# bib

id: jabe-19304
author: ASUS
title: jabe-19304
date: 2020-06-22
pages: 3
extension: .docx
mime: application/vnd.openxmlformats-officedocument.wordprocessingml.document
words: 391
sentence: 10
flesch: 40
cache: cache/jabe-19304.docx
txt: txt/jabe-19304.txt
summary:
  suasana yang tenang 18 Saya merasa jenuh duduk belajar di kelas terlalu lama 19 Saya sering melakukan hal-hal seperti mengetuk-ngetuk pulpen, mengunyah permen saat proses belajar 20 Saya lebih suka berbicara lewat telepon daripada harus bertemu langsung dengan lawan bicara 21 Saya sangat antusias bila ikut membuat atau memperbaiki sesuatu dengan tangan saya 22 Saya menyentuh seseorang untuk mendapatkan perhatiannya 23 Saya mudah terganggu dengan suara-suara ketika saya sedang belajar 24 Saya lebih senang membaca buku cerita daripada mendengarkan cerita 25 Saya tidak merasa terganggu dengan suara-suara saat saya sedang belajar 26 Saya suka bercakap-cakap dengan berhadapan secara langsung dengan lawan bicara dari pada lewat telepon 27 Saya lebih menyenangi tugas-tugas tertulis daripada harus menjelaskan dengan kata-kata No Pernyataan Tidak Pernah Jarang Kadang-kadang Sering Selalu 1 Saya lebih mudah memahami pelajaran jika saya membacanya dengan baik 2 Saya lebih mudah memahami materi pelajaran jika saya mendengar penjelasan materi dengan baik 3 Saya belajar dengan baik ketika saya dapat menyentuh objek kerja tersebut 4 Saya mudah memahami pesan yang dijelaskan dengan lisan dari pada pesan yang ditulis 5 Saya mudah memahami pesan yang ditulis daripada pesan yang dijelaskan dengan kata-kata 6 Saya lebih menikmati belajar langsung praktik daripada belajar di kelas 7 Gambar-gambar, diagram, poster, dan grafik


id: jabe-9803
author: Admin, Admin
title: Front Matter of JABE Vol 4, Iss 1, Sept 2019
date: 2019-09-29
pages: 5
extension: .pdf
mime: application/pdf
words: 1085
sentence: 58
flesch: 10
cache: cache/jabe-9803.pdf
txt: txt/jabe-9803.txt
summary:
  Universitas Islam Indonesia, Indonesia Ceacilia Srimindarti, [Scopus ID: 57210888518] Universitas Stikubank, Indonesia Sigit Hermawan, [Scopus ID: 5720794070] Editor-in-Chief Nurika Restuningdiah, [Scopus ID: 57188957915] Universitas Negeri Malang, Indonesia Editorial Boards Tariq Tawfeeq Yousif Alabdullah, [Scopus ID: 56275199100]


id: jabe-20191
author: admin, admin
title: Front Matter
date: 2021-03-30
pages: 4
extension: .pdf
mime: application/pdf
words: 1183
sentence: 58
flesch: 6
cache: cache/jabe-20191.pdf
txt: txt/jabe-20191.txt
summary:
  Universitas Islam Indonesia, Indonesia Ceacilia Srimindarti, [Scopus ID: 57210888518] Universitas Stikubank, Indonesia Sigit Hermawan, [Scopus ID: 5720794070] Editor-in-Chief Nurika Restuningdiah, [Scopus ID: 57188957915] Universitas Negeri Malang, Indonesia Editorial Boards Essia Ries Ahmed, [Scopus ID: 56275650900]


