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<![CDATA[Academic Dishonesty in College Students: Do Religiosity and Self-Control Matter? ]]>
<![CDATA[Uula, Alfi Hanifatul]]>;
<![CDATA[Sulikah, Sulikah]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.47852
<![CDATA[Academic dishonesty among students in numerous nations is on the rise, and if allowed unchecked, it may be hazardous to a person's personality development and even entry into the workforce. The purpose of this study is to investigate the impact of religiousity and self-control on academic dishonesty in Accounting Education students at the State University of Malang. The purposive sampling strategy yielded a total of 96 samples. The data was gathered using an online questionnaire and analyzed using multiple linear regression in a data processing tool (SPSS). According to the findings of the study, religiousity and self-control had a detrimental impact on student academic dishonesty. This suggests that the higher a student's level of religiousity and self-control, the less academic dishonesty he or she commits, and vice versa.]]>
<![CDATA[Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements ]]>
<![CDATA[Rohmah, Mazidatur]]>;
<![CDATA[Laily, Nujmatul]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.37555
<![CDATA[The changing of business environment raises the question about the priority skills that are needed by the labour market in Indonesia. This study focuses on technical competencies in accounting education by exploring the company's point of view. This study aims to determine the technical competencies needed by accountants through analysis of accounting job advertisements. This study uses content analysis on 612 online job vacancies. The data was then tested differently using the non-parametric Kruskal Wallis test. The findings of this study indicated that information technology and financial reporting skills are the most needed technical competencies by companies. Specifically, the skills that should be mastered by accountants are the skills to use Microsoft office packages and prepare company financial reports. In addition, this study found that there are differences in the need for accounting technical competencies in each job position. The results of this study are expected to provide insight and self-reflection to accounting graduates regarding the technical competencies needed to enter the world of work, so that accounting graduates can fit themselves with the required skills so that they can easily be accepted in the desired job.]]>
<![CDATA[Unraveling The Link: Relationship Firm Value Shapes Esg Ratings ]]>
<![CDATA[Priyanto, Panji]]>;
<![CDATA[Suhandi, Ni Putu Mila]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.44972
<![CDATA[The study aims to fill the research gap by examining the relationship between ESG ratings and firm value in energy companies and whether company profitability controls this relationship. The study uses multiple regression models to test this hypothesis and examines the impact of Tobin's Q, profitability, and ESG ratings on firm value. The study sample is energy sector companies listed on the Indonesia Stock Exchange from 2015-2022. The result of this paper is a negative relationship between Tobin's Q and ESG performance, indicating that firms with higher market valuations may prioritize shareholder value over ESG considerations. On the other hand, there is a positive relationship between NPM and ESG performance, suggesting that companies with higher profitability may have more resources to invest in sustainable and socially responsible practices. The lack of a significant relationship between ROE and ESG performance suggests that the financial returns to equity shareholders may not directly impact on a company's ESG initiatives. The positive relationship between ROA and ESG Performance aligns with the idea that companies with efficient asset utilization are better positioned to invest in sustainable practices. The negative relationship between GPM and ESG Performance suggests that companies with higher gross profit margins may face pressure to cut costs, potentially at the expense of environmental or social responsibility.]]>
<![CDATA[Revisiting The Effects of Corporate Social Responsibility on Financial Perfomance: Organizational Culture as a Moderating Variable ]]>
<![CDATA[Ardiniamalia, Utari]]>;
<![CDATA[Ghofar, Abdul]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.46049
<![CDATA[This research aims to examine the influence of corporate social responsibility on financial performance and explore the effect of organizational culture as a moderating variable. This research uses a sample of banking companies listed on the Indonesia Stock Exchange in 2017-2021. Measuring corporate social responsibility uses content analysis with the help of a checklist. Financial performance is measured using return on assets (ROA). Testing in this research uses multiple regression methods and moderated regression analysis (MRA). Based on the purposive sampling method, 105 observations were obtained during the research period. The research results show that corporate social responsibility does not affect financial performance. Clan, adhocracy, and hierarchy cultures strengthen the relationship between corporate social responsibility and financial performance. Market culture does not enhance the relationship between corporate social responsibility and financial performance.]]>
<![CDATA[The Effectiveness of Using an Interactive e-Module to Improve Learning Outcomes ]]>
<![CDATA[Darpiyah, Darpiyah -]]>;
<![CDATA[Sulastri, Sulastri -]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.47605
<![CDATA[This research aims to determine the effectiveness of using an interactive e-module based on a website using Google Site for tax-related material. This research phase employs a two-group pretest-posttest with control group research design. The research subjects are 50 students from the 11th-grade Accounting class at SMKN 1 Prigen. Data collection is carried out using a test technique in both the experimental and control groups. The data analysis technique involves qualitative data. In the experimental group, an improvement in learning outcomes of 0.7006 was obtained, indicating that the interactive electronic tax-based website module is categorized as highly effective in enhancing learning outcomes. The results of the T-test calculation for learning outcomes reveal that the interactive electronic tax-based website module has a significant and effective impact on improving learning outcomes.]]>
