Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Reviu Akuntansi dan Keuangan

jrak
Website

Published by Universitas Muhammadiyah Malang

ISSN : 20880685 EISSN : 26152223 DOI : https://doi.org/10.22219/jrak

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Financial Management Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Intellectual Capital, etc.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 15 Documents

1 2

Search results for , issue "Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan" : 15 Documents clear

The Effect of Work-Life Balance and Spirituality on Ethical Behaviour of the Workplace Novera Kartikawati Sudiro; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aimed to obtain information and empirical evidence on work-life balance and spirituality to ethical behaviour. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from respondents using the saturated sampling method. Respondents of this study were 102 auditors who work at the Public Accountant in East Java. This study uses a causality analysis Structural Equation Model (SEM) based component or variance or with the model name of Partial Least Square (PLS). Hypothesis testing will be done with the help of software Warp PLS 5.0. This research indicates that work-life balance is proved to have a significant positive effect on auditor ethical behaviour, and spirituality has a significant negative effect on ethical behaviour. The research's main objectives are to test the relationship of work-life balance and spirituality to find out whether they contribute to auditors' ethical behaviour.

Audit Quality Of Big Four Firms: Evidence From Client’s Business Strategy Antonius Herusetya
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the association between audit quality and the client's business strategy using a comprehensive business strategy framework from Miles & Snow (1978; 2003), covering the business strategy of prospectors, defenders, and analyzers. We use the Big Four audit firms as our proxy for audit quality and using a composite score as a construct of a business strategy used by the firms. Using a two-stage logistic regression model in our tests and research samples from public listed companies of manufacturing industries in the Indonesia Stock Exchange (IDX), this study finds evidence that audit quality has a negative effect of the business strategy with prospector-type. This study implies that companies have different business strategies and auditors are more aware of the clients with the prospector-type strategy that increases audit risk and financial statements risk compared to the defender-type strategy. Our study contributes by finding a relation between the audit quality literature and the strategic management literature. Further study should consider broader measures of audit quality instead of the Big Four audit firms.

Interpersonal Skill-based Audit Team Brainstorming: Solution for Fraud Detection Yusar Sagara; Putri Puspa Alkotdriyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The auditor should ensure the freedom of financial statements from material misstatements due to error or fraud. Brainstorming refers to a group discussion that facilitates the auditor's communication in finding solutions to a problem or discussion related to a specific problem by generating ideas. Good Interpersonal Skills are used as a supporting basis for carrying out these procedures. This study explains how Brainstorming helps Fraud Detection and how auditors use interpersonal Skills as a basis for supporting Fraud Detection through Brainstorming. This study was conducted using a survey questionnaire distributed to 181 auditors working for accounting firms in DKI Jakarta using a purposive sampling method. A structural equation model using Lisrel 8.80 program was used to analyze the data. The results showed that Interpersonal Skills had a significant positive effect on Fraud Detection through Audit Team Brainstorming. The results showed that Interpersonal Skills had a significant positive effect on Fraud Detection through Audit Team Brainstorming. This research is expected to provide information that auditors must have good Interpersonal Skills in supporting their careers and strengthening relationships with teammates. Even though there is an inherent risk, the implementation of the Audit Team Brainstorming strongly supports the Fraud Detection carried out by the auditor by conducting discussions related to the factors and forms of fraud and identifying appropriate audit procedures and methods for the audit process.

The Effect of Intellectual Capital Performance on Company's Financial Performance Bella Pramathana; Wahyu Widarjo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study analyzes the effect of intellectual capital performance on the company's financial performance in the current year and the following year. We use the Modified Value Added Coefficient (MVAIC) to measure the performance of company's intellectual capital. The research sample is companies listed on the Indonesia Stock Exchange (BEI) 2015-2017 which are included in the High-IC intensive industries category based on the classification of the Global Industries Classification Standard (GICS). Samples were obtained using purposive sampling technique in order to obtain 112 companies with a total of 336 observations. The data analysis technique was conducted by using panel data regression. This study results indicate that intellectual capital performance has positive and significant effect on the company's financial performance for the current year. However, it does not significantly affect the company's financial performance in the following year. This study contributes to the accounting literature development, especially the important role of intellectual capital in improving financial performance of company.

Antecedents And Determinants Of Taxpayer’s Perceptions Of Tax Evasion Behavior Nurul Shafika; Zaki Fakhroni
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research was conducted to prove that behavior can occur because of the intention to do so. The population in this study are individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Samarinda. Sampling is by judgment sampling method, calculate using the Slovin measurement determined by 100 respondents. The data collection method using a survey method using questionnaires. The results of this study indicate that the intention to behave as antecedents positively affects the three determinants of taxpayer's perceptions of tax evasion, namely tax authorities services, tax justice, and tax compliance costs. The authors find that attitude toward behavior, and perceived behavioral control are predictors of intention to commit tax evasion. Factor cited as couraging tax evasion in this study is tax compliance cost. While for the tax authority's services and tax justice do not affect the taxpayer’s perceptions of tax evasion. This research find out the pattern of taxpayers when they commit tax evasion, starting from the perception of the taxpayer's intention. This study recommends that necessary measures should be taken by tax authorities to improve revenue collection and reduce tax evasion.

