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JABE (Journal of Accounting and Business Education)

jabe
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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 206 Documents

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The Determinant of Acceptance of SIMDA (Information System of District Management) Implementation on the Government of Batu City Maksum, Umar; Baridwan, Zaki; Subekti, Imam
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aims to examine the factors influencing the acceptability of SIMDA in the Batu Municipal Government. The research model used the Technology Acceptance Model (TAM), which add external construct from D&M success model of information system and other construct namely the commitment of management, social influence and the Individually influence such as computer self-efficacy and personal innovativenes. This research employed census sampling method. The samples are all official of in financial department who use SIMDA. Results of the research showed that perceived usefulness was affected by management commitment, social influence, information quality, system quality, personal innovativeness, and perceived ease of use. In addition, Computer self-efficacy, and personal innovativeness influenced to perceived ease of use. Furthermore, the acceptance SIMDA was influenced perceived usefulness and perceived ease of use. On the contrary, computer self-efficacy did not affect to perceived usefulnessKeywords: Technology Acceptance Model (TAM), Acceptance SIMDA, perceived usefulness, perceived ease of use

The Development of MANSAE as a Learning Media of Accounts for Vocational School Student of Accounting Program Firdausi, Devi Nur Rahmawati; Andayani, Endang Sri
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

The objective of this research is to develop MANSAE (Making Accounting Newbies to Study Accounts Easily) as accounts learning media for accounting student of Vocational High School. MANSAE contains terms of accounts in Indonesian and English, normal balance of accounts, groups of accounts, classification of accounts in financial statement, and effect of service entitys financial transaction to accounts changes. This research uses Research and Development (R & D) method adapted from Borg & Gallâs. These method are needs analysis, product development, expert validation, product revision I, try-out (small scale), product revision II, and final product. . Product validation wasÂ done byÂ media expert and content expert, while try-out was done by 10th grade of Accounting in SMKN 1 Turen. MANSAE get 97,61% from media expert, 88,70% from content expert, and 95,50% from limited user. The meanÂ is 93,94%, it means that from technical side, surface features, language and grammar, subject matter, and offline material is appropriate and suitable to use as accounts learning media for accounting newbies.Keywords: media, mansae, account, account dictionary

The Effects of Good Corporate Governance and Audit Quality on Earnings Management Laily, Nujmatul
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

A number of previous empirical studies have attempted to reveal the existence of earnings management. However, a research that focuses on how to alleviate the earnings management practices committed by managers is still insufficiently available. This study is aimed to examine the effects of Good Corporate Governance (GCG) and audit quality on earnings management. The presence of Board of Commisioner and Audit Commitee in Indonesian Manufacturing Public Listed Companies serves as the proxy of GCG. On the other hand, KAP (public accounting firm) size, dichotomous variables and an assumption that big four auditors perform higher audit quality compared to non-big four auditor serve as the proxy of the audit quality. To echo the prior research, earnings management is measured by employing discretionary accruals modified by Jone (1995). 151 manufacturing listed companies were determined as the population and 86 public listed companies were eventually opted for the sample. Purposive sampling method was employed and regression was performed to analyze the data. The results showed that (1) accounting firms size does not yield significant effects on earnings management. It indicates that neither big four nor non-big four can significantly detect the existence of earnings management undertaken by manager through the audit they administer; (2) Board of Commisioner and Audit Commitee also do not generate significant effects on earnings management. It indicates that good corporate governance proxied by the existence of Board Commisioner and Audit Commitee do not necessarily alleviate the earnings management practices.Â Keywords: Earnings management, audit quality, good corporate governance

Financial Performance Analysis of Location, Rental Rate and Parking Revenue on Shopping Centers Magdalena, Rita
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aims to determine the influence of location, rental rates, as well as parking revenues to the shopping centers financial performance as measured by proxy Return on Investment (ROI) in the city of Surabaya and Sidoarjo. In theory, this study aims to obtain empirical evidence over bid rent theory first proposed by ThÃ¼nen (1826) and the central location theory proposed by Christaller (1933) so as to benefit the investors, managers, and academics. This study uses secondary data sources. The analysis tool used is regression. Hypothesis testing results show that the strategic location of the shopping center increased financial performance, measured by using a proxy ROI (Return on Investment), while the price of rental and parking revenues shopping center does not have a significant impact on the financial performance. This supported the theory of transaction cost that every financial transaction must consider the cost factor that can lead to lower financial ratios, in addition to the queuing theory, which considers that any value of investment made to reduce queues should consider the return on investment along with factors of customer satisfaction and reducing the volume of the queue. The test results cluster analysis showed that the shopping centers located in residential centers have higher rental rates and earn higher parking revenues when compared with the shopping center located in the downtown area.Keywords: shopping centers, locations, rental rates, parking income, return on investment, financial performance

