JABE Journal of Accounting and Business Education最新文献_第3页

Pengaruh Komunikasi Pemasaran dan Price Discount terhadap Pengambilan Keputusan Pembelian Produk Oriflame 市场沟通和价格折扣对购买Oriflame产品决策的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.55830

Nur Ana, Syamsur Rijal, M. Mustari, Muhammad Dinar, Muhammad Hasan

引用次数: 0

Apakah Kualitas Produk dan Lokasi Usaha Berpengaruh terhadap Keputusan Pembelian Konsumen pada UMKM Bidang Kuliner? 产品质量和营业地点是否影响消费者在烹饪UMKM领域的购买决定?

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.55828

Asmi Asmi, M. I. S. Ahmad, N. Nurdiana, M. Mustari, T. Tahir

{"title":"Apakah Kualitas Produk dan Lokasi Usaha Berpengaruh terhadap Keputusan Pembelian Konsumen pada UMKM Bidang Kuliner?","authors":"Asmi Asmi, M. I. S. Ahmad, N. Nurdiana, M. Mustari, T. Tahir","doi":"10.15294/baej.v2i3.55828","DOIUrl":"https://doi.org/10.15294/baej.v2i3.55828","url":null,"abstract":"The purpose of this study was to analyze whether product quality and location in the Culinary Sector UKM in Simbang District, Maros Regency, influenced consumer purchasing decisions. This research includes quantitative descriptive research. The population in this study were 3,939 residents of Simbang District aged 20 to 39 years who were registered at the BPS Maros Regency, and samples were taken from 97 culinary business consumers in six villages in Simbang District. Data were collected by questionnaire. Data were analyzed by descriptive statistical analysis and multiple linear regression. The results showed that (1) product quality had a positive and significant effect on consumer purchasing decisions in the Culinary Sector MSMEs in Simbang District, Maros Regency, (2) business location had a positive and significant impact on consumer purchasing decisions on the Culinary Sector MSMEs in Simbang District, Maros Regency, (3) product quality and business location together have a positive and significant impact on consumer purchasing decisions in the Culinary Sector MSMEs in Simbang District, Maros Regency. \u0000 ","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"08 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85979424","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

Determinan Kinerja Instansi Pemerintah di Kabupaten Kebumen dengan Partisipasi Masyarakat Sebagai Moderating 基曼地区政府机构表现保证，公民参与适度

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.56567

Ifti Anggraeni, S. Sukirman

引用次数: 0

Pengaruh Fasilitas, Pelayanan dan Koleksi Buku terhadap Minat Baca 设施、服务和收集书籍对阅读兴趣的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.56568

Yulianti Yulianti, F. Rozi

{"title":"Pengaruh Fasilitas, Pelayanan dan Koleksi Buku terhadap Minat Baca","authors":"Yulianti Yulianti, F. Rozi","doi":"10.15294/baej.v2i3.56568","DOIUrl":"https://doi.org/10.15294/baej.v2i3.56568","url":null,"abstract":"The purpose of this study was to determine the effect of library facilities, library services, and book collections on the reading interest of class XI students in the library of SMK Negeri 1 Wonosobo either simultaneously or partially. The population in this study were all students of class XI at SMK Negeri 1 Wonosobo totaling 444 students and a sample of 210 students was taken using proportional random sampling technique. Data were collected by questionnaire. Methods of data analysis using descriptive percentage, multiple regression analysis, hypothesis testing F test and t test. The results showed: 1) there was a simultaneous positive and significant effect between library facilities, library services, and book collections on the reading interest of class XI students in the library of SMK Negeri 1 Wonosobo by 65.2%; 2) There is a positive and partially significant effect between library facilities on reading interest in class XI students in the library of SMK Negeri 1 Wonosobo by 8.41%; 3) There is a positive and partially significant effect between library services on reading interest in class XI students in the library of SMK Negeri 1 Wonosobo by 14.5%; 4) There is a positive and partially significant effect between book collections on reading interest of class XI students in the library of SMK Negeri 1 Wonosobo by 19.36%.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82800359","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