id: jabe-30188
author: Matter, Front
title: Front Matter Vol 7 No 1 (2022)
date: 2022-09-27
pages: 4
extension: .pdf
mime: application/pdf
words: 1171
sentence: 62
flesch: 13
cache: cache/jabe-30188.pdf
txt: txt/jabe-30188.txt
summary:
  Universitas Islam Indonesia, Indonesia Ceacilia Srimindarti, [Scopus ID: 57210888518] Universitas Stikubank, Indonesia Sigit Hermawan, [Scopus ID: 5720794070] Universitas Negeri Malang, Indonesia Editorial Boards Essia Ries Ahmed, [Scopus ID: 56275650900]


id: jabe-19312
author: Ahmed, Essia Ries; Alabdullah, Tariq Tawfeeq Yousif; Ardhani, Lutfi; Putri, Eskasari
date: 2021-03-30
pages: 8
extension: .pdf
mime: application/pdf
words: 4598
sentence: 229
flesch: 42
cache: cache/jabe-19312.pdf
txt: txt/jabe-19312.txt
title:
  The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives

summary:
  The recent study is considered qualitative conducted by asking questions to 32 accounting postgraduate students regarding to the weaknesses of inventory management. The findings show that inventory management was not appropriately conducted and there were several problems and violations made by the sales managers.


id: jabe-10217
author: Bakhtiar, Yohan; Hamidah, Fitria Nur
title: ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective
date: 2022-03-26
pages: 9
extension: .pdf
mime: application/pdf
words: 4929
sentence: 262
flesch: 48
cache: cache/jabe-10217.pdf
txt: txt/jabe-10217.txt
summary:
  Abstract: Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist‟s perspective.


id: jabe-16351
author: Alabdullah, Tariq Tawfeeq Yousif; Ahmed, Essia Ries; Ahmed, Ramyar Rzgar
title: Organization Features and Profitability: Implications for a Sample of Emerging Countries
date: 2021-03-30
pages: 10
extension: .pdf
mime: application/pdf
words: 4904
sentence: 300
flesch: 49
cache: cache/jabe-16351.pdf
txt: txt/jabe-16351.txt
summary:
  However, this work showed that organization size has an insignificant impact on organization profitability. The objective of the current work is to test the link between organization size and the board of directors size, and measuring organization profitability by considering both (ROA) and (ROE) as measurements of organization profitability.


id: jabe-14367
author: Suryani, Ani Wilujeng
title: Individualized Excel-Based Exams to Prevent Students from Cheating
date: 2020-07-10
pages: 11
extension: .pdf
mime: application/pdf
words: 5218
sentence: 354
flesch: 54
cache: cache/jabe-14367.pdf
txt: txt/jabe-14367.txt
summary:
  Online exams can be set to maximize and fasten the teachers’ scoring objectivity (Aripin, Silalahi, and Ulfa, 2020). It is expected that online exams possibly minimize the students’ cheating activities.


id: jabe-8524
author: Andarsari, Pipit Rosita; Ningtyas, Mega Noerman
title: The Role of Financial Literacy on Financial Behavior
date: 2019-09-29
pages: 10
extension: .pdf
mime: application/pdf
words: 5282
sentence: 293
flesch: 50
cache: cache/jabe-8524.pdf
txt: txt/jabe-8524.txt
summary:
  Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang.


id: jabe-20169
author: Palil, Mohd Rizal; Razif, Syahirah
title: Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia
date: 2022-09-29
pages: 10
extension: .pdf
mime: application/pdf
words: 5485
sentence: 290
flesch: 55
cache: cache/jabe-20169.pdf
txt: txt/jabe-20169.txt
summary:
  Tax planning leads and attracts more public attentions. A survey among 106 tax agents in Malaysia working in big-four companies revealed that tax planning appeared to be significant suggested by the tax agents as the companies had limited knowledge on tax regulations and law.


