Articles
206 Documents
<![CDATA[Do Attitudes Towards E-Taxation Impact Tax Compliance? ]]>
<![CDATA[Fachrezzi, Bima Rafly]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i3.40932
<![CDATA[This research aims to collect empirical data on the influence of e-tax perceptions and tax sanctions on compliance, using risk perception as a moderating factor. The data analysis was conducted using WarpPLS. The study sample comprised 34 taxpayers from the hotel, restaurant, and entertainment sectors. The findings indicate that risk preference did not affect the correlation between e-tax and tax sanctions on compliance in Banyuwangi. This highlights that the implementation of electronic taxation does not automatically enhance tax compliance. This is attributed to taxpayers’ risk-neutral attitudes, who believe that risk does not materially impact their business operations. Consequently, e-tax and its associated sanctions are not viewed as viable to foster compliance. This study uniquely focuses on taxpayers’ risk preferences as an internal factor, given their variability among taxpayers, particularly concerning e-tax adoption]]>
<![CDATA[The Integration Of Technology: The Role Of Technological Pedagogical Content Knowledge and Self-Efficacy ]]>
<![CDATA[Aprilyani, Nina]]>;
<![CDATA[Mentari, Sriyani]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v8i1.47571
<![CDATA[Technology-mediated learning equips students with the skills to compete in the 21st century. Therefore, teachers as holders of an important role must have the ability to facilitate and create this learning environment. Higher education institutions have a role in providing various knowledge and abilities to students as prospective teachers to feel ready and able to integrate technology into learning effectively. This research aims to explore students' internal factors, especially TPACK and self-efficacy, which influence the integration of technology into learning. The research method uses an explanatory quantitative approach. The research sample was 132 accounting education students at the State University of Malang who took part in teaching assistance activities using proportional stratified random sampling. Data collection is distributed via G-Form and analyzed using multiple regression analysis. The results of the research show that technological pedagogical content knowledge and student self-efficacy have a positive and significant effect on the integration of technology into learning so that better TPACK and self-efficacy in students will make students more often integrate technology into learning in the future classroom. Therefore, this research is expected to provide material and insight for students regarding internal factors (TPACK and self-efficacy) related to the integration of technology into learning.]]>
<![CDATA[Effects of Service Quality on Taxpayer Satisfaction: A Case of a Client Relationship Management Program ]]>
<![CDATA[Hapala, Enoch Ambitious]]>;
<![CDATA[Kaunda, Stan Gottlieb]]>;
<![CDATA[Lipunga, Andrew Munthopa]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i4.51607
<![CDATA[The paper examines the effects of service quality on the satisfaction of taxpayers using the service quality (SERVQUAL) framework. Data was collected using a questionnaire and was analyzed using a multiple regression model. The results indicate that only 49% of the variations in taxpayer satisfaction can be explained by service quality (R2 = 0.4892). Further, the results indicate that while all five dimensions of service quality have a positive effect on taxpayer satisfaction, four (reliability, assurance, tangibility, and empathy) are statistically significant (p-values < 0.05) on the other hand, responsiveness is statistically insignificant (p-values > 0.05). The results imply that tax authorities should not overly focus on service quality to enhance taxpayer satisfaction as it accounts for only half of the variations. The other factors may need to be identified and implemented together with service quality. Concerning service quality, the focus of the tax authorities should be placed on reliability, assurance, tangibility, and empathy.]]>
<![CDATA[Revisiting The Effects of Corporate Social Responsibility on Financial Perfomance: Organizational Culture as a Moderating Variable ]]>
<![CDATA[Ardiniamalia, Utari]]>;
<![CDATA[Ghofar, Abdul]]>;
<![CDATA[Andayani, Wuryan]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.46049
