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NUJMATUL LAILY
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nujmatul.laily.fe@um.ac.id
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JABE (Journal of Accounting and Business Education)
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 5 Documents
 1 
Search results for , issue "volume 10, issue 1, september 2025" : 5 Documents clear
The Effect of Carbon Emissions Disclosure on Real Earnings Management with Financial Distress as a Moderating Variable Fathan Abrar Abdalla; Nujmatul Laily; Helianti Utami; Sawitri Dwi Prastiti
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.v10i1.59965

Abstract

Using financial distress as a moderating variable, this study sought to ascertain the relationship between a company's actual earnings management procedures and its corporate responsibility in declaring carbon emissions in Indonesia. The company's financial statements reports and sustainability reports are used in this study to evaluate the values of the variables under investigation. The exploratory quantitative technique is used to offer the test findings discussed in this study. Companies in the energy sector sub-industry that are listed on the Indonesia Stock Exchange for the 2019–2023 period make up the research sample. The Purposive Sampling method was employed in the sample determination process. The study's findings demonstrate that actual earnings management procedures are not much impacted by a company's disclosure of carbon emissions. Moreover, the poor financial condition of the company cannot moderate the influence of carbon emission disclosure on real earnings management. The disclosure of carbon emissions by companies is carried out as a manifestation of their responsibility towards the environment and the encouragement from society, particularly stakeholders, to maintain the company's image. The level of financial difficulty of the company is also not a driving factor for companies that disclose good carbon emission reporting to engage in earnings management practices. Companies are more likely to avoid social conflicts and political pressure in their carbon emission disclosure reporting. The presence of government regulations also plays a role, prompting companies to simultaneously prioritize non-financial reporting such as carbon emission disclosures to avoid disciplinary sanctions from the government and social pressure from the community. Companies that are financially struggling tend to not participate in good environmental disclosures, as they are more concerned about the loss of their resources than before. The implications of this research play an important role for stakeholders and the government to pressure companies to avoid earnings management practices and prioritize non-financial reporting such as carbon emission disclosure as a form of social responsibility
The Effect of Greed, Opportunity, and Need on Academic Cheating Behavior with Self-Control as a Moderating Variable Mariatul Kiftiyah; Miranti Puspaningtyas
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.v10i1.62697

Abstract

This study aims to determine the effect of greed, opportunity, and need on students' academic cheating behavior, and to analyze the role of self-control as a moderating variable within the GONE Theory framework. This study uses a quantitative explanatory approach. Data were obtained by distributing questionnaires to 206 students of the Accounting Education Study Program, State University of Malang. The data analysis technique used the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software version 4. The results of the study showed that the variables greed, opportunity, and need significantly and positively influenced students' tendency to commit academic cheating. The results of the moderation test showed that self-control significantly and negatively moderated the relationship between opportunity and need on academic cheating behavior, but unexpectedly strengthened the relationship between greed and academic cheating. These findings indicate that self-control is not always an inhibitor of deviant behavior, but can strengthen the tendency to cheat in individuals who have high greed drives. These findings provide important implications for efforts to prevent academic cheating by strengthening character and integrity values in students.
Does the Relationship between Financial Performance and Corporate Sustainability Get Affected by Agency Costs? Dea Tiara Monalisa Butar-Butar; Yenni Tanisya; Iskandar Itan
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.v10i1.62868

Abstract

This study examines the role of agency costs in moderating the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX) in relation to their financial performance. Reporting combines financial and non-financial information to improve corporate transparency and accountability, especially in companies that adhere to environmental, social, and governance (ESG) principles. Based on stakeholder theory and legitimacy theory, this study employs a quantitative research design using panel data from companies listed on the Indonesia Stock Exchange (IDX) with ESG values from 2019 to 2023. The research findings reveal that ESG does not have a significant direct impact on ROA, indicating that corporate sustainability does not automatically impact financial performance without adequate internal conditions. However, when control variables are accounted for, the impact of ESG on ROA becomes significant. FCF has a positive impact on ROA but does not moderate the relationship between ESG and ROA. This suggests that excess cash does not automatically enhance the effectiveness of ESG. Conversely, ER is proven to be a significant moderator that strengthens the influence of ESG on ROA. This means that efficient companies are better able to translate ESG into competitive advantages that impact financial performance. This study contributes to the literature by offering a new perspective on how agency costs moderate the relationship between corporate sustainability and financial performance.
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.
Exploring the Acceptance of Sharia Peer-to-Peer Lending in Supporting MSME Financial Resilience and Protection from Illegal Loans Nurul Aisah; Ilham Karin Rizkiawan; Sisca Dian Rahmawati; Aulia Galuh Ani Sekar Arum; Yunita Sari
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.v10i1.63189

Abstract

Sharia Peer to Peer Lending (P2P) has the potential to be a fairer and usury-free financing alternative for MSMEs, but still has a much smaller market share compared to conventional P2P Lending even though Indonesia is the country with the largest Muslim population in the world. This study is aimed to identify factors influencing MSMEs' use of Sharia-compliant peer-to-peer lending, which can be an alternative financing option for MSMEs to support financial resilience and protect against illegal loans. The data analysis methods used in this study are Structural Equation Modeling (SEM) and Robustness Check with the UTAUT 2 model and a mixed methods research approach. The research sample consisted of 165 respondents who met the criteria, namely MSMEs with knowledge, interest, or experience in using Sharia-compliant peer-to-peer lending. The results of the study indicate that Effort Expectancy, Hedonic Motivation, Performance Expectancy, Price Value, and Trust have a significant positive effect on Behavioral Intention. Perceived Risk has a significant negative effect on Behavioral Intention, while Social Influence has no effect on Behavioral Intention. Financing from Sharia P2P Lending helps maintain business continuity, especially when there is a decline in sales or sudden capital needs

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