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NUJMATUL LAILY
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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 7 Documents
 1 
Search results for , issue "volume 10, issue 2, december 2025" : 7 Documents clear
Evaluation of Risk Management Implementation Using COSO ERM 2017 Framework: A Case Study at PT XYZ Fitria Febriani; Machmudin Eka Prasetya
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63470

Abstract

This study aims to evaluate the implementation of risk management at PT XYZ using the COSO Enterprise Risk Management (ERM) 2017 framework. PT XYZ, a trading and distribution company operating in the industrial equipment sector, faces increasingly complex risks driven by economic uncertainty, supply chain disruptions, and operational vulnerabilities. The study employed a qualitative approach with a case study method, collected data through documentation reviews and semi-structured interviews with seven senior management representatives directly involved in the company’s risk management processes. Data analysis used descriptive qualitative methods based on the five components and twenty principles of COSO ERM 2017. The results show that PT XYZ implemented several key aspects of risk management, through its organizational structure, policy guidelines, and processes that support risk management activities. However, several weaknesses remain, such as PT XYZ does not have an audit or risk committee, does not have a formal risk appetite document, incomplete implementation of risk responses, and the lack of a portfolio level risk view. PT XYZ's risk management function also has never been assessed by an independent or external party and does not have whistleblowing system. This research contributes by providing a comprehensive mapping of the implementation of COSO ERM 2017 at PT XYZ and identifying the gap between theory and practice that still occurs in corporate risk management.
Public Governance Canvas and The Quality of Financial Reporting: The Mediating Role of Internal Control Systems Riana Mayasari; Rosy Armaini; Maulidia Berlianti; Khavid Normasyhuri; Muhammad Rizky
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63320

Abstract

This research examines the impact of the Public Governance Canvas (PGC) on the Quality of Financial Statements (QFS), mediated via the Internal Control System (ICS) within local government entities. The study is driven by the increasing need for accountability and openness in financial reporting within the public sector. The investigation used a quantitative methodology utilizing survey data obtained from government officials, employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that PGC has a substantial favorable influence on ICS, whereas ICS markedly enhances QFS. Moreover, PGC directly affects QFS, whereas ICS partly mediates the connection between PGC and QFS. These results substantiate the PGC as an efficacious governance framework, affirm the critical role of ICS as both a direct determinant and mediator, and illustrate that governance and internal controls operate as complementary processes in enhancing financial reporting quality. The research enhances theoretical frameworks of governance-accountability and offers practical recommendations for the amalgamation of governance reforms with effective internal control mechanisms.
Trading and Financial Engineering Algorithms on Stock Market Volatility: A Log-Return Model and GARCH (1, 1)-M Resvina Situmorang; Marianus Hendrilensio Sanga
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.62646

Abstract

This study examines the effects of algorithmic trading and financial engineering strategies on stock market volatility in Indonesia, as well as how their interaction influences price stability. A quantitative approach is employed using volatility estimation through the GARCH (1, 1)-M model and dynamic panel regression based on the Generalized Method of Moments (GMM). The data were obtained from 40 LQ45 stocks with daily frequency throughout 2024, using indicators of algorithmic trading intensity (order-to-trade ratio) and financial engineering (derivatives contract volume). The results show that both algorithmic trading and financial engineering have a positive and significant impact on market volatility. Furthermore, their interaction amplifies volatility, indicating that the integration of trading technologies and financial innovations creates additional pressure on price stability. Theoretically, these findings reinforce the concept of feedback volatility and the endogeneity of risk in the dynamics of modern markets. From a practical perspective, the results highlight the need to strengthen microstructural risk monitoring systems and to design adaptive regulatory policies to address the complexity arising from the interaction between technology and derivatives in capital markets. This study opens avenues for further research on behavioral dimensions, algorithmic regulation, and systemic risks in an increasingly digital and globally integrated market ecosystem.
The Impact of ESG Performance on Green Innovation in Manufacturing Companies in East Asia (China, Japan, and South Korea) Amalia Khoirun Nisa'; Nurika Restuningdiah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63308