id: jabe-15506
author: Sulastri, Sulastri; Kasanah, Ika Uswatun
title: Does Emotional Intelligence and Religiosity Affect the Ethical Judgment of Accounting Students?
date: 2021-03-30
pages: 10
extension: .pdf
mime: application/pdf
words: 5697
sentence: 306
flesch: 41
cache: cache/jabe-15506.pdf
txt: txt/jabe-15506.txt
summary:
  Individuals who hold strong religious values will be more ethical in making ethical judgments (Resty, 2018), but different from Helmy (2018) who stated that religiosity does not affect ethical judgment. Several cases of accounting scandals occur because accountants do not make ethical judgments and ultimately lead to actions that violate the principles of the accountant's code of ethics.


id: jabe-8411
author: Rafsanjani, Mohamad Arief; Pamungkas, Heni Purwa; Rahmawati, Etika Dhewi
date: 2019-09-29
pages: 11
extension: .pdf
mime: application/pdf
words: 5576
sentence: 271
flesch: 41
cache: cache/jabe-8411.pdf
txt: txt/jabe-8411.txt
title:
  Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being?

summary:
  These results explain that student misbehavior characterized by disciplinary violation, disturbances in both inside and outside the classroom, ignorant towards teacher instruction teacher, and student disturbance during the learning process can ultimately lead to a decrease in teacher enthusiasm in teaching in the classroom. Such condition was predicted by Jantine L. Spilt et al. (2011) that teacher-student relationship is believed to link the relationship between student misbehavior and teacher psychological well-being, and in this case: teacher emotional exhaustion.


id: jabe-16888
author: Monique, Angelia; Harymawan, Iman
title: The Influence of Industrial Specialization Auditor on Audit Report Lag
date: 2022-03-26
pages: 12
extension: .pdf
mime: application/pdf
words: 5479
sentence: 288
flesch: 50
cache: cache/jabe-16888.pdf
txt: txt/jabe-16888.txt
summary:
  Abstract: This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. The results of the first and second model regression indicate that the firms that use the services of industrial specialization auditor have shorter audit report lag, the firms that disclose high related party transaction also have shorter audit report lag, and auditor’s industrial specialization in relation to related party transaction does not affect audit report lag.


id: jabe-16681
date: 2022-03-26
pages: 13
extension: .pdf
mime: application/pdf
words: 6261
sentence: 334
flesch: 37
cache: cache/jabe-16681.pdf
txt: txt/jabe-16681.txt
author:
  Seralurin, Yohanes Cores; Allolayuk, Paulus K.; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yahannis

title:
  Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development

summary:
  The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance. Abstract: This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance.


id: jabe-15743
author: Priyanto, Panji
title: The Value of GARP Investing: Evidence from the Indonesian Stock Exchange
date: 2021-03-30
pages: 12
extension: .pdf
mime: application/pdf
words: 7356
sentence: 367
flesch: 60
cache: cache/jabe-15743.pdf
txt: txt/jabe-15743.txt
summary:
  Difference test was used to explain whether there were differences in portfolio returns between value stocks, growth stocks, and GARP stocks, while descriptive statistical test was used to explain whether the portfolio returns were value stock, growth stock, and GARP stock, or vice versa. The results show that value stock stocks are classified into losers at t-1 and become winners at t + 1.


id: jabe-14508
author: Dyastiarini, Astri; Irianto, Gugus; Roekhudin, Roekhudin
title: Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective
date: 2021-09-22
pages: 12
extension: .pdf
mime: application/pdf
words: 6266
sentence: 437
flesch: 52
cache: cache/jabe-14508.pdf
txt: txt/jabe-14508.txt
summary:
  The objective of this research is to develop CSR concept through elaboration of divine values based on liberation theology. This research employed a qualitative approach with critical paradigm to interpret the phenomena and reconstruct CSR concept.


