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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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PENGEMBANGAN MEDIA PEMBELAJARAN AUDIOVISUAL PADA POKOK BAHASAN LAPORAN KEUANGAN PERUSAHAAN JASA Asror, Bisrul Miftachul
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

Media pembelajaran digunakan untuk meningkatkan pembelajaran dalam kelas. Jenis penelitian ini merupakan penelitian pengembangan dengan model Dick and Carey. Hasil validasi oleh ahli materi secara keseluruhan diperoleh rata-rata73,86%. Hal ini menunjukkan media audiovisual yang dikembangkan layak digunakan dalam pembelajaran akuntansi. Berdasarkan hasil penelitian ini disarankan kepada guru khususnya, untuk memanfaatkan media audiovisual dalam proses pembelajaran didukung dengan sarana dan prasarana yang memadai di kelas untuk mengoptimalkan penggunaannya. Inovasi media audiovisual baru untuk meningkatkan pembelajaran dapat dikembangkan pada materi pembelajaran yang lain.

The Role of Financial Literacy on Financial Behavior Pipit Rosita Andarsari; Mega Noerman Ningtyas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior.

The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer Nujmatul Laily; Fenty Shintya Riadani
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.

The Mediating Role of Attitude Toward Money on Students’ Financial Literacy and Financial Behavior Nurdian Susilowati; Kardiyem Kardiyem; Lyna Latifah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. This research was conducted at Economics Faculty of State University of Semarang or UNNES with its sample being students who had taken budgeting and financial management courses. The sample was taken using proportionate random sampling and 230 respondents were obtained. The data were collected using questionnaire and they were then analyzed using descriptive analysis and path analysis. Based on the first research result, it was found that financial literacy had direct influence on financial behavior. High financial literacy determined a good financial behavior in the future. Secondly, attitude toward money successfully mediated the influence of financial literacy on students’ financial behavior. Thirdly, attitude toward money has a direct influence on financial behavior. In general, students have good financial literacy, attitude towards money, and financial behavior. This allowed them to have a clear priority for their future.

Front Matter of JABE Vol 3, Issue 2, March 2019 Editor Editor
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism Arista Fauzi Kartika Sari; Rahmawati Rahmawati; Harun Al-Rasyid
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.

Stress Exposure and Psychological Well-being: Study on Beginning Teacher Mohamad Arief Rafsanjani; Etika Dhewi Rahmawati
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

A beginning teacher is someone who has just started his/her career as a teacher or someone who has just graduated from college and is working as a teacher. This transition from student to worker (as a teacher) is a critical period since it is often associated with stress (Dicke et al., 2015; Smith and Ingersoll 2004). This study examines the relationship between stress exposure (seen from stress exposure in class and outside class) and the psychological well-being of beginning teachers (seen from work enthusiasm and emotional exhaustion). This study is conducted on 325 beginning teachers of senior high schools in Malang as samples collected using a random sampling technique. The data are analyzed by using a Structural Equation Modeling (SEM). The results show that stress exposure in class and outside class has negative effect on work enthusiasm but, on the other hand, had positive effect on emotional exhaustion. This shows that stress exposure has significant effects on beginning teachers’ psychological well-being.

The Institutionalization of Remuneration (A Case Study at the University X) Kharisma Yuanita Mahanani; Bambang Hariadi; Roekhudin Roekhudin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

This study aims to understand the process of institutionalization that occurred in the University X (UX) with their remuneration policy, starting from the idea of remuneration, remuneration discourse preparation, implementation and dissemination of remuneration. This is a qualitative research with case study approach to gain an understanding of the process of remuneration institutionalization at the UX. The results of this study indicate that the process of institutionalization of remuneration at the UX was related to external and internal factors of the organization. Determination of the remuneration regulation is the external pressure which must be accepted by the UX because it has implemented public service institution (BLU) financial management system. The idea of improving the quality of public services which was followed by the remuneration policy discourse and its application were not running well for the UX should face internal pressure from lecturers. In addition, education staffs who still do not have the application performance measurement weakens the process of institutionalization.

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? Lutfi Ardhani; Bambang Subroto; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.

Front Matter of JABE Vol 4, Iss 1, Sept 2019 Admin Admin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

Page 13 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

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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