Abstract

This research intends to assess the effect of the performance of ESG on the green innovation. in East Asian manufacturing companies (Japan, China, and South Korea). ESG performance data was obtained from Bloomberg, while green innovation was calculated based on the number of green patents registered in World Intellectual Property Organization (WIPO). The sample consisted of 1,279 publicly listed manufacturing companies selected using purposive sampling techniques during the period 2021–2023. The analysis technique used was Generalized Least Square (GLS) regression. The results showed that ESG performance had a positive effect on green innovation. The results of the study show that ESG implementation can be a strategic basis for management in formulating sustainability policies. Increased transparency, social responsibility, and good governance can strengthen companies' commitment to environmentally friendly innovation. The results of this study can be used by company management as a foundation for enhancing the quality of ESG disclosure and implementation to encourage sustainable green innovation.
Does integrated reporting moderate the relationship between ownership structure and firm performance? Dea Tiara Monalisa Butar-Butar; Siti Nurhaliza; Iskandar Itan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63545

Abstract

The moderating effect of integrated reporting (IR) on the association between ownership structure and company performance is examined in this study. It specifically looks at how operational profitability is impacted by environmental, social, and governance (ESG) factors and whether IR improves the relationship between ownership traits and firm outcomes. Using a sample of 435, the research employs multiple regression analysis to test the proposed relationship. The results show that operational profitability as determined by Return on Assets (ROA) is positively and significantly impacted by ESG performance. Additionally, the findings show a strong positive correlation between ownership concentration and institutional ownership and ROE and ROA. These results imply that companies with more concentrated.
Local Government Performance Accountability: Do Internal Control, Public Monitoring, and E-government Affect? Marcellina Widiyastuti; Y Anni Aryani; Doddy Setiawan; Jaka Winarna
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.53991

Abstract

The government is required to work well to ensure accountability for funds from the public. To support government performance accountability, internal control, public monitoring, and the use of technology through e-government are needed. This research aims to determine the effect of internal control, public monitoring, and e-government on local government performance accountability. This research uses secondary data obtained from the Ministry of State Apparatus Utilization and Bureaucratic Reform, the Financial and Development Supervisory Agency, the Supreme Audit Agency, and Statistics Indonesia. All district/city governments in Indonesia in 2021 and 2022 are the population in this research with a total sample of 693 observations. Multiple linear regression as an analysis tool using E-views 12. The results show that local government performance accountability is positively influenced by internal control, public monitoring, and e-government. This research is for local governments as input and consideration to further strengthen the internal control system so that it is not limited to formality, improve understanding and implementation of integrated SPIP, and improve the quality and infrastructure of e-government. In addition, the results of this research serve as an evaluation for the public to participate more and monitor the performance of local governments so that the accountability of local government performance increases.
Challenges and Opportunities: A Netnographic Study of the Perceptions of Fintech E-Wallet Users in Indonesia Zakir Yusuf Gunibala; Satia Nur Maharani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63305

Abstract

This study aims to explore user perceptions of fintech e-wallet services in Indonesia through a netnographic approach. Data were collected from 2,500 user reviews of five popular e-wallet platforms—Dana, GoPay, LinkAja, OVO, and ShopeePay—sourced from the Google Play Store. Of these, 302 reviews were selected for analysis using open coding with NVivo 12 Plus software. The analysis revealed several key themes: Transaction and Payment Issues, Security and Account Concerns, User Benefits, Technical Issues, Fees and Interest, Customer Service, and Upgrade and Verification Problems. The most frequently highlighted issue was “sudden balance deduction,” followed by “ease of transaction” and “support for various transactions.” Each platform demonstrated different dominant concerns, reflecting unique service characteristics and technical challenges. The findings indicate that while e-wallets are perceived as helpful and convenient, security, system reliability, and customer service remain major concerns. This study offers practical implications for e-wallet providers to enhance technical quality and service responsiveness, and recommends further research using quantitative or longitudinal methods to deepen the understanding of user satisfaction.

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