JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION (JABE) DEPARTEMENT OF ACCOUNTING FACULTY OF ECONOMICS UNIVERSITAS NEGERI MALANG JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 5, Issue2, March 2021 Previously known as:Jurnal Pendidikan Akuntansi (2012-2015) Currently known as:Journal of Accounting and Business Education (2016 – current) Journal of Accounting and Business Education is a fully peer-reviewed and open access journal published twice a year (March and September). Journal of Accounting and Business Education has an objective to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education considers original research articles and review articles in in any research areas of Accounting and Business Education. Editor-in-Chief Nurika Restuningdiah, [Scopus ID: 57188957915] Universitas Negeri Malang, Indonesia Editorial Boards Essia Ries Ahmed, [Scopus ID: 56275650900] University of Nizwa, Oman Tariq Tawfeeq Yousif Alabdullah, [Scopus ID: 56275199100] University of Basrah, Iraq Dinh Tran Ngoc Huy, [Scopus ID: 36951633200] Banking University, Ho Chi Minh City, Viet Nam Thomas Soseco, [Scopus ID: 57194284145] The Waikato University, New Zealand Ranu Jain, Sydenham Institute of Management Studies, Research and Entrepreneurship Education, India Mohd Rizal Palil, [Scopus ID: 51663834200] Universiti Kebangsaan Malaysia, Malaysia Diana Tien Irafahmi, [Scopus ID: 57188958626] Curtin University, Australia Liem Gai Sin, [Scopus ID: 57160832600] Association of International Business and Professional Management (AIBPM), Indonesia Satia Nur Maharani, [Scopus ID: 57216887292] Universitas Negeri Malang, Indonesia Roymon Panjaitan, [Scopus ID: 57218950196] Universitas Sains dan Teknologi Komputer Semarang, Indonesia Agung Yulianto, [Shinta ID: 5984223] Universitas Swadaya Gunung Jati, Indonesia Dyah Nirmala Arum Janie, [Scopus ID: 57194281680] Universitas Semarang, Indonesia Cipto Wardoyo, [Scopus ID: 57194279103] Universitas Negeri Malang, Indonesia Amelia Amelia, [Scopus ID: 56996051000] Universitas Pelita Harapan, Indonesia Nujmatul Laily, [Sinta ID: 52354] Universitas Negeri Malang, Indonesia Arta Moro Sundjaja, [Scopus ID: 55858212100] Bina Nusantara University, Indonesia Sulikah Sulikah, [SInta ID: 6026817] Universitas Negeri Malang, Indonesia Primasa Minerva Nagari, [Sinta ID: 6026761] Universitas Negeri Malang, Indonesia Aulia Herdiani, [Scopus ID: 57215585392] Universitas Negeri Malang, Indonesia Judi Suharsono, [Scopus ID: 57214913379] Universitas Panca Marga, Indonesia Arif Widyatama, [Scopus ID: 57214510720] STIE Pancabakti Palu, Indonesia Eka Ananta Sidharta, [Scopus ID: 57188958537] Universitas Negeri Malang, Indonesia Bambang Sugeng, [Scopus ID: 57193795732] Universitas Negeri Malang, Indonesia Endang Sri Andayani, [Sinta ID: 6696175] Universitas Negeri Malang, Indonesia Mohamad Arief Rafsanjani, [Scopus ID: 57198441635] Universitas Negeri Surabaya Sriyani Mentari, [Sinta ID: 6698536] Universitas Negeri Malang, Indonesia mailto:jabe.journal@um.ac.id http://journal2.um.ac.id/index.php/jabe javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349556') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/818493') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349363') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/662871') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815591') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/815558') 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javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8658') JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 5, Issue2, March 2021 Reviewers Crispina Gregory K Han, [Scopus ID: 57131827400] Universiti Malaysia Sabah, Malaysia Jati Kasuma Ali, [SCopus ID: 57190291965] Universiti Teknologi Mara, Malaysia Nur Adiana Hiau Abdullah, [Scopus ID: 57202626302] Universiti Utara Malaysia, Malaysia Graham Brendon Dellar, Curtin University of Technology, Australia Yuan Teng Hsu, [Scopus ID: 56518883500] Yuan Ze University - Taiwan MD Mahfuzur Rahman, University of Malaya Lee Hsuan Lin, [Scopus ID: 25121290400] Yuan Ze University - Taiwan Tulus Suryanto, [Scopus ID: 57191504347] IAIN Raden Intan Lampung Ari Kamayanti, [Scopus ID: 57202217496] Universitas Brawijaya Yuliansyah Yuliansyah, [Scopus ID: 56685690500] Universitas Lampung Sutrisno Sutrisno, [Scopus ID: 57204889243] Universitas Islam Indonesia, Indonesia Ceacilia Srimindarti, [Scopus ID: 57210888518] Universitas Stikubank, Indonesia Sigit Hermawan, [Scopus ID: 5720794070] Universitas Muhammadiyah Sidoarjo, Indonesia Pancawati Hardiningsih, [Scopus ID: 57210888228] Universitas Stikubank, Indonesia Agus Zainul Arifin, [Scopus ID: 57188962176] Universitas Tarumanegara Jakarta Ronald