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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 8 Documents

Search results for , issue " 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018" : 8 Documents clear

West Nusa Tenggara (NTB) Provincial Governments Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia Yazied, Naufal; Djamhuri, Ali; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leadersâ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RIâs findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leadersâ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets.

The Implementation of INA-CBGs (Indonesia Case-Based Groups) System and Strategic Response in Institutional Theory Perspective (Case Research in RSUD Dr. Saiful Anwar Malang) Clarias, Citrus; Sukoharsono, Eko G; Mulawarman, Aji D
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This research aimed to understand the implementation of INA-CBGs system and organization response in the institutional perspective at RSUD Dr. Saiful Anwar (RSSA). To achieve these objectives, a descriptive qualitative method was used with case study as a strategy. The implementationof INA-CBGs system was analyzed using the institutional forces that exist in the institutional theory of Dimaggio& Powell (1983), and analysis of an organizations response wasbased onstrategic responses ofinstitutional forces by Oliver (1991). The results showed that coercive pressures in the implementation of the INA-CBGs system derived from government regulations.Source normative pressure came from the education and professional standards. Source mimetic pressures came from competition with other hospitals andthe uncertainty of the health industry environment. The strategic response in facingcoercive pressure wasgiving a passive approval and performsomestrategic innovation. While the normative pressurewas responded by training and a more selective recruitment process. Last response related to mimetic pressurewasby imitating theexisting practice from other hospitals.

The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X Satrio, Ragil; Sukoharsono, Eko Ganis; Prihatiningtyas, Yeney Widya
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to understand how internal control system in Sima village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of Sima was formed through a series of preparatory ceremonies of Manusuk Sima, the use of inscription as a form of risk assessment, the ceremony of Manusuk Sima as the core control of the village of Sima, Asuji and Caitra grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the Sima. The overall internal control system existing in Majapahit Empire during Hayam Wurukâs reign was an implication of Nawa Sanga, the form of beliefs who prefer spirituality in running the government system.

Money and Unethical Behavior of Accounting Students Dewi, Luh Gede Krisna; Dewi, Ayu Aryista
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.

Relational Responsibility to Buying Decision: Buyer Perspective in Business of Chinese Andriany, Lussia Mariesti
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This research aims to reveal the effect of relational responsibility to buying decision in Chinese business. That ethnic is choosen because of the domination of Chinese in Indonesian business. This research located in major traditional market in Malang, using survey method to collect data through questionnaire instrument. Respondent of this research is buyer of traditional market, amount35 peoples. Sampling technique using in this research is simple random sampling. Validity and reliability test is applied to questionnaire before its distribution to respondents. Data was analyzed through two stages, which were confirmatory analysis factor and simple linier regression. Based on validity and reliability test, all of statement in questionnaire is valid and reliable. From the results of confirmatory analysis, significance value of indicators is below 0.05 which confirms its fit to measure relational responsibility and buying decision.The result of hypothesis testing said that relational responsibility has positive and significant effect to buying decision.

A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo Sulistianingtyas, Veronica; Rosidi, Rosidi; Subekti, Imam
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.

Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 Hafit, Muhamad; Irianto, Gugus; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.

The Analysis of Computer Based Test (CBT) Implementation: A Phenomenological Study Fitriyah, Sofiyatul; Laily, Nujmatul
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

The purpose of this research is to describe the planning, implementation, and obstacles in implementing CBT. It is a qualitative research using phenomenological approach. The subjects of this research are Accounting teachers and students in Vocational High School 1 Turen. The method for collecting the data are interview and documentation. The validation of data was conducted by the triangulation of sources. Data analysis using Miles and Huberman technic. The research shows that (1) Planning Computer Based Test (CBT) for midterm and final test includes the formulation of objectives, selecting officers, preparing the system, facilities, and infrastructures needed for the test, socialization for teachers and students, preparing the test items and CBT simulation. (2) The implementation of the computer-based test (CBT) for midterm and final test is the responsibility of Proctor and technician. Teachers role during the CBT only as the supervisor of the test and assess the result. (3) Problems in the implementation of CBT are the trouble of internet connection, electricity, and the chance for the student to browse easily. There are some strategies to overcome those problems such as giving a clear instruction as the supervisor of CBT, preparing enough genset, empowering wifi connection and server for the stability of internet connection.

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Home Page

OAI Link

Editorial Team

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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

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

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