RATIO: Reviu Akuntansi Kontemporer Indonesia
RATIO: Reviu Akuntansi Kontemporer Indonesia journal is intended to be the journal for publishing articles reporting the results of research on accounting and business. RATIO: Reviu Akuntansi Kontemporer Indonesia journal invites manuscript submissions in any accounting and business related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in accounting and business research.
Articles
51 Documents
<![CDATA[Analysis of The Effect of Ethical Beliefs and Accounting Literacy in Improving Self-Efficacy and Performance of MSMES ]]>
<![CDATA[Citra Amalia]]>;
<![CDATA[Junaidi Junaidi]]>;
<![CDATA[Sahrir Sahrir]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i1.30061
<![CDATA[This study aims to determine the extent to which ethical beliefs and accounting literacy influence self-efficacy, and how self-efficacy plays a role in improving the performance of micro, small, and medium enterprises (MSMEs). A total of 105 MSME actors participated in this study by completing questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS 22 and SPSS 22. The research findings indicate that ethical beliefs have a positive but non-significant impact on self-efficacy, while accounting literacy has a positive and significant impact on self-efficacy. Additionally, self-efficacy is proven to have a positive and significant effect on MSME performance, and self-efficacy is proven to play a positive and significant mediating role in linking ethical beliefs and accounting literacy to MSME performance. Therefore, strengthening accounting literacy and self-efficacy is a key strategy for improving MSME performance, while ethical values remain important in supporting reputation and business sustainability]]>
<![CDATA[SDGS Accountability and Risk Analytics (SARA): Model Dashboard Digital Berbasis Machine Learning Untuk Penguatan Akuntabilitas Pembiayaan Tujuan Pembangunan Berkelanjutan ]]>
<![CDATA[Rachman, Fathur]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v6i2.30094
<![CDATA[Pendanaan Tujuan Pembangunan Berkelanjutan (SDGs) menghadapi tantangan akuntabilitas yang semakin kompleks seiring dengan meningkatnya pengeluaran publik dan keterbatasan sistem pemantauan pasca-realisasi. Situasi ini menciptakan risiko inefisiensi dan penyimpangan anggaran yang dapat menghambat pencapaian tujuan pembangunan. Studi ini bertujuan untuk merancang model dashboard SARA (SDGs Accountability and Risk Analytics) sebagai instrumen pendukung untuk memperkuat akuntabilitas dalam pendanaan pembangunan. Studi ini menggunakan pendekatan konseptual dan analisis kebijakan, dengan memanfaatkan data realisasi anggaran dan pengeluaran sebagai dasar untuk penilaian risiko dan deteksi anomali berbasis machine learning. Dashboard SARA menyajikan alur kerja pemantauan berbasis risiko melalui sistem peringatan dini dan dukungan pengambilan keputusan bagi pejabat pengawas dan pembuat kebijakan. Model yang diusulkan memposisikan machine learning sebagai alat analisis yang berpotensi mendukung pergeseran pengawasan dari pendekatan reaktif menuju preventif, dengan tetap menjaga peran kelembagaan dalam pengambilan keputusan. Model ini diharapkan dapat meningkatkan efektivitas pengawasan, memperkuat kepercayaan publik, dan mendukung tata kelola pendanaan tujuan pembangunan berkelanjutan yang lebih akuntabel.]]>
<![CDATA[The Influence of Impulsive Behavior on Financial Management of Online Gamers: A Financial Accounting Perspective ]]>
<![CDATA[Lutfiah Azzahra]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Rismawati Rismawati]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.30097
<![CDATA[This study aims to analyze the influence of risk tolerance, fear of missing out (FOMO), and financial literacy on the impulsive characteristics of gamers. The research method employed is a quantitative approach using a survey technique through questionnaires distributed to active gamer respondents, with a total of 78 responses collected. Data analysis was conducted using Structural Equation Modeling (SEM) approach with the assistance Amos 22 and SPSS 22 to examine the direct relationships among the variables. The results show that risk tolerance and FOMO have a positive influence on gamers' impulsive characteristics, while financial literacy is predicted to have a negative effect. These findings imply that improving financial literacy can serve as a controlling factor against impulsive behavior among gamers, whereas high levels of FOMO and risk tolerance tend to reinforce such tendencies. This research contributes to the understanding of financial aspects in digital economic behavior and psychological, particularly within the online gaming community.]]>
<![CDATA[Simbolisme dalam Praktik Pengelolaan dan Komunikasi Keuangan di Kabupaten Luwu ]]>
