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NUJMATUL LAILY
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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 206 Documents
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VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning Ulfa, Agfia Fauziatul; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.37125

Abstract

This research aims to produce learning media products based on Excel VBA (Visual Basic for Applications) in accounting practice learning. This research used the R&D method with the ADDIE model, namely: Analyze, Design, Develop, Implement, and Evaluate. The subjects in this research were Grade XI Financial and Institutional Accounting students at SMK Negeri 2 Kediri. The results showed that the Excel VBA-based learning media showed the media’s feasibility with validation test results by media expert of 100% and material expert of 90.87% and feasible category. In addition, the results of validation test on field practitioners (teachers) and students showed practicality and feasibility of the application of 98.61% and 93.25% respectively for accounting practice learning in Accounting Vocational Schools. Therefore, the presence of Excel VBA application as a learning medium developed is very effective and suitable for use in Accounting Vocational Schools.
Impression Management in Indonesia: Critical Analysis and Areas for Future Research Santoso, Arif; Aryani, Y. Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.38705

Abstract

This study aims to provide empirical evidence on the development of impression management research in Indonesia. This study analyzed thirty-four articles on impression management from eighteen nationally accredited journals Sinta 2 during the 2013-2023 observation period. Our articles are analyzed and classified based on topics, financial performance factors, and non-financial performance factors. Then we use a method with a field charting approach. This study found that financial performance factors such as company size, ROA, earnings management, and leverage are used more often than non-financial performance factors such as board size, corporate governance, economic conditions, company age, and analyst coverage. On the other hand, non-financial performance variables are more developed than financial performance as indicated by the variety of variables used. Form a causal model of financial performance and non-financial performance with full impression management using the additive model. We also found that impression management has a relationship with debt costs, agency costs, investment decisions, audit fees, trust, and market reactions. This implies that impression management is used to intervene in company costs. In addition, several variables show inconsistent results and need to be studied further to find these inconsistencies.
Instagram Endorsement and Stock Return Erianto, Bagas Tri; Suryani, Ani Wilujeng
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.39218

Abstract

Investors obtain information from various sources, including social media, which can make them act irrationally by imitating the decisions of others. This study aims to investigate the impact of influencers endorsements on abnormal stock returns. This event study used 291 Instagram posts by social media influencers. Using Generalized Least Square (GLS), this study demonstrates that endorsement positively affects stock abnormal returns. The endorsement effect appears prior to the post and stops following the endorsement. Endorse was successful in creating a favorable sentiment, so that other investors are interested in making similar decisions to generate abnormal returns. This study shows the short-term effect of endorsements. Therefore, investors need to be aware and make rational decisions.
The Remote Audit and Information Technology: The impact of Covid-19 Pandemics Nugrahanti, Trinandari Prasetyo; Pratiwi, Arvega Safina
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37369

Abstract

This study aimed to examine the effect of remote auditing and information technology on audit quality and professional ethics as moderating variables. It used a quantitative method with primary data obtained using a questionnaire. This research uses quantitative methods with primary data obtained through a questionnaire. This research population is auditors working in Public Accounting Firms around DKI Jakarta Province, Indonesia. A sample of 122 respondents was selected from the people using the convenience sampling technique. The results showed that remote auditing and information technology affected audit quality. Auditors work professionally by complying with audit standards to improve the quality of the results. Using information technology with computer-assisted audit techniques appropriately facilitates the auditors' process. The technology also makes data storage more effective and efficient, promoting quality audit work. Auditors should comply with professional ethics appropriate to the code of ethics of the public accounting profession.
Happy Teaching Video: A Recommendation for Happy Learning in Accounting Nagari, Primasa Minerva; Syariati, Dian; Purnamasari, Fitri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.24611

Abstract

Akibat dari pandemi Covid-19 yang semakin memburuk, dunia pendidikan telah mengadopsi distance learning demi mewujudkan penjagaan social distancing serta mengurangi intensitas mobilisasi penduduk. Hadirnya berbagai konten video pembelajaran tentu menjadi alternatif pendukung aktivitas belajar siswa, tidak terkecuali para siswa dari disiplin ilmu Akuntansi. Penelitian ini bertujuan mengembangkan Happy Teaching Video Series sebagai upaya optimalisasi distance learning pada matakuliah Strategi Belajar Mengajar Akuntansi. Happy Teaching Video Series dikembangkan dengan didasarkan pada elemen-elemen cognitive load, student engagement, dan active learning yang digagas oleh Brame (2016) sebagai elemen-elemen yang menentukan efektifitas dari sebuah video pembelajaran. Hadirnya Happy Teaching Video Series dapat dijadikan contoh impelementasi untuk mengembangkan media pembelajaran, khususnya untuk ilmu akuntansi yang dipersepsikan sebagai subjek yang praktikal dan cenderung sulit dimata para siswa.
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Pattiasina, Victor; Noch, Muhamad Yamin; Rumasukun, Mohamad Ridwan; Hijrah, Lailatul; Ikbal, Muhammad; Tamaela, Eduard Yohannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37734

