JABE Journal of Accounting and Business Education最新文献_第10页

Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality 盈余持续性、独立专员与盈余质量羊群行为分析

JABE Journal of Accounting and Business Education Pub Date : 2019-06-13 DOI: 10.26675/JABE.V3I2.6846

Ike Arisanti

{"title":"Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality","authors":"Ike Arisanti","doi":"10.26675/JABE.V3I2.6846","DOIUrl":"https://doi.org/10.26675/JABE.V3I2.6846","url":null,"abstract":"This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45767919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer 影响会计讲师感知电子学习易用性的因素

JABE Journal of Accounting and Business Education Pub Date : 2019-06-13 DOI: 10.26675/JABE.V3I2.8166

N. Laily, Fenty Shintya Riadani

引用次数: 3

Front Matter of JABE Vol 3, Issue 2, March 2019 JABE的前沿问题第3卷第2期，2019年3月

JABE Journal of Accounting and Business Education Pub Date : 2019-03-30 DOI: 10.26675/jabe.v3i2.8301

E. Editor

引用次数: 0

Performance Measurement Using Balanced Scorecard (BSC) (Study at Hospitals in Pasuruan) 运用平衡计分卡(BSC)进行绩效评估(在Pasuruan医院的研究)

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/JABE.V3I1.11553

A. Taufik, A. Djamhuri, E. Saraswati

引用次数: 6

Poltekkes Kemenkes Malang’s Organizational Response In Facing The Implementation of Performance-Based Remuneration System (A Case Study on Public Service Institution within Resource Dependence Theory Perspective andNew Institutional Sociology) 面对绩效薪酬制度实施的组织反应(资源依赖理论与新制度社会学视角下的公共服务机构为例)

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/JABE.V3I1.11556

Mintarsih Puji Rahayu, A. Djamhuri, R. Rosidi

{"title":"Poltekkes Kemenkes Malang’s Organizational Response In Facing The Implementation of Performance-Based Remuneration System (A Case Study on Public Service Institution within Resource Dependence Theory Perspective andNew Institutional Sociology)","authors":"Mintarsih Puji Rahayu, A. Djamhuri, R. Rosidi","doi":"10.26675/JABE.V3I1.11556","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11556","url":null,"abstract":"This study is aimed at revealing the organizational response of Polkesma in facing pressure on the implementation of remuneration system and the way to continue the sustainability of remuneration system through Resource Dependence Theory and New Institutional Sociology perspective.This research uses post positive paradigm with qualitative approach and case study research strategy. The results showedthat the Organizational response which was initially shown in the form of Acquiesce met regulatory compliance (coercive isomorphism). In addition to the Acquiesce, the Polkesma showed a compromising response towards institutional pressure through the initiative to develop performance appraisal system by following the institution that had successfully applied (mimetic isomorphism) and used consultant service (normative isomorphism) to develop Key Performance Indicator (KPI). Efforts to continue the sustainability of Polkesma remuneration system were done by optimizing the escalation of main educational income, asset utilization, the principle of \"smart\" in the use of budget and the improvement of Tri Dharma Perguruan Tinggi’s quality. Polkesma had been successfully considered as the role model of remuneration implementation in the Ministry of Health.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78054970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company 公司可持续发展中实施精神维度会计可持续性的紧迫性

