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 5, Issue 1, September 2020" : 6 Documents clear
Front Matter of JABE Vol 5, Iss 1, Sept 2020 Admin Admin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.14955

Abstract

Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia Lisa Savilia; Nujmatul Laily
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12569

Abstract

The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement
Does Student Satisfaction Mediate the Correlation between E-learning Service Quality, Academic Engagement and Academic Achievement? Jumaroh Ratna Satuti; Sunaryanto Sunaryanto; Dudung Ma'ruf Nuris
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12699

Abstract

This research aimed at analyzing the influence of e-learning service quality and academic engagement on academic achievement through student satisfaction as an intervening variable. Only students who had ever used e-learning service could be the research sample and 222 students were sampled using purposive sampling. The data were collected by distributing questionnaire to the research samples. The data were analyzed using path analysis technique. The result indicated that e-learning service quality, academic engagement, and student satisfaction had an influence on accounting students’ academic achievement. From this research finding, it was suggested that university lecturers keep on developing teaching and learning strategies which can improve students’ academic engagement since it has been proven that academic engagement has a dominant influence on students’ academic achievement.
Individualized Excel-Based Exams to Prevent Students from Cheating Ani Wilujeng Suryani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.14367

Abstract

The COVID19 pandemic has brought a disruption on education, especially on how courses are delivered in higher education. Higher education providers are forced to go online, irrespective of the IT infrastructure’s availability and the capability of lecturers in delivering online courses. While online learning is perceived as an opportunity for academic integrity breaches, academicians need to ensure that processes are in place to avoid students cheating, especially during the exam. This paper presents an innovative approach based on Excel spreadsheet that allows lecturers to develop individualised exam questions. The method and/or accounting policy, as well as the accounting figures in the exams are automatically tailored based on students’ identification numbers. This program also allows automatic markings for such exams. This type of exam is not perceived complicated by students; but relatively reduce the opportunity to cheat. Hence, it is suggested to be used in the future online exam environment to increase the objectivity of the exam and reliability in exam marking.
Peer Tutoring as A Best Practice of Accounting Learning in Vocational Education Mika Marsely
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12634

Abstract

This study attempts to investigate the use of peer tutoring and to assest the effectiveness of peer tutoring in accounting learning, State Polytechnic of Malang. A descriptive research approach with case study was employed in this research. The information gathered by documentation, observation and in depth interview. The accounting learning was done by the author with apllying same age peer tutoring (co-peer). The findings revealed that peer tutoring is a very effective learning strategy both to tutors and tutees. Tutors feels happy, proud, and satisfied when the lecturers trust them to give the material in front of their friends. Whereas the tutees feel more comfortable because the learning activities has become more relaxed and not strained, the students have been brave to ask more question. Peer tutoring has improve the academic achievement, communication skill, responsibilities, patience, empathy, sympathy, and strengthening the social skills both to tutors and tutees. As we know that these all skills were very needed in the world life. The author suggest that it should be utilized within the premises of the educational institutions. It is a must for polytechnic students to be equipped with such ability given that it has a great impact towards their future career development. The graduates are believed to be able to perform productively in the society with this ability, notwithstanding what contexts they are in. This is to assure that they would be able to function in line with the complex world of today.
Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach Muhammad Ikbal
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12458

Abstract

This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between the auditee, in this case the financial management apparatus and the BPK auditor, gives birth to a communication. This communication is used by the auditee to influence the results of the audit. The research implication is that there are ways for auditors to prevent clients from misusing the opportunities to influence audit result.

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