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.
Academic Dishonesty in College Students: Do Religiosity and Self-Control Matter? Uula, Alfi Hanifatul; Sulikah, Sulikah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.47852

Abstract

Academic dishonesty among students in numerous nations is on the rise, and if allowed unchecked, it may be hazardous to a person's personality development and even entry into the workforce. The purpose of this study is to investigate the impact of religiousity and self-control on academic dishonesty in Accounting Education students at the State University of Malang. The purposive sampling strategy yielded a total of 96 samples. The data was gathered using an online questionnaire and analyzed using multiple linear regression in a data processing tool (SPSS). According to the findings of the study, religiousity and self-control had a detrimental impact on student academic dishonesty. This suggests that the higher a student's level of religiousity and self-control, the less academic dishonesty he or she commits, and vice versa.
Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements Rohmah, Mazidatur; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.37555

Abstract

The changing of business environment raises the question about the priority skills that are needed by the labour market in Indonesia. This study focuses on technical competencies in accounting education by exploring the company's point of view. This study aims to determine the technical competencies needed by accountants through analysis of accounting job advertisements. This study uses content analysis on 612 online job vacancies. The data was then tested differently using the non-parametric Kruskal Wallis test. The findings of this study indicated that information technology and financial reporting skills are the most needed technical competencies by companies. Specifically, the skills that should be mastered by accountants are the skills to use Microsoft office packages and prepare company financial reports. In addition, this study found that there are differences in the need for accounting technical competencies in each job position. The results of this study are expected to provide insight and self-reflection to accounting graduates regarding the technical competencies needed to enter the world of work, so that accounting graduates can fit themselves with the required skills so that they can easily be accepted in the desired job.
USING CONFIRMATORY FACTOR ANALYSIS TO DETERMINE ROLES OF THE BOARD: EVIDENCE FROM MALAWI. Mkandawire, K; Tcheleni, Betchani; Hussein, Mustafa
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.51235

Abstract

The main purpose of this study is to analyse the key Board roles that improve the performance of directors in Malawi. The research investigates tasks that the board must execute to enhance its performance, ultimately contribute to the achievement of entity’s strategic goals. The study adopted the cross sectional survey design. A questionnaire was used to collect data from 174 board members who were drawn from board of directors from stock exchange listed companies, state owned enterprises, private companies and non governmental organisations. Data was analysed using IBM SPSS version 20. Descriptive and Confirmatory Factor Analyses were used to determine the key roles of the board. Findings suggest that the control, strategic and service are the key board roles in Malawi. The results further show that the control role is more significant than the other two roles. Using perceptions of the board, this study renders initial verifiable evidence of the significant roles of the board in Malawi. As such, the outcome of this study will be of interest to many corporate governance stakeholders including shareholders, board members, academia and regulatory bodies.. 
Unraveling The Link: Relationship Firm Value Shapes Esg Ratings Priyanto, Panji; Suhandi, Ni Putu Mila
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i2.44972

Abstract

The study aims to fill the research gap by examining the relationship between ESG ratings and firm value in energy companies and whether company profitability controls this relationship. The study uses multiple regression models to test this hypothesis and examines the impact of Tobin's Q, profitability, and ESG ratings on firm value. The study sample is energy sector companies listed on the Indonesia Stock Exchange from 2015-2022. The result of this paper is a negative relationship between Tobin's Q and ESG performance, indicating that firms with higher market valuations may prioritize shareholder value over ESG considerations. On the other hand, there is a positive relationship between NPM and ESG performance, suggesting that companies with higher profitability may have more resources to invest in sustainable and socially responsible practices. The lack of a significant relationship between ROE and ESG performance suggests that the financial returns to equity shareholders may not directly impact on a company's ESG initiatives. The positive relationship between ROA and ESG Performance aligns with the idea that companies with efficient asset utilization are better positioned to invest in sustainable practices. The negative relationship between GPM and ESG Performance suggests that companies with higher gross profit margins may face pressure to cut costs, potentially at the expense of environmental or social responsibility.

Page 18 of 21 | Total Record : 206

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