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JABE (Journal of Accounting and Business Education)

jabe
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Published by Universitas Negeri Malang

ISSN : 25287281 EISSN : 2528729X DOI : 10.26675

Core Subject : Economy, Education,

Economics, Econometrics & Finance Education

JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), p-ISSN 2528-7281 and e-ISSN 2528-729X is a blind peer-reviewed and open access journal published twice a year (March and September). JABE aims to help researchers publish their work for wider audience and discover new connections. We Consider original research articles and review articles in any research areas of accounting and business education

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 11 Documents

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Search results for , issue " 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017" : 11 Documents clear

The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting Widhianningrum, Purweni
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aimed to examine the effect of intellectual, emotional and spiritual quotient to the level of understanding behavioral accounting. This population are Accounting Education students who are taking a behavioral accounting class, amounted to 87 students. Purposive sampling was done to sampling technique, so the total sample used are 81 respondents. Data analysis method used is multiple regression. The results showed that among the intellectual, emotional, and spiritual quotient which is owned accounting student, there only intellect quotient that is positive and significant impact on the level of understanding of behavioral accounting. This indicates that the level of understanding of behavioral accounting at the undergraduate program is still on the cognitive aspects. Thus, accounting behavioral simply understood as a method should be implemented and applied when they were faced with a condition that requires make a logical reasoning of all the problems in the field of accounting.Â Keywords: intellectual quotient, emotional quotient and spiritual quotient, and behavioral accounting

The Influence of Consciousness, Tax Penalty and the Quality of Tax Authorities Service on Tax Complience (Survey on Taxpayer of Boarding House in Lowokwaru District) Handayani, Ucik; Laily, Nujmatul
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

: This study aims to know the effect of awareness, tax penalties and quality of service tax authorities on the boarding house taxpayer compliance at Lowokwaru area. The kind of this research is kuantitatif with population is boarding house taxpayers at Lowokwaru. Based on data from the Dinas Pendapatan Daerah Kota Malang, until the end of July 2015 there were 673 boarding house. Data was collected by proportional random sampling, the number of sample is 87 boarding house taxpayers at 8 areas. The method of collecting data by distributing questionnaires and documentation. Analysis of the data using logistic regression analysis with SPSS 21 for Windows for helping. Based on the result of analysis, the conclution is awareness, tax penalties and quality of services tax authorities is not effect to the taxpayer compliance. That is because the application of rule boarding house are new for boarding house taxpayer at Lowokwaru area and Dinas Pendapatan Daerah is not give sosialiszation about the rule to the taxpayer. So the knowledge about the rule is still low and then all independence variables not effect to dependen variable. For the next researcher can find other factors that effect to the boarding house taxpayer complience.Â Keywords: awareness, tax penalties, quality of services tax authorities, taxpayer compliance.

The Determinant of Banking Efficiency in Indonesia (DEA Approach) Sari, Putri Zanufa; Saraswati, Erwin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This research is aimed to analyze efficiency performance in banking industries in Indonesia within 2012-2014 period. Data Envelopment Analysis method was used to find determinant in Tobit regression model. Purposive sampling was used to determine samples with the number of companies up to 89 banks consist of 5 different groups. Those are 26 state and local government own enterprises, 6 foreign banks, 11 mixed banks, 19 BUSN Devisa, 27 BUSN non Devisa. Based on analysis result, obtained that the foreign banks has the efficiency the highest compared to a group of banks BUMN/BUMD ( the government banks), BUSN non-foreign exchange , BUSN foreign exchange , and a group of banks a mixture. Efficiency in banking influenced by return on assets (ROA). The higher roa will be able to improve the efficiency banks in indonesia .Keywords: DEA, Tobit, ROA, CAR, NPL

The Determinant of Acceptance of SIMDA (Information System of District Management) Implementation on the Government of Batu City Maksum, Umar; Baridwan, Zaki; Subekti, Imam
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aims to examine the factors influencing the acceptability of SIMDA in the Batu Municipal Government. The research model used the Technology Acceptance Model (TAM), which add external construct from D&M success model of information system and other construct namely the commitment of management, social influence and the Individually influence such as computer self-efficacy and personal innovativenes. This research employed census sampling method. The samples are all official of in financial department who use SIMDA. Results of the research showed that perceived usefulness was affected by management commitment, social influence, information quality, system quality, personal innovativeness, and perceived ease of use. In addition, Computer self-efficacy, and personal innovativeness influenced to perceived ease of use. Furthermore, the acceptance SIMDA was influenced perceived usefulness and perceived ease of use. On the contrary, computer self-efficacy did not affect to perceived usefulnessKeywords: Technology Acceptance Model (TAM), Acceptance SIMDA, perceived usefulness, perceived ease of use

The Development of MANSAE as a Learning Media of Accounts for Vocational School Student of Accounting Program Firdausi, Devi Nur Rahmawati; Andayani, Endang Sri
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

