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" 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017"
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<![CDATA[Determinan The Evaluation of Work Unit Application System (Sistem Aplikasi Satker (SAS) : An Information System of Success Model Approach ]]>
<![CDATA[Laksana, Pandu Krida]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Baridwan, Zaki]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9756
<![CDATA[This study aims at examining and analyzing the effects of system quality, information quality, the significance of system on user satisfaction partaking as mediating variables. The survey was carried through by way of census mode (total sampling) in all individuals using SAS and were employed in work units (Satker) partnering with KPPN Sidoarjo in fiscal year 2016, with the number of 86 research subjects. The used analysis methods was SEM-PLS with the assistance of WarpPLS Software 5.0. The results showed that there was a positive effect of the system quality, the importance of the system, and the usability of the system on usersâ satisfaction, but the information quality was not empirically proven effective on user satisfaction. The system quality and information quality positively effected on the usability of the system, but the importance of the system did not affect the usefulness of the system. Keywords: Usability, user satisfaction, information quality, system quality, significance of the system.]]>
<![CDATA[A Phenomenological Study on Issuess Of Planning and Budgeting Consistency in The Perspectives of Local Government Budget Team ]]>
<![CDATA[Ocktavianto, Eko Prasetyo]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Purwanti, Lilik]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9746
<![CDATA[This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees. Keywords: budget, consistency, planning and budgeting, TAPD]]>
<![CDATA[The Implementation of Self Regulated Learning Model Using Ict Media Toward The Students Achievement in Introduction to Accounting Course ]]>
<![CDATA[Herawati, Nyoman Trisna]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9755
<![CDATA[This study aimed at describing an effect of implementing self regulated learning (SRL) models towards studentsâ achievement in Introduction to Accounting course. The study was conducted at the Department of Accounting in 2015/2016 utilizing a post-test only control group design, involving the second semester students as the subject. The Samples were determined based on simple random sampling in which every individual in the population had an equal chance to be chosen as a sample. The results of the post-test indicated that the students who were treated with self regulated learning (SRL) models had better achievement than those treated with a conventional model. The means score of the experimental group was 79.64 higher than that the control group which was only 69.39. It can be concluded that the studentsâ achievement of experimental group was better than the control group. The result of t-test indicated that the assumption of equal variance not assumed significance probability 2.479 and the significant level about 0.016 (two tail), meaning that significance less than 0.05. The null hypothesis was rejected and the alternative hypothesis was accepted. This conclude that there was a significant difference between the studentsâ achievement treated by self regulated learning (SRL) models and those treated with conventional models. Keywords: SRL, Media ICT, Learning Outcomes]]>
<![CDATA[The Effects of Good Corporate Governance and Audit Quality on Earnings Management ]]>
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9754
<![CDATA[A number of previous empirical studies have attempted to reveal the existence of earnings management. However, a research that focuses on how to alleviate the earnings management practices committed by managers is still insufficiently available. This study is aimed to examine the effects of Good Corporate Governance (GCG) and audit quality on earnings management. The presence of Board of Commisioner and Audit Commitee in Indonesian Manufacturing Public Listed Companies serves as the proxy of GCG. On the other hand, KAP (public accounting firm) size, dichotomous variables and an assumption that big four auditors perform higher audit quality compared to non-big four auditor serve as the proxy of the audit quality. To echo the prior research, earnings management is measured by employing discretionary accruals modified by Jone (1995). 151 manufacturing listed companies were determined as the population and 86 public listed companies were eventually opted for the sample. Purposive sampling method was employed and regression was performed to analyze the data. The results showed that (1) accounting firms size does not yield significant effects on earnings management. It indicates that neither big four nor non-big four can significantly detect the existence of earnings management undertaken by manager through the audit they administer; (2) Board of Commisioner and Audit Commitee also do not generate significant effects on earnings management. It indicates that good corporate governance proxied by the existence of Board Commisioner and Audit Commitee do not necessarily alleviate the earnings management practices. Keywords: Earnings management, audit quality, good corporate governance]]>
<![CDATA[Development of Accounting E-Module to Support the Scientific Approach of Students Grade X Vocational High School ]]>
<![CDATA[Hamzah, Imron]]>;
<![CDATA[Mentari, Sriyani]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9751
