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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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The Relationship of Sustainability Report with Firm Values Jakarta Islamic Index Prayogo, Youdhi; Mutia, Agustina; Hardiningsih, Pancawati; Setiawati, Ira
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.v8i2.46032

Abstract

The purpose of this study is to analyze the effect of sustainability reports on the environmental dimensions, social dimensions, and governance dimensions on firm value. The research sample was conducted on the 30 most liquid Islamic stocks included in the Jakarta Islamic Index sector for the 2019-2022 observation period. Research analysis technique using multiple linear regression. The test results found that disclosure of environmental performance and social disclosure had a positive effect on firm value as reflected by the Tobin'Q and PBV models. On the other hand, disclosure of corporate governance does not have a positive effect on firm value. The Tobin'Q model shows better model fit than the PBV model. This can be seen in the coefficient of determination and the F test of the model on Tobin'Q which is greater than the PBV model. These findings make it clear that the Tobin's Q model is superior because it reflects the company's assets as a whole, reflects market sentiment, reflects the company's intellectual capital, and can overcome problems in estimating the level of profit or marginal cost.
Students’ Learning Difficulties in Blended Learning: A Case Study Renica, Elvira Chrisdia; Irafahmi, Diana Tien
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.v8i1.47561

Abstract

Blended learning is a flexible learning environment that could enhance learning. However, its implementation has not been entirely successful, as many students still face difficulties in learning and adapting to this learning environment. This research aims to understand why students experience learning difficulties in blended learning. The research approach used is qualitative research with a case study design. The results of the study show that the learning difficulties experienced by accounting students in blended learning environment are caused by low self-regulated learning, inadequate family support, poor internet connectivity, lack of immediate feedback, communication barriers, and students dissatisfaction with online learning session.
Corporate Social Responsibility (CSR) and Employee Retention of Manufacturing Firms in Nigeria okere, wisdom
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.v8i3.44839

Abstract

This study conducted an empirical investigation on the impact of Corporate Social Responsibility on employee retention among manufacturing firms in Nigeria. Secondary data was engaged to analyze the impact of CSR on employee retention, which was sourced from ten listed manufacturing firms in Nigeria. The study engaged panel regression analysis and Pearson correlation analysis. Further results obtained from the panel regression analysis show that employee-training costs affect significantly positively on employee retention. These results are consistent with Galbreath, 2008; Evans & Davis, 2011; Odumeru & Ogbonna, 2013; Marika, Magutu & Munjuri, 2017, who found that CSR significantly influences employee retention. The study recommends that corporate organizations in Nigeria should be socially responsible to their environment and their employees; so as to attract more talents needed to remain competitive. From the study, the concept of CSR will be viewed as a social instrument which manufacturing firms use to retain employees in their organization.
Cracking the Code: Shedding Light on Accounting Students' Career Intentions - An empirical study Al Harsoosi, Eman Mubarak Sinan; Al Sulaimi, Mariya Khamis Marhoon; Thottoli, Mohammed Muneerali
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.v8i2.40257

Abstract

The study aims to assess how a student's plan, perception, and family factors affect accounting students' career intentions. This research delves into the factors that influence accounting students' career intentions and investigates whether these factors evolve as they progress in their studies, ultimately shaping their workplace preferences. The study used a survey questionnaire asked on a 5-point Likert scale to gather primary data from 136 accounting university students studying in Oman. PLS-SEM has been employed in this study to conduct the analysis. The results showed that the determinants of accounting students' career intentions significantly affected students' plans. Likewise, students' perceptions are related considerably to accounting students' career intentions. Hence, the results showed that the p-values of the two independent variables, namely, students' plans and perceptions, significantly support the current study's hypotheses. However, the third variable, family factors, does not impact accounting students' career intentions
E-MODUL DEVELOPMENT FOR SPREADSHEET SUBJECTS Fajjahdiyanti, Fara Eldina; Laily, Nujmatul
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 2, December 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.56012

Abstract

The aim of this research is to produce an interactive e-modules for spreadsheet subjects. This research uses a research and development approach by adopting the Borg and Gall development model. The research subjects were students of class X Accounting and Finance. The results show that the flipbook-based interactive e-module is very good to use, with validation test results for media experts at 81.3%, material experts at 88%, and students at 82.8%. Apart from that, there is a significant difference in the use of interactive e-modules, as seen by an increase in the total mean score of the posttest which is higher than the pretest. Therefore, the existence of a flipbook-based e-module as a learning media is very effective and suitable for use in supporting the spreadsheet learning process.
One Decade of Research on Sustainable Investment Decision: A Systematic Literature Review Sari, Pinkan Wulan; Aryani, Y Anni; Setiawan, Doddy
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.58038

