cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
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
 1 
Search results for , issue "Volume 5, Issue 2, March 2021" : 5 Documents clear
Does Emotional Intelligence and Religiosity Affect the Ethical Judgment of Accounting Students? Sulastri Sulastri; Ika Uswatun Kasanah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.15506

Abstract

This study aims to determine the effect of Emotional Intelligence and religiosity on the ethical judgment of accounting students. The sample in this study amounted to 210 accounting student respondents. The sample in this study was taken by the purposive sampling technique. The data in this study were collected using a questionnaire and then analyzed using descriptive statistical analysis and multiple linear regression. Based on the research results, it is known that Emotional Intelligence and religiosity have a significant positive effect on the ethical judgment in accounting students. This means that the higher the level of Emotional Intelligence and the level of religiosity of students, the more assertive they will be in making an ethical judgment. Thus, based on the results of this study, it is hoped that educational institutions, especially at the university level, will provide services and training to accounting students to improve their Emotional Intelligence and religiosity. Also, companies can add indicators of Emotional Intelligence and religiosity in recruiting accounting staff and corporate auditors, to increase the company's credibility and integrity in the future.
Related-Party Transactions and Audit Fees Fortuna Oktavia Perwita; Iman Harymawan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.15984

Abstract

This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017. The analysis technique used in this research was the Ordinary Least Square Regression analysis model processed with STATA 14.0 software.  This study found that related-party transactions are positively and significantly related to audit fees. The result indicated that the related-party transactions increase audit fees paid by companies. It also investigated the moderating effect of industry specialty auditors. This indicated that auditor specialization strengthened the relationship between the related-party transactions and audit fees. The market share proxy was used to measure industry specialization. However, this proxy still has disadvantages as it can generate different market shares. This study found that related-party transactions increased audit fees. The results of this study can be used as consideration in making decisions for related parties.
Organization Features and Profitability: Implications for a Sample of Emerging Countries Tariq Tawfeeq Yousif Alabdullah; Essia Ries Ahmed; Ramyar Rzgar Ahmed
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.16351

Abstract

A huge number of prior works has tested the link between control mechanisms and organization profitability. Several methods are used by such works to enhance the notion that there is an inconsistent result in the link between the board feature and organization profitability.  However, there is unpredictability of this link shown by the prior works. Thus, the current work aims at testing the board features as internal control mechanisms represented by the size of both organization and the board of directors in their impact on organization profitability in the non-financial companies in Jordan, which was selected from a sample of Emerging Countries. Data were collected from the annual reports for 65 organizations for the year 2019 from the website of ASE via utilizing a cross-sectional analysis study. After testing the hypothesis of the current work, the findings revealed that the size of the board of director has a significant impact on the organization profitability of nonfinancial companies in Jordan. However, this work showed that organization size has an insignificant impact on organization profitability. The current work might help policymakers in Emerging Countries in general, and Jordanian non-financial sector in particular, deliberate policies related to using robust control mechanisms to enhance directors' commitment toward utilizing internal control mechanisms for the ultimate aim in promoting organization profitability
The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives Essia Ries Ahmed; Tariq Tawfeeq Yousif Alabdullah; Lutfi Ardhani; Eskasari Putri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.19312

Abstract

The decisions made by the management in recording the amount of selling inventory in the year before the real year are as important as determining and defining the economic order size in the inventory management system. However, studies on accounting management, accounting education, and even operational management did not sufficiently discuss and evaluate such procedures to consider whether or not manipulations, frauds, or mistakes were made by the management. An obvious understanding to determine this kind of action by the managers considered as a vital element to the accounting education is represented in the recent study on the accounting postgraduate students by identifying their opinions in determining and describing whether the inventory management is weak or not and there are violations or not. The recent study is considered qualitative conducted by asking questions to 32 accounting postgraduate students regarding to the weaknesses of inventory management. The findings show that inventory management was not appropriately conducted and there were several problems and violations made by the sales managers. The other findings show that management inventory was used by the sales managers to sell the inventory in line with promoting their interests as they apply an earning management behavior. The findings also demonstrate that such case is not considered as a fraud but as a manipulation behavior.
The Value of GARP Investing: Evidence from the Indonesian Stock Exchange Panji Priyanto
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.15743

Abstract

The purpose of this study was to examine whether or not the GARP in selecting the stock portfolios can provide a more stable growth rate of return when compared to the value stock and growth stock as well as to examine the stock return on value stock and growth stock based on the changes in its fundamentals. The population in this study was all companies listed on the Indonesia Stock Exchange (known as IDX) in the period of 2015-2019. The samples were selected using a comparative-quantitative approach and consisted of 20 companies: seven companies included in the value stock portfolio category and ten companies included in the portfolio category. Growth stock and three companies were included in the GARP's stock portfolio category. The formation of stock portfolios in the company's fundamentals was based on price to book value ratio, price-earnings ratio, and price-earnings growth ratio. This study used the ANOVA method equipped with SPSS by performing four tests: Homogeneity of Variance, Between-Subject, Post Hoc, and Homogenous Subset test. The results of this study show that there were differences in the portfolio return of value stocks, growth stocks, and GARP stocks on the Indonesia Stock Exchange in the period of 2015-2019. Meanwhile, the GARP investment strategy was stable for the growth when compared to the value investment and growth investment in the Indonesia Stock Exchange in the period of 2015-2019. The implementation of GARP concept in managing the investment portfolios and criteria for choosing the stocks have the profitable growth, first in forming the GARP because investors in the stock market tend to expect obtaining high investment returns with a limited time horizon. The implementation of GARP concept has prevented the investors from the value trap because the GARP strategy is a hybrid solution for the growth stock and value stock, thus. The GARP investors will experience a combination of returns

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Volume 9, Issue 4, June 2025 Volume 9, Issue 3, March 2025 Volume 9, Issue 2, December 2024 Volume 9, Issue 1, September 2024 Volume 8, Issue 4, June 2024 Volume 8, Issue 3, March 2024 Volume 8, Issue 2, December 2023 Volume 8, Issue 1, September 2023 Volume 7, Issue 2, March 2023 Volume 7, Issue 1, September 2022 Volume 6, Issue 2, March 2022 Volume 6, Issue 1, September 2021 Volume 5, Issue 2, March 2021 Volume 5, Issue 1, September 2020 Volume 4, Issue 2, March 2020 Volume 4, Issue 1, September 2019 Volume 3, Issue 2, March 2019 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 4, September 2015 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 3, Maret 2015 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 2, September 2014 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 4, September 2013 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 3, Maret 2013 2012: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 2, September 2012 2012: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 1, Maret 2012 More Issue