item: #1 of 49 id: jabe-10217 author: Bakhtiar, Yohan; Hamidah, Fitria Nur title: ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective date: 2022-03-26 words: 4929 flesch: 48 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. keywords: accounting; analysis; business; education; meaning; medicine; perspective; pharmacist; phenomenology; profession; profit; research cache: jabe-10217.pdf plain text: jabe-10217.txt item: #2 of 49 id: jabe-12458 author: Ikbal, Muhammad title: Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach date: 2020-07-10 words: 7176 flesch: 51 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). keywords: accounting; audit; auditor; bpk; business; case; concept; government; influence; journal; research; result; theory cache: jabe-12458.pdf plain text: jabe-12458.txt item: #3 of 49 id: jabe-12569 author: Savilia, Lisa; Laily, Nujmatul title: Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia date: 2020-07-10 words: 9083 flesch: 51 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). keywords: academic; entitlement; et al; frauds; influence; opportunity; pressure; rationalization; students cache: jabe-12569.pdf plain text: jabe-12569.txt item: #4 of 49 id: jabe-12570 author: Admin, Admin title: Front Matter of JABE Vol 4, Iss 2, March 2020 date: 2020-03-10 words: 1076 flesch: 12 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] keywords: indonesia; jabe; javascript; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-12570.pdf plain text: jabe-12570.txt item: #5 of 49 id: jabe-12634 author: Marsely, Mika title: Peer Tutoring as A Best Practice of Accounting Learning in Vocational Education date: 2020-07-10 words: 7350 flesch: 48 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. keywords: accounting; education; journal; learning; peer; peer tutoring; research; skills; students; tutees; tutoring; tutors cache: jabe-12634.pdf plain text: jabe-12634.txt item: #6 of 49 id: jabe-12699 author: Satuti, Jumaroh Ratna; Sunaryanto, Sunaryanto; Nuris, Dudung Ma'ruf title: Does Student Satisfaction Mediate the Correlation between E-learning Service Quality, Academic Engagement and Academic Achievement? date: 2020-07-10 words: 8467 flesch: 40 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. keywords: achievement; education; engagement; influence; learning; quality; research; result; service; service quality; student satisfaction; students cache: jabe-12699.pdf plain text: jabe-12699.txt item: #7 of 49 id: jabe-14367 author: Suryani, Ani Wilujeng title: Individualized Excel-Based Exams to Prevent Students from Cheating date: 2020-07-10 words: 5218 flesch: 54 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. keywords: accounting; business; cheating; education; exams; excel; journal; learning; numbers; online; questions; scoring; students; value cache: jabe-14367.pdf plain text: jabe-14367.txt item: #8 of 49 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 words: 6266 flesch: 52 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. keywords: accounting; allah; business; concept; csr; human; islam; journal; liberation; research; responsibility; social; society; theology cache: jabe-14508.pdf plain text: jabe-14508.txt item: #9 of 49 id: jabe-14955 author: Admin, Admin title: Front Matter of JABE Vol 5, Iss 1, Sept 2020 date: 2020-09-01 words: 1075 flesch: 9 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] keywords: indonesia; jabe; javascript; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-14955.pdf plain text: jabe-14955.txt item: #10 of 49 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 words: 5697 flesch: 41 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. keywords: accounting; individuals; intelligence; journal; judgment; level; moral; religiosity; students; study cache: jabe-15506.pdf plain text: jabe-15506.txt item: #11 of 49 id: jabe-15743 author: Priyanto, Panji title: The Value of GARP Investing: Evidence from the Indonesian Stock Exchange date: 2021-03-30 words: 7356 flesch: 60 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. keywords: garp; growth; growth stocks; investment; period; portfolio; price; rate; ratio; research; return; stocks; value; value stocks cache: jabe-15743.pdf plain text: jabe-15743.txt item: #12 of 49 id: jabe-15984 author: Perwita, Fortuna Oktavia; Harymawan, Iman title: Related-Party Transactions and Audit Fees date: 2021-03-30 words: 5850 flesch: 54 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. keywords: accounting; audit; audit fees; auditors; companies; fees; industry; journal; party; party transactions; transactions cache: jabe-15984.pdf plain text: jabe-15984.txt item: #13 of 49 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 