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 6, Issue 1, September 2021" : 5 Documents clear
Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives Muliadi Muliadi; Aji Sofyan Effendi; Muhammad Ikbal
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.16517

Abstract

Indonesia is one country affected by Covid-19. The Indonesian government has responded this outbreak by implementing an open policy, not a total lockdown as implemented in several countries in Asia and Europe. Our study aims at exploring the budget policy response to the crisis conditions caused by the Covid19. This study focuses on three main issues related to how the central government budget policy responds to the local government level, how the government policies provide a stimulus for the private sectors and MSMEs, and the concrete steps in handling the education aspect. A qualitative paradigm through a netnographic approach was used to analyze these three issues. The data were collected using both mass media content and document analysis within a period of 1 April -31 August 2020. The analysis instruments consisted of a multi-level governance and actor-network theory. the research findings show that technology as a non-human actor plays an important role in building humans in solving problems existing in the multi-level governance involving central government, local governments, MSMEs, and education sectors. This study may provide some contributions on how to deal with the state crises due to the pandemic and other consequences.
The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi Selfiah Selfiah; Iwan Triyuwono; Yeney Widya Prihatiningtyas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.9999

Abstract

This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values. The Islamic-spiritualist methodology is greatly needed to promote this research’s objective. The mutually integrated Physical Endeavor (IL) and Spiritual Endeavor (IB) were used to collect, reduce, analyze data and formulate the concept. Metaphor of Salah movements was used to analyze physical empirical data and spiritual empirical data. The research result shows that the accountability of business entity with sadaqah concept aims at trapping the stakeholders (humans) in spiritual consciousness by “maximizing sadaqah”, representing the spiritual accountability of business entity management. The spiritual value of love internalized in the concept of spiritual accountability may stimulate other spiritual values (such as: itsar (altruism), volunteerism, willingness, righteousness, honesty, and justice values), thus it may promote the welfare of all stakeholders (God, human, and nature) through distribution of added material (monetary and non-monetary), psychological, and spiritual values. The result of this research may be taken as the base to build sharia accounting concept and theory. In addition, this research may also stimulate stakeholders’ (human) behavior based on spiritual values, particularly spiritual value of love
Board Diversity and Financial Performance of the Nigerian Listed Firms: A Dynamic Panel Analysis Abdullahi Sani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.18817

Abstract

The effect of board diversity on organisational performance has continued to be given attention by policymakers, non-governmental agencies, and academic communities. It has been established that boardroom diversity enhances the corporate boards’ monitoring capacity and mitigates the agency costs, which positively influences the firms’ performance. Despite the advantages of constituting diverse boards, the corporate governance framework guiding the operations of such firms does not contain any specific requirement on board diversity. Hence, empirical studies need to stress more on the relevance of boardroom diversity to firms’ value in the Nigerian context. Therefore, this paper examines the effect of board diversity on financial performance of the Nigerian listed firms. The study utilised the balanced panel data of 70 firms for a period of 8 years (2012 to 2019) using a two-step system generalised method of moments (GMM) framework. This study indicates a positive and significant relationship of board gender diversity (BGD) and Foreign directors (FD), with financial performance. However, the effect of CEO financial expertise on the firms’ return on assets (ROA), return on equity (ROE), and return on sales (ROS) appear positive but insignificant. Consequently, the Nigerian listed firms should attach more value to constitute a smaller board size with a considerable number of female and foreign directors to maximise their performance.
An Exploration of Indonesian Accounting Education Practices Ika Rahmawati; Ani Wilujeng Suryani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.19422

Abstract

This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, "students" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.
Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective Astri Dyastiarini; Gugus Irianto; Roekhudin Roekhudin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 1, September 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i1.14508

Abstract

Theories underlying the CSR concept only takes side of secular world because it is based on materialistic world view which directs CSR practice at pragmatic goals. Therefore, CSR needs conceptual development which is able to balance material and spiritual worlds. The objective of this research is to develop CSR concept through elaboration of divine values based on liberation theology. Liberation theology presents three main principles, namely, 1) Equitable distribution of wealth, 2) Managing earth as mandate of creation, and 3) Fulfilling basic human rights. The principle is taken as the basis to arrange the deliberative CSR concept that is able to promote a civil society. This research employed a qualitative approach with critical paradigm to interpret the phenomena and reconstruct CSR concept. The results of this research are: 1) The concept of tazkiah or soul purification in economic case, that is purifying human by spending their wealth in the way of Allah; 2) The concept of justice, as the basis to settle poverty issue; 3) Natural balance as the basis of utilizing natural resources; 4) Social welfare, which is the Prophet’s revolutionary mission through liberating human from ignorance, oppression, slavery, and poverty. The implication is that deliberative CSR liberates CSR from materialism’s capitalistic worldview. Deliberative CSR makes entity perform CSR beyond the obligation; which is as human necessity to actualize their duties as God’s representative on earth as the consequence of devotion to Allah SWT

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