Journal of Accounting and Business 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)
Articles
124 Documents
<![CDATA[The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Fenty Shintya Riadani]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26675/jabe.v3i2.8166
<![CDATA[This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.]]>
<![CDATA[Happy Teaching Video: A Recommendation for Happy Learning in Accounting ]]>
<![CDATA[Primasa Minerva Nagari]]>;
<![CDATA[Dian Syariati]]>;
<![CDATA[Fitri Purnamasari]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26675/jabe.v8i1.24611
<![CDATA[Akibat dari pandemi Covid-19 yang semakin memburuk, dunia pendidikan telah mengadopsi distance learning demi mewujudkan penjagaan social distancing serta mengurangi intensitas mobilisasi penduduk. Hadirnya berbagai konten video pembelajaran tentu menjadi alternatif pendukung aktivitas belajar siswa, tidak terkecuali para siswa dari disiplin ilmu Akuntansi. Penelitian ini bertujuan mengembangkan Happy Teaching Video Series sebagai upaya optimalisasi distance learning pada matakuliah Strategi Belajar Mengajar Akuntansi. Happy Teaching Video Series dikembangkan dengan didasarkan pada elemen-elemen cognitive load, student engagement, dan active learning yang digagas oleh Brame (2016) sebagai elemen-elemen yang menentukan efektifitas dari sebuah video pembelajaran. Hadirnya Happy Teaching Video Series dapat dijadikan contoh impelementasi untuk mengembangkan media pembelajaran, khususnya untuk ilmu akuntansi yang dipersepsikan sebagai subjek yang praktikal dan cenderung sulit dimata para siswa.]]>
<![CDATA[One Decade of Research on Sustainable Investment Decision: A Systematic Literature Review ]]>
<![CDATA[Pinkan Wulan Sari]]>;
<![CDATA[Y Anni Aryani]]>;
<![CDATA[Doddy Setiawan]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/jabe.v9i3.58038
<![CDATA[This study aims to show empirical evidence on the development of investor decision research in sustainable investment for a decade from 2015 to 2024. This study uses the Scopus and SINTA 2 databases to select articles based on predetermined criteria so that 75 articles related to sustainable investment decisions are obtained, with details of 71 articles indexed by Scopus and four accredited by SINTA 2. This study uses the charting-the-field approach method by Hesford et al. (2006) by classifying articles based on journal name and topic and using Vosviewer software for keyword and author collaboration network analysis. The literature review results show that the Sustainability Journal dominates publishing articles on sustainable investment decisions. Returns, financial literacy, risk, attitudes toward sustainable investment, and environmental concerns are the main factors that influence sustainable investment decisions. In addition, gender and attitudes toward sustainable investment are the most important moderating and mediating variables for sustainable investment decisions. Socially Responsible Investment is the most widely used keyword in previous studies. Gutsche, Gunnar is the author with the most publications on the topic of sustainable investment decisions. This research provides knowledge regarding developing trends in sustainable investment decisions and opportunities for agendas for further researchers.]]>
<![CDATA[How ESG Disclosure Affects Firm Value: The Mediating Role of Tax Avoidance ]]>
<![CDATA[Rela Sari]]>;
<![CDATA[Tabah Rizki]]>;
<![CDATA[Alya Melinda Putri]]>;
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Rochmawati Daud]]>;
<![CDATA[Atiqa Malik]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/jabe.v10i4.65358
<![CDATA[This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on firm value with tax avoidance as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a Random Effect Model (REM) panel data regression method on 84 observations collected during the 2022-2024 period. The results show that ESG disclosure has a significant negative effect on tax avoidance, indicating that increased transparency and sustainability responsibility can reduce corporate tax avoidance practices. Additionally, ESG disclosure has a significant positive effect on firm value, while tax avoidance has a significant negative effect on firm value. Furthermore, tax avoidance was found to partially mediate the relationship between ESG disclosure and firm value, confirming that taxation policy is one of the key mechanisms in the process of creating firm value. These findings confirm that ESG disclosure not only serves as an instrument of legitimacy, but also as an effective corporate strategy in increasing firm value through risk management, transparency enhancement, and strengthening stakeholder trust. Practically, the results of this study have implications for company management to integrate ESG strategies with ethical tax policies, as well as for investors to make the quality of ESG disclosure and the level of tax compliance key indicators in assessing the prospects and sustainability of firm value in the future.]]>
<![CDATA[Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia ]]>
<![CDATA[Mohd Rizal Palil]]>;
<![CDATA[Syahirah Razif]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26675/jabe.v7i1.20169
<![CDATA[This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors. This study aimed to reveal the tax planning strategies through frequent adjustments made by the companies helped by the tax agents. Tax management itself is a way to properly meet the tax obligations, but the paid amount of tax can be reduced to obtain the expected profits. Tax planning leads and attracts more public attentions. A survey among 106 tax agents in Malaysia working in big-four companies revealed that tax planning appeared to be significant suggested by the tax agents as the companies had limited knowledge on tax regulations and law. This study also found an interesting finding in which companies heavily relied on the tax agents in minimising their yearly tax incidence although the tax planning might violate the current tax laws. This study recommends that the essential elements of designing a good tax system will help restrict the conditions which enable the tax evasion for the future development. This study considered the theoretical developments and related empirical findings on the interrelated issues to measure the tax planning and possible causes and results of corporate tax evasion. This study presented some ideas for further research to examine the unexplained topics on tax planning. In addition, the research findings also signaled to the policy makers to focus more on the integrity of tax agents to increase the compliance.]]>