Analisis Pengaruh Motivasi Kerja, Budaya Organisasi dan Gaya Kepemimpinan Transformasional terhadap Kinerja Aparatur Sipil Negara 分析工作动机、组织文化和国家公务员绩效变革领导风格的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-12-31 DOI: 10.15294/baej.v2i3.56570

Baruna Rizky Perdana, F. Rozi

{"title":"Analisis Pengaruh Motivasi Kerja, Budaya Organisasi dan Gaya Kepemimpinan Transformasional terhadap Kinerja Aparatur Sipil Negara","authors":"Baruna Rizky Perdana, F. Rozi","doi":"10.15294/baej.v2i3.56570","DOIUrl":"https://doi.org/10.15294/baej.v2i3.56570","url":null,"abstract":"The purpose of this study was to analyze the effect of motivation, organizational culture, transformational leadership style on the performance of state civil servants in the Banyumanik District Government, Semarang City. The population of this research is employees at the Banyumanik District Government Office, Semarang City, totaling 49 people and using a saturated sample. Data were collected by questionnaire and analyzed by multiple linear regression analysis. The results showed: 1) There was a simultaneous positive and significant influence between transformational leadership style, work motivation, organizational culture on employee performance in Banyumanik District, Semarang City. 2) There is no positive and partially significant effect between transformational leadership style variables on employee performance in Banyumanik District, Semarang City. 3) There is a partial influence between work motivation variables on employee performance in Banyumanik District, Semarang City. 4) There is a partial influence between organizational culture variables on employee performance in Banyumanik District, Semarang City.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76644923","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

An Exploration of Indonesian Accounting Education Practices 印尼会计教育实践探索

JABE Journal of Accounting and Business Education Pub Date : 2021-09-22 DOI: 10.26675/JABE.V6I1.19422

I. Rahmawati, A. Suryani

{"title":"An Exploration of Indonesian Accounting Education Practices","authors":"I. Rahmawati, A. Suryani","doi":"10.26675/JABE.V6I1.19422","DOIUrl":"https://doi.org/10.26675/JABE.V6I1.19422","url":null,"abstract":"This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, \"students\" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47001335","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

Board Diversity and Financial Performance of the Nigerian Listed Firms: A Dynamic Panel Analysis 尼日利亚上市公司董事会多元化与财务绩效:动态面板分析

JABE Journal of Accounting and Business Education Pub Date : 2021-09-22 DOI: 10.26675/JABE.V6I1.18817

Abdullah Sani

{"title":"Board Diversity and Financial Performance of the Nigerian Listed Firms: A Dynamic Panel Analysis","authors":"Abdullah Sani","doi":"10.26675/JABE.V6I1.18817","DOIUrl":"https://doi.org/10.26675/JABE.V6I1.18817","url":null,"abstract":"The effect of board diversity on organisational performance has continued to be given attention by policymakers, non-governmental agencies, and academic communities. It has been established that boardroom diversity enhances the corporate boards’ monitoring capacity and mitigates the agency costs, which positively influences the firms’ performance. 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. Hence, empirical studies need to stress more on the relevance of boardroom diversity to firms’ value in the Nigerian context. Therefore, this paper examines the effect of board diversity on financial performance of the Nigerian listed firms. The study utilised the balanced panel data of 70 firms for a period of 8 years (2012 to 2019) using a two-step system generalised method of moments (GMM) framework. This study indicates a positive and significant relationship of board gender diversity (BGD) and Foreign directors (FD), with financial performance. However, the effect of CEO financial expertise on the firms’ return on assets (ROA), return on equity (ROE), and return on sales (ROS) appear positive but insignificant. Consequently, the Nigerian listed firms should attach more value to constitute a smaller board size with a considerable number of female and foreign directors to maximise their performance.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43735183","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: 2

Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives 新冠肺炎大流行期间印度尼西亚政府的预算对策：多层次治理和行动者网络理论视角

JABE Journal of Accounting and Business Education Pub Date : 2021-09-22 DOI: 10.26675/JABE.V6I1.16517