Does Spirituality In The Workplace Reflect The Relationship Between Accounting And Corruption Prevention? Pupung Purnamasari; Annisa Nadiyah Rahmani; Rudy Hartanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study was to discuss and analyze the implementation of accounting for acts of corruption prevention in Indonesia by using spirituality in the workplace. The respondents in this study were professional people (forensic accountants at BPKP and BPK Indonesia) who were the right representatives to improve the quality of the generalization of research results. This study uses quantitative descriptive analysis and structural equation modeling (SEM) with a sample of 189 respondents. The results of this study indicate a positive relationship between the application of forensic accounting and corruption prevention, a positive relationship between the implementation of forensic accounting and spirituality in the workplace, and a positive relationship between spirituality in the workplace and corruption prevention. In particular, the results illustrated that spirituality in the workplace positively influenced the relationship between the implementation of forensic accounting and corruption prevention. This finding provides a sign for Government Agencies, especially BPK and BPKP auditors to improve their understanding of the implementation of Forensic Accounting for forensic auditors.

Sharia Internal Control towards Organizational Commitment: Implementation and its’ Implication Abdul Azis
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to investigate the correlation between organizational commitment, organizational culture, ownership structure, good corporate governance and internal sharia control. The participants of the study consisted of 244 active employees working as leaders at the Surgical Department of Andi Makkasau Hospital, Parepare. The Partial Least Square (PLS) path modelling was used in data analysi. Employees who have high organizational commitment and can implement internal sharia control in doing their work will have better performance. This can help reduce the rate of employee turnover and increasing employee attendance rates and also become intellectual property in the field of Islamic economics.

The Testing Model of Financial Management Ability of Small and Medium Enterprises (SMEs) Maya Sari; Irfan Irfan; Jufrizen Jufrizen; Leni Deli
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to know the effect of financial literacy directly or indirectly through financial management of SMEs in Medan city by financial inclusion. The research uses quantitative method to associative approach with the data technic analysis using path analysis. Data were complied through questionnaries, interviews and documentation from a sample of 205 SMEs. The result of the research concludes that financial literacy affects to financial inclusion, the financial inclusion affects to the financial management ability, financial literacy affects to the financial management ability positively and significantly. Financial literacy also affects to financial management on SMEs in Medan city directly or indirectly. The limitation of this study is the lack of empirical research of SMEs in Medan city. The Implications of this research is that SMEs in maintaining and developing business competition in the future.

Framing Effect And Belief Adjustment Model In Investment Judgment Luciana Spica Almilia; Putri Wulanditya; Riski Aprilia Nita
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the framing effect and belief adjustment model of the investment decision. A previous study examined partially the effect of framing and belief adjustment models. This research used experiment method. Research method is 2 x 2 x 2 mixed design experiment (between and within subject). Experiment method of 2 x 2 x 2 includes disclosure pattern (step by step and end of sequence), evidence order (good news followed by bad news and bad news followed by good news), and Framing Effect (negative frame and positive frame). Research participants in this research are: non-professional investor and professional investor. The number of participants in this research is 274 people consisting of 154 participants from non-professional investors and 120 participants from professional investors. The experiment was done by researcher in June to October 2015. The results showed framing effect, the order of presentation and the presentation of information patterns affect investors in making investment decisions. The contribution for financial accountancy literature is that this research tries to conduct reconstruction on puzzle of investment decision making model.

Covid-19 Learning Concerning Financial Planning Importance and Household Accounting Whedy Prasetyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to identify the financial planning activities of individual households in dealing with Covid-19. Two regression models were used for the hypothesis test. Data were collected using a questionnaire with multi-staged methods, namely direct distribution and telephone. There are 59 individual household respondents in Malang Raya (Malang Regency, Malang City, and Batu City) - East Java, but 54 are complete and processed. The results showed that a significant relationship of individual behavior in household financial planning importance was strongly influenced by saving activities, focus on expenditures, emergency funds preparation, and attention to credit, so basic assumptions for expanding household financial planning based on individual household perceptions of responding to Covid-19 proved to be empirically consistent. Furthermore, household financial planning is the main factor in applying household accounting. This evidence has common goals for implementing a new mindset to responsibilities control of household financial transactions. A situation that is internal to the Covid-19 epidemic which requires social distancing of changes in the needs of a physical nature (economic shock)

Page 1 of 2 | Total Record : 15

1 2

Filter by Year

2020 2020

Filter By Issues

All Issue Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress) Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Ihyaul Ulum

Contact Email
jrak.umm@gmail.com

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ihyaul Ulum

Contact Email jrak.umm@gmail.com

Phone +6285732485677

Journal Mail Official jrak.umm@gmail.com

Editorial Address Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ihyaul Ulum

Contact Email
jrak.umm@gmail.com

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286

Location
Kota malang,

Jawa timur

INDONESIA