<![CDATA[Understanding the Implementation of Enterprise Resource Planning System: A Phenomenological Study ]]>
<![CDATA[Meivida Medyastanti]]>;
<![CDATA[Eko Ganis Suharsono]]>;
<![CDATA[Zaki Baridwan]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/jabe.v9i1.53449
<![CDATA[This phenomenological study examines the implementation of an Enterprise Resource Planning (ERP) system at PT. X, a construction and engineering company in Indonesia. The research aims to understand the experiences and perceptions of employees regarding the ERP system's integration and its impact on organizational processes. Through qualitative interviews and thematic analysis, key themes emerged such as mindset change, top management commitment, change management strategies, and functional improvements in project control, transaction speed, and human resource management. The findings reveal the transformative effects of the ERP system on operational efficiency, decision-making, and strategic alignment within PT. X. This study contributes to the theoretical understanding of ERP implementation and offers practical insights for companies considering or currently undergoing similar transitions.]]>
<![CDATA[A Modern Curriculum: Data-Driven Decision Making and AI in Accounting ]]>
<![CDATA[Wilfredo Moran]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/jabe.v10i3.65285
<![CDATA[This paper explores the need to re-evaluate accounting curricula and to incorporate essential data analytics and AI. In this way, it prepares students for the technological demands of the modern accounting profession and ensures that the accounting curriculum keeps up pace with the CPA Evolution Initiative. It explores the evolving landscape of accounting, the benefits of data-driven decision-making, the impact of digital transformation on accounting practices, ethical considerations, challenges and opportunities, pedagogical approaches, the benefits of Industry Partnerships and Collaborative Initiatives, and barriers to implementation. Furthermore, the paper emphasizes the importance of analytical skills and ethical awareness needed by future accountants. By integrating data analytics and AI into accounting curricula, educational institutions can effectively prepare future accountants to navigate the challenges and opportunities these technologies present, ensuring students possess the skills and knowledge to navigate the evolving landscape of the profession. The aim is to provide a roadmap for equipping future accountants with the competencies needed to thrive in the evolving world of data analytics and AI-driven finance and business. It is strongly recommended that curriculum reform be implemented and that students continue learning about data analytics and AI as they evolve. Continuous learning is essential for staying ahead of the curve.]]>
<![CDATA[The Mediating Role of Attitude Toward Money on Students’ Financial Literacy and Financial Behavior ]]>
<![CDATA[Nurdian Susilowati]]>;
<![CDATA[Kardiyem Kardiyem]]>;
<![CDATA[Lyna Latifah]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26675/jabe.v4i2.6622
<![CDATA[This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. This research was conducted at Economics Faculty of State University of Semarang or UNNES with its sample being students who had taken budgeting and financial management courses. The sample was taken using proportionate random sampling and 230 respondents were obtained. The data were collected using questionnaire and they were then analyzed using descriptive analysis and path analysis. Based on the first research result, it was found that financial literacy had direct influence on financial behavior. High financial literacy determined a good financial behavior in the future. Secondly, attitude toward money successfully mediated the influence of financial literacy on students’ financial behavior. Thirdly, attitude toward money has a direct influence on financial behavior. In general, students have good financial literacy, attitude towards money, and financial behavior. This allowed them to have a clear priority for their future.]]>
<![CDATA[The Influence of Industrial Specialization Auditor on Audit Report Lag ]]>
<![CDATA[Angelia Monique]]>;
<![CDATA[Iman Harymawan]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26675/jabe.v6i2.16888
<![CDATA[This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017. Industrial specialization auditor was measured using market share based on total assets. This study used an Ordinary Least Square Regression analysis model. This study found that firms audited by the industrial specialization auditors had shorter audit report lag. This study also found that firms with high disclosure of the related party transactions had shorter audit report lag and those audited by the industrial specialization auditors belonging to the related party transactions did not extend (shorten) the audit report lag. These results indicate that firms audited by the industrial specialization auditors influenced the audit report lag; firms with high disclosure of the related party transactions influenced the audit report lag; and firms audited by the industrial specialization auditors belonging to high related party transactions did not influence the audit report lag. The implication of this study can be used by the firm management as a consideration in selecting the auditors.]]>