<![CDATA[This research aims to examine the influence of corporate social responsibility on financial performance and explore the effect of organizational culture as a moderating variable. This research uses a sample of banking companies listed on the Indonesia Stock Exchange in 2017-2021. Measuring corporate social responsibility uses content analysis with the help of a checklist. Financial performance is measured using return on assets (ROA). Testing in this research uses multiple regression methods and moderated regression analysis (MRA). Based on the purposive sampling method, 105 observations were obtained during the research period. The research results show that corporate social responsibility does not affect financial performance. Clan, adhocracy, and hierarchy cultures strengthen the relationship between corporate social responsibility and financial performance. Market culture does not enhance the relationship between corporate social responsibility and financial performance.]]>
<![CDATA[Impact of Profitability Moderation on Investment Decisions, Firm Size, and Dividend Policy on Firm Value ]]>
<![CDATA[Biduri, Sarwenda]]>;
<![CDATA[Maulidina, Wilda]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i3.37298
<![CDATA[Tujuan dari makalah ini adalah untuk menyembunyikan pengaruh kebijakan dividen pada nilai perusahaan tergantung pada keputusan investasi, ukuran perusahaan dan profitabilitas. Hasil yang diperoleh menunjukkan bahwa keputusan investasi dan kebijakan dividen berpengaruh terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, profitabilitas mampu memoderasi keputusan investasi dan ukuran perusahaan terhadap nilai perusahaan, dan profitabilitas tidak mampu memoderasi pengaruh kebijakan dividen.Data yang digunakan dalam penelitian ini adalah data sekunder tahun 2019-2021. Populasi dalam penelitian ini berjumlah 204 perusahaan manufaktur yang terdaftar di BEI dengan teknik pengambilan sampel menggunakan purposive sampling diperoleh 72 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan PLS.pada nilai perusahaan.]]>
<![CDATA[The Effectiveness of Using an Interactive e-Module to Improve Learning Outcomes ]]>
<![CDATA[Darpiyah, Darpiyah -]]>;
<![CDATA[Sulastri, Sulastri -]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.47605
<![CDATA[This research aims to determine the effectiveness of using an interactive e-module based on a website using Google Site for tax-related material. This research phase employs a two-group pretest-posttest with control group research design. The research subjects are 50 students from the 11th-grade Accounting class at SMKN 1 Prigen. Data collection is carried out using a test technique in both the experimental and control groups. The data analysis technique involves qualitative data. In the experimental group, an improvement in learning outcomes of 0.7006 was obtained, indicating that the interactive electronic tax-based website module is categorized as highly effective in enhancing learning outcomes. The results of the T-test calculation for learning outcomes reveal that the interactive electronic tax-based website module has a significant and effective impact on improving learning outcomes.]]>
<![CDATA[PSAK 57: COMPREHENSIVE ASSESSMENT OF INTEGRATING GREEN ACCOUNTING ON PROFIT SUSTAINABILITY ]]>
<![CDATA[Hardiningsih, Pancawati]]>;
<![CDATA[Nasihin, Ihsan]]>;
<![CDATA[Srimindarti, Ceacilia]]>;
<![CDATA[Lisiantara, Gregorius Anggana]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i4.51053
<![CDATA[This research aims to evaluate the impact of integrating green accounting practices on sustainable profitability in corporations. Through an empirical analysis approach, this research examines how the implementation of green accounting can influence long-term profitability performance. The research population of companies registered on the IDX, especially the ASSRAT group that implements green accounting, is 40 companies. This research uses a stakeholder theory and legitimacy theory approach. The relationship between stakeholder theory and legitimacy theory provides a strong conceptual foundation to support the implementation of green accounting as a relevant and socially acceptable strategy. The research analysis technique uses multiple regression. by adding company scale control variables. The research results found that environmental disclosure and environmental performance have a significant positive effect on profit sustainability. These findings are proven to be able to provide insight into the importance of integrating green accounting by implementing PSAK 57 as the main driver for companies to integrate sustainable practices in their operations which in the end can have a positive impact on profit sustainability. The implications of these findings can help companies, regulators and other stakeholders to understand the positive impact of environmental responsibility in maintaining profits in the long term.]]>