words: 4904 flesch: 49 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. keywords: ahmed; alabdullah; board; journal; organization; profitability; size; t. t. cache: jabe-16351.pdf plain text: jabe-16351.txt item: #14 of 49 id: jabe-16517 author: Muliadi, Muliadi; Effendi, Aji Sofyan; Ikbal, Muhammad title: Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives date: 2021-09-22 words: 10450 flesch: 49 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. keywords: accounting; analysis; assistance; budget; business; covid-19; covid-19 pandemic; crisis; education; government; health; idr; indonesia; journal; management; media; pandemic; policy; research; restrictions; social cache: jabe-16517.pdf plain text: jabe-16517.txt item: #15 of 49 id: jabe-16681 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 date: 2022-03-26 words: 6261 flesch: 37 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. keywords: accounting; auditor; auditor performance; commitment; complexity; control; culture; development; effect; internal; journal; locus; papuan; performance; research; results; task cache: jabe-16681.pdf plain text: jabe-16681.txt item: #16 of 49 id: jabe-16888 author: Monique, Angelia; Harymawan, Iman title: The Influence of Industrial Specialization Auditor on Audit Report Lag date: 2022-03-26 words: 5479 flesch: 50 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. keywords: audit; audit report; auditor; firm; lag; party; report; report lag; specialization; transaction cache: jabe-16888.pdf plain text: jabe-16888.txt item: #17 of 49 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 words: 7141 flesch: 49 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. keywords: accounting; board; board diversity; directors; diversity; firms; journal; nigerian; number; performance; size; value cache: jabe-18817.pdf plain text: jabe-18817.txt item: #18 of 49 id: jabe-19304 author: ASUS title: jabe-19304 date: 2020-06-22 words: 391 flesch: 40 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 keywords: dengan; lebih; mudah; saya; yang cache: jabe-19304.docx plain text: jabe-19304.txt item: #19 of 49 id: jabe-19312 author: Ahmed, Essia Ries; Alabdullah, Tariq Tawfeeq Yousif; Ardhani, Lutfi; Putri, Eskasari title: The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives date: 2021-03-30 words: 4598 flesch: 42 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. keywords: accounting; ahmed; alabdullah; control; fraud; inventory; inventory management; journal; management; study; system cache: jabe-19312.pdf plain text: jabe-19312.txt item: #20 of 49 id: jabe-19422 author: Rahmawati, Ika; Suryani, Ani Wilujeng title: An Exploration of Indonesian Accounting Education Practices date: 2021-09-22 words: 8729 flesch: 42 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. keywords: accounting; accounting education; analysis; apostolou; articles; business; data; education research; et al; indonesia; journal; learning; research; researchers; results; review; students; suryani; teaching; technology; topic cache: jabe-19422.pdf plain text: jabe-19422.txt item: #21 of 49 id: jabe-20169 author: Palil, Mohd Rizal; Razif, Syahirah title: Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia date: 2022-09-29 words: 5485 flesch: 55 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. keywords: accounting; agents; companies; company; debt; depreciation; factors; planning; study; tax; tax planning; transfer cache: jabe-20169.pdf plain text: jabe-20169.txt item: #22 of 49 id: jabe-20191 author: admin, admin title: Front Matter date: 2021-03-30 words: 1183 flesch: 6 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] keywords: accounting; indonesia; jabe; javascript; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-20191.pdf plain text: jabe-20191.txt item: #23 of 49 id: jabe-21265 author: Anojan, Vickneswaran title: Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka date: 2022-03-26 words: 5797 flesch: 36 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. keywords: audit; auditor; effectiveness; internal; lanka; public; reporting; sector; sri; sri lanka cache: jabe-21265.pdf plain text: jabe-21265.txt item: #24 of 49 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 words: 5285 flesch: 50 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. keywords: business; countries; covid-19; event; impact; industries; industry; pandemic; sri; stock cache: jabe-21668.pdf plain text: jabe-21668.txt item: #25 of 49 id: jabe-24116 author: Herdiani, Aulia title: Does Corporate Governance Matter in Decision Making of Stock Repurchases? date: 2022-03-26 words: 3505 flesch: 51 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. keywords: