https://journal-fe.um.ac.id/index.php/jabe/issue/feed JABE (Journal of Accounting and Business Education) 2025-05-18T08:42:39+00:00 Open Journal Systems <table border="0" width="100%" cellspacing="10" cellpadding="4"> <tbody> <tr> <td style="text-align: left; vertical-align: top;" valign="top" width="100"> <p><img src="https://journal2.um.ac.id/public/journals/82/homepageImage_en_US.jpg" alt="" width="200" height="283" /></p> </td> <td style="text-align: left; vertical-align: top;" valign="top" width="100%"> <table class="data" width="100%"> <tbody> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"><strong>Journal title</strong></td> <td style="text-align: left; vertical-align: top;" width="40">:<strong> JABE (Journal of Accounting and Business Education)<br /></strong></td> </tr> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"><strong>Initials</strong></td> <td style="text-align: left; vertical-align: top;" width="40">: JABE </td> </tr> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"><strong>Editor in Chief<br /></strong></td> <td style="text-align: left; vertical-align: top;" width="40">: <span style="font-size: 0.875rem;">Nujmatul Laily</span><br /><strong><br /></strong></td> </tr> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"><strong>Frequency</strong></td> <td style="text-align: left; vertical-align: top;" width="40">: 4 issues every year</td> </tr> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"><strong>ISSN (online)<br /></strong></td> <td style="text-align: left; vertical-align: top;" width="40">: <a href="https://issn.brin.go.id/terbit/detail/1470122060" target="_blank" rel="noopener">2528-729X</a></td> </tr> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"><strong>Publisher</strong></td> <td style="text-align: left; vertical-align: top;" width="40">: Universitas Negeri Malang</td> </tr> <tr> <td style="text-align: left; vertical-align: top;"><strong>Sinta Rank<br /></strong></td> <td style="text-align: left; vertical-align: top;">: 2<strong><br /></strong></td> </tr> <tr> <td style="text-align: left; vertical-align: top;"><strong>Author Countries</strong></td> <td style="text-align: left; vertical-align: top;"> <p>: </p> </td> </tr> <tr> <td style="text-align: left; vertical-align: top;"><strong>Cited Documents in Dimensions (last 3 years) </strong></td> <td style="text-align: left; vertical-align: top;">:</td> </tr> </tbody> </table> </td> </tr> <tr valign="top"> <td style="text-align: left; vertical-align: top;" width="20%"> <p><strong>Journal Summary<br /></strong></p> </td> <td style="text-align: left; vertical-align: top;" width="40"> <div id="content"> <div id="journalDescription"> <p><strong>JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION)</strong>, <a href="https://issn.brin.go.id/terbit/detail/1470118170" target="_blank" rel="noopener">p-ISSN 2528-7281</a> and <a href="https://issn.brin.go.id/terbit/detail/1470122060" target="_blank" rel="noopener">e-ISSN 2528-729X</a> is a peer-reviewed and open-access journal published four times yearly (March, June, September, and December). JABE is published by Universitas Negeri Malang (UM), Indonesia, particularly managed by the Department of Accounting, Faculty of Economics and Business, UM<strong> with <a href="https://drive.google.com/file/d/1UvIyKJeonNsag94570bYx2su5inY17mX/view?usp=sharing" target="_blank" rel="noopener">IAI KAPd Jawa Timur</a>, <a href="https://aljebi.or.id/" target="_blank" rel="noopener">ALJEBI</a>, and <a href="https://drive.google.com/file/d/1pA735z4HEFuWZd76QmO8VAvB9q8RAyOq/view?usp=sharing" target="_blank" rel="noopener">APE-LPTK</a>.</strong></p> <p>JABE aims to help researchers publish their work for a wider audience and discover new connections. JABE publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. <strong>JABE exclusively focuses on educational aspects in the business (accounting and financial management)</strong> and is inclusive to accounting topics as follows:</p> <ul> <li>Financial Accounting</li> <li>Managerial Accounting</li> <li>Public Sector Accounting</li> <li>Sharia Accounting</li> <li>Auditing</li> <li>Forensic Accounting</li> <li>Behavioral Accounting</li> <li>Taxation</li> <li>Capital Markets and Investments</li> <li>Accounting for Banking and Insurance</li> <li>Accounting for SMEs</li> <li>Accounting Information Systems</li> <li>Environmental Accounting</li> <li>Intellectual Capital</li> <li>Corporate Governance</li> </ul> <p>JABE was previously known as <strong>Jurnal Pendidikan Akuntansi/JPA (2012-2015)</strong>. We have been <span class="st">registered in the CrossRef system </span><span class="il">with </span><strong><span class="st">Digital Object Identifier </span><span class="il">(DOI)</span> prefix 10.26675 </strong>and has been indexed by <strong><a href="https://doaj.org/toc/2528-729X?