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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
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Search results for , issue "volume 10, issue 4, june 2026" : 7 Documents clear
ESG Disclosure and Financial Performance: Does Financial Slack Matter? A DuPont Analysis Approach Ramadhani, Varra Nur; Laily, Nujmatul; Firmansyah, Rizky; Larasati, Ika Putri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65341

Abstract

This study aims to analyze the effect of ESG Disclosure on financial performance, with Financial Slack serving as a moderating variable. The study employs an explanatory quantitative approach using 240 firm-year observations from 60 non-financial companies listed in the IDX ESG Leaders index in Indonesia over the period 2021–2024. Data analysis is conducted using panel data regression with a Moderated Regression Analysis (MRA) approach, processed through EViews software. The results indicate that ESG Disclosure does not have a significant effect on corporate financial performance, either when measured by Return on Equity (ROE) or by individual components of the DuPont analysis, namely Net Profit Margin (NPM), Total Asset Turnover (TAT), and Equity Multiplier (EM). Furthermore, Financial Slack is found to strengthen the positive effect of ESG Disclosure on Net Profit Margin (NPM). Overall, these findings reinforce the Resource-Based View (RBV) perspective, which posits that ESG Disclosure as an intangible resource requires the support of adequate Financial Slack as a tangible resource to create complementary capabilities and achieve sustainable competitive advantage. The findings provide practical insights for management to improve the quality of ESG disclosure and maintain sufficient levels of Financial Slack so that sustainability investments can generate long-term financial value. In addition, the results suggest that sustainability commitment supported by financial flexibility serves as an important signal for investors and regulators in assessing corporate performance and competitiveness
Ethical Dimensions and Legal Framework in Service Systems: Rights, Obligations, and Business Practices Syahrial Syahrial; Maya Intan Pratiwi; Samsurijal Hasan; Carlos Barreto
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.63090

Abstract

This research analyzes the integration of ethical dimensions and legal frameworks within digital healthcare service delivery systems in the era of medical technology transformation. The research used a qualitative methodology with a case study design, performed in XXX City, and included 28 participants including healthcare staff, patients, system administrators, and health legislation specialists. Data was collected via in-depth interviews, focus group discussions, and non-participant observation, thereafter analyzed using thematic analysis. The theoretical foundation of the study is based on the integration of principlism theory, rights-based theory, the technology acceptance model, healthcare economics theory, and sustainable business model theory. The study's findings indicate that the implementation of digital health technology faces considerable challenges in balancing operational efficiency with the protection of patient rights. The findings identify five new dimensions of service provider obligations: digital competence, data management, digital communication, lifelong learning, and digital equity. An analysis of sustainable business methods reveals a tension between profitability, accessibility, and service quality. The research emphasizes the need to redefine patient rights in the digital age, create a comprehensive regulatory framework, and adopt a holistic approach to sustainability that includes the triple bottom line. In Indonesia, including multicultural perspectives, especially Islamic values via the concepts of maslaha and Maqasid Shariah, is essential for developing an ethical and sustainable digital health system.The five theoretical frameworks are integrated through a multi-layered analytical design: principlism provides the ethical foundation; rights-based theory establishes the legal basis for patient rights; TAM explains technology adoption behavior among healthcare providers; healthcare economics contextualizes structural constraints such as market failure and equity gaps; and sustainable business model theory ensures long-term operational viability. Islamic principles were operationalized by applying maslaha (public interest) as an evaluative lens when weighing trade-offs between efficiency and patient welfare, and Maqasid Shariah as a deductive coding framework across five objectives: protection of life, intellect, progeny, wealth, and dignity.
The Effect of Accounting Information Quality and Financial Self-Efficacy on Financial Management Behavior with Love of Money as A Moderating Variable Irham Pakawaru; Muhammad Syafaat; Anees Janee Ali
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65346

Abstract

The increasing use of technology in business activities has the potential to drive higher consumerist behavior, especially when business actors have limited financial literacy and inadequate financial management skills, particularly in investment decision-making. This study aims to examine the effect of accounting information quality and financial self-efficacy on financial management behavior, with love of money as a moderating variable. This study uses a quantitative approach with a survey method targeting micro, small, and medium enterprise (MSMEs) owners spread across Palu City, Donggala Regency, and Sigi Regency. The final sample of the study consisted of 100 respondents determined through purposive sampling technique. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that accounting information quality, financial self-efficacy, and love of money have a significant effect on financial management behavior. However, the moderation test results show that love of money does not moderate the relationship between accounting information quality and financial management behavior. Conversely, love of money is proven to moderate the relationship between financial self-efficacy and financial management behavior in a negative direction, thereby weakening the relationship. These findings support the Theory of Planned Behavior, which emphasizes the importance of accounting information quality and individuals’ belief in their ability to manage finances to improve the financial management behavior of MSMEs
Do Personality Traits Predict Skepticism? Locus of Control Mediation in Public Audits Victor Pattiasina; Khusnul Khotimah; Nur Choirul Afif; Amena Sibghatulla
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65282

