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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 5 Documents
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Search results for , issue "Volume 10, Issue 3, March 2026" : 5 Documents clear
A Qualitative Exploration of Auditor Trust in Artificial Intelligence Audit Systems Ardhani, Lutfi; Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65156

Abstract

he rapid integration of Artificial Intelligence (AI) into auditing practices has transformed how auditors perform analytical and judgmental tasks, yet it has also raised fundamental questions regarding trust in AI-driven audit tools. This study explores how auditors develop, maintain, and negotiate trust when interacting with AI systems characterized by “black box” decision-making. Using a qualitative research design, semi-structured interviews were conducted with professional auditors from diverse practices who have direct experience with AI-assisted audit tools. Thematic analysis revealed three key dimensions of trust formation: perceived transparency of algorithmic processes, auditors’ professional judgment and accountability concerns, and organizational norms surrounding AI implementation. Findings suggest that trust is neither static nor solely technology-driven but emerges through continuous cognitive and social negotiation between human expertise and algorithmic outputs. This study contributes to the growing literature on AI adoption in auditing by providing a conceptual model of auditor trust formation and offering practical insights for audit firms and technology developers aiming to enhance the interpretability, accountability, and acceptance of AI-based audit systems.
Disposition and Critical Thinking Skills: Accounting Students Perspective Setiaji, Yongky Teguh; Suryani, Ani Wilujeng; Novia, Sanny Sheilla; Pamungkas, Salsabila Putri; Rizqi, Iqbal Ainur
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.62541

Abstract

Critical Thinking Skills (CTS) is an important element in the 21st century skills accounting students must have. Learning characteristics that are technical and procedural limit students to have CTS, and hence, a habit (disposition) is required to foster CTS. This study aims to determine the influence of critical thinking disposition on accounting students' CTS. We collected survey responses from 361 accounting students. The results showed that critical thinking disposition has a positive effect on CTS. There is no difference in the level of ability between men and women on the variables. Educators should be able to deliver learning process that improves students' CTS through critical thinking disposition, such as problem-based, case study, project-based, and collaborative learning.
A Modern Curriculum: Data-Driven Decision Making and AI in Accounting Moran, Wilfredo
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65285

Abstract

Abstract This paper explores the need to re-evaluate accounting curricula and to incorporate essential data analytics and AI. In this way, it prepares students for the technological demands of the modern accounting profession and ensures that the accounting curriculum keeps up pace with the CPA Evolution Initiative. It dives into the evolving landscape of accounting, the benefits of data-driven decision-making, the impact of digital transformation on accounting practices, ethical considerations, challenges and opportunities, pedagogical approaches, the benefits of Industry Partnerships and Collaborative Initiatives, and barriers to implementation. Furthermore, the paper emphasizes the importance of analytical skills and ethical awareness needed by future accountants. Integrating data analytics and AI into accounting curricula enables educational institutions to equip future accountants with the skills and knowledge needed to meet the challenges and seize the opportunities these technologies present, ensuring they are prepared for the evolving demands of the profession. The goal is to offer a framework that prepares future accountants with the skills necessary to succeed in the rapidly changing landscape of data analytics and AI-driven finance and business. The research concludes that it is strongly recommended to implement curriculum reform and that students continue learning about data analytics and AI as they evolve. Learning is ongoing and crucial for remaining at the forefront of developments, especially for accounting students navigating an ever-evolving technological landscape.
Financial Literacy on Financial Well-Being: Roles of Financial Behavior and Skills in Consumer Mental Budgeting in Indonesia Mandagie, Wenny Candra; Priyanto, Panji
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.59638

Abstract

This study explores the complex relationships between financial literacy, financial behavior, other financial skills, and financial well-being, focusing on consumer mental budgeting in Indonesia. This study uses path analysis to examine how financial literacy is a foundational element that enhances financial behavior and other financial skills, ultimately contributing to improved financial well-being. This research uses structural equation modeling to estimate the relationship among the variables. This research surveyed the 15-58 age group in several urban areas of Java Island. The survey collected information on the indicators that constructed the latent variables. The results indicate that DFL is influenced by social-economic standing. The findings of this study reveal a strong positive correlation between financial literacy and financial behavior (path coefficient = 0.804), indicating that individuals with higher financial literacy are more likely to engage in effective budgeting practices. This study highlights the significant impact of financial behavior on financial well-being (path coefficient = 0.613), indicating that sound financial management is directly correlated with increased financial security and satisfaction. Although the relationship between other financial skills and financial well-being is positive (path coefficient = 0.219), the relationship is less pronounced than the direct effects of financial literacy and financial behavior. The results of this study underscore the importance of financial literacy as a catalyst for fostering positive financial behavior and improving overall financial well-being. This study contributes to the understanding of consumer mental budgeting. It offers valuable insights for policymakers and financial educators aiming to improve financial literacy and behavior among consumers in Indonesia.
Alleviating Financial Accounting Anxiety to Improve Academic Performance among Business Education Students in Colleges of Education in Nigeria Aliyu, Mustapha Olanrewaju; Aisha, Aliyu; Aluko, Kudirat A.; Fawale, Afiss Adebayo
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65266

Abstract

Despite its significance, a significant proportion of students encounter challenges when engaging with coursework involving calculations. As a result, the study examines the perceived influence of Financial Accounting Anxiety on the academic performance of business education students in colleges of education in Kwara State, Nigeria. The population comprised students across three (3) State-owned Colleges of Education, totalling 1,016, and the sample size was determined using Krejcie and Morgan's (1970) method, yielding 279. However, convenience sampling was used to distribute the questionnaire to relevant students. The data were obtained using a Google Forms questionnaire shared via WhatsApp among students. Descriptive and inferential statistical methods were employed to understand the data. A significant relationship was found between complex accounting standards and students' academic performance (R² = 0.126; P < 0.001). Meanwhile, no significant effect of low self-efficacy on academic performance (R² = 0.001; P = 0.965). An emotional response was found to be equally significantly related to the students’ academic performance (R² = 0.004; P = 0.778). Finally, poor study habits were found to influence academic performance (R² = 0.019; P = 0.153). The inherent involvement in accounting principles and standards often creates barriers to comprehension, thereby affecting students' ability to perform effectively in financial accounting courses. This suggests that the design and delivery of accounting curricula need to consider the cognitive load imposed by these standards and how they may exacerbate academic challenges for some students. Facilitators should endeavour to break down complex accounting methods into smaller, more digestible modules.

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