id: jabe-15984
author: Perwita, Fortuna Oktavia; Harymawan, Iman
title: Related-Party Transactions and Audit Fees
date: 2021-03-30
pages: 12
extension: .pdf
mime: application/pdf
words: 5850
sentence: 301
flesch: 54
cache: cache/jabe-15984.pdf
txt: txt/jabe-15984.txt
summary:
  In the case of Enron and Adelphia, transactions with related parties might be for fraudulent purposes rather than for business purposes and were not adequately disclosed in the financial statements (Gordon et al., 2007). The emergence of International Standard Auditing (ISA) 550 regarding related parties shows that all related parties have a significant risk to the company's financial reporting so it is also risky if the auditor audits companies that conduct related-party transactions.


id: jabe-29835
author: Alsarmi, Yousuf Nasser Amur; Ahemed, Essia Ries
title: Determinants of Efficiency of Tax’s Collection in Oman
date: 2022-09-29
pages: 13
extension: .pdf
mime: application/pdf
words: 6808
sentence: 385
flesch: 48
cache: cache/jabe-29835.pdf
txt: txt/jabe-29835.txt
summary:
  This study's dependent variable is tax collection efficiency Tax awareness, electronic procedures, and auditing procedures are referred to as independent variables. Oladipo et al (2022) found that there is a important level of tax compliance on the listed manufacturers.


id: jabe-12458
author: Ikbal, Muhammad
title: Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach
date: 2020-07-10
pages: 13
extension: .pdf
mime: application/pdf
words: 7176
sentence: 358
flesch: 51
cache: cache/jabe-12458.pdf
txt: txt/jabe-12458.txt
summary:
  The relevance, objectivity, timeliness, and existence of other audit evidences which confirmed the conclusion all had an influence on the evidence competence. Client getting rid of audit evidences Most of the independent auditor‟s jobs in their attempt of giving opinion to financial stataments consisted of those efforts to obtain and evaluate audit evidences (Sirois, Bedard & Bera, 2018).


id: jabe-12634
author: Marsely, Mika
title: Peer Tutoring as A Best Practice of Accounting Learning in Vocational Education
date: 2020-07-10
pages: 13
extension: .pdf
mime: application/pdf
words: 7350
sentence: 404
flesch: 48
cache: cache/jabe-12634.pdf
txt: txt/jabe-12634.txt
summary:
  Abstract: This study attempts to investigate the use of peer tutoring and assess the effectiveness of peer tutoring of accounting learning at Politeknik Negeri Malang. The findings reveal that peer tutoring is a very effective learning strategy both to tutors and tutees.


id: jabe-18817
author: Sani, Abdullahi
title: Board Diversity and Financial Performance of the Nigerian Listed Firms: A Dynamic Panel Analysis
date: 2021-09-22
pages: 13
extension: .pdf
mime: application/pdf
words: 7141
sentence: 427
flesch: 49
cache: cache/jabe-18817.pdf
txt: txt/jabe-18817.txt
summary:
  http://dx.doi.org/10.26675/jabe.v6i1.18817 Abstract: The effect of board diversity on organisational performance has continued to be given attention by policymakers, non-governmental agencies, and academic communities. Despite the advantages of constituting diverse boards, the corporate governance framework guiding the operations of such firms does not contain any specific requirement on board diversity.


id: jabe-37125
author: Ulfa, Agfia Fauziatul; Laily, Nujmatul
date: 2023-04-01
pages: 16
extension: .pdf
mime: application/pdf
words: 7963
sentence: 407
flesch: 41
cache: cache/jabe-37125.pdf
txt: txt/jabe-37125.txt
title:
  VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning

summary:
  The performance of Excel VBA based learning media is evidently practical for use in physics learning in Vocational High School (SMK) (Safitri et al., 2020). Use of Excel VBA based learning media is expected to improve student’s abilities and skills in settling various accounting cases on the basis of technology.


id: jabe-9114
author: Irafahmi, Diana Tien
title: Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review
date: 2019-09-29
pages: 13
extension: .pdf
mime: application/pdf
words: 7816
sentence: 419
flesch: 48
cache: cache/jabe-9114.pdf
txt: txt/jabe-9114.txt
summary:
  (Armitage) 2008 Accounti ng faculty directory (mostly the US and Canada) Identifying auditing topic ranking change from the year 2000 to 2005 A survey on 217 auditing educators in 2000 and 311 Auditing educators in 2005 There was a change of auditing educators on the importance of auditing topic to teach from 2000 to 2005 6 (Ulrich et al.)