companies; company; governance; journal; market; repurchase; share; stock cache: jabe-24116.pdf plain text: jabe-24116.txt item: #26 of 49 id: jabe-26867 author: Ezechukwu, Lynda Chineze; Uzuagu, Anthonia Uju title: A Review of Corporate Social Responsibility: Its Perception, Practice, Impact and Challenges in Nigeria date: 2022-09-29 words: 10968 flesch: 32 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. keywords: accounting; business; companies; csr; education; financial; impact; international; journal; management; nigeria; organisations; performance; responsibility; society; uzuagu cache: jabe-26867.pdf plain text: jabe-26867.txt item: #27 of 49 id: jabe-27505 author: Laily, Nujmatul title: Front Matter date: 2022-03-26 words: 1180 flesch: 6 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] keywords: indonesia; jabe; javascript; malang; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-27505.pdf plain text: jabe-27505.txt item: #28 of 49 id: jabe-29729 author: Irafahmi, Diana Tien; Williams, P John; Lim, Nena title: The Effect of Constructive Alignment in Course Design on Accounting Students’ Development of Written Communication Competence date: 2022-09-29 words: 7881 flesch: 47 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. keywords: accounting; accounting education; communication; competence; doi; education; group; intervention; journal; learning; skills; students; study; writing cache: jabe-29729.pdf plain text: jabe-29729.txt item: #29 of 49 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 words: 6808 flesch: 48 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. keywords: accounting; audit; awareness; business; collection; compliance; efficiency; et al; information; procedures; study; system; tax; tax collection cache: jabe-29835.pdf plain text: jabe-29835.txt item: #30 of 49 id: jabe-30188 author: Matter, Front title: Front Matter Vol 7 No 1 (2022) date: 2022-09-27 words: 1171 flesch: 13 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] keywords: business; indonesia; jabe; javascript; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-30188.pdf plain text: jabe-30188.txt item: #31 of 49 id: jabe-37125 author: Ulfa, Agfia Fauziatul; Laily, Nujmatul title: VBA (Visual Basic for Applications) Based Learning Media Development in Accounting Practice Learning date: 2023-04-01 words: 7963 flesch: 41 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. keywords: accounting; accounting practice; application; based; development; education; excel; excel vba; journal; learning; learning media; media; microsoft; practice; process; research; student; teacher; test; vba cache: jabe-37125.pdf plain text: jabe-37125.txt item: #32 of 49 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 words: 10308 flesch: 51 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: keywords: ambiguity; auditors; conflict; intention; job satisfaction; pay; research; results; role; role ambiguity; role conflict; satisfaction; study; theory; work cache: jabe-4735.pdf plain text: jabe-4735.txt item: #33 of 49 id: jabe-5591 author: Jauhari, Hadi; Dewata, Evada title: The Determinant Factors of Performance of Provincial Governments in Indonesia date: 2019-06-13 words: 5163 flesch: 40 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. keywords: class; control; effect; findings; government; leverage; performance; stress; system; teacher; weaknesses cache: jabe-5591.pdf plain text: jabe-5591.txt item: #34 of 49 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 words: 3865 flesch: 42 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. keywords: class; exhaustion; exposure; stress; teacher; work cache: jabe-5757.pdf plain text: jabe-5757.txt item: #35 of 49 id: jabe-6402 author: Sari, Arista Fauzi Kartika; Rahmawati, Rahmawati; Al-Rasyid, Harun title: Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism date: 2019-09-29 words: 7705 flesch: 64 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 . keywords: accounting; accounting education; business; education; father; god; islamic; money; reda; research; sharia; students; triyuwono; values cache: jabe-6402.pdf plain text: jabe-6402.txt item: #36 of 49 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 words: 5658 flesch: 37 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. keywords: attitude; behavior; influence; journal; literacy; management; money; research; students cache: jabe-6622.pdf plain text: jabe-6622.txt item: #37 of 49 id: jabe-6846 author: Arisanti, Ike title: Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality date: 2019-06-13 words: 4866 flesch: 40 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 : keywords: