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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
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Search results for , issue "Volume 7, Issue 1, September 2022" : 6 Documents clear
Determinants of Efficiency of Tax’s Collection in Oman Alsarmi, Yousuf Nasser Amur; Ahemed, Essia Ries
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.29835

Abstract

This study examines the relationship between determinants of tax efficiency (tax awareness, electronic procedures and auditing procedures) and efficiency of tax collection in Oman. The research uses method of a quantitative method via survey 150 usable data based on tax inspectors of Tax Authority in Oman. The hypotheses of the present study utilized its variables via using Smart PLS and SPSS statistical tools. The findings revealed that a positive and significant link between tax awareness and efficiency.  As well as, the findings revealed other possible determinants (electronic procedures and auditing procedures) has a insignificant influence on efficiency of tax collection in Omani Tax Authority. The model of the current research might be beneficial to realize determinants of tax efficiency to growth the  effective of tax collection. Yet, practicing tax inspectors might understand tax awareness to improve firm effectiveness.
Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia Palil, Mohd Rizal; Razif, Syahirah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.20169

Abstract

This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors. This study aimed to reveal the tax planning strategies through frequent adjustments made by the companies helped by the tax agents. Tax management itself is a way to properly meet the tax obligations, but the paid amount of tax can be reduced to obtain the expected profits. Tax planning leads and attracts more public attentions. A survey among 106 tax agents in Malaysia working in big-four companies revealed that tax planning appeared to be significant suggested by the tax agents as the companies had limited knowledge on tax regulations and law. This study also found an interesting finding in which companies heavily relied on the tax agents in minimising their yearly tax incidence although the tax planning might violate the current tax laws. This study recommends that the essential elements of designing a good tax system will help restrict the conditions which enable the tax evasion for the future development. This study considered the theoretical developments and related empirical findings on the interrelated issues to measure the tax planning and possible causes and results of corporate tax evasion. This study presented some ideas for further research to examine the unexplained topics on tax planning.  In addition, the research findings also signaled to the policy makers to focus more on the integrity of tax agents to increase the compliance.
Front Matter Vol 7 No 1 (2022) Matter, Front
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

COVID-19 Outbreak and Industry Reactions: Evidence from Colombo Stock Exchange Dissanayaka, Chiranthana Manohari; Anuradha, Niluka
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.21668

Abstract

Moving along history, it can be identified that the human race has experienced many types of challenges which did have the capacity to decide human existence or extinction from the beginning. Some of these challenges were created by humans by themselves like world wars and some were created by natural forces like natural disasters and deadly viruses.Recently COVID-19 has taken place as a rapidly spreading virus by causing more than two million deaths and more than 95 million cases around the world as being the sixth global pandemic creating considerable influence to different industries such as agriculture, health and transportation in the world. The propose of this study is to identify the impact of COVID-19 on the performance of the industries in Sri Lanka. Using the two events and the event study methodology it is found that industry groups such as automobiles, materials, health care and equipment, household and personal care products are the significantly positively affected industries where industries like insurance and transportation have been negatively affected in Sri Lanka. As per the real business-cycle theory these fluctuations in the industries consider as business cycle fluctuations and the efficient response to exogenous changes in the real economic environment. Hence this impact does not last long, investors and the government can recover quickly with the implementation of effective monetary policies and investment diversifications
A Review of Corporate Social Responsibility: Its Perception, Practice, Impact and Challenges in Nigeria Ezechukwu, Lynda Chineze; Uzuagu, Anthonia Uju
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.26867

Abstract

Corporate social responsibility (CSR) has received comparatively less attention in developing countries like Nigeria. This review provides an overview of CSR in general including the conceptual definitions, aspects and benefits of CSR; and subsequently, focuses on the Nigerian context including the perception, practice, impact and contemporary challenges of CSR implementation in Nigeria. CSR, which has been defined in numerous ways, basically refers to the demand on business organisations to extend their relevance beyond profit making to taking responsibility for the welfare of their environment and stakeholders. Five aspects of CSR are discussed including economic, legal, ethical, philanthropic and political responsibilities. The perception and practice of CSR in Nigeria has been largely in the aspect of philanthropic responsibilities and although CSR activities of corporate organisations has been widely reported, the impact is yet apparently very low. Contributory to the reported low levels of CSR is the fact that the tone of CSR obligations of corporations in Nigeria is still largely voluntary, unlike in some countries like India and China that have made CSR mandatory by law. Recent empirical studies reviewed on the outcomes of CSR in Nigeria showed both positive and negative outcomes of CSR on businesses, suggesting that more research is needed to validate the findings. Finally, challenges to CSR implementation in Nigeria include: failure of government, lack of an effective CSR enforcement framework, institutionalized corruption as well as political and social insecurity.
The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence Irafahmi, Diana Tien; Williams, P John; Lim, Nena
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i1.29729

Abstract

The purpose of this study was to examine the effects of Constructive Alignment (CA), that is aligning learning outcomes, learning activities and assessment tasks, on students’ development of competence in written communication. A counterbalancing two-phase experimental design was adopted. Third-year undergraduate accounting students in an advanced auditing course were randomly assigned into two groups. In phase 1, Group 1 received the constructive alignment intervention, and Group 2 studied in a traditional learning situation. In phase 2, the order of intervention was reverse, where Group 2 received the intervention, and Group 1 did not receive the intervention. Participants’ written competency was measured before and after each phase by using an auditing writing test. Qualitative comments were also collected in group interviews. The study found that in the phase when students received constructive alignment intervention, they write better than the students who did not receive constructive alignment intervention. This finding indicates that constructively aligning learning outcomes, learning activities, and assessment tasks around writing help improve accounting students’ written communication competence. For decades, accounting practitioners and employers have been lamenting over the inadequacy of accounting students’ written communication competence.  Results of this study provide useful and positive evidence to accounting educators on the importance of aligning components in course design to develop students’ communication competence as required by the profession. Educators who intend to develop students’ competence in written communication can be encouraged to redesign their courses according to the constructive alignment framework.

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