Abstract

This study examines the mediating role of locus of control in the relationship between openness, conscientiousness, and professional skepticism among public sector auditors at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of Papua Province. Using a quantitative explanatory design, data were collected through a survey questionnaire distributed to all 150 auditors using a saturated sampling approach, with 132 valid responses analyzed. The study employed SmartPLS 4 to test the measurement and structural models. The results indicate that openness and conscientiousness have positive and significant effects on professional skepticism. Both personality traits also positively influence locus of control, which in turn significantly affects professional skepticism. Furthermore, locus of control partially mediates the effects of openness and conscientiousness on professional skepticism. These findings suggest that auditors with stronger openness, conscientiousness, and internal locus of control tend to demonstrate a higher level of professional skepticism in conducting audits. The study contributes to the auditing literature by extending Social Cognitive Theory in explaining the psychological mechanism underlying skeptical judgment in the public sector audit context. Practically, the findings imply that audit institutions should strengthen auditors’ psychological development through training, supervision, and recruitment policies that support adaptive personality traits and internal control orientation to improve audit quality and public accountability.
Student Voices in Teacher Evaluation: The Role of Students in Assessing Student Teachers’ Soft Skills on Asistensi Mengajar Program Sriyani Mentari; Umi Nuraini; Rizal Palil; Virut Kitnuntaviwat
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.63594

Abstract

The development of future teachers is not only determined by their mastery of pedagogical competencies, but also by soft skills. However, the evaluation of soft skills in teacher education in Indonesia is still dominated by self, peer, and supervising teacher assessment, while the voices of students are often neglected. This study aims to analyze the differences of soft skills assessment of student teachers participating in the Asistensi Mengajar (AM) program based on a 360-degree feedback approach, as well as to examine the differences between student teachers and students in each dimension of soft skills. This study uses a comparative quantitative design involving 66 student teachers, 198 students, 198 peers, and 66 supervising teachers. Data were collected using a 5-point Likert scale-based soft skills instrument that had been tested for validity and reliability. Data analysis was performed using the Kruskal-Wallis test and Dunn's post hoc test to examine differences between assessor groups (H1), as well as the Wilcoxon Signed-Rank test to compare self-student assessments (H2a–H2d). The results showed a significant difference between the groups of assessors (p < 0.05), particularly between student teachers and students, and between student teachers and their peers. In addition, all dimensions of soft skills showed significant differences between self-assessment and student assessment. Students rated student teachers' communication, problem-solving, and moral attitudes lower, but gave higher scores on adaptability. This study concludes that student voice is a valid and authentic component of evaluation that needs to be integrated into the teacher education assessment system.
The Influence of Green Intellectual Capital on Green Innovation Performance: The Mediating Role of Environmental Knowledge Sharing Heri Widodo; Endra Wahyu Ningdiyah; Ruci Arizanda Rahayu; Muhammad Safdar
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65508

Abstract

This study aims to examine the effect of Green Intellectual Capital (GIC) on Green Innovation Performance (GIP), with Environmental Knowledge Sharing (EKS) as a mediating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The increasing pressure for sustainability and environmentally friendly practices has encouraged firms to optimize their green knowledge resources to enhance innovation performance. This research adopts a quantitative approach using secondary data collected from annual and sustainability reports. The sample was determined through purposive sampling, resulting in 57 firm-year observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that GIC has a positive and significant effect on both GIP and EKS, suggesting that well-managed green intellectual resources contribute to improved innovation outcomes and facilitate knowledge exchange within organizations. In addition, EKS has a positive and significant effect on GIP and plays a mediating role in the relationship between GIC and GIP. This implies that the effectiveness of GIC in enhancing innovation performance is strengthened through the process of environmental knowledge sharing. This study contributes to the literature by integrating the Resource-Based View (RBV) and Knowledge-Based View (KBV) in explaining the mechanism through which intellectual capital drives green innovation. Practically, the results provide insights for companies to develop structured knowledge-sharing practices and optimize intellectual capital to support sustainable innovation strategies and long-term competitive advantage.
How ESG Disclosure Affects Firm Value: The Mediating Role of Tax Avoidance Rela Sari; Tabah Rizki; Alya Melinda Putri; Nilam Kesuma; Rochmawati Daud; Atiqa Malik
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65358

Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on firm value with tax avoidance as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a Random Effect Model (REM) panel data regression method on 84 observations collected during the 2022-2024 period. The results show that ESG disclosure has a significant negative effect on tax avoidance, indicating that increased transparency and sustainability responsibility can reduce corporate tax avoidance practices. Additionally, ESG disclosure has a significant positive effect on firm value, while tax avoidance has a significant negative effect on firm value. Furthermore, tax avoidance was found to partially mediate the relationship between ESG disclosure and firm value, confirming that taxation policy is one of the key mechanisms in the process of creating firm value. These findings confirm that ESG disclosure not only serves as an instrument of legitimacy, but also as an effective corporate strategy in increasing firm value through risk management, transparency enhancement, and strengthening stakeholder trust. Practically, the results of this study have implications for company management to integrate ESG strategies with ethical tax policies, as well as for investors to make the quality of ESG disclosure and the level of tax compliance key indicators in assessing the prospects and sustainability of firm value in the future.

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