<![CDATA[Learning material development in form of electronic module with scientific is solution to optimize studentâs scientific thinking process in students. This electronic module development model uses ADDIE (Analysis, Design, Development and Implementation, Evaluation). Scientific approach to suports accounting e-module development is tested to students of grade X Accounting of SMK PGRI 2 Malang. Data type used is qualitative and quantitative. Test design used in scientific approach to suports e-module development is experimental. Data collection technique in this development uses polling. Research data analysis technique uses percentage descriptive technique, while qualitative data in form of critics and suggestion can directly make conclusion. Suports on scientific approach to suports accounting e-module development, from the result, it can be concluded that scientific approach to supports accounting e-module is appropriate and able to improve students learning motivation and result. Keywords: E-Module, Scientific Approach, Learning motivation, Learning result.]]>
<![CDATA[The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study ]]>
<![CDATA[Dipayana, Muhammad Avicinna]]>;
<![CDATA[Triyuwono, Iwan]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9753
<![CDATA[This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo Cityâs budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informantsâ perspectives and their meaning. The results of this study revealed that the performance-based budgeting process in Probolinggo City with SIMRALâs utilization is interpreted the disobedience of budgeting to planning; moreover, SIMRAL is regarded as a solution for such disobedience. Referring to such a notion, a conclusion can be drawn which reads "SIMRAL is the solution for the disobedience of budgeting to planning". The understanding of the meaning of performance-based budgeting with SIMRALâs utilization did not necessarrily make the Probolinggo municipal government implement the performance-based budgeting in accordance with the rules. The factors leading to such a situasion are outlined as follows: 1) discrepancies between planning and budgeting documents, 2) reporting of performance which has not run well, 3) human resources which need strengthening, 4) the lack of leadership qualities of SKPD (working units), and 5) the lack of an integrated application systemKeywords: meaning, performance-based budgeting, SIMRAL, system]]>
<![CDATA[Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements ]]>
<![CDATA[Sukamdaru, Haryono]]>;
<![CDATA[subroto, Bambang]]>;
<![CDATA[Mardiati, Endang]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9750
<![CDATA[This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial statements. Furthermore, the data are collected using questionnaires, and distributed to all officials responsible for financial statements and financial administration officials in all working units (SKPD) in Probolinggo Municipality, and the used samples are 57 respondents. Data analysis method is double regression. The result of this study indicates that the training and working experience positively influences on the comprehension of accrual-based financial statements. The quality of education and information technology do not bring a pass to the understanding of accrual-based financial statements. Keywords   : Accrual-based financial statements understanding, education, information technology quality, training, work experience]]>
<![CDATA[The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable ]]>
<![CDATA[Rifqi, Robith Abdullah]]>;
<![CDATA[Subekti, Imam]]>;
<![CDATA[Rahman, Aulia Fuad]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9757
<![CDATA[This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government. The sample was 105 employees participated in the budgeting process at 40 Local Government Units (LGU) in Probolinggo Municipal Government. This study was using multiple linear regression. The outcomes indicated that the greater level of employee participation in the preparation of the budget, the budgetary slack will be reduced. Unfortunately, this study was not able to prove that the interaction between budget participation and external pressure strengthen the relationship between budget participation and budgetary slack. Yet, external pressure can reduce budgetary slack.Keywords: budget participation, budgetary slack, external pressure.]]>
<![CDATA[The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration) ]]>
<![CDATA[Hamzah, Mochamad]]>;
<![CDATA[Rosidi, Rosidi]]>;
<![CDATA[Mardiati, Endang]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9752
<![CDATA[This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employeesâ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance. Keywords   : competence, motivation, performance, regional performance incentive]]>
<![CDATA[Credit Risk-Return Puzzle: Asian Countries Representative ]]>
<![CDATA[Singagerda, Faurani Santi]]>;
<![CDATA[Suryanto, Tulus]]>;
<![CDATA[Sudjana, Jesscia Christina]]>
<![CDATA[ Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v1i1.9747
<![CDATA[This  research  investigates  the  presence  of Credit  Risk-Return  Puzzle  on  Indonesia,  China, Japan and Singapore,  by analyzing  the relationship  between credit risk and stock return with the utilization of credit ratings from Moodyâs to represent credit risk. The data comprises of monthly data from January 2001 to December 2015, compiled in an unbalanced panel and then regressed with the Hausman-Taylor  Estimator due to the presence  of time-invariant  variables such as countries  and country classifications within the dataset.The results from this research show that Credit Risk-Return Puzzle exists in both developed and developing  market for long-term  credit ratings, proven by the negative relationship  between stock return and credit ratings. On the other hand Credit Risk-Return Puzzle does not exist in the case of credit rating changes in terms of direction but do show some signs of existence through difference in magnitude,  as different  reasons  underlying  credit  rating  changes  such  as leverage  changes  can change the direction of stock price movement. Keywords: credit risk-return puzzle, credit rating announcements, credit risk, impact of rating changes, decoupling-recoupling hypothesis]]>
