors to prevent clients from misusing the opportunities to influence audit result.
Do Learning Styles Affect Accounting Students’ Performance in Financial Management Online Courses? Anis Al Rosjidi; Riana Mahfuroh
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.v7i2.19304

Abstract

This study aimed to figure out whether learning styles affected the accounting students’ performance in the Financial Management online courses. This study was considered as experimental research using two groups of accounting students joining the Financial Management courses: one group attended online classroom, and the other group attended face-to-face classroom. Their learning styles were identified using the model of Fleming and Mills (1992). The student performance was measured using the final quiz scores. The accounting students with visual learning styles show no different performance in the face-to-face and online classrooms. Accounting students with auditory and kinesthetic learning styles show lower performance in the online classroom. Based on the results, the accounting programs and accounting lecturers should consider other teaching methods in teaching the financial courses to accommodate both auditory and kinesthetic learners. However, the accounting students’ performance in this study was only measured using the final quiz scores. Further research is needed to use more comprehensive performance measurements.
A Culture of Honesty (Shiddiq) and Shame (Haya’) in Organisational Financial Management and Accounting Practices: An Empirical Qualitative Approach Ira Hasti Priyadi; Moh Muhlis Anwar
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.v9i2.55560

Abstract

This study explores the impact of the Islamic values of honesty (siddiq) and shame (haya’) on organizational financial management through a descriptive qualitative approach. Financial management is pivotal to an organization’s operations, and incorporating Islamic values can enhance integrity and transparency in financial practices. This paper investigates how these values influence financial management by analyzing in-depth interviews with organizational board members responsible for finance. Findings reveal that honesty is integral to financial transparency and accuracy, aligning with the concept of integrity in organizational culture. Shame serves as an ethical mechanism to prevent fraudulent behavior, driven by a strong sense of moral and spiritual accountability. The study underscores that a culture of honesty and shame fosters responsible financial management, though challenges such as external pressures and lack of oversight may undermine these values. The research contributes to understanding how Islamic ethical principles can reinforce positive financial practices within organizations
The Influence of Green Intellectual Capital on Green Innovation Performance: The Mediating Role of Environmental Knowledge Sharing Heri Widodo; Endra Wahyu Ningdiyah; Ruci Arizanda Rahayu; Muhammad Safdar
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.v10i4.65508

Abstract

This study aims to examine the effect of Green Intellectual Capital (GIC) on Green Innovation Performance (GIP), with Environmental Knowledge Sharing (EKS) as a mediating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The increasing pressure for sustainability and environmentally friendly practices has encouraged firms to optimize their green knowledge resources to enhance innovation performance. This research adopts a quantitative approach using secondary data collected from annual and sustainability reports. The sample was determined through purposive sampling, resulting in 57 firm-year observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that GIC has a positive and significant effect on both GIP and EKS, suggesting that well-managed green intellectual resources contribute to improved innovation outcomes and facilitate knowledge exchange within organizations. In addition, EKS has a positive and significant effect on GIP and plays a mediating role in the relationship between GIC and GIP. This implies that the effectiveness of GIC in enhancing innovation performance is strengthened through the process of environmental knowledge sharing. This study contributes to the literature by integrating the Resource-Based View (RBV) and Knowledge-Based View (KBV) in explaining the mechanism through which intellectual capital drives green innovation. Practically, the results provide insights for companies to develop structured knowledge-sharing practices and optimize intellectual capital to support sustainable innovation strategies and long-term competitive advantage.
Uncovering the Board’s Role: The Use of Confirmatory Factor Analysis As An Investigative Tool In Malawi Kezzie Mkandawire; Betchani Tcheleni; Mustafa Hussein
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.v8i3.51235

