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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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A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo Sulistianingtyas, Veronica; Rosidi, Rosidi; Subekti, Imam
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.

Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 Hafit, Muhamad; Irianto, Gugus; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.

The Analysis of Computer Based Test (CBT) Implementation: A Phenomenological Study Fitriyah, Sofiyatul; Laily, Nujmatul
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

The purpose of this research is to describe the planning, implementation, and obstacles in implementing CBT. It is a qualitative research using phenomenological approach. The subjects of this research are Accounting teachers and students in Vocational High School 1 Turen. The method for collecting the data are interview and documentation. The validation of data was conducted by the triangulation of sources. Data analysis using Miles and Huberman technic. The research shows that (1) Planning Computer Based Test (CBT) for midterm and final test includes the formulation of objectives, selecting officers, preparing the system, facilities, and infrastructures needed for the test, socialization for teachers and students, preparing the test items and CBT simulation. (2) The implementation of the computer-based test (CBT) for midterm and final test is the responsibility of Proctor and technician. Teachers role during the CBT only as the supervisor of the test and assess the result. (3) Problems in the implementation of CBT are the trouble of internet connection, electricity, and the chance for the student to browse easily. There are some strategies to overcome those problems such as giving a clear instruction as the supervisor of CBT, preparing enough genset, empowering wifi connection and server for the stability of internet connection.

Poltekkes Kemenkes Malang’s Organizational Response In Facing The Implementation of Performance-Based Remuneration System (A Case Study on Public Service Institution within Resource Dependence Theory Perspective andNew Institutional Sociology) Rahayu, Mintarsih Puji; Djamhuri, Ali; Rosidi, Rosidi
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

This study is aimed at revealing the organizational response of Polkesma in facing pressure on the implementation of remuneration system and the way to continue the sustainability of remuneration system through Resource Dependence Theory and New Institutional Sociology perspective.This research uses post positive paradigm with qualitative approach and case study research strategy. The results showedthat the Organizational response which was initially shown in the form of Acquiesce met regulatory compliance (coercive isomorphism). In addition to the Acquiesce, the Polkesma showed a compromising response towards institutional pressure through the initiative to develop performance appraisal system by following the institution that had successfully applied (mimetic isomorphism) and used consultant service (normative isomorphism) to develop Key Performance Indicator (KPI). Efforts to continue the sustainability of Polkesma remuneration system were done by optimizing the escalation of main educational income, asset utilization, the principle of "smart" in the use of budget and the improvement of Tri Dharma Perguruan Tinggi’s quality. Polkesma had been successfully considered as the role model of remuneration implementation in the Ministry of Health.

The Development of M-Learning Based on Integration-Interconnection of The Accounting Cycle of Trading Company Kamadita, Putri Adisti; Laily, Nujmatul
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

This study aims to produce a mobile learning application based on the topic of integration-interconnectionofthe trading company. The application is useful as an alternative to independent learning that can support the learning of accounting students .This research was a development research which refers to the development procedure of Borg and Gall which was modified into seven steps. Data in this study were collected using a questionnaire. The results of the study showed that the percentage of eligibility of the material expert validator was 73%, the media expert validator was 98%, the integration-interconnection expert validator was 75%, and the respondent was 79%. The average percentage of eligibility is 81 %. This number means that the application is very feasible to use. Some suggestions that can be given for further development of the application are by making indicators of specific expert validation measurements with supporting references; provide competency updates to the application and add new practice questions; the presentation of the verses of the Qur'an and Hadith can be added so that the students' knowledge of the relationship between the Qur'an, Hadith,and accounting becomes wider; as well as product testing, so that the level of effectiveness of learning media products can be known.

