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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 214 Documents
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Early Detection of Fraud with an Accounting System Sopanah, Ana; Rusdianti, Imanita Septian; Sulistyan, Riza Bahtiar
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.v9i3.53952

Abstract

This research focuses on the implementation of an accounting system that is able to detect and minimize fraud, where this accounting system is one of the components of internal control according to COSO. This research is qualitative research with a descriptive approach through interviews, observation and documentation. Interviews were conducted with 26 informants, namely employees of PT. Ciomas Adisatwa, Tbk who serves as unit head, finance accounting unit, technical service, cashier, production admin, unit sales, sales admin and unit logistics. The research results revealed that the implementation of the accounting system at PT. Ciomas Adisatwa, Tbk makes it easy for users, integrated in real time and has tiered authorization. The role of information systems in preventing and detecting fraud is through fairness or standardization parameters and data input time reports. The accounting system as a component of internal control, implies that the internal control indicators in the accounting system implemented by PT. Ciomas Adisatwa, Tbk has been fulfilled. The practical implications of this research are that: the CPS/CPR application used can produce accurate and up-to-date profit and loss reports, and can provide early detection of indications of fraud
The Influence of Gender and Profession Interest on Teacher Career Selection Tria, Arnindya Wahyu; Mentari, Sriyani
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.v9i3.49112

Abstract

The purpose of this study is to test and analyze the effect of gender and profession interest on teacher career selection based on Holland's theory. This research uses a quantitative approach by applying the ex post facto method which includes the use of statistical analysis. The data used in this study are primary data and secondary data. Based on the calculation, a sample of 93 students of the Accounting Education Study Program at State University of Malang was obtained from the total population of the 2020 and 2019 batches by applying a sampling technique, namely proportional random sampling. This research was measured using a questionnaire with multiple linear regression models and SPSS software version 25. The results of the F test calculation show that the gender variable and profession interest together (simultaneously) have a positive and significant effect on teacher career selection. The results of the t test calculation show that the gender variable and profession interest individually (partially) have a positive and significant effect on teacher career selection.
Analysis of Capital Structure, Leverage, and Sales Growth in Term of Tax Avoidanve Arianti, Baiq Fitri; Soesila, Byas
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.v9i4.62218

Abstract

The large number of companies involved in tax avoidance practices by manipulating profits should be a concern for the government in strengthening the tax system in Indonesia. The purpose of this study is to analyze and empirically examine the influence of companies in the consumer non-cyclicals sector on tax avoidance, viewed from the aspects of capital structure, leverage, and sales growth. This research involves all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 125 companies, with a sample of 30 companies. The study uses a quantitative approach through panel data regression analysis with the help of EViews version 12. The findings of this study show that capital structure does not have a significant effect on tax avoidance, while leverage has an effect on tax avoidance, and sales growth also has an effect on tax avoidance. Although many studies on tax avoidance have been conducted, studies examining leverage using the proxy of Degree of Financial Leverage (DFL) in consumer non-cyclicals sector companies remain limited. The implications of this study reinforce agency theory, which posits that information asymmetry between owners and managers can encourage managers to maximize profits through tax avoidance. These results can also serve as a consideration in designing stricter fiscal policies targeting companies with high potential for tax avoidance, emphasizing the need for a fairer and more efficient tax system, as well as the necessity for strict sanctions to curb tax avoidance practices among large corporations
Ijiri or Grigg: Where do Indonesian Accounting Scholars Go? Oktavianto, Rizki; Warsono, Sony
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.v8i4.56142

Abstract

Financial scandals have raised issues of trust and transparency in the double-entry bookkeeping (DEB) system. This led to adding a third entry to DEB, called triple entry accounting. TEA is not a new idea. This idea has been around since 1982 proposed by Yuji Ijiri, an accounting professor. Also, in 2005, Ian Grigg, a financial cryptographer offered the idea of TEA in a different format. These two different initial concepts of TEA gave rise to TEA research with different alignments. This study conducted a systematic review of 11 TEA articles written by Indonesian accounting scholars and published between 2005 and 2024. This study explores accounting scholars' knowledge domains and their alignment with the original idea of TEA. The results showed that all Indonesian accounting scholars who wrote TEA align with Grigg's initial ideas. This research recommends further research to design ideas for integrating Ijiri and Grigg's TEA concepts to anticipate financial statement fraud.
The Influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the Work Readiness of Accounting Education Students in the 4.0 Era Anggraini, Lutfia; Sulastri, Sulastri
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.v9i4.61220

Abstract

This study aims to determine the influence of Learning Agility Quotient, Intelligence Quotient, and Emotional Quotient on the work readiness of Accounting Education students in the 4.0 era. The novelty of this research lies in integrating the Technology Acceptance Model (TAM) as a theoretical framework. TAM strengthens the understanding that work readiness in the 4.0 era is influenced by an individual's ability to accept and utilize technology, which is reflected in the aspects of LAQ, IQ, and EQ. The approach used in this research is explanatory quantitative, with data collected through questionnaires. The respondents of the study are Accounting Education students from the 2021 and 2022 cohorts at Universitas Negeri Malang. The sampling technique employed is simple random sampling, and the data analysis method used is multiple regression analysis. The research results indicate that LAQ, IQ, and EQ have a positive influence on work readiness, with a significance value.
The Impact of Board Independence and Gender Diversity on Quality of Integrated Reporting: Indonesian ESG-focused Companies Butar-Butar, Dea Tiara Monalisa; Itan, Iskandar; Saragih, Anre Giltbelt
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.v9i4.59853