Abstract

This study aims to show empirical evidence on the development of investor decision research in sustainable investment for a decade from 2015 to 2024. This study uses the Scopus and SINTA 2 databases to select articles based on predetermined criteria so that 75 articles related to sustainable investment decisions are obtained, with details of 71 articles indexed by Scopus and four accredited by SINTA 2. This study uses the charting-the-field approach method by Hesford et al. (2006) by classifying articles based on journal name and topic and using Vosviewer software for keyword and author collaboration network analysis. The literature review results show that the Sustainability Journal dominates publishing articles on sustainable investment decisions. Returns, financial literacy, risk, attitudes toward sustainable investment, and environmental concerns are the main factors that influence sustainable investment decisions. In addition, gender and attitudes toward sustainable investment are the most important moderating and mediating variables for sustainable investment decisions. Socially Responsible Investment is the most widely used keyword in previous studies. Gutsche, Gunnar is the author with the most publications on the topic of sustainable investment decisions. This research provides knowledge regarding developing trends in sustainable investment decisions and opportunities for agendas for further researchers.
Remuneration Committee and Cost of Equity Capital: A Study of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2013-2023 Darwis, Herman; Gumati, Tatang Ary; Arifin, Andi Harmoko; Rita, Maria Rio
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.58997

Abstract

This study aims to examine the effect of the remuneration committee on the cost of equity capital. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2023. The data collection procedure used purposive sampling, the sample used companies that formed a remuneration committee, the number of observations used in this study from 2013 to 2023 was 371, with a sample size of 38 companies. The data analysis technique used multiple linear regression panel data. This study enriches the corporate governance literature in Indonesia with a comprehensive approach to measuring the cost of capital. The results found that the remuneration committee was found to be significantly negatively related to the cost of equity capital. This means that the existence of a remuneration committee is associated with a decrease in the cost of equity capital. This finding confirms that the formation of a remuneration committee can help monitor and advise executive management regarding remuneration decisions. The control variable of company size has a significant negative effect on the cost of equity capital. The control variables of sales growth, debt, and earnings quality do not affect the cost of equity capital.
CFO Characteristics and Accounting Conservatism in Indonesia Amalia, Annisa Puspita; Suryani, Ani Wilujeng; Sulistyawati, Septy Nur
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i3.54550

Abstract

The Chief Financial Officer (CFO) tends to ignore accounting conservatism when deal with financial uncertainty. This encourages CFOs to take high-risk decisions that can be detrimental to the company. The implementation of accounting conservatism is influenced by individual characteristics such as gender, age, level of education, and tenure. Therefore, this study aims to determine the effect of CFO characteristics on accounting conservatism. This study was conducted on 80 companies from the energy, transportation and logistics, and food and beverage sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The hypothesis was tested using Generalized Least Square (GLS) regression. The result showed that age and educational level had a positive effect on accounting conservatism, while gender and tenure did not. Thus, company management should consider the age and level of education of prospective executives to improve the quality of company financial decisions. Previous research related to CFO characteristics and accounting conservatism has been conducted in developed countries, while this research uses the context of a developing country, namely Indonesia. Even though the applicable Financial Accounting Standards already contain regulations that apply the principle of accounting conservatism, companies in Indonesia tend not to be conservative.
The Moderating Effect of CEO Attributes on The Relationship Between CSR and CEO Power And Company Performance. Afni, Naila; Makarnayawati, Makarnayawati; Juliardi, Dodik
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.56096

Abstract

Prior empirical studies have shown how CEO power affects firm performance and (CSR). The purpose of this study is to investigate the relationship between CEO quality and firm success by minimizing the influence of CSR and CEO power. To assess data from mining companies listed on the Indonesia Stock Exchange, Smart PLS was utilized. According to the research’s findings, the influence of CSR on company success and CEO authority are not influenced by factors like tenure, age, or education. A company's positive image among the public, investors, and other stakeholders is reinforced by CSR disclosure, which is frequently seen to improve a company's reputation. But according to the research's findings, a number of CSR elements actually take attention away from improving business success. Stakeholders should consider this research when assessing the effect of CSR disclosure on business performance. To improve corporate legitimacy, policymakers should place more emphasis on responsibility and openness. Additionally, This study is the first to examine CEO characteristics as moderating factors in the context of Indonesia.
Determinants of Sustainability Reporting Quality in Indonesia Larassati, Tiyani; Juliardi, Dodik; Pujiningsih, Sri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.53481

Abstract

This study aims to investigate the effect of corporate integrity, external assurance, foreign ownership structure, audit committee size and meetings on the quality of sustainability reporting. The sample in this study is public companies listed on the Indonesia Stock Exchange from 2021 to 2022. This study uses Random Effect Model panel regression. The results showed that corporate integrity, external assurance, and audit committee meetings have a positive impact. Foreign ownership structure and audit committee size have no effect. Limitations in this study, first, the potential influence on the quality of sustainability reporting is not limited to the variables tested in this study. Further research can be conducted on new determinants, such as corporate vision and/or mission, organizational culture, management competencies, and market pressures. Second, this research only uses quantitative methods, further research can use qualitative methods. This study has theoretical implications to add to the legitimacy theory literature in explaining the relationship between variables. Practical implications, for company managers can apply the principles of corporate integrity, consider external assurance services and increase the number of audit committee meetings. Regulators are expected to play an active role in drafting regulations related to upholding the principles of integrity, using external assurance services and organizing audit committee meetings. This research emphasizes quality over quantity. This study is also the first research in the Indonesian context to investigate the role of corporate integrity and involve the choice of external assurance service providers as a proxy.

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