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/JABE.V3I1.11560

Y. Utama, E. Sukoharsono, Z. Baridwan

{"title":"The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company","authors":"Y. Utama, E. Sukoharsono, Z. Baridwan","doi":"10.26675/JABE.V3I1.11560","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11560","url":null,"abstract":"The purpose of this paper is to understand the concept of accounting sustainability of spiritual dimension as a concept of sustainability. Sustainability accounting of spiritual dimension or can be called as Aksus is a sustainable concept which contains the spiritual dimension that complements the previous three dimensions (profit, people, and planet). This study uses the critical discourse analysis method of Norman Fairclough. The result is that there is a representation of Sukoharsono's thoughts in the text, as well as the relation to Sukoharsono's reader and identity for the readers that occur on the look of a text. Thought of concern for the survival of all beings is present in the text. At the level of discourse practice such as the production of texts, Sukoharsono does so with great caution and accordance with the sciences he has had, so it can be said if the production of the text is a manifestation of his perspective on accounting and sustainability. At the level of sociocultural practice, there is an influence of the current business situation and the social community that exists. The analysis shows Sukoharsono's commitment to the world of accounting and sustainability, and that business people always continue to care about the survival of all beings in addition to fulfilling their benefits","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"193 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79725454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Improving Motivation and Interpersonal Communication Skill ThroughPeer Assessment and Self-Assessment In Accounting Education Students 通过同伴评价和自我评价提高会计教育学生的动机和人际交往能力

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/JABE.V3I1.11559

Sulikah Sulikah, Nasikh Nasikh

{"title":"Improving Motivation and Interpersonal Communication Skill ThroughPeer Assessment and Self-Assessment In Accounting Education Students","authors":"Sulikah Sulikah, Nasikh Nasikh","doi":"10.26675/JABE.V3I1.11559","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11559","url":null,"abstract":"This study aims at improving motivation and interpersonal communication skill through peer assessment and self-assessment in accounting education students.This study is conducted in Economic Faculty of the State University of Malang (Universitas Negeri Malang). The research subject is 160 undergraduate students of accounting education. This study is a classroom action research. The data collection is done by observation, interview, and documentation. The data are analyzed qualitatively by carrying out data reduction, data display, and verification processes. Research finding shows that peer assessment and self-assessment are able to improve motivation and communication skill of accounting education students in Economic Faculty of the State University of Malang.There is improvement in terms of learning motivation of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system, and there is improvement in terms of interpersonal communication skill of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system. ","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85679057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Development of M-Learning Based on Integration-Interconnection of The Accounting Cycle of Trading Company 基于贸易公司会计周期整合互联的移动学习发展

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/JABE.V3I1.11557

Putri Adisti Kamadita, N. Laily

{"title":"The Development of M-Learning Based on Integration-Interconnection of The Accounting Cycle of Trading Company","authors":"Putri Adisti Kamadita, N. Laily","doi":"10.26675/JABE.V3I1.11557","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11557","url":null,"abstract":"This study aims to produce a mobile learning application based on the topic of integration-interconnectionofthe trading company. The application is useful as an alternative to independent learning that can support the learning of accounting students .This research was a development research which refers to the development procedure of Borg and Gall which was modified into seven steps. Data in this study were collected using a questionnaire. The results of the study showed that the percentage of eligibility of the material expert validator was 73%, the media expert validator was 98%, the integration-interconnection expert validator was 75%, and the respondent was 79%. The average percentage of eligibility is 81 %. This number means that the application is very feasible to use. Some suggestions that can be given for further development of the application are by making indicators of specific expert validation measurements with supporting references; provide competency updates to the application and add new practice questions; the presentation of the verses of the Qur'an and Hadith can be added so that the students' knowledge of the relationship between the Qur'an, Hadith,and accounting becomes wider; as well as product testing, so that the level of effectiveness of learning media products can be known.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"21 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75523085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange 印尼证券交易所上市公司环境与社会绩效对累积异常收益的影响

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/JABE.V3I1.11555

Lilis Nur Indahsari, Purweni Widhianningrum

引用次数: 0

Motivation as Moderating Variable on the Effect of Moral Reasoning and Ethical Sensitivity Toward the Ethical Behavior of Accounting Students 动机对会计专业学生道德推理和伦理敏感性影响的调节变量

JABE Journal of Accounting and Business Education Pub Date : 2018-09-01 DOI: 10.26675/jabe.v3i1.11558

Sigit Hermawan, Lilin Nur Indah Sari

引用次数: 2