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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 6 Documents
 1 
Search results for , issue "volume 11, issue 1, september 2026" : 6 Documents clear
Exploring the Interaction among Artificial Intelligence, Ethics, and Sustainable Accounting under Task-Complexity Constraints Nurabiah Nurabiah; Nur Fitriyah; Herlina Pusparini; Mariusz Lewandowski; Yudiawan Saputra
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68108

Abstract

Globally, Artificial Intelligence (AI) is increasingly used in accounting processes. However, AI use raises ethical challenges. At the same time, sustainable accounting has become a major concern for global organizations, particularly in reporting social, environmental, and governance (ESG) impacts. To date, limited research has examined how accounting task complexity moderates the relationship between AI and ethics. Therefore, this study aims to analyze the effect of AI on ethics in accounting practices and sustainable accounting, and to examine whether accounting task complexity moderates or strengthens the relationship between AI and ethics in accounting practices. The population comprised undergraduate, master's, and doctoral accounting students across Indonesia who had previously used AI to complete academic assignments. The study used convenience sampling, yielding a total sample of 531 respondents. Data were collected through questionnaires. The hypotheses were tested using Partial Least Squares (PLS) with SmartPLS 4.0. The results indicate that Artificial Intelligence significantly affects Ethics and Sustainable Accounting. Task Complexity Constraints significantly affect Ethics; however, they do not moderate Artificial Intelligence's effect on ethics. These findings reinforce Socio-Technical Systems Theory (STS) by showing that using AI as a technical subsystem must be balanced with ethical considerations as a social subsystem to support sustainable accounting practices. For practitioners, the research highlights the importance of ethical and responsible AI use in maintaining the sustainability and integrity of accounting; for academics, the findings expand the study of the interplay between technology, ethics, and sustainability in accounting; and for accounting educators, the results underscore the importance of integrating AI literacy and ethics into accounting education.
Understanding Finance and Accounting Outsourcing Adoption among SMEs: Evidence from Bangladesh Sharoar Khan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.66338

Abstract

The objective of this study is to explore the determinants of adopting finance and accounting outsourcing (FAO) services by small and medium enterprises (SMEs) in Bangladesh using the theoretical lenses of Transaction Cost Economics (TCE) and Resource-Based View (RBV). Data were collected through fifty semi-structured interviews with firms and their SME clients and analyzed using thematic analysis. Results suggest that cost efficiency, access to expertise, firm size, and technological readiness influence their FAO adoption. Respondents from SMEs also expressed concern regarding data privacy and firms’ legal legitimacy. Therefore, economic, operational, and institutional factors combinedly determine the FAO adoption decision. This study contributes to the literature by providing contextual evidence from an emerging economy where research on FAO adoption remains limited. Therefore, this study has practical implications for firms, SMEs, and policymakers, providing insights for strengthening policy support and trust mechanisms to facilitate sustainable FAO adoption.
The Role of the Audit Committee in Moderating Financial Statement Fraud: A Pentagon Fraud Theory Perspective Duta Ajipamulasuari; Indira Januarti; Hussein Hassan Laizer
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.63318

Abstract

This research examines the causes of potential financial statement fraud in the Indonesian banking sector, utilizing the Fraud Pentagon model (Pressure, Opportunity, Rationalization, Competence, Arrogance), with the audit committee serving as a moderating variable. The novelty of this research lies in the use of the Loan Loss Provision (LLP) as a proxy for arrogance and the role of the audit committee in reducing the potential for fraud. The research population is banking companies listed on the Indonesian stock exchange from 2019 to 2024. Based on the specified criteria, 252 observation data were obtained. The analysis tool uses logistic regression, which is processed with the help of EViews 13. The research results show pressure (financial targets), opportunities (ineffective monitoring), rationalization (change of auditors), competence (director changes) and arrogance in (Loan Loss Provisions) have no potential influence on the possibility of fraudulent financial statements. Opportunities (ineffective monitoring) on the possibility of fraudulent financial statements. However, the audit committee did not participate in reducing the potential influence of pressure (financial targets), rationalization (change of auditor), competence (change of director), and arrogance (loan loss provisions) on the possibility of financial statement fraud. The results of this research can provide implications for strengthening the supervisory role carried out by the audit committee in strengthening efforts to detect and prevent possible fraud in the banking sector.
Accounting in Transition: Exploring Technology Adoption among Indonesian Accountants Vivian Taniavi; Rosaline Tandiono; Felicia Henrico
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.65308

