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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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Financial Literacy on Financial Well-Being: Roles of Financial Behavior and Skills in Consumer Mental Budgeting in Indonesia Mandagie, Wenny Candra; Priyanto, Panji
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.v10i3.59638

Abstract

This study explores the complex relationships between financial literacy, financial behavior, other financial skills, and financial well-being, focusing on consumer mental budgeting in Indonesia. This study uses path analysis to examine how financial literacy is a foundational element that enhances financial behavior and other financial skills, ultimately contributing to improved financial well-being. This research uses structural equation modeling to estimate the relationship among the variables. This research surveyed the 15-58 age group in several urban areas of Java Island. The survey collected information on the indicators that constructed the latent variables. The results indicate that DFL is influenced by social-economic standing. The findings of this study reveal a strong positive correlation between financial literacy and financial behavior (path coefficient = 0.804), indicating that individuals with higher financial literacy are more likely to engage in effective budgeting practices. This study highlights the significant impact of financial behavior on financial well-being (path coefficient = 0.613), indicating that sound financial management is directly correlated with increased financial security and satisfaction. Although the relationship between other financial skills and financial well-being is positive (path coefficient = 0.219), the relationship is less pronounced than the direct effects of financial literacy and financial behavior. The results of this study underscore the importance of financial literacy as a catalyst for fostering positive financial behavior and improving overall financial well-being. This study contributes to the understanding of consumer mental budgeting. It offers valuable insights for policymakers and financial educators aiming to improve financial literacy and behavior among consumers in Indonesia.
Alleviating Financial Accounting Anxiety to Improve Academic Performance among Business Education Students in Colleges of Education in Nigeria Aliyu, Mustapha Olanrewaju; Aisha, Aliyu; Aluko, Kudirat A.; Fawale, Afiss Adebayo
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.v10i3.65266

Abstract

Despite its significance, a significant proportion of students encounter challenges when engaging with coursework involving calculations. As a result, the study examines the perceived influence of Financial Accounting Anxiety on the academic performance of business education students in colleges of education in Kwara State, Nigeria. The population comprised students across three (3) State-owned Colleges of Education, totalling 1,016, and the sample size was determined using Krejcie and Morgan's (1970) method, yielding 279. However, convenience sampling was used to distribute the questionnaire to relevant students. The data were obtained using a Google Forms questionnaire shared via WhatsApp among students. Descriptive and inferential statistical methods were employed to understand the data. A significant relationship was found between complex accounting standards and students' academic performance (R² = 0.126; P < 0.001). Meanwhile, no significant effect of low self-efficacy on academic performance (R² = 0.001; P = 0.965). An emotional response was found to be equally significantly related to the students’ academic performance (R² = 0.004; P = 0.778). Finally, poor study habits were found to influence academic performance (R² = 0.019; P = 0.153). The inherent involvement in accounting principles and standards often creates barriers to comprehension, thereby affecting students' ability to perform effectively in financial accounting courses. This suggests that the design and delivery of accounting curricula need to consider the cognitive load imposed by these standards and how they may exacerbate academic challenges for some students. Facilitators should endeavour to break down complex accounting methods into smaller, more digestible modules.
Determinants of Financial Statement Fraud: An Analysis Based on the Fraud Star Theory Qintharah, Yuha Nadhirah; Octaviani, Gita
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.v10i3.63876

Abstract

A number of previous empirical studies have attempted to reveal the existence of This study aims to analyse the elements of the fraud star that can affect the occurrence of financial statement fraud in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). There are 213 samples from 71 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Hypothesis testing is carried out through panel data regression analysis using EViews 12 to test the influence between the dependent variable and the independent variable. Based on the results of partial testing that has been carried out, this study shows that the financial target variable and Ineffective monitoring have no effect on financial statement fraud. Change in auditor, change in director and integrity have a negative effect on financial statement fraud. Meanwhile, financial stability has a positive effect on financial statement fraud. So, with this, it is hoped that future researchers can use different fraud theories and use other dependent variables such as asset misuse or corruption.
Governance and Firm Value: Audit Committee and Ownership as Moderators Sunaryo, Dede; Febrianto, Hendra Galuh; Erdawati, Lena; Fitriana, Amalia Indah; Kartaloğlu, Mikail
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.v10i3.64196

Abstract

Amid rising investor scrutiny and ESG-driven valuation pressures, the governance quality of consumer goods firms in emerging markets remains inconsistent. This study investigates how transparency, board independence, institutional Ownership, and audit committee effectiveness influence firm value, addressing the urgent need for integrated governance strategies in Indonesia’s Primary Consumer Goods sector. Using panel data from 2020 to 2024 and a fixed-effects regression model, the study tests the direct and moderating effects of governance variables. Results confirm that transparency and board independence significantly enhance firm value, while institutional ownership and audit committee effectiveness not only exert direct influence but also strengthen governance-performance linkages through interaction effects. The study contributes to governance literature by validating the layered nature of internal and external mechanisms and introducing a dual moderation framework. Its novelty lies in empirically demonstrating how governance synergies, rather than isolated mechanisms, drive valuation outcomes. Practically, the findings urge firms to institutionalise governance audits, attract strategic investors, and reinforce board-audit alignment. The study offers actionable insights for regulators, investors, and boards seeking to optimise governance for sustainable value creation.

Page 22 of 22 | Total Record : 214

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