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JABE (Journal of Accounting and Business Education)
ISSN 2528-7281 · Faculty of Economics, Universitas Negeri Malang · 192 articles in the index
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Journal Article
Can Internal Characteristics Prevent Fraud in Procurement of Goods and Services?
Fraud in procurement of goods and services is not something new. There are many cases of fraud in procurement of goods and services, demanding us to review what factors can prevent fraud in procurement of goods and services. This research aimed to test whether organizational commitment, internal…
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Journal Article
The Relationship of Sustainability Report with Firm Values Jakarta Islamic Index
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…
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Journal Article
Academic Dishonesty in College Students: Do Religiosity and Self-Control Matter?
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…
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Journal Article
The Remote Audit and Information Technology: The impact of Covid-19 Pandemics
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…
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Journal Article
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance
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…
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Journal Article
Do Learning Styles Affect Accounting Students’ Performance in Financial Management Online Courses?
This study aimed to figure out whether learning styles affected the accounting students’ performance in the Financial Management online courses. This study was considered as experimental research using two groups of accounting students joining the Financial Management courses: one group attended…
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Journal Article
The Relationship of Compensation for Board of Directors and Board of Commissioners with Corporate Social Irresponsibility
This study aimed at determining and analyzing the effect of compensation for board of directors and board of commissioners on corporate social irresponsibility. This study used 353 observations of 76 companies listed in the Indonesia Stock Exchange and the Global Reporting Initiative’s database of…
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Journal Article
Happy Teaching Video: A Recommendation for Happy Learning in Accounting
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…
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Journal Article
Technical Competencies Required by Accountants: An Analysis of Accounting Job Advertisements
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…
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Journal Article
Instagram Endorsement and Stock Return
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…
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Journal Article
Cracking the Code: Shedding Light on Accounting Students' Career Intentions - An empirical study
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…
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Journal Article
Impression Management in Indonesia: Critical Analysis and Areas for Future Research
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…
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Journal Article
Revisiting The Effects of Corporate Social Responsibility on Financial Perfomance: Organizational Culture as a Moderating Variable
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…
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Journal Article
Students’ Learning Difficulties in Blended Learning: A Case Study
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…
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Journal Article
The Integration Of Technology: The Role Of Technological Pedagogical Content Knowledge and Self-Efficacy
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…
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Journal Article
Profit Efficiency and The Influence of Financial Performance Measures on Cost Efficiency of Rural Banks in Indonesia
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…
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Journal Article
Accounting Profession and Industrial Revolution Era 4.0: Opportunity or Threat?
The industrial revolution era 4.0 has changed the manual-based to technology-based systems. The automation of financial system in business has shifted the accounting profession. This study aimed to evaluate the impact of industrial revolution 4.0 era whether as opportunity or threat faced by…
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Journal Article
The Effectiveness of Using an Interactive e-Module to Improve Learning Outcomes
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…
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Journal Article
Unraveling The Link: Relationship Firm Value Shapes Esg Ratings
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…
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Journal Article
VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning
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…