id: jabe-12699
author: Satuti, Jumaroh Ratna; Sunaryanto, Sunaryanto; Nuris, Dudung Ma'ruf
date: 2020-07-10
pages: 16
extension: .pdf
mime: application/pdf
words: 8467
sentence: 397
flesch: 40
cache: cache/jabe-12699.pdf
txt: txt/jabe-12699.txt
title:
  Does Student Satisfaction Mediate the Correlation between E-learning Service Quality, Academic Engagement and Academic Achievement?

summary:
  To obtain student satisfaction, universities should first understand quality attributes of e-learning services experienced by students, and then the actions needed to be implemented to improve the quality of e-learning service in general, aiming to realize e-learning student satisfaction. Each attribute of service quality gives different contribution to overall e-learning service quality, and in turn, the overall e-learning service quality influences e-learning student satisfaction.


id: jabe-12569
author: Savilia, Lisa; Laily, Nujmatul
title: Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia
date: 2020-07-10
pages: 15
extension: .pdf
mime: application/pdf
words: 9083
sentence: 512
flesch: 51
cache: cache/jabe-12569.pdf
txt: txt/jabe-12569.txt
summary:
  Keywords: Academic fraud, Accounting Students, Fraud triangle INTRODUCTION Academic fraud has been massively studied by previous researchers, yet it remains an interesting topic for research due to the high rate of academic frauds occuring at universities in many countries. Academic frauds are done when there is an opportunity, where students think that they are under a circumstance which allows them to commit academic frauds (Melati et al., 2018).


id: jabe-24116
author: Herdiani, Aulia
title: Does Corporate Governance Matter in Decision Making of Stock Repurchases?
date: 2022-03-26
pages: 7
extension: .pdf
mime: application/pdf
words: 3505
sentence: 199
flesch: 51
cache: cache/jabe-24116.pdf
txt: txt/jabe-24116.txt
summary:
  In assessing the performance of stock prices during the repurchase period, the existence and role of an independent commission in the board of directors and the cash dividend payout policy will determine both shares to withdraw and market to assess the performance of company shares. We are interested in exploring the situations in which share repurchases are made and the company is managed with certain mechanisms, both internally and externally, so that the share repurchases should be made, especially by the companies in Indonesia.


id: jabe-5757
author: Rafsanjani, Mohamad Arief; Rahmawati, Etika Dhewi
title: Stress Exposure and Psychological Well-being: Study on Beginning Teacher
date: 2019-06-13
pages: 8
extension: .pdf
mime: application/pdf
words: 3865
sentence: 193
flesch: 42
cache: cache/jabe-5757.pdf
txt: txt/jabe-5757.txt
summary:
  Self‐reported and actual use of proactive and reactive classroom management strategies and their relationship with teacher stress and student behaviour. Teacher Stress: Directions for future research.


id: jabe-9999
author: Selfiah, Selfiah; Triyuwono, Iwan; Prihatiningtyas, Yeney Widya
date: 2021-09-22
pages: 14
extension: .pdf
mime: application/pdf
words: 8393
sentence: 459
flesch: 44
cache: cache/jabe-9999.pdf
txt: txt/jabe-9999.txt
title:
  The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi

