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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 7 Documents
 1 
Search results for , issue "Volume 8, Issue 1, September 2023" : 7 Documents clear
Impression Management in Indonesia: Critical Analysis and Areas for Future Research Santoso, Arif; Aryani, Y. Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.38705

Abstract

This study aims to provide empirical evidence on the development of impression management research in Indonesia. This study analyzed thirty-four articles on impression management from eighteen nationally accredited journals Sinta 2 during the 2013-2023 observation period. Our articles are analyzed and classified based on topics, financial performance factors, and non-financial performance factors. Then we use a method with a field charting approach. This study found that financial performance factors such as company size, ROA, earnings management, and leverage are used more often than non-financial performance factors such as board size, corporate governance, economic conditions, company age, and analyst coverage. On the other hand, non-financial performance variables are more developed than financial performance as indicated by the variety of variables used. Form a causal model of financial performance and non-financial performance with full impression management using the additive model. We also found that impression management has a relationship with debt costs, agency costs, investment decisions, audit fees, trust, and market reactions. This implies that impression management is used to intervene in company costs. In addition, several variables show inconsistent results and need to be studied further to find these inconsistencies.
Instagram Endorsement and Stock Return Erianto, Bagas Tri; Suryani, Ani Wilujeng
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.39218

Abstract

Investors obtain information from various sources, including social media, which can make them act irrationally by imitating the decisions of others. This study aims to investigate the impact of influencers endorsements on abnormal stock returns. This event study used 291 Instagram posts by social media influencers. Using Generalized Least Square (GLS), this study demonstrates that endorsement positively affects stock abnormal returns. The endorsement effect appears prior to the post and stops following the endorsement. Endorse was successful in creating a favorable sentiment, so that other investors are interested in making similar decisions to generate abnormal returns. This study shows the short-term effect of endorsements. Therefore, investors need to be aware and make rational decisions.
The Remote Audit and Information Technology: The impact of Covid-19 Pandemics Nugrahanti, Trinandari Prasetyo; Pratiwi, Arvega Safina
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37369

Abstract

This study aimed to examine the effect of remote auditing and information technology on audit quality and professional ethics as moderating variables. It used a quantitative method with primary data obtained using a questionnaire. This research uses quantitative methods with primary data obtained through a questionnaire. This research population is auditors working in Public Accounting Firms around DKI Jakarta Province, Indonesia. A sample of 122 respondents was selected from the people using the convenience sampling technique. The results showed that remote auditing and information technology affected audit quality. Auditors work professionally by complying with audit standards to improve the quality of the results. Using information technology with computer-assisted audit techniques appropriately facilitates the auditors' process. The technology also makes data storage more effective and efficient, promoting quality audit work. Auditors should comply with professional ethics appropriate to the code of ethics of the public accounting profession.
Happy Teaching Video: A Recommendation for Happy Learning in Accounting Nagari, Primasa Minerva; Syariati, Dian; Purnamasari, Fitri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.24611

Abstract

Akibat dari pandemi Covid-19 yang semakin memburuk, dunia pendidikan telah mengadopsi distance learning demi mewujudkan penjagaan social distancing serta mengurangi intensitas mobilisasi penduduk. Hadirnya berbagai konten video pembelajaran tentu menjadi alternatif pendukung aktivitas belajar siswa, tidak terkecuali para siswa dari disiplin ilmu Akuntansi. Penelitian ini bertujuan mengembangkan Happy Teaching Video Series sebagai upaya optimalisasi distance learning pada matakuliah Strategi Belajar Mengajar Akuntansi. Happy Teaching Video Series dikembangkan dengan didasarkan pada elemen-elemen cognitive load, student engagement, dan active learning yang digagas oleh Brame (2016) sebagai elemen-elemen yang menentukan efektifitas dari sebuah video pembelajaran. Hadirnya Happy Teaching Video Series dapat dijadikan contoh impelementasi untuk mengembangkan media pembelajaran, khususnya untuk ilmu akuntansi yang dipersepsikan sebagai subjek yang praktikal dan cenderung sulit dimata para siswa.
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Pattiasina, Victor; Noch, Muhamad Yamin; Rumasukun, Mohamad Ridwan; Hijrah, Lailatul; Ikbal, Muhammad; Tamaela, Eduard Yohannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37734

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.
The Integration Of Technology: The Role Of Technological Pedagogical Content Knowledge and Self-Efficacy Aprilyani, Nina; Mentari, Sriyani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.47571

Abstract

Technology-mediated learning equips students with the skills to compete in the 21st century. Therefore, teachers as holders of an important role must have the ability to facilitate and create this learning environment. Higher education institutions have a role in providing various knowledge and abilities to students as prospective teachers to feel ready and able to integrate technology into learning effectively. This research aims to explore students' internal factors, especially TPACK and self-efficacy, which influence the integration of technology into learning. The research method uses an explanatory quantitative approach. The research sample was 132 accounting education students at the State University of Malang who took part in teaching assistance activities using proportional stratified random sampling. Data collection is distributed via G-Form and analyzed using multiple regression analysis. The results of the research show that technological pedagogical content knowledge and student self-efficacy have a positive and significant effect on the integration of technology into learning so that better TPACK and self-efficacy in students will make students more often integrate technology into learning in the future classroom. Therefore, this research is expected to provide material and insight for students regarding internal factors (TPACK and self-efficacy) related to the integration of technology into learning.
Students’ Learning Difficulties in Blended Learning: A Case Study Renica, Elvira Chrisdia; Irafahmi, Diana Tien
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.47561

Abstract

Blended learning is a flexible learning environment that could enhance learning. However, its implementation has not been entirely successful, as many students still face difficulties in learning and adapting to this learning environment. This research aims to understand why students experience learning difficulties in blended learning. The research approach used is qualitative research with a case study design. The results of the study show that the learning difficulties experienced by accounting students in blended learning environment are caused by low self-regulated learning, inadequate family support, poor internet connectivity, lack of immediate feedback, communication barriers, and students dissatisfaction with online learning session.

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