<![CDATA[Eva Astria]]>;
<![CDATA[Antong Antong]]>;
<![CDATA[Halim Usman]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.30231
<![CDATA[This study examines symbolism in the practice of village financial management and communication, as well as how these symbols are interpreted by village officials and the community in shaping transparency, accountability, and the legitimacy of village government. The study uses a qualitative approach with an interpretive paradigm based on symbolic interactionism theory. Data was collected through in-depth interviews, participatory observation, and document analysis of financial management in three villages in Luwu Regency and then analyzed interpretatively. The results show that accounting practices are interpreted in various ways, ranging from symbols of administrative order through reports and information boards, symbols of participation through deliberations, to symbols of morality and social trust through direct interaction between officials and villagers. Transparency in villages needs to consider the symbolic dimension and social communication in village accounting practices.]]>
<![CDATA[Pengaruh Implementasi E-Budgeting dan E-Procurement Terhadap Efisiensi Belanja Daerah dalam Akuntansi Keuangan Sektor Public ]]>
<![CDATA[Nurhuda Ardillah]]>;
<![CDATA[Antong Antong]]>;
<![CDATA[Junaidi Junaidi]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.30248
<![CDATA[This study aims to determine the effect of e-budgeting and e-procurement implementation on regional spending efficiency in the context of public sector financial accounting. The study used a quantitative approach, with a population of all Regional Apparatus Organizations (OPD) in Palopo City, while the sample was determined using a purposive sampling technique of 60 respondents. Data were collected through questionnaires and analyzed using multiple linear regression using SPSS. The results indicate that e-budgeting and e-procurement have a significant effect on regional spending efficiency. The implementation of both systems has been shown to increase transparency, data accuracy, and the effectiveness of the budgeting and procurement processes. The implications of this study indicate that digital transformation in the public financial system is a strategic step in realizing efficient, transparent, and accountable budget governance. Therefore, local governments need to improve the competence of their apparatus and strengthen their technological infrastructure to optimize the implementation of both systems to support regional spending efficiency.]]>
<![CDATA[Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023: Indonesia ]]>
<![CDATA[Piona Piona]]>;
<![CDATA[Halim Usman]]>;
<![CDATA[Andika Rusli]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.30263
<![CDATA[This study aims to analyze the influence of company size, profitability, leverage, and Public Accounting Firm (KAP) size on audit delay in mining companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all mining sector companies listed on the IDX during a certain observation period. The sampling technique used a purposive sumpling method with the criteria of companies that published complete and consistent audited financial statements during the study period. The data analysis method used was panel data regression analysis with the help of Eviews software, through the stages of model selection testing, classical assumption testing, and hypothesis testing. The result of the study indicate that company size and KAP size have a negative effect on audit delay, while profitability and leverage have a positive effect on audit delay. This study provides practical implications for company management in improving the timeliness of financial reporting and for investors as a consideration in making investment decisions.]]>
<![CDATA[Kajian Partisipasi Masyarakat dan Inovasi Digital dalam Mencegah Penyelewengan Dana Desa di Desa Tirowali: Indonesia ]]>
<![CDATA[Alisa Alisa]]>;
<![CDATA[Andika Rusli]]>;
<![CDATA[Halim Usman]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.30271
<![CDATA[Misappropriation of village funds remains a significant issue in village governance. This study aims to analyze the influence of community participation and digital innovation in preventing the misappropriation of village funds in Tirowali Village. The research employed a quantitative approach using a survey of 90 respondents. The data were analyzed using multiple linear regression after the research instruments were declared valid and reliable. The results indicate that, partially, community participation does not have a significant effect, whereas digital innovation through the utilization of the Village Information System (SID) and Siskeudes has a positive and significant effect. Simultaneously, both variables have a significant effect, as indicated by the Adjusted R² results. These findings emphasize that digital innovation plays a dominant role in enhancing transparency and accountability.]]>