summary:
  The spiritual value of love internalized in the concept of spiritual accountability may stimulate other spiritual values (such as: itsar (altruism), volunteerism, willingness, righteousness, honesty, and justice values), thus it may promote the welfare of all stakeholders (God, human, and nature) through distribution of added material (monetary and non-monetary), psychological, and spiritual values. S. Selfiah, I. Triyuwono, Y.W. Prihatiningsih/ Journal of Accounting and Business Education, 6 (1) September 2021 61 The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi Selfiah 1 Iwan Triyuwono 2 Yeney Widya Prihatiningtyas 3 1 Accounting Department, Sekolah Tinggi Ilmu Ekonomi Asia, Indonesia 2 Accounting Department, Faculty of Economics and Business, Universitas Brawijaya, Indonesia 3 Accounting Department, Faculty of Economics and Business, Universitas Brawijaya, Indonesia Email: selfiahasyim@gmail.com DOI: http://dx.doi.org/10.26675/jabe.v6i1.9999 Abstract: This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values.


id: jabe-19422
author: Rahmawati, Ika; Suryani, Ani Wilujeng
title: An Exploration of Indonesian Accounting Education Practices
date: 2021-09-22
pages: 17
extension: .pdf
mime: application/pdf
words: 8729
sentence: 457
flesch: 42
cache: cache/jabe-19422.pdf
txt: txt/jabe-19422.txt
summary:
  I. Rahmawati, A. W. Suryani/Journal of Accounting and Business Education, 6 (1), September 2021 32 An Exploration of Indonesian Accounting Education Practices Ika Rahmawati 1 Ani Wilujeng Suryani 2 1,2 Accounting Department, Faculty of Economics, Universitas Negeri Malang, Indonesia email: ani.suryani@um.ac.id DOI: http://dx.doi.org/10.26675/jabe.v6i1.19422 Abstract: This study reviewed the development of accounting education research in Indonesia for 21 years. Of all studies examining trends in accounting education research, there is a fairly comprehensive research conducted by Apostolou et al.


id: jabe-8641
author: Cahyaningtyas, Fadilla; Ningtyas, Mega Noerman
title: The Use of Outsourced Accounting Service and Its Impact on SMEs Performance
date: 2020-03-05
pages: 19
extension: .pdf
mime: application/pdf
words: 9427
sentence: 511
flesch: 49
cache: cache/jabe-8641.pdf
txt: txt/jabe-8641.txt
summary:
  To overcome this issue, some studies suggest that SME needs to use outsourced accounting service to perform its accounting function (Carey, 2015; Ganesan et al., 2018; Husin & Ibrahim, 2014; Jayabalan, Dorasamy, Ramlan, & Ching, 2009; Kamyabi & Devi, 2011d; Kotabe & Mol, 2009). Outsourced accounting service is an option for SMEs to maintain its competitive advantage and in a competitive environment (Jayabalan et al., 2009; Kipsang & Mwangi, 2017).


id: jabe-4735
author: Setiawan, I Putu Hendra; Nurkholis, Nurkholis; Hariadi, Bambang
title: Turnover Intention in Public Accountant Firms of East Java
date: 2019-06-13
pages: 18
extension: .pdf
mime: application/pdf
words: 10308
sentence: 541
flesch: 51
cache: cache/jabe-4735.pdf
txt: txt/jabe-4735.txt
summary:
  In addition, based on the statement of Cahyono (2008) who is positive from Pasewark & Strawser (1996) which states that conflict and role ambiguity negatively affect auditor job satisfaction through job satisfaction. Role ambiguity has a positive effect on the auditors’ intention to leave the PAF H6: Role ambiguity has a negative effect on auditor job satisfaction H10:


id: jabe-16517
author: Muliadi, Muliadi; Effendi, Aji Sofyan; Ikbal, Muhammad
date: 2021-09-22
pages: 18
extension: .pdf
mime: application/pdf
words: 10450
sentence: 524
flesch: 49
cache: cache/jabe-16517.pdf
txt: txt/jabe-16517.txt
title:
  Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives

summary:
  RESULTS The outbreak of Covid-19 pandemic in Indonesia Based on the explanations above, the early emergence series of Covid-19 pandemic outbreak are highly familiar to the world community. So far, the number of Covid-19 cases in Indonesia continuously increases.