<![CDATA[Community Trust in Village Financial: The Role of External Pressure and Corruption Perception ]]>
<![CDATA[Susilowati, Nurdian]]>;
<![CDATA[Elisabet, Camelia Yunika]]>;
<![CDATA[Abdullah, Muhammad Syukri]]>;
<![CDATA[Paranti, Lesa]]>;
<![CDATA[Amidi, Amidi]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.44827
<![CDATA[Community trust in village financial management has an important role. The fantastic value of village funds encourages the community to participate in its management. The facts show that the amount of village funds has triggered the village apparatus to act corruptly, so in 2018, many village heads and village apparatus were in jail. This study aims to determine the effect of external pressure, transparency, accountability, and corruption perception on public trust. This study used a survey method with hypothesis testing, and it was conducted in the Tegal Regency. The sampling technique used was cluster sampling and obtained 103 respondents. This study used questionnaires to collect the data. It also analyzes the data using descriptive and path analysis (structural equation modeling) with WarpPLS. The results show that external pressure directly influences the transparency and accountability of village governments. Transparency has a direct effect on accountability. Transparency and accountability have a positive influence on community trust. Meanwhile, the corruption perception has a negative influence that weakens public trust. Perceptions of corruption also have a mediating role in the indirect relationship between transparency and public trust. However, this study only examines from the perspective of village officials. Further research should explore the transparency and accountability of village governments from the community point of view.]]>
<![CDATA[The Influence of Tax Planning and EPS on Firm Value in Multinational Companies ]]>
<![CDATA[Neisya, Audia Ava]]>;
<![CDATA[Sulastri, Sulastri]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i3.49786
<![CDATA[This study aims to examine the influence of tax planning and earnings per share (EPS) on firm value in multinational companies in Indonesia. This study is included in quantitative research which examines data from 43 samples of multinational companies in the consumer cyclicals and consumer non-cyclicals sectors for the period 2020-2022. The findings in this study show that tax planning and EPS have a negative influence on firm value. The findings of this research indicate that companies with low effective tax rate (ETR) values are companies that do a lot of tax planning so that they pay little tax and are considered tax evaders. This can reduce the company's firm value. Apart from that, firm value can experience a decline if the increase in EPS value does not match shareholder expectations. The findings of this study can be used by companies in considering the implementation of tax planning and paying attention to EPS values to increase firm value.]]>
<![CDATA[Profit Efficiency and The Influence of Financial Performance Measures on Cost Efficiency of Rural Banks in Indonesia ]]>
<![CDATA[Imansari, Arizka Rahmaninghadi]]>;
<![CDATA[Saraswati, Erwin]]>;
<![CDATA[Prihatiningtias, Yeney W.]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v8i2.44927
<![CDATA[Efficiency for a bank is an important aspect to pay attention to realize a healthy and sustainable financial performance. This research aims to analyze the profit and cost efficiency of Rural Banks in Indonesia for the 2018-2022 period and examine the influence of financial performance measures on the cost efficiency of Rural Banks. The sample for this research was 497 BPRs in West Java, East Java, and Bali. Efficiency testing uses stochastic frontier analysis with an intermediation approach for cost efficiency and a production approach for profit efficiency. Financial performance measures represented by the NPL ratio, LDR, CAR, and total assets were tested using Tobit regression. The results of cost efficiency using the intermediation approach show that BPR in the three regions from 2019 to 2022 is in an inefficient condition. Similar to cost efficiency, the results of profit efficiency using a production approach show that BPRs from these three regions from 2019 to 2022 are in an inefficient condition. Based on the Tobit regression results, financial performance measures influence cost efficiency. Financial performance measures that influence cost efficiency are NPL, CAR, and total assets. The LDR ratio does not affect on cost efficiency.]]>
