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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 2 Documents
 1 
Search results for , issue "Volume 8, Issue 4, June 2024" : 2 Documents clear
Effects of Service Quality on Taxpayer Satisfaction: A Case of a Client Relationship Management Program Hapala, Enoch Ambitious; Kaunda, Stan Gottlieb; Lipunga, Andrew Munthopa
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.51607

Abstract

The paper examines the effects of service quality on the satisfaction of taxpayers using the service quality (SERVQUAL) framework. Data was collected using a questionnaire and was analyzed using a multiple regression model. The results indicate that only 49% of the variations in taxpayer satisfaction can be explained by service quality (R2 = 0.4892). Further, the results indicate that while all five dimensions of service quality have a positive effect on taxpayer satisfaction, four (reliability, assurance, tangibility, and empathy) are statistically significant (p-values < 0.05) on the other hand, responsiveness is statistically insignificant (p-values > 0.05). The results imply that tax authorities should not overly focus on service quality to enhance taxpayer satisfaction as it accounts for only half of the variations. The other factors may need to be identified and implemented together with service quality. Concerning service quality, the focus of the tax authorities should be placed on reliability, assurance, tangibility, and empathy.
PSAK 57: COMPREHENSIVE ASSESSMENT OF INTEGRATING GREEN ACCOUNTING ON PROFIT SUSTAINABILITY Hardiningsih, Pancawati; Nasihin, Ihsan; Srimindarti, Ceacilia; Lisiantara, Gregorius Anggana
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.51053

Abstract

This research aims to evaluate the impact of integrating green accounting practices on sustainable profitability in corporations. Through an empirical analysis approach, this research examines how the implementation of green accounting can influence long-term profitability performance. The research population of companies registered on the IDX, especially the ASSRAT group that implements green accounting, is 40 companies. This research uses a stakeholder theory and legitimacy theory approach. The relationship between stakeholder theory and legitimacy theory provides a strong conceptual foundation to support the implementation of green accounting as a relevant and socially acceptable strategy. The research analysis technique uses multiple regression. by adding company scale control variables. The research results found that environmental disclosure and environmental performance have a significant positive effect on profit sustainability. These findings are proven to be able to provide insight into the importance of integrating green accounting by implementing PSAK 57 as the main driver for companies to integrate sustainable practices in their operations which in the end can have a positive impact on profit sustainability. The implications of these findings can help companies, regulators and other stakeholders to understand the positive impact of environmental responsibility in maintaining profits in the long term.

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