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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 5 Documents
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Search results for , issue "Volume 9, Issue 3, March 2025" : 5 Documents clear
One Decade of Research on Sustainable Investment Decision: A Systematic Literature Review Sari, Pinkan Wulan; Aryani, Y Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.58038

Abstract

This study aims to show empirical evidence on the development of investor decision research in sustainable investment for a decade from 2015 to 2024. This study uses the Scopus and SINTA 2 databases to select articles based on predetermined criteria so that 75 articles related to sustainable investment decisions are obtained, with details of 71 articles indexed by Scopus and four accredited by SINTA 2. This study uses the charting-the-field approach method by Hesford et al. (2006) by classifying articles based on journal name and topic and using Vosviewer software for keyword and author collaboration network analysis. The literature review results show that the Sustainability Journal dominates publishing articles on sustainable investment decisions. Returns, financial literacy, risk, attitudes toward sustainable investment, and environmental concerns are the main factors that influence sustainable investment decisions. In addition, gender and attitudes toward sustainable investment are the most important moderating and mediating variables for sustainable investment decisions. Socially Responsible Investment is the most widely used keyword in previous studies. Gutsche, Gunnar is the author with the most publications on the topic of sustainable investment decisions. This research provides knowledge regarding developing trends in sustainable investment decisions and opportunities for agendas for further researchers.
CFO Characteristics and Accounting Conservatism in Indonesia Amalia, Annisa Puspita; Suryani, Ani Wilujeng; Sulistyawati, Septy Nur
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.54550

Abstract

The Chief Financial Officer (CFO) tends to ignore accounting conservatism when deal with financial uncertainty. This encourages CFOs to take high-risk decisions that can be detrimental to the company. The implementation of accounting conservatism is influenced by individual characteristics such as gender, age, level of education, and tenure. Therefore, this study aims to determine the effect of CFO characteristics on accounting conservatism. This study was conducted on 80 companies from the energy, transportation and logistics, and food and beverage sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The hypothesis was tested using Generalized Least Square (GLS) regression. The result showed that age and educational level had a positive effect on accounting conservatism, while gender and tenure did not. Thus, company management should consider the age and level of education of prospective executives to improve the quality of company financial decisions. Previous research related to CFO characteristics and accounting conservatism has been conducted in developed countries, while this research uses the context of a developing country, namely Indonesia. Even though the applicable Financial Accounting Standards already contain regulations that apply the principle of accounting conservatism, companies in Indonesia tend not to be conservative.
Early Detection of Fraud with an Accounting System Sopanah, Ana; Rusdianti, Imanita Septian; Sulistyan, Riza Bahtiar
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.53952

Abstract

This research focuses on the implementation of an accounting system that is able to detect and minimize fraud, where this accounting system is one of the components of internal control according to COSO. This research is qualitative research with a descriptive approach through interviews, observation and documentation. Interviews were conducted with 26 informants, namely employees of PT. Ciomas Adisatwa, Tbk who serves as unit head, finance accounting unit, technical service, cashier, production admin, unit sales, sales admin and unit logistics. The research results revealed that the implementation of the accounting system at PT. Ciomas Adisatwa, Tbk makes it easy for users, integrated in real time and has tiered authorization. The role of information systems in preventing and detecting fraud is through fairness or standardization parameters and data input time reports. The accounting system as a component of internal control, implies that the internal control indicators in the accounting system implemented by PT. Ciomas Adisatwa, Tbk has been fulfilled. The practical implications of this research are that: the CPS/CPR application used can produce accurate and up-to-date profit and loss reports, and can provide early detection of indications of fraud
The Influence of Gender and Profession Interest on Teacher Career Selection Tria, Arnindya Wahyu; Mentari, Sriyani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.49112

Abstract

The purpose of this study is to test and analyze the effect of gender and profession interest on teacher career selection based on Holland's theory. This research uses a quantitative approach by applying the ex post facto method which includes the use of statistical analysis. The data used in this study are primary data and secondary data. Based on the calculation, a sample of 93 students of the Accounting Education Study Program at State University of Malang was obtained from the total population of the 2020 and 2019 batches by applying a sampling technique, namely proportional random sampling. This research was measured using a questionnaire with multiple linear regression models and SPSS software version 25. The results of the F test calculation show that the gender variable and profession interest together (simultaneously) have a positive and significant effect on teacher career selection. The results of the t test calculation show that the gender variable and profession interest individually (partially) have a positive and significant effect on teacher career selection.
Ijiri or Grigg: Where do Indonesian Accounting Scholars Go? Oktavianto, Rizki; Warsono, Sony
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.56142

Abstract

Financial scandals have raised issues of trust and transparency in the double-entry bookkeeping (DEB) system. This led to adding a third entry to DEB, called triple entry accounting. TEA is not a new idea. This idea has been around since 1982 proposed by Yuji Ijiri, an accounting professor. Also, in 2005, Ian Grigg, a financial cryptographer offered the idea of TEA in a different format. These two different initial concepts of TEA gave rise to TEA research with different alignments. This study conducted a systematic review of 11 TEA articles written by Indonesian accounting scholars and published between 2005 and 2024. This study explores accounting scholars' knowledge domains and their alignment with the original idea of TEA. The results showed that all Indonesian accounting scholars who wrote TEA align with Grigg's initial ideas. This research recommends further research to design ideas for integrating Ijiri and Grigg's TEA concepts to anticipate financial statement fraud.

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