cover
Contact Name
NUJMATUL LAILY
Contact Email
nujmatul.laily.fe@um.ac.id
Phone
+6281235402440
Journal Mail Official
nujmatul.laily.fe@um.ac.id
Editorial Address
JL. SEMARANG NO. 5 MALANG
Location
Kota malang,
Jawa timur
INDONESIA
JABE (Journal of Accounting and Business Education)
ISSN : 25287281     EISSN : 2528729X     DOI : 10.26675
Core Subject : Economy, 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
Articles 6 Documents
Search results for , issue "Volume 4, Issue 1, September 2019" : 6 Documents clear
The Role of Financial Literacy on Financial Behavior Pipit Rosita Andarsari; Mega Noerman Ningtyas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.928 KB) | DOI: 10.26675/jabe.v4i1.8524

Abstract

A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior.  
Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism Arista Fauzi Kartika Sari; Rahmawati Rahmawati; Harun Al-Rasyid
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.264 KB) | DOI: 10.26675/jabe.v4i1.6402

Abstract

The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.
Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? Lutfi Ardhani; Bambang Subroto; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.285 KB) | DOI: 10.26675/jabe.v4i1.8145

Abstract

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.  
Front Matter of JABE Vol 4, Iss 1, Sept 2019 Admin Admin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2176.719 KB) | DOI: 10.26675/jabe.v4i1.9803

Abstract

Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being? Mohamad Arief Rafsanjani; Heni Purwa Pamungkas; Etika Dhewi Rahmawati
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.025 KB) | DOI: 10.26675/jabe.v4i1.8411

Abstract

One dominant determinant of teacher psychological well-being is the problem of student discipline. This study seeks to describe how the process of student disciplin (seen of student misbehavior) may affect teacher psychological well-being (seen of enthusiasm and emotional exhaustion) by including a mediator variable, namely teacher-student relation. This study was conducted on 159 economics teachers of senior high schools in Malang (Malang City and Malang Regency) using a total population sampling. We used structural equation modeling (SEM) for data analysis, followed by a sobel test the mediating role of variable in teacher-student relationship. The results showed that student misbehavior had a negative effect on work enthusiasm but a positive effect on students' emotional exhaustion. This study also found that teacher-student relation mediate the relationship between student misbehavior and teacher psychological well-being. The results of this study explain the process of student misbehavior in establishing teacher-student relations which ultimately influences teacher work enthusiasm and emotional well-being.
Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review Diana Tien Irafahmi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.946 KB) | DOI: 10.26675/jabe.v4i1.9114

Abstract

The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.

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