<![CDATA[Pengaruh Etika dan Tekanan Waktu Terhadap Kualitas Audit Keuangan Pemerintah Daerah ]]>
<![CDATA[Elsa Tandi Sampe]]>;
<![CDATA[Antong Antong]]>;
<![CDATA[Erniyati Caronge]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.30465
<![CDATA[This study aims to analyze the influence of ethics and time pressure on the quality of local government financial audits. This study is motivated by the importance of audit quality in realizing transparency and accountability in public financial management. This research method uses a quantitative approach with a purposive sampling technique on 59 local government auditors. Primary data were collected through questionnaires and analyzed using SPSS. The results of this study indicate that: (1) auditor ethics have a positive and significant effect on audit quality, (2) time pressure has a negative and significant effect on audit quality and (3) auditor ethics and time pressure simultaneously have a significant effect on audit quality. The coefficient of determination (R2) value of 0.847 indicates that the two independent variables are able to explain 84.7% of the variation in audit quality, while 15.3% is influenced by other factors outside this study. This finding confirms that improving audit quality can be achieved through strengthening auditor professional ethics and effective management of time pressure in the implementation of public sector audits.]]>
<![CDATA[Pengaruh Green Accounting, Kinerja Lingkungan, dan Struktur Modal Terhadap Kinerja Keuangan ]]>
<![CDATA[Siti Rokhmah]]>;
<![CDATA[Nafi’ Inayati Zahro]]>;
<![CDATA[Retno Tri Handayani]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.31576
<![CDATA[Financial performance is an important indicator used to assess a company’s ability to generate profits and maintain business sustainability. Along with the increasing demand for environmental responsibility and efficient financing decisions, companies are required to improve financial performance through sustainable business practices. This study aims to examine the effect of green accounting, environmental performance, and capital structure on the financial performance of consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability disclosures. The sampling technique used purposive sampling and resulted in 22 companies with 110 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM). The results indicate that green accounting does not affect financial performance. Environmental performance also has no effect on financial performance. Meanwhile, capital structure has a negative effect on financial performance. The model demonstrates strong explanatory power with an Adjusted R-Squared value of 81.6%. These findings indicate that environmental disclosure practices and environmental achievements have not yet become the primary determinants of financial performance in consumer non-cyclical companies. On the other hand, financing policies reflected through capital structure play a more significant role in influencing corporate profitability. This study contributes to the development of stakeholder theory and signaling theory in explaining financial performance in environmentally oriented companies.]]>
<![CDATA[The Influences of Profitability and CSR on Tax Aggressiveness in FnB in 2021-2024 ]]>
<![CDATA[Meyrestu Suci Dasniati]]>;
<![CDATA[Nugraeni Nugraeni]]>
<![CDATA[ Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/ratio.v7i2.31675
<![CDATA[This research aims to examine the influence of profitability and CSR on the level of tax aggressiveness in food and beverage companies listed on Bursa Efek Indonesia (IDX) during the 2021-2024 period. The research background is based on the tendency of companies to accelerate tax efficiency through various possible motives of tax aggressiveness practices. The method used in this study is a quantitative approach with a documentation collection technique and a sample selection process with a purposive sampling technique, which produces 68 observation data. For data analysis, ETR, ROA, multiple linear regression, classical assumption testing, and others, accompanied by hypothesis testing. The findings of this study reveal that profitability has a negative influence on tax aggressiveness, which means that the level of profitability was the high in the company, the higher the tendency to engage in tax aggressiveness. However, CSR has not shown a significant effect on aggressiveness of tax. These findings make it explains that the implementation of CSR has no direct relationship with aggressive tax management practices.]]>