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22index.issn.exact%22%3A%222528-729X%22%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank" rel="noopener">DOAJ, </a><a href="https://scholar.google.co.id/citations?user=F953IHgAAAAJ&amp;hl=en">Google Scholar</a>, <a href="http://id.portalgaruda.org/?ref=browse&amp;mod=viewjournal&amp;journal=8686">Portal Garuda</a>, <a href="http://sinta2.ristekdikti.go.id/journals/detail?id=214" target="_blank" rel="noopener">Sinta (Science and Technology Index),</a> <a href="http://www.base-search.net/Search/Results?lookfor=dccoll%3Aftunivnmalojs+url%3Ajabe&amp;refid=dclink">BASE (Bielefeld Academic Search Engine)</a></strong></p> <p>Based on the Decree of the General Director of Higher Education, Research, and Technology Number 0187/E5.3/HM.01.00/2023, JABE was declared as an Accredited Scientific Journal with the category <strong>"<a href="https://drive.google.com/drive/folders/1fK7aO88PuiypWchMMUYN_nckDN_NTunO?usp=sharing" target="_blank" rel="noopener">SINTA 2</a>" from Vol. 7 No. 1 2022 until Vol. 11 No. 2 2026.</strong></p> <p><strong>Announcement<br /></strong>We hereby announce that JABE (Journal of Accounting and Business Education) has officially moved from the old Open Journal Systems (OJS) system to the new OJS platform. This move aims to improve efficiency, security, and convenience in the journal management process, from article submission to publication. All subsequent processes will be carried out through the new OJS, which can be accessed at [new OJS URL]. We urge all authors, reviewers, and editors to start using this new platform and re-register if necessary. Thank you for your support and cooperation.</p> </div> </div> </td> </tr> <tr> <td style="text-align: left; vertical-align: top;"><strong>Accreditation Certificate</strong></td> <td style="text-align: left; vertical-align: top;"> <div id="content"> <div id="journalDescription"> <p><strong> </strong></p> </div> </div> </td> </tr> </tbody> </table> https://journal-fe.um.ac.id/index.php/jabe/article/view/577 E-MODUL DEVELOPMENT FOR SPREADSHEET SUBJECTS 2025-05-18T08:35:27+00:00 Fara Eldina Fajjahdiyanti [email protected] Nujmatul Laily [email protected] <p>The aim of this research is to produce an interactive e-modules for <br>spreadsheet subjects. This research uses a research and development approach by adopting the Borg and Gall development model. The research subjects were students of class X Accounting and Finance. The results show that the flipbook-based interactive e-module is very good to use, with validation test results for media experts at 81.3%, material experts at 88%, and students at 82.8%. Apart from that, there is a significant difference in the use of interactive e-modules, as seen by an increase in the total mean score of the posttest which is higher than the pretest. Therefore, the existence of a flipbook-based e-module as a learning media is very effective and suitable for use in supporting the spreadsheet learning process.</p> 2025-05-18T00:00:00+00:00 Copyright (c) 2024 https://journal-fe.um.ac.id/index.php/jabe/article/view/579 Compulsive Buying in Gen Z: Does Financial Literacy a Substancial Mediators? 2025-05-18T08:42:39+00:00 Denta Felli Ananda [email protected] Erika Jimena Arilyn [email protected] Satriyo Wibowo [email protected] <p>As it is well known that gen Z and millennials are the most productive age range, it can be inferred that their investment and consumption activities drive Indonesia economic growth. Yet, it can’t be denied that consumption potentially caused compulsive buying behavior. Thus, this article aims to address the previous research gap which is still limited in comprehensively discussing individual factors of compulsive buying, financial literacy, financial decision and entrepreneurial orientation. This study aims to evaluate the effect of financial literacy on compulsive behaviour mediated by financial decision and moderated by entrepreneurial orientation. The sampling technique used was purposive sampling with certain criteria where questionnaires were distributed to 98 gen Z and millennial respondents who live in Jabodetabek and have several investment instruments. The data analysis uses structural equation modeling partial least square method. The results of this study are 1) financial literacy has a positive effect on investment decision, 2) investment decision has a positive effect on compulsive buying, 3) financial literacy has a negative effect on compulsive buying, 4) investment decision mediates the effect of financial literacy on compulsive buying and 5) entrepreneurial orientation does not moderate the effect of financial literacy on compulsive buying.</p> 2025-05-18T00:00:00+00:00 Copyright (c) 2024