company; dan; earnings; independent; information; laba; market; persistence; quality; research; return; stock cache: jabe-6846.pdf plain text: jabe-6846.txt item: #38 of 49 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 words: 9996 flesch: 42 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. keywords: accounting; blu; education; employees; finance; financial; institutionalization; job; management; new; organization; performance; pnbp; process; public; remuneration; research; study; university cache: jabe-7140.pdf plain text: jabe-7140.txt item: #39 of 49 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 words: 6350 flesch: 43 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 keywords: accounting; audit quality; auditor; auditor rotation; independence; influence; principal; quality; research; rotation cache: jabe-8145.pdf plain text: jabe-8145.txt item: #40 of 49 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 words: 5841 flesch: 51 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. keywords: age; anxiety; computer; ease; efficacy; gender; influence; learning; research; self; technology; use cache: jabe-8166.pdf plain text: jabe-8166.txt item: #41 of 49 id: jabe-8173 author: Izzah, Maryam Hafidhatul; Laily, Nujmatul title: Premature Sign-Off of Audit Procedure date: 2020-03-05 words: 5989 flesch: 43 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. keywords: audit; audit procedure; auditor; commitment; influence; pressure; sign; time; time pressure cache: jabe-8173.pdf plain text: jabe-8173.txt item: #42 of 49 id: jabe-8271 author: Arianti, Baiq Fitri title: The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance date: 2020-03-05 words: 6294 flesch: 33 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. keywords: avoidance; commissioner; company; corporate; csr; independent; management; ownership; research; responsibility; social; tax; tax avoidance; variable cache: jabe-8271.pdf plain text: jabe-8271.txt item: #43 of 49 id: jabe-8301 author: Editor, Editor title: Front Matter of JABE Vol 3, Issue 2, March 2019 date: 2019-03-30 words: 999 flesch: 12 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] keywords: indonesia; jabe; javascript; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-8301.pdf plain text: jabe-8301.txt item: #44 of 49 id: jabe-8411 author: Rafsanjani, Mohamad Arief; Pamungkas, Heni Purwa; Rahmawati, Etika Dhewi title: Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being? date: 2019-09-29 words: 5576 flesch: 41 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. keywords: et al; exhaustion; misbehavior; psychological; relationship; student; student misbehavior; teacher; work cache: jabe-8411.pdf plain text: jabe-8411.txt item: #45 of 49 id: jabe-8524 author: Andarsari, Pipit Rosita; Ningtyas, Mega Noerman title: The Role of Financial Literacy on Financial Behavior date: 2019-09-29 words: 5282 flesch: 50 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. keywords: behavior; business; education; knowledge; literacy; literate; model; products; research; services; women cache: jabe-8524.pdf plain text: jabe-8524.txt item: #46 of 49 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 words: 9427 flesch: 49 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). keywords: accounting; accounting service; business; company; decision; devi; hafeez; kamyabi; outsourcing; performance; research; smes; uncertainty; use cache: jabe-8641.pdf plain text: jabe-8641.txt item: #47 of 49 id: jabe-9114 author: Irafahmi, Diana Tien title: Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review date: 2019-09-29 words: 7816 flesch: 48 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.) keywords: accounting; accounting education; auditing; auditing education; education; educators; et al; practitioners; review; topics cache: jabe-9114.pdf plain text: jabe-9114.txt item: #48 of 49 id: jabe-9803 author: Admin, Admin title: Front Matter of JABE Vol 4, Iss 1, Sept 2019 date: 2019-09-29 words: 1085 flesch: 10 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] keywords: indonesia; jabe; javascript; negeri; openrtwindow('http://journal2.um.ac.id; scopus; universitas cache: jabe-9803.pdf plain text: jabe-9803.txt item: #49 of 49 id: jabe-9999 author: Selfiah, Selfiah; Triyuwono, Iwan; Prihatiningtyas, Yeney Widya title: The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi date: 2021-09-22 words: 8393 flesch: 44 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. keywords: accountability; accounting; allah; business; business entity; commitment; concept; entity; god; humans; journal; relationship; spiritual; triyuwono; values cache: jabe-9999.pdf plain text: jabe-9999.txt