Abstract

This study investigates the impact of board independence and gender diversity on the quality of integrated reporting (IR) among ESG-focused firms in Indonesia. Integrated reporting, which combines financial and non-financial information, plays a crucial role in enhancing corporate transparency and accountability, particularly in firms committed to environmental, social, and governance (ESG) principles. Grounded in Agency Theory and Resource Dependence Theory, this study employs a quantitative research design using panel data from publicly listed Indonesian companies that issued integrated or sustainability reports between 2020 and 2023. The results reveal that board independence does not have a significant effect on IR quality, suggesting that structural independence may not be sufficient to influence ESG disclosures. In contrast, board gender diversity has a positive and significant effect on IR quality, highlighting the strategic role of diverse perspectives in enhancing reporting practices. These findings provide important insights for regulators, investors, and firms seeking to strengthen governance mechanisms and improve transparency through integrated reporting.
How Corporate Governance Determines a Company's Financial Performance and The Likelihood of Financial Distress Wulansuci, Rohmah
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: 10.17977/jabe.v7i2.37384

Abstract

This study aims to analyze the role of intellectual capital as a moderating variable on the influence of corporate governance on financial performance and governance on the possibility of financial distress. This study uses panel data regression to analyze 412 units of observation from 103 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The results of the study show that partially, both governance and intellectual capital have no significant effect on financial performance or on the possibility of financial distress. However, when governance is interacted with the intellectual capital variable and moderation testing is carried out, it is known that the interaction variable produces a positive coefficient on financial performance and a negative coefficient on the possibility of financial distress. Meanwhile, the direct effect of intellectual capital on corporate governance is not significant. This proves that in this study intellectual capital acts as a pure moderating variable. The results of this study imply that in the absence of high intellectual capital, corporate governance is proven to be inefficient in improving its financial performance and unable to protect the company from the risk of experiencing financial difficulties. Structurally, manufacturing companies in Indonesia already have various main organs needed to carry out good corporate governance mechanisms, but in practice these organs are allegedly not functional in carrying out their duties and roles in managing the company's business, so that governance becomes ineffective in influencing performance company finance
A Qualitative Exploration of Auditor Trust in Artificial Intelligence Audit Systems Ardhani, Lutfi; Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65156

Abstract

he rapid integration of Artificial Intelligence (AI) into auditing practices has transformed how auditors perform analytical and judgmental tasks, yet it has also raised fundamental questions regarding trust in AI-driven audit tools. This study explores how auditors develop, maintain, and negotiate trust when interacting with AI systems characterized by “black box” decision-making. Using a qualitative research design, semi-structured interviews were conducted with professional auditors from diverse practices who have direct experience with AI-assisted audit tools. Thematic analysis revealed three key dimensions of trust formation: perceived transparency of algorithmic processes, auditors’ professional judgment and accountability concerns, and organizational norms surrounding AI implementation. Findings suggest that trust is neither static nor solely technology-driven but emerges through continuous cognitive and social negotiation between human expertise and algorithmic outputs. This study contributes to the growing literature on AI adoption in auditing by providing a conceptual model of auditor trust formation and offering practical insights for audit firms and technology developers aiming to enhance the interpretability, accountability, and acceptance of AI-based audit systems.
Disposition and Critical Thinking Skills: Accounting Students Perspective Setiaji, Yongky Teguh; Suryani, Ani Wilujeng; Novia, Sanny Sheilla; Pamungkas, Salsabila Putri; Rizqi, Iqbal Ainur
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.62541

Abstract

Critical Thinking Skills (CTS) is an important element in the 21st century skills accounting students must have. Learning characteristics that are technical and procedural limit students to have CTS, and hence, a habit (disposition) is required to foster CTS. This study aims to determine the influence of critical thinking disposition on accounting students' CTS. We collected survey responses from 361 accounting students. The results showed that critical thinking disposition has a positive effect on CTS. There is no difference in the level of ability between men and women on the variables. Educators should be able to deliver learning process that improves students' CTS through critical thinking disposition, such as problem-based, case study, project-based, and collaborative learning.
A Modern Curriculum: Data-Driven Decision Making and AI in Accounting Moran, Wilfredo
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.65285

Abstract

This paper explores the need to re-evaluate accounting curricula and to incorporate essential data analytics and AI. In this way, it prepares students for the technological demands of the modern accounting profession and ensures that the accounting curriculum keeps up pace with the CPA Evolution Initiative. It explores the evolving landscape of accounting, the benefits of data-driven decision-making, the impact of digital transformation on accounting practices, ethical considerations, challenges and opportunities, pedagogical approaches, the benefits of Industry Partnerships and Collaborative Initiatives, and barriers to implementation. Furthermore, the paper emphasizes the importance of analytical skills and ethical awareness needed by future accountants. By integrating data analytics and AI into accounting curricula, educational institutions can effectively prepare future accountants to navigate the challenges and opportunities these technologies present, ensuring students possess the skills and knowledge to navigate the evolving landscape of the profession. The aim is to provide a roadmap for equipping future accountants with the competencies needed to thrive in the evolving world of data analytics and AI-driven finance and business. It is strongly recommended that curriculum reform be implemented and that students continue learning about data analytics and AI as they evolve. Continuous learning is essential for staying ahead of the curve.

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