Ronald, [Scopus ID: 57203370917] Universitas Pelita Harapan, Indonesia A.A. Gde Satia Utama, (Scopus ID: 57190400910), Universitas Airlangga, Indonesia Negina Kencono Putri, [Scopus ID: 55806508000] Universitas Jenderal Soedirman, Indonesia Faidul Adzim Musa, [Scopus ID: 57203746748] Universitas Muhammadiyah Makassar, Indonesia Nurjannah Rahayu Kistanti, [Scopus ID: 57215215364] Universitas Negeri Semarang, Indonesia Masripah Masripah, [Scopus ID: 57202385712] UPN Veteran Jakarta, Indonesia Dwi Ermayanti Susilo, [Scopus ID: 57205064630] STIE PGRI DEWANTARA, Indonesia Victor Pattiasina, [Scopus ID: 57207245058] Univeristas Yapis Papua, Indonesia Rony Wardhana, [Scopus ID: 57209295642] Universitas Narotama, Indonesia Sri Utami Ady, [Scopus ID: 57204906656] Universitas Dr. Soetomo, Indonesia Eka Handriani, [Scopus ID: 57190022037] Universitas Darul Ulum Islamic Centre Sudirman, Indonesia Wiwit Apit Sulistyowati, [Sinta ID: 5988478] Universitas Swadaya Gunung Jati, Indonesia Yananto Mihadi Putra, [Sinta ID: 6111125] Universitas Mercu Buana, Indonesia Mr. Syakhrial Syakhrial, [Sinta ID: 6725831] Universitas Pamulang, Indonesia Muhammad Ikbal, Universitas Mulawarman mailto:jabe.journal@um.ac.id http://journal2.um.ac.id/index.php/jabe javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/149996') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/832618') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/465790') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/818519') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8663') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8665') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8662') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8666') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8670') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8669') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/222070') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357743') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4268') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357736') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/8672') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349394') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/127975') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349412') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/341014') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349424') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349436') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349444') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349522') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357726') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/357733') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349525') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349465') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/349485') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/340479') javascript:openRTWindow('http://journal2.um.ac.id/index.php/jabe/about/editorialTeamBio/4266') JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION P-ISSN 2528-7281 E-ISSN 2528-729X E-mail: jabe.journal@um.ac.id , http://journal2.um.ac.id/index.php/jabe Volume 5, Issue2, March 2021 Table of Contents 1. The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives Essia Ries Ahmed, Tariq Tawfeeq Yousif Alabdullah, Lutfi Ardhani, Eskasari Putri .......... 1-8 2. The Value of GARP Investing: Evidence from the Indonesian Stock Exchange Panji Priyanto ...................................................................................................................... 9-20 3. Does Emotional Intelligence and Religiosity Affect the Ethical Judgment of Accounting Students? Sulastri Sulastri, Ika Uswatun Kasanah ............................................................................ 21-30 4. Related-Party Transactions and Audit Fees Fortuna Oktavia Perwita, Iman Harymawan ..................................................................... 31-42 5. Organization Features and Profitability: Implications for a Sample of Emerging Countries Tariq Tawfeeq Yousif Alabdullah, Essia Ries Ahmed, Ramyar Rzgar Ahmed ................ 43-52 mailto:jabe.journal@um.ac.id http://journal2.um.ac.id/index.php/jabe http://journal2.um.ac.id/index.php/jabe/article/view/19312 http://journal2.um.ac.id/index.php/jabe/article/view/19312 http://journal2.um.ac.id/index.php/jabe/article/view/15743 http://journal2.um.ac.id/index.php/jabe/article/view/15506 http://journal2.um.ac.id/index.php/jabe/article/view/15506 http://journal2.um.ac.id/index.php/jabe/article/view/15984 http://journal2.um.ac.id/index.php/jabe/article/view/16351