Motivation as Moderating Variable on the Effect of Moral Reasoning and Ethical Sensitivity Toward the Ethical Behavior of Accounting Students Hermawan, Sigit; Sari, Lilin Nur Indah
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

This research aims to prove the effect of moral reasoning andethical sensitivity on accounting students’ ethical behavior on the basis of motivation as moderating variables. Respondents on this research were accounting students of Universitas Muhammadiyah Sidoarjo. The data was collected by using questionnaire method.131 questionnaires were distributed and analyzed.This research used multiple linear regression analysis and moderated regression analysis (MRA). On other side, this research was helped by SPSS (Statistical Package for Social Scienci) versi 18.0 software.The result of this research showed that Moral Reasoning and Ethical Sensitivity affects partially to the ethical behavior of accounting students. Meanwhile, motivation was able to moderate the effect of Moral Reasoning and Ethical Sensitivity to the ethical behavior of accounting students.

Performance Measurement Using Balanced Scorecard (BSC) (Study at Hospitals in Pasuruan) Taufik, Abd Rahman; Djamhuri, Ali; Saraswati, Erwin
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

Balanced scorecard (BSC) is a performance measurement method which is applied to private organizations to balance between financial and nonfinancial aspects. However, in this case, the financial measure of BSC application to non-profit public sector organizations is very different from private organizations. This study aims at measuring the performance of hospitals in Pasuruan based on four BSC perspectives (financial perspective, customer perspective, internal business process perspective,and learning and growth perspective). This study was conducted at the hospital using secondary data in the form of financial reports and non-financial reports. The object of this research was the hospitals in Pasuruan. The results showed that the performance of the three hospitals in Pasuruan in using BCS gauge is good. This reflects that the three hospitals in Pasuruan always strive to realize the achievement of vision, mission, and goals as one of the optimal public health services in Pasuruan and surrounding areas.

Improving Motivation and Interpersonal Communication Skill ThroughPeer Assessment and Self-Assessment In Accounting Education Students Sulikah, Sulikah; Nasikh, Nasikh
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

This study aims at improving motivation and interpersonal communication skill through peer assessment and self-assessment in accounting education students.This study is conducted in Economic Faculty of the State University of Malang (Universitas Negeri Malang). The research subject is 160 undergraduate students of accounting education. This study is a classroom action research. The data collection is done by observation, interview, and documentation. The data are analyzed qualitatively by carrying out data reduction, data display, and verification processes. Research finding shows that peer assessment and self-assessment are able to improve motivation and communication skill of accounting education students in Economic Faculty of the State University of Malang.There is improvement in terms of learning motivation of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system, and there is improvement in terms of interpersonal communication skill of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system.

The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange Indahsari, Lilis Nur; Widhianningrum, Purweni
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research. The population in this research are all listed companies in Indonesia stock exchange during the period of the year 2012-2015. Sampling techniques in this research using the technique of purposive sampling, so that obtained the number of samples as much as 11 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showed that the environment and social performance have significant impact on the cumulative abnormal return. This indicates that investors are more concerned about social performance because it’s related to the welfare of the community especially employees.

The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company Utama, Yopi Yudha; Sukoharsono, Eko Ganis; Baridwan, Zaki
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

The purpose of this paper is to understand the concept of accounting sustainability of spiritual dimension as a concept of sustainability. Sustainability accounting of spiritual dimension or can be called as Aksus is a sustainable concept which contains the spiritual dimension that complements the previous three dimensions (profit, people, and planet). This study uses the critical discourse analysis method of Norman Fairclough. The result is that there is a representation of Sukoharsono's thoughts in the text, as well as the relation to Sukoharsono's reader and identity for the readers that occur on the look of a text. Thought of concern for the survival of all beings is present in the text. At the level of discourse practice such as the production of texts, Sukoharsono does so with great caution and accordance with the sciences he has had, so it can be said if the production of the text is a manifestation of his perspective on accounting and sustainability. At the level of sociocultural practice, there is an influence of the current business situation and the social community that exists. The analysis shows Sukoharsono's commitment to the world of accounting and sustainability, and that business people always continue to care about the survival of all beings in addition to fulfilling their benefits

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NUJMATUL LAILY

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nujmatul.laily.fe@um.ac.id

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+6281235402440

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nujmatul.laily.fe@um.ac.id

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JL. SEMARANG NO. 5 MALANG

Location
Kota malang,

Jawa timur

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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

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