<![CDATA[Community Trust in Village Financial: The Role of External Pressure and Corruption Perception ]]>
<![CDATA[Susilowati, Nurdian]]>;
<![CDATA[Elisabet, Camelia Yunika]]>;
<![CDATA[Abdullah, Muhammad Syukri]]>;
<![CDATA[Paranti, Lesa]]>;
<![CDATA[Amidi, Amidi]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.44827
<![CDATA[Community trust in village financial management has an important role. The fantastic value of village funds encourages the community to participate in its management. The facts show that the amount of village funds has triggered the village apparatus to act corruptly, so in 2018, many village heads and village apparatus were in jail. This study aims to determine the effect of external pressure, transparency, accountability, and corruption perception on public trust. This study used a survey method with hypothesis testing, and it was conducted in the Tegal Regency. The sampling technique used was cluster sampling and obtained 103 respondents. This study used questionnaires to collect the data. It also analyzes the data using descriptive and path analysis (structural equation modeling) with WarpPLS. The results show that external pressure directly influences the transparency and accountability of village governments. Transparency has a direct effect on accountability. Transparency and accountability have a positive influence on community trust. Meanwhile, the corruption perception has a negative influence that weakens public trust. Perceptions of corruption also have a mediating role in the indirect relationship between transparency and public trust. However, this study only examines from the perspective of village officials. Further research should explore the transparency and accountability of village governments from the community point of view.]]>
<![CDATA[Profit Efficiency and The Influence of Financial Performance Measures on Cost Efficiency of Rural Banks in Indonesia ]]>
<![CDATA[Imansari, Arizka Rahmaninghadi]]>;
<![CDATA[Saraswati, Erwin]]>;
<![CDATA[Prihatiningtias, Yeney W.]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.44927
<![CDATA[Efficiency for a bank is an important aspect to pay attention to realize a healthy and sustainable financial performance. This research aims to analyze the profit and cost efficiency of Rural Banks in Indonesia for the 2018-2022 period and examine the influence of financial performance measures on the cost efficiency of Rural Banks. The sample for this research was 497 BPRs in West Java, East Java, and Bali. Efficiency testing uses stochastic frontier analysis with an intermediation approach for cost efficiency and a production approach for profit efficiency. Financial performance measures represented by the NPL ratio, LDR, CAR, and total assets were tested using Tobit regression. The results of cost efficiency using the intermediation approach show that BPR in the three regions from 2019 to 2022 is in an inefficient condition. Similar to cost efficiency, the results of profit efficiency using a production approach show that BPRs from these three regions from 2019 to 2022 are in an inefficient condition. Based on the Tobit regression results, financial performance measures influence cost efficiency. Financial performance measures that influence cost efficiency are NPL, CAR, and total assets. The LDR ratio does not affect on cost efficiency.]]>
<![CDATA[The Relationship of Sustainability Report with Firm Values Jakarta Islamic Index ]]>
<![CDATA[Prayogo, Youdhi]]>;
<![CDATA[Mutia, Agustina]]>;
<![CDATA[Hardiningsih, Pancawati]]>;
<![CDATA[Setiawati, Ira]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.46032
<![CDATA[The purpose of this study is to analyze the effect of sustainability reports on the environmental dimensions, social dimensions, and governance dimensions on firm value. The research sample was conducted on the 30 most liquid Islamic stocks included in the Jakarta Islamic Index sector for the 2019-2022 observation period. Research analysis technique using multiple linear regression. The test results found that disclosure of environmental performance and social disclosure had a positive effect on firm value as reflected by the Tobin'Q and PBV models. On the other hand, disclosure of corporate governance does not have a positive effect on firm value. The Tobin'Q model shows better model fit than the PBV model. This can be seen in the coefficient of determination and the F test of the model on Tobin'Q which is greater than the PBV model. These findings make it clear that the Tobin's Q model is superior because it reflects the company's assets as a whole, reflects market sentiment, reflects the company's intellectual capital, and can overcome problems in estimating the level of profit or marginal cost.]]>
<![CDATA[Cracking the Code: Shedding Light on Accounting Students' Career Intentions - An empirical study ]]>
<![CDATA[Al Harsoosi, Eman Mubarak Sinan]]>;
<![CDATA[Al Sulaimi, Mariya Khamis Marhoon]]>;
<![CDATA[Thottoli, Mohammed Muneerali]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.40257
<![CDATA[The study aims to assess how a student's plan, perception, and family factors affect accounting students' career intentions. This research delves into the factors that influence accounting students' career intentions and investigates whether these factors evolve as they progress in their studies, ultimately shaping their workplace preferences. The study used a survey questionnaire asked on a 5-point Likert scale to gather primary data from 136 accounting university students studying in Oman. PLS-SEM has been employed in this study to conduct the analysis. The results showed that the determinants of accounting students' career intentions significantly affected students' plans. Likewise, students' perceptions are related considerably to accounting students' career intentions. Hence, the results showed that the p-values of the two independent variables, namely, students' plans and perceptions, significantly support the current study's hypotheses. However, the third variable, family factors, does not impact accounting students' career intentions]]>