Abstract

The main purpose of this study is to analyse the key Board roles that improve the performance of directors in Malawi. The research investigates tasks that the board must execute to enhance its performance, ultimately contribute to the achievement of entity’s strategic goals. The study adopted the cross sectional survey design. A questionnaire was used to collect data from 174 board members who were drawn from board of directors from stock exchange listed companies, state owned enterprises, private companies and non governmental organisations. Data was analysed using IBM SPSS version 20. Descriptive and Confirmatory Factor Analyses were used to determine the key roles of the board. Findings suggest that the control, strategic and service are the key board roles in Malawi. The results further show that the control role is more significant than the other two roles. Using perceptions of the board, this study renders initial verifiable evidence of the significant roles of the board in Malawi. As such, the outcome of this study will be of interest to many corporate governance stakeholders including shareholders, board members, academia and regulatory bodies..
Does integrated reporting moderate the relationship between ownership structure and firm performance? Dea Tiara Monalisa Butar-Butar; Siti Nurhaliza; Iskandar Itan
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.v10i2.63545

Abstract

The moderating effect of integrated reporting (IR) on the association between ownership structure and company performance is examined in this study. It specifically looks at how operational profitability is impacted by environmental, social, and governance (ESG) factors and whether IR improves the relationship between ownership traits and firm outcomes. Using a sample of 435, the research employs multiple regression analysis to test the proposed relationship. The results show that operational profitability as determined by Return on Assets (ROA) is positively and significantly impacted by ESG performance. Additionally, the findings show a strong positive correlation between ownership concentration and institutional ownership and ROE and ROA. These results imply that companies with more concentrated.
The Role of Financial Literacy on Financial Behavior Pipit Rosita Andarsari; Mega Noerman Ningtyas
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.v4i1.8524

Abstract

A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior.  
An Exploration of Indonesian Accounting Education Practices Ika Rahmawati; Ani Wilujeng Suryani
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.v6i1.19422

Abstract

This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, "students" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.
Unraveling The Link: Relationship Firm Value Shapes Esg Ratings Panji Priyanto; Ni Putu Mila Suhandi
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.v8i2.44972

Abstract

The study aims to fill the research gap by examining the relationship between ESG ratings and firm value in energy companies and whether company profitability controls this relationship. The study uses multiple regression models to test this hypothesis and examines the impact of Tobin's Q, profitability, and ESG ratings on firm value. The study sample is energy sector companies listed on the Indonesia Stock Exchange from 2015-2022. The result of this paper is a negative relationship between Tobin's Q and ESG performance, indicating that firms with higher market valuations may prioritize shareholder value over ESG considerations. On the other hand, there is a positive relationship between NPM and ESG performance, suggesting that companies with higher profitability may have more resources to invest in sustainable and socially responsible practices. The lack of a significant relationship between ROE and ESG performance suggests that the financial returns to equity shareholders may not directly impact on a company's ESG initiatives. The positive relationship between ROA and ESG Performance aligns with the idea that companies with efficient asset utilization are better positioned to invest in sustainable practices. The negative relationship between GPM and ESG Performance suggests that companies with higher gross profit margins may face pressure to cut costs, potentially at the expense of environmental or social responsibility.
The Determinant of Accounting Student’s to Choose Sharia Financial Institutions in Post Pandemic Era Mochammad Ilyas Junjunan; Rizca Nur Hidayati; Ajeng Tita Nawangsari; Dian Perwitasari
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.v10i1.54643

Abstract

This study aims to examine Islamic accounting knowledge, religiosity, the environment and the job market, financial rewards, and professional training on the interest of accounting students in choosing Islamic financial institutions in their post-pandemic careers. This study uses a positive paradigm with a descriptive quantitative approach. A total of 100 accounting students at UIN Sunan Ampel Surabaya became respondents in this study through an online survey. The data analysis of this study used multiple linear regression using SPSS. The results showed that knowledge of sharia accounting, labour market considerations, work environment, and professional training had a significant effect on student interest. Meanwhile, religiosity and financial rewards have no effect on the interest of accounting students in choosing Islamic financial institutions in their careers during the post-pandemic. This study provides empirical evidence that the existence of Islamic financial institutions is an alternative for accounting students in their careers to develop their competencies. In addition, the sample is limited to UIN Sunan Ampel students only, so future research is expected to increase respondents from public and private universities as well as in Islamic financial institutions.

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