M. Muliadi, Aji Sofyan Effendi, M. Ikbal

{"title":"Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives","authors":"M. Muliadi, Aji Sofyan Effendi, M. Ikbal","doi":"10.26675/JABE.V6I1.16517","DOIUrl":"https://doi.org/10.26675/JABE.V6I1.16517","url":null,"abstract":"Indonesia is one country affected by Covid-19. The Indonesian government has responded this outbreak by implementing an open policy, not a total lockdown as implemented in several countries in Asia and Europe. Our study aims at exploring the budget policy response to the crisis conditions caused by the Covid19. This study focuses on three main issues related to how the central government budget policy responds to the local government level, how the government policies provide a stimulus for the private sectors and MSMEs, and the concrete steps in handling the education aspect. A qualitative paradigm through a netnographic approach was used to analyze these three issues. The data were collected using both mass media content and document analysis within a period of 1 April -31 August 2020. The analysis instruments consisted of a multi-level governance and actor-network theory. the research findings show that technology as a non-human actor plays an important role in building humans in solving problems existing in the multi-level governance involving central government, local governments, MSMEs, and education sectors. This study may provide some contributions on how to deal with the state crises due to the pandemic and other consequences.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42213924","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 Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi 基于Sadaqah概念的企业主体问责制——以《灵桑坎·帕宁·杜马》为例

JABE Journal of Accounting and Business Education Pub Date : 2021-09-22 DOI: 10.26675/JABE.V6I1.9999

Selfiah Selfiah

{"title":"The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi","authors":"Selfiah Selfiah","doi":"10.26675/JABE.V6I1.9999","DOIUrl":"https://doi.org/10.26675/JABE.V6I1.9999","url":null,"abstract":"This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values. The Islamic-spiritualist methodology is greatly needed to promote this research’s objective. The mutually integrated Physical Endeavor (IL) and Spiritual Endeavor (IB) were used to collect, reduce, analyze data and formulate the concept. Metaphor of Salah movements was used to analyze physical empirical data and spiritual empirical data. The research result shows that the accountability of business entity with sadaqah concept aims at trapping the stakeholders (humans) in spiritual consciousness by “maximizing sadaqah”, representing the spiritual accountability of business entity management. 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. The result of this research may be taken as the base to build sharia accounting concept and theory. In addition, this research may also stimulate stakeholders’ (human) behavior based on spiritual values, particularly spiritual value of love","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44428687","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

Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective 审慎型企业社会责任:基于解放神学视角的另类企业社会责任概念

JABE Journal of Accounting and Business Education Pub Date : 2021-09-22 DOI: 10.26675/JABE.V6I1.14508

Astri Dyastiarini, G. Irianto, Roekhudin Roekhudin

{"title":"Deliberative CSR: Alternative CSR Concept based on Liberation Theology Perspective","authors":"Astri Dyastiarini, G. Irianto, Roekhudin Roekhudin","doi":"10.26675/JABE.V6I1.14508","DOIUrl":"https://doi.org/10.26675/JABE.V6I1.14508","url":null,"abstract":"Theories underlying the CSR concept only takes side of secular world because it is based on materialistic world view which directs CSR practice at pragmatic goals. Therefore, CSR needs conceptual development which is able to balance material and spiritual worlds. The objective of this research is to develop CSR concept through elaboration of divine values based on liberation theology. Liberation theology presents three main principles, namely, 1) Equitable distribution of wealth, 2) Managing earth as mandate of creation, and 3) Fulfilling basic human rights. The principle is taken as the basis to arrange the deliberative CSR concept that is able to promote a civil society. This research employed a qualitative approach with critical paradigm to interpret the phenomena and reconstruct CSR concept. The results of this research are: 1) The concept of tazkiah or soul purification in economic case, that is purifying human by spending their wealth in the way of Allah; 2) The concept of justice, as the basis to settle poverty issue; 3) Natural balance as the basis of utilizing natural resources; 4) Social welfare, which is the Prophet’s revolutionary mission through liberating human from ignorance, oppression, slavery, and poverty. The implication is that deliberative CSR liberates CSR from materialism’s capitalistic worldview. Deliberative CSR makes entity perform CSR beyond the obligation; which is as human necessity to actualize their duties as God’s representative on earth as the consequence of devotion to Allah SWT","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46103377","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