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 7, Issue 2, March 2023" : 5 Documents clear
Do Learning Styles Affect Accounting Students’ Performance in Financial Management Online Courses? Rosjidi, Anis Al; Mahfuroh, Riana
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.19304

Abstract

This study aimed to figure out whether learning styles affected the accounting students’ performance in the Financial Management online courses. This study was considered as experimental research using two groups of accounting students joining the Financial Management courses: one group attended online classroom, and the other group attended face-to-face classroom. Their learning styles were identified using the model of Fleming and Mills (1992). The student performance was measured using the final quiz scores. The accounting students with visual learning styles show no different performance in the face-to-face and online classrooms. Accounting students with auditory and kinesthetic learning styles show lower performance in the online classroom. Based on the results, the accounting programs and accounting lecturers should consider other teaching methods in teaching the financial courses to accommodate both auditory and kinesthetic learners. However, the accounting students’ performance in this study was only measured using the final quiz scores. Further research is needed to use more comprehensive performance measurements.
Can Internal Characteristics Prevent Fraud in Procurement of Goods and Services? Wibowo, Krisna Mukti; Hardaningsih, Pancawati
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.26771

Abstract

Fraud in procurement of goods and services is not something new. There are many cases of fraud in procurement of goods and services, demanding us to review what factors can prevent fraud in procurement of goods and services. This research aimed to test whether organizational commitment, internal control, and integrity can prevent fraud in procurement of goods and services. This quantitative research used multiple regression analysis. The research samples, obtained using convenience sampling method, were 54 employees and village officials who had participated in procurement of goods and services. The research results show that organizational commitment and internal control do not influence prevention of fraud in procurement of goods and services, while integrity positively influences prevention of fraud in procurement of goods and services. The results of this research can be used to optimize the application of goods and services procurement system (e-procurement) by minimizing possible/potential constraints which may arise. Village government needs to optimize monitoring and evaluation routinely and continuously and assess any risks before decision making. It is also necessary to build the commitment of each of village officials as organizations responsible for village government’s better accountability capable of suppressing potential fraud.
The Relationship of Compensation for Board of Directors and Board of Commissioners with Corporate Social Irresponsibility Susilawati, Marlin Pernila; Harymawan, Iman
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.16963

Abstract

This study aimed at determining and analyzing the effect of compensation for board of directors and board of commissioners on corporate social irresponsibility. This study used 353 observations of 76 companies listed in the Indonesia Stock Exchange and the Global Reporting Initiative’s database of 2014-2018 and employed the ordinary least square regression analysis method. This study found that board compensation had positive and significant effect on corporate social irresponsibility. This study indicated that the higher the board compensation, the more the company tended to carry out corporate social irresponsibility due to lack of oversight in board decision-making or poor corporate governance practice and the boards’ desire to have them prospered regardless of the stakeholders. This study implied that company managers and stakeholders should determine the amount of board compensation.
Accounting Profession and Industrial Revolution Era 4.0: Opportunity or Threat? Solikhatun, Ismi; Sari, Ratna Candra; Nurfatmawati, Lisa
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.17350

Abstract

The industrial revolution era 4.0 has changed the manual-based to technology-based systems. The automation of financial system in business has shifted the accounting profession. This study aimed to evaluate the impact of industrial revolution 4.0 era whether as opportunity or threat faced by accountant. This study provided a perspective of industrial revolution 4.0 towards the accounting profession and the existing opportunities and threats. This systematic review research used a stage model previously developed by Chitu Okoli. This study used the related articles from various journals. The industrial revolution offers users to possibly change the data and information and companies to become more effective and efficient. Industrial revolution has impacted the number of workers due to the automation in accounting activities. On the other hand, industrial revolution provides various job opportunities in accounting profession. The development of technology still cannot replace the  role of accountants, because humans are equipped with emotional intelligence unlike technology. Therefore, various types of technology used in industrial revolution era 4.0 still need the involvement of humans. Anyone with special Accounting expertise and competence  will have these opportunities. This study is expected to provide contributions related to the views on opportunities and challenges for the profession of accountants in industrial revolution era 4.0. This study possibly encourages accountants to improve their skills and professionalism, especially on the accounting systems which cannot be completed by machince and still require the involvement of humans.
VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning Ulfa, Agfia Fauziatul; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.37125

Abstract

This research aims to produce learning media products based on Excel VBA (Visual Basic for Applications) in accounting practice learning. This research used the R&D method with the ADDIE model, namely: Analyze, Design, Develop, Implement, and Evaluate. The subjects in this research were Grade XI Financial and Institutional Accounting students at SMK Negeri 2 Kediri. The results showed that the Excel VBA-based learning media showed the media’s feasibility with validation test results by media expert of 100% and material expert of 90.87% and feasible category. In addition, the results of validation test on field practitioners (teachers) and students showed practicality and feasibility of the application of 98.61% and 93.25% respectively for accounting practice learning in Accounting Vocational Schools. Therefore, the presence of Excel VBA application as a learning medium developed is very effective and suitable for use in Accounting Vocational Schools.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


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