Abstract

The rapid advancement of emerging technologies such as cloud computing, artificial intelligence (AI), big data analytics, and blockchain has reshaped the accounting profession worldwide. However, in developing countries like Indonesia, the adoption of these technologies remains uneven and context-dependent. This study explores how accounting professionals in Indonesia perceive, adopt, and adapt to these technological innovations in their daily work. Using a qualitative approach, data were collected from 24 accountants across various positions and experience levels through semi-structured interviews. Thematic analysis was employed to identify key themes guided by the Technology–Organization–Environment (TOE) framework. The findings reveal that while most accountants recognize the efficiency and strategic potential of these technologies, challenges persist in terms of limited organizational support, lack of training, and resistance to change. The study also highlights the importance of continuous learning and professional education in fostering technological readiness. These results provide insights for both practitioners and educators to enhance digital competence in the accounting field and contribute to the growing literature on technology adoption in emerging economies
Digital Transformation and Regulatory Arbitrage: How Cash Holdings Facilitate Corporate Tax Avoidance Fadlil Abdani; Moh. Afani; Rama Putra Adi Cahaya; Izzun Nisa’yanayiroh; Ananda Sriphol
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68112

Abstract

This study aims to examine the effect of digital transformation on tax avoidance and the mediating role of cash holdings in public companies in Indonesia. Using a purposive sampling technique, a final sample of 2,040 firm-year observations was obtained from non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data were analyzed using panel data regression, a mediation approach, and two-stage least squares (2SLS) to address potential endogeneity. The results demonstrate that digital transformation consistently and robustly reduces tax avoidance through a direct channel while increasing cash holdings. Cash holdings partially mediate this relationship in a competitive manner, where larger cash reserves actually increase tax avoidance, consistent with the pecuniary motive hypothesis. Nevertheless, the total effect of digital transformation on tax avoidance remains negative. These findings provide crucial implications for tax authorities, particularly in developing countries, highlighting the necessity of technology-based oversight mechanisms to enhance corporate tax compliance and overcome administrative capacity limitations.
Exploring Behavioral Biases in Investment Decisions: Insights from a CIMO-Based Systematic Literature Review Satia Nur Maharani; Sendi Nopita Sari
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68152

Abstract

This study aims to identify and analyze behavioral biases that influence investors in their financial decision-making. The research approach employs a Systematic Literature Review (SLR) using the CIMO-Logic framework (Context, Intervention, Mechanism, and Outcome). The scope of the study covers a 21-year period (2004–2024) to evaluate research trends, methodologies, and gaps, with 410 selected articles obtained from Publish or Perish, Google Scholar, and ScienceDirect. The findings indicate that behavioral finance is influenced by economic factors, individual psychology, market information, and social interactions. The results indicate that previous research has been dominated by topics such as herding, overconfidence, mood, and heuristics, while topics such as self-attribution, gender, the illusion of control, investor personality, information transparency, social media, and experimental behavior remain relatively limited. The contributions of this study support the continued development of the field of finance by providing empirical evidence on the behavioral factors influencing investment decision-making. Theoretically, this study builds upon previous research related to the psychological and behavioral aspects of investing in explaining investor behavior within the framework of modern financial theory. In practical terms, this study provides in-depth insights for investors, policymakers, regulatory authorities, and financial institutions in designing intervention measures, educational programs, and regulatory frameworks aimed at reducing behavioral biases and promoting more rational and efficient investment decision making.

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