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Ihyaul Ulum
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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
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INDONESIA
Jurnal Reviu Akuntansi dan Keuangan
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
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Search results for , issue "Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan" : 15 Documents clear
Political Correspondence And Public Pressure: Study Of Environmental And Water Performance Fidiana Fidiana
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.15830

Abstract

This study aims to examine public pressure and political correspondence on environmental and water disclosures. Specifically, based upon a panel dataset of 114 Indonesian listed firms operating in highly risk water industries (Miscellaneous Industry, Basic Industry, Consumer Goods Industry, Agriculture, and Mining) during 2017–2019, we use regression models to analyze the relationships between water disclosure based on the GRI 300 (environmental) and 303 (water) guidelines and public pressure and political-connected firms. Our empirical results show the positive influence of public pressure and environmental and water disclosure. Meanwhile, political correspondence has no bearing on water-related disclosures, implying that every firm undertakes the disclosure without regard for political ties. The digital era has changed the supervisory mechanism to be tighter so that each issuer cannot take shelter in political ties to ignore their business responsibilities. The results of this study have important policy implication, particularly regarding the commitment to water-related reporting, the amount of disclosure remains low, which could be due to a lack of demand from stakeholders or a lack of need for water reporting to provide legitimacy. This suggests that firms will enhance their water commitment using GRI standards and disclose more detailed in financial statements.  
Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result Nur Habib; Lela Nurlaela Wati; Amalia Kusuma Wardini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.17655

Abstract

This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.
Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model Poppy Dian Indira Kusuma; Bambang Agus Pramuka; Sugiarto; Icuk Rangga Bawono
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.18151

Abstract

Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.
The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers Risqi Aji Ardhianto; Icuk Rangga Bawono; Yudha Aryo Sudibyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.18501

Abstract

This study aims to determine the effect of tax justice and the quality of tax service services on the voluntary compliance of MSME taxpayers in Pekalongan City with trust in the tax authority as an intervening variable. This research is a survey research with a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires to 100 MSMEs registered in the Pekalongan Tax Office. The sample was selected by the purposive sampling technique. The collected data is processed and analyzed using the SmartPLS 3.0 application. The results of this study indicate that (1) tax justice has no effect on the voluntary compliance of MSME taxpayers, (2) the quality of tax service services has a positive effect on the voluntary compliance of MSME taxpayers, (3) trust in tax authorities has a positive effect on the voluntary compliance of MSME taxpayers, (4) trust in tax authorities can mediate the effect of tax justice on the voluntary compliance of MSME taxpayers, (5) trust in tax authorities can mediate the effect of tax service quality on the voluntary compliance of MSME taxpayers.
Competence, Work Experience, And Integrity On The Performance Of Auditor : The Role Of Professionalism Sigit Hermawan; Cindi Dwianti Roswita; Sarwenda Biduri; Ratna Nugraheni; Iffah Qonitah
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.19307

Abstract

This study aims to determine the effect of competence, work experience, and integrity on auditor performance with professionalism as an intervening variable. This study uses a quantitative approach. The sample in this study was 44 with purposive sampling technique. The population of this research are auditors who work in Public Accounting Firms in Surabaya. Data collection techniques using questionnaires with the help of validity and reliability tests. The data analysis technique used in this research is Partial Least Square (PLS). The results of this study indicate that (1) Competence has no significant effect on Auditor Performance, (2) Work Experience has no significant effect on Auditor Performance, (3) Integrity has a significant effect on Auditor Performance, (4) Competence has no significant effect on Professionalism, (5) Work Experience has a significant effect on Professionalism, (6) Integrity has a significant effect on Professionalism, (7) Professionalism has a significant effect on Auditor Performance, (8) Competence has no significant effect on Auditor Performance through Professionalism, (9) Work Experience has a significant effect on Auditor Performance through Professionalism, (10) Integrity has no significant effect on Auditor Performance through Professionalism.
Determinants of Carbon Tax Implementation Whedy Prasetyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20177

Abstract

Empirically this study examines the relationship between carbon tax implementation with several variables, namely voluntary awareness, behavior change, business performance, business size and business growth. The multiple regression model analysis is based on 52 respondents of companies in East Java that run forestry, energy and transportation businesses in Malang Raya (Malang Regency, Malang City, Batu City), Pasuruan Regency and Blitar Regency. The results showed that the implementation of the carbon tax was significantly and positively associated with voluntary awareness and business size, and significantly and negatively associated with business performance. The results of the study did not succeed in supporting the hypothesis of a relationship between the implementation of carbon taxes with behavioral changes and business growth. These results indicate that the carbon tax implementation a based on the polluters-pay principle takes place. A philosophy that reflects of carbon tax function as a sustainable activity towards being more efficient, low-carbon and environmentally friendly. Internal awareness of Taxpayer regarding carbon emission rates application or carbon pricing in the business activities carried out. The economic value of carbon that influences the realization Sustainability Report implementation.
Personal Values, Ethical Behavior And Trust: External Auditor Perspective Agung Prasetyo Nugroho Wicaksono; Firda Ayu Amalia
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1187.061 KB) | DOI: 10.22219/jrak.v12i1.20386

Abstract

This study aims to analyze the impact of linear personal values on the ethical behavior of auditors and ethical behavior on trust. The research method applied in this study is a quantitative method with SEM-PLS with a confirmatory factor analysis (CFA) approach through first order and second order CFA. Data analysis using SMART-PLS 3. There are two results in this study. The results of the first study show that the ethical behavior of auditors is not influenced by personal values. The result of the second study is that ethical behavior affects auditor trust. The limitation of this research is that the data used is limited to respondents in one KAP. Future research is expected to be able to diversify respondents from various KAPs.
Do Government Characteristics Affect E-Government Maturity? Arief Rahman
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20543

Abstract

The purpose of this research is to examine empirical evidence of the effect of human resource competence, information quality, government complexity, area, and size of government on the maturity of e-government of provincial government in Indonesia. The research applied purposive sampling method, and examined 21 provinces in Indonesia for the year of 2018-2020. This study uses secondary data from Central Bureau of Statistics, websites of provincial government, and data from Ministry of State Apparatus Empowerment and Reformation of Bureaucracy (KemenPAN RB). Since this research involved multiyear data, therefore data panel analysis using Common Effect Method was applied. The results show that human resource competence and government complexity significantly influence the maturity of e-government. However, information quality, width of area and size of government do not influence maturity of e-government. The results are important for the government in developing e-government systems. Implications of the research are further discussed in the paper.
Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective Alfriadi Dwi Atmoko
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.872 KB) | DOI: 10.22219/jrak.v12i1.20803

Abstract

This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique.  Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.
Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach Bayu Pamungkas; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1090.239 KB) | DOI: 10.22219/jrak.v12i1.15866

Abstract

This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits. 

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