The objective of this research is to develop MANSAE (Making Accounting Newbies to Study Accounts Easily) as accounts learning media for accounting student of Vocational High School. MANSAE contains terms of accounts in Indonesian and English, normal balance of accounts, groups of accounts, classification of accounts in financial statement, and effect of service entitys financial transaction to accounts changes. This research uses Research and Development (R & D) method adapted from Borg & Gallâs. These method are needs analysis, product development, expert validation, product revision I, try-out (small scale), product revision II, and final product. . Product validation wasÂ done byÂ media expert and content expert, while try-out was done by 10th grade of Accounting in SMKN 1 Turen. MANSAE get 97,61% from media expert, 88,70% from content expert, and 95,50% from limited user. The meanÂ is 93,94%, it means that from technical side, surface features, language and grammar, subject matter, and offline material is appropriate and suitable to use as accounts learning media for accounting newbies.Keywords: media, mansae, account, account dictionary

Financial Performance Analysis of Location, Rental Rate and Parking Revenue on Shopping Centers Magdalena, Rita
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aims to determine the influence of location, rental rates, as well as parking revenues to the shopping centers financial performance as measured by proxy Return on Investment (ROI) in the city of Surabaya and Sidoarjo. In theory, this study aims to obtain empirical evidence over bid rent theory first proposed by ThÃ¼nen (1826) and the central location theory proposed by Christaller (1933) so as to benefit the investors, managers, and academics. This study uses secondary data sources. The analysis tool used is regression. Hypothesis testing results show that the strategic location of the shopping center increased financial performance, measured by using a proxy ROI (Return on Investment), while the price of rental and parking revenues shopping center does not have a significant impact on the financial performance. This supported the theory of transaction cost that every financial transaction must consider the cost factor that can lead to lower financial ratios, in addition to the queuing theory, which considers that any value of investment made to reduce queues should consider the return on investment along with factors of customer satisfaction and reducing the volume of the queue. The test results cluster analysis showed that the shopping centers located in residential centers have higher rental rates and earn higher parking revenues when compared with the shopping center located in the downtown area.Keywords: shopping centers, locations, rental rates, parking income, return on investment, financial performance

Cover and Table of Contents (Vol 1, Iss 2, March 2017) Admin, Admin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Cover, Editors note, and table of contents

The Implementation of Project-Based Learning to Improve the Learning Interest and Student Achievement Fauzia, Hamida; Prastiti, Sawitri Dwi
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

The purpose of the research is project based learning model to improve student interest and achademic achievment of second grade of Social departement of State Senior High School 3 Blitar Through the implementation of project-based learning model. The research design is a Classroom Action Research (CAR) also using achademic achievment test and observation instruments. The research shows that the students learning interest and achademic achievment can be improved.Keywords: Project-Based Learning Model, Learning Interest, Achademic Achievment

The Determinant of Financial Statements-Content Information: Corporate Governance as a Mediating Variable Nurohmi, Siti; Sutrisno, Sutrisno; Baridwan, Zaki
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aimed to examine the effect of human resource capacity, internal control, utilization of information technology and corporate governance of the financial statement information. Retrieving data using a survey method. The sample in this study is the head of the bureau, division chief, section chief, head of the sub-division and the administrative manager of financial spread in the working area of Perum Jasa Tirta I is Brantas River and Bengawan Solo. A total of 148 data processed using smartPLS. The results of this study indicate that the capacity of human resources and internal control affecting corporate governance, in addition to the capacity of human resources and corporate governance affects the financial statements information directly. The implication of this study is the management of Perum Jasa Tirta I must ensure that the human resources that exist in the company are resources that are competent and have sufficient internal control, so as to improve the implementation of corporate governance and financial reporting information delivered in a timely manner. Keywords: determinants of financial statements information, corporate governance.

Owner Ethnicity: The Determinant of Relationship between Environment Uncertainty and Performance Andriany, Lussia Mariesti
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

The aim of this research is to reveal effect of environment uncertainty which seen through competition level and costumer to performance. This research reveals the difference of relationship in environment uncertainty to performance between Chinese and non-Chinese business. Data are collected through direct survey to traditional retail owners by questionnaire and interview. Then, those data analyze in two stages, confirmatory factor analysis and simple regression with dummy variable. This research finds that there is no effect from environment uncertainty to performance. Also, there is no difference between Chinese and non-Chinese business in environment uncertainty to performance relationship.Â Keywords: ethnic of business ownership, environment uncertainty, performance

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
NUJMATUL LAILY

Contact Email
nujmatul.laily.fe@um.ac.id

Phone
+6281235402440

Journal Mail Official
nujmatul.laily.fe@um.ac.id

Editorial Address
JL. SEMARANG NO. 5 MALANG

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name NUJMATUL LAILY

Contact Email nujmatul.laily.fe@um.ac.id

Phone +6281235402440

Journal Mail Official nujmatul.laily.fe@um.ac.id

Editorial Address JL. SEMARANG NO. 5 MALANG

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
NUJMATUL LAILY

Contact Email
nujmatul.laily.fe@um.ac.id

Phone
+6281235402440

Journal Mail Official
nujmatul.laily.fe@um.ac.id

Editorial Address
JL. SEMARANG NO. 5 MALANG

Location
Kota malang,

Jawa timur

INDONESIA