Development of Accounting E-Module to Support the Scientific Approach of Students Grade X Vocational High School Hamzah, Imron; Mentari, Sriyani
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Learning material development in form of electronic module with scientific is solution to optimize studentâs scientific thinking process in students. This electronic module development model uses ADDIE (Analysis, Design, Development and Implementation, Evaluation). Scientific approach to suports accounting e-module development is tested to students of grade X Accounting of SMK PGRI 2 Malang. Data type used is qualitative and quantitative. Test design used in scientific approach to suports e-module development is experimental. Data collection technique in this development uses polling. Research data analysis technique uses percentage descriptive technique, while qualitative data in form of critics and suggestion can directly make conclusion. Suports on scientific approach to suports accounting e-module development, from the result, it can be concluded that scientific approach to supports accounting e-module is appropriate and able to improve students learning motivation and result.Â Keywords: E-Module, Scientific Approach, Learning motivation, Learning result.

Cover and Table of Contents (Vol 1, Iss 2, March 2017) Admin, Admin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Cover, Editors note, and table of contents

The Implementation of Project-Based Learning to Improve the Learning Interest and Student Achievement Fauzia, Hamida; Prastiti, Sawitri Dwi
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

The purpose of the research is project based learning model to improve student interest and achademic achievment of second grade of Social departement of State Senior High School 3 Blitar Through the implementation of project-based learning model. The research design is a Classroom Action Research (CAR) also using achademic achievment test and observation instruments. The research shows that the students learning interest and achademic achievment can be improved.Keywords: Project-Based Learning Model, Learning Interest, Achademic Achievment

The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study Dipayana, Muhammad Avicinna; Triyuwono, Iwan; Andayani, Wuryan
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo Cityâs budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informantsâ perspectives and their meaning. The results of this study revealed that the performance-based budgeting process in Probolinggo City with SIMRALâs utilization is interpreted the disobedience of budgeting to planning; moreover, SIMRAL is regarded as a solution for such disobedience. Referring to such a notion, a conclusion can be drawn which reads "SIMRAL is the solution for the disobedience of budgeting to planning". The understanding of the meaning of performance-based budgeting with SIMRALâs utilization did not necessarrily make the Probolinggo municipal government implement the performance-based budgeting in accordance with the rules. The factors leading to such a situasion are outlined as follows: 1) discrepancies between planning and budgeting documents, 2) reporting of performance which has not run well, 3) human resources which need strengthening, 4) the lack of leadership qualities of SKPD (working units), and 5) the lack of an integrated application systemKeywords: meaning, performance-based budgeting, SIMRAL, system

The Determinant of Financial Statements-Content Information: Corporate Governance as a Mediating Variable Nurohmi, Siti; Sutrisno, Sutrisno; Baridwan, Zaki
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study aimed to examine the effect of human resource capacity, internal control, utilization of information technology and corporate governance of the financial statement information. Retrieving data using a survey method. The sample in this study is the head of the bureau, division chief, section chief, head of the sub-division and the administrative manager of financial spread in the working area of Perum Jasa Tirta I is Brantas River and Bengawan Solo. A total of 148 data processed using smartPLS. The results of this study indicate that the capacity of human resources and internal control affecting corporate governance, in addition to the capacity of human resources and corporate governance affects the financial statements information directly. The implication of this study is the management of Perum Jasa Tirta I must ensure that the human resources that exist in the company are resources that are competent and have sufficient internal control, so as to improve the implementation of corporate governance and financial reporting information delivered in a timely manner. Keywords: determinants of financial statements information, corporate governance.

Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements Sukamdaru, Haryono; subroto, Bambang; Mardiati, Endang
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial statements. Furthermore, the data are collected using questionnaires, and distributed to all officials responsible for financial statements and financial administration officials in all working units (SKPD) in Probolinggo Municipality, and the used samples are 57 respondents. Data analysis method is double regression. The result of this study indicates that the training and working experience positively influences on the comprehension of accrual-based financial statements. The quality of education and information technology do not bring a pass to the understanding of accrual-based financial statements.Â KeywordsÂ Â Â :Â Accrual-based financial statements understanding, education, information technology quality, training, work experience

Page 10 of 21 | Total Record : 206

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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

Abstract

Abstract

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Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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