id: jabe-5591
author: Jauhari, Hadi; Dewata, Evada
title: The Determinant Factors of Performance of Provincial Governments in Indonesia
date: 2019-06-13
pages: 10
extension: .pdf
mime: application/pdf
words: 5163
sentence: 238
flesch: 40
cache: cache/jabe-5591.pdf
txt: txt/jabe-5591.txt
summary:
  Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29%. Partially, the size of local government has a positive and significant influence on the performance of local governments.


id: jabe-21265
author: Anojan, Vickneswaran
title: Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka
date: 2022-03-26
pages: 12
extension: .pdf
mime: application/pdf
words: 5797
sentence: 338
flesch: 36
cache: cache/jabe-21265.pdf
txt: txt/jabe-21265.txt
summary:
  The statistical analysis of the study confirmed that there was a positive and significant relationship between competency of internal auditor, independence of V. Anojan/ Journal of Accounting and Business Education, 6 (2), March 2022 27 internal auditor, objectivity, and management support and internal audit effectiveness (Zulkifli, Alagan, and Mohd, 2014). Internal audit effectiveness: an Ethiopian public sector case study.


id: jabe-21668
author: Dissanayaka, Chiranthana Manohari; Anuradha, Niluka
title: COVID-19 Outbreak and Industry Reactions: Evidence from Colombo Stock Exchange
date: 2022-09-29
pages: 10
extension: .pdf
mime: application/pdf
words: 5285
sentence: 223
flesch: 50
cache: cache/jabe-21668.pdf
txt: txt/jabe-21668.txt
summary:
  The behavior of industry returns during the testing period of Event 2 is shown in the Figure 1. Figure 1. The impact of COVID-19 in Sri Lankan industries has been tested by this event study methodology using two event dates.


id: jabe-6402
author: Sari, Arista Fauzi Kartika; Rahmawati, Rahmawati; Al-Rasyid, Harun
date: 2019-09-29
pages: 13
extension: .pdf
mime: application/pdf
words: 7705
sentence: 525
flesch: 64
cache: cache/jabe-6402.pdf
txt: txt/jabe-6402.txt
title:
  Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism

summary:
  Islamic accounting students are familiar with the utilitarian value inherent in conventional accounting. In conclusion, the beginning of the researcher turned out that Islamic accounting students do not understand integrated Islamic values that are fundamental in Islamic accounting .


id: jabe-6846
author: Arisanti, Ike
title: Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality
date: 2019-06-13
pages: 11
extension: .pdf
mime: application/pdf
words: 4866
sentence: 274
flesch: 40
cache: cache/jabe-6846.pdf
txt: txt/jabe-6846.txt
summary:
  Earnings persistence reflects corporate earnings quality and shows that a company may maintain its earnings from time to time (Susanto, 2012). Theoretically, therefore, persistent earnings influences corporate earnings quality (Kormendi and Lipe, 1990, in Putri and Fitriasari, 2017) H2 :


id: jabe-6622
author: Susilowati, Nurdian; Kardiyem, Kardiyem; Latifah, Lyna
title: The Mediating Role of Attitude Toward Money on Students’ Financial Literacy and Financial Behavior
date: 2020-03-05
pages: 11
extension: .pdf
mime: application/pdf
words: 5658
sentence: 310
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summary:
  N. Susilowati, Kardiyem, L. Latifah/Journal of Accounting and Business Education, 4 (2), March 2020 58 The Mediating Role of Attitude toward Money on Students’ Financial Literacy and Financial Behavior Nurdian Susilowati 1 Kardiyem 2 Lyna Latifah 3 1,2,3 Economics Education, State University of Semarang, Indonesia email: nurdiansusilowati@mail.unnes.ac.id DOI: http://dx.doi.org/10.26675/jabe.v4i2.6622 Abstract: This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. Based on the first research result, it was found that financial literacy had direct influence on financial behavior.


