Cover and Table of Contents (Vol 1, Iss 1, Sept 2016)

Cover and Table of Contents


EDITORSï NOTE
It is our pleasure to present to you the first issue of Volume 1 of the Journal of Accounting and Business Education (JABE). The journal aims to publish research works and conceptual articles from scholars relating to issues of accounting and business education. We are particularly pleased to receive papers not only from Indonesia but also outside Indonesia. The journal has ISSN for print and online versions.
In this issue, 10 articles are presented. The first paper by Habib investigates whether PSAK 109 has been applied by the Amil Zakat, infaq and Shadaqah Agency (BAZIS). Research showed that most BAZIS in making financial report has not been guided by PSAK 109. They used simple financial reporting with basic cash method.
In the second paper, Setiawan analyzed the implementation of peer and self-assessment in financial statements analysis class, which held in accounting study program, UPH Surabaya. The author found that peer and self assessment can be conducted effectively when there is an adequate explanation prior to the assessment.
Ristianingsih, Wardoyo and Achadiyah, in the third paper, examines whether the concept map and games technique influence learning achievement. Using quasi experiment method the authors found that (1) there is a significantly difference between the implementation of concept map and games technique toward learning achievement, and (2) there is no significantly difference between the implementation of concept map and games technique toward learning motivation.
The next paper, Murtianingsih and Setiawan analyzed fair value and its impact to the use of recognition, measurement, and disclosure of the biological assets. They found that IAS 41 does not distinguish fair value treatment against several categories of biological assets. This is certainly less relevant when applied to some types of biological assets, such as short term biological assets at PT. Malindo Feedmill Tbk.
Saadah, Mentari and Juliardi developed instructional media by using lectora inspire to produce interactive instructional media. The development of instructional media refers to the steps of research and development by Borg & Gall (1983) modified by Sadiman (2010). Author found that there was a significant difference '• -Š ‡ ‹•'"'˜ ‡• ‡•-'ˆ •-- † ‡•-•ï Ž ‡ƒ"•‹•‰ '--…'• ‡• ‹• -Š ‡ ‡š' ‡"‹• ‡•-ƒŽ ƒ• † control class. Thomas and Nurkhin developed a research methodology learning instruction and module based of problem based learning for accounting education students. This research was carried in Economics Education (Accounting) Department, Faculty of Economics, Semarang State University. It was suggested that experts and students give positive feedback about the products. Wicaksono developed interactive multimedia. The design chosen was 4D. Originally, 4D consists of 4 steps, consisting define, design, develop, and disseminate. This research, however, eliminate the last step. The author concluded that the interactive multimedia is valid and suitable for the students.
Riskawati, Amaliah and Lukum researched the capacity of the Kalia Village in managing the allocated village budget and the factors that supports and inhibits the village staffs in managing the budget. It revealed that the village •-ƒˆˆï• capacity in managing the allocated village budget from planning, implementation, up to reporting and monitoring are not optimal due to inadequate education level.
Next, Maulana and Widianingrum analyzes the effect of receivables turnover, working capital turnover and debt ratio to current ratio in mining company. They found that receivable turnover and working capital turnover did not affect the current ratio, while debt ratio significantly influenced a company's current ratio. It is evidenced that the creditors still believe mining companies in Indonesia. The increase in business scale through volume production capacity and sales are considered able to provide additional corporate earnings impact on the decrease current ratio.
We also wish to thank for MD Mahfuzur Rahman, PhD (University of Malaya Malaysia), Yuan-Teng Hsu, PhD (Yuan Ze University o-Taiwan) and Prof. Lee-Hsuan Lin, PhD ( Yuan Ze University) for his willingness to be part of our senior editors. To authors and researchers, it is our sincere hope that the papers published in this journal will excel research and publication ideas.
Thank you and Happy reading! Dr. Sunaryanto, M.Ed Editor-in-Chief