id: jabe-8173
author: Izzah, Maryam Hafidhatul; Laily, Nujmatul
title: Premature Sign-Off of Audit Procedure
date: 2020-03-05
pages: 10
extension: .pdf
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words: 5989
sentence: 257
flesch: 43
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summary:
  Abstract: This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. The result indicates that time pressure has a positive influence on premature sign- off of audit procedure.


id: jabe-8166
author: Laily, Nujmatul; Riadani, Fenty Shintya
title: The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer
date: 2019-06-13
pages: 10
extension: .pdf
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words: 5841
sentence: 336
flesch: 51
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summary:
  One’s dislikeness to computer may be caused by fear of computer technology use or commonly known as computer anxiety (Igbaria and Pasuraman, 1989). Nevertheless, not every individual can easily accept or learn computer technology well, particularly in elder individuals.


id: jabe-8145
author: Ardhani, Lutfi; Subroto, Bambang; Hariadi, Bambang
title: Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?
date: 2019-09-29
pages: 10
extension: .pdf
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words: 6350
sentence: 298
flesch: 43
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summary:
  The bigger the agency conflict is, the higher the agency cost, and the higher the demand for quality auditor would be. Regression Results Variable Sig t statistic Decision Auditor rotation 0,368 0,905 H0 accepted Auditor independence 0,000 6,465 H0 rejected L. Ardhani, B. Subroto, B. Hariadi/Journal of Accounting and Business Education, 4 (1), September 2019 7


id: jabe-8271
author: Arianti, Baiq Fitri
date: 2020-03-05
pages: 13
extension: .pdf
mime: application/pdf
words: 6294
sentence: 302
flesch: 33
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title:
  The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance

summary:
  This research is regarding the moderation effect of independent commissioner of CSR and institutional ownership on tax avoidance and supports the research conducted by Amalia (2019) proving that there is positive correlation of CSR disclosure with tax avoidance, differently from the researches conducted by Jamei (2017), Gulzar et al., (2018) and Apriliyana & Suryarini (2018) showing that there is no significantly correlation between the number of board members, proportion of non-assigned members, institutional ownership and tax avoidance or institutional ownership and CSR quality does not influence corporate tax avoidance with tax rate as the indicator. Abstract: This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator.


id: jabe-29729
author: Irafahmi, Diana Tien; Williams, P John; Lim, Nena
date: 2022-09-29
pages: 14
extension: .pdf
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flesch: 47
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title:
  The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence

summary:
  To examine the benefit of CA in the context of developing accounting students’ written communication competence, this study examines the following research question: Does CA in course design affect accounting students’ development of written communication competence? This finding indicates that constructively aligning learning outcomes, learning activities, and assessment tasks around writing help improve accounting students’ written communication competence.


id: jabe-7140
author: Mahanani, Kharisma Yuanita; Hariadi, Bambang; Roekhudin, Roekhudin
title: The Institutionalization of Remuneration (A Case Study at the University X)
date: 2020-03-05
pages: 18
extension: .pdf
mime: application/pdf
words: 9996
sentence: 517
flesch: 42
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summary:
  Since the establishment of that regulation, University X has implemented BLU remuneration for 2 years. This is a qualitative research with case study approach to gain an understanding of the process of remuneration institutionalization at the UX.


id: jabe-26867
author: Ezechukwu, Lynda Chineze; Uzuagu, Anthonia Uju
date: 2022-09-29
pages: 24
extension: .pdf
mime: application/pdf
words: 10968
sentence: 551
flesch: 32
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title:
  A Review of Corporate Social Responsibility: Its Perception, Practice, Impact and Challenges in Nigeria

summary:
  Abstract: Corporate social responsibility (CSR) has received comparatively less attention in developing countries like Nigeria. CONCLUSION This paper reviewed the concept of corporate social responsibility, its perception and practice, effects and outcomes as well as challenges in Nigeria.


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