Jurnal Reviu Akuntansi dan Keuangan
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.
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<![CDATA[Understanding of MSME Owners in Sidoarjo Regency in The Preparation of Financial Statements Based on SAK EMKM ]]>
<![CDATA[Rahayu, Duwi]]>;
<![CDATA[Hanif, Aisha]]>;
<![CDATA[Shifa Chofifah, Geulis]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.28071
<![CDATA[Purpose: This study examines the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) actors in preparing financial statements based on the Indonesian Financial Accounting Standards (SAK) for EMKM. This study focuses on MSMEs that are members of the Sidoarjo Food and Beverage Association (ASMAMINDA) in Sidoarjo Regency. Methodology/approach: This research uses quantitative research methods. The data used in this study are primary data collected through distributing questionnaires directly to respondents. The population in this study were 60 participants consisting of administrators and members of ASMAMINDA UMKM. The sampling technique used in this study was saturated sampling. The data analysis technique used in this research is multiple linear analysis. Findings: The findings of this study indicate that the level of education does not affect the understanding of SAK EMKM. Likewise, educational background does not affect the understanding of SAK EMKM, as well as business age. However, business scale has a significant effect on the understanding of SAK EMKM. In addition, the provision of information and socialization has a significant impact on the understanding of SAK EMKM. Practical Implications : This research provides practical implications for MSMEs to increase understanding of SAK EMKM as the responsibility of MSME actors in preparing financial reports. Originality/ Value : This study analyzes the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) incorporated in the Sidoarjo Food and Beverage Association (ASMAMINDA).]]>
<![CDATA[CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective ]]>
<![CDATA[Mikrad]]>;
<![CDATA[Galuh Febrianto, Hendra]]>;
<![CDATA[Eky Pambudi, Januar]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.33888
<![CDATA[Research aims: The aim of this research isto test and analyze the influence of CEO dualism on digital governance, General Meeting of Shareholders (GMS) and Cash ETR. Then digital corporate governance, and Cash ETR influence firm value. Design/Methodology/Approach: This research uses a quantitative approach based on associative-causality. As for the data collection techniques used in this research, it is the study of libraries and documentation of secondary data. This study uses path analysis (Path Analysis). Research findings: The results of this study are CEO dualism giving positive and significant influence on digital corporate governance, GMS and Cash ETR. In addition, digital corporate governance and Cash RTR also give positive and meaningful influence to firm value. Theoretical contribution/ Originality: The research provides a theoretical contribution that in discussing agency theory and stewardship theory there is a gap where the interests of managers that are always different in the interest of stakeholders have a gap with the theory of stewardships that wants the existence of managers to take precedence on cohesion, partnership, empowerment and mutual trust. Practitioner/Policy implication: The policy implications obtained in this study are the importance of the government in elevating policies in particular that relate to taxes on companies that already involve management as well as digital transactions as planned by the OECD. Research limitation/Implication: The research has the limitation that companies that go public on the Indonesian stock exchange have not fully implemented digital governance and implemented GMS digitally, so not all consumer goods companies are listed as samples of research.]]>
<![CDATA[Fraud Diamond Model To Detecting Financial Reporting Fraud: Effectiveness Social Media Transparency as A Moderating ]]>
<![CDATA[Juanda, Ahmad]]>;
<![CDATA[Setyawan, Setu]]>;
<![CDATA[Candra Inata, Lia]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.33984
<![CDATA[Purpose: The purpose of this study is to test and analyze pressure factors, opportunities, rationalization and capability in detecting financial statement fraud. Also, testing and analyzing the effectiveness of social media transparency in moderating the perspective of the diamond fraud model to detect indications of financial statement fraud. Methodology/approach: The data used in this study are secondary data obtained by documentation techniques. The population of this study is all State-Owned Enterprise (SOE) companies in 2022. Findings: The results found that there was a positive influence between pressure, opportunity and the ability to detect financial statement fraud, while the negative effect was only found in rationalization. The effectiveness of social media transparency strengthens the relationship between pressure variables, rationalization, the ability to detect indications of financial statement fraud. Meanwhile, the effectiveness of social media transparency weakens the relationship between opportunity variables to detect indications of financial statement fraud. Practical implications: This research contribution can be used as input to companies to detect model factors, namely diamond fraud in detecting financial statement fraud and can be used for investors to be more careful in investing funding in certain companies through the impact of financial statement fraud. Originality/value: The Diamond fraud model in detecting financial statement fraud with its moderation variable is the effectiveness of social media transparency. This research is a replication and development of previous research, the difference: this study uses data from all state-owned companies, to strengthen the theory of the new diamond fraud model and ascertain whether it can be used as a reference to find out the causes of financial statement fraud, this study uses the effectiveness of social media transparency as a moderation variable]]>
<![CDATA[Does Financial Technology Lending and Financial Literacy Affect Crime? Evidence From Indonesia ]]>
<![CDATA[Nugraha, Handy]]>;
<![CDATA[Putriani, Santi]]>;
<![CDATA[Febriani, Hanifah]]>;
<![CDATA[Kuncoro, Trian Gigih]]>;
<![CDATA[Anas, Muhammad]]>;
<![CDATA[Puspitasari, Inda Fresti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.34734
<![CDATA[Purpose: This research aims to investigate the relationship between FinTech Lending and Financial Literacy on Crime (fraud, embezzlement, and corruption). This research provides knowledge about the impact of FinTech Lending which can increase crime and financial literacy which can reduce crime. Methodology/approach: This study employs panel data consisting of 34 provinces in Indonesia with observations in 2019 and 2022 due to data availability. The secondary data used was collected from official Indonesian government institutions (OJK and BPS). To achieve the purpose, a quantitative approach and panel data regression analysis methods are applied. Panel data provides more variability, less collinearity among variables, and more degrees of freedom. This can lead to more efficient estimators and more precise inference of model parameters. Based on the Hausman test, the estimated model is Random Effects (RE). Findings: The results of this research show that FinTech Lending has a significant positive impact on the growth of crime, while Financial Literacy has a negative impact on the growth of crime. This indicates that as the use of FinTech Lending increases, crime rates also increase, and higher levels of Financial Literacy help reduce the growth of crime. Practical implications: The results of this research can be used as material for consideration by the government in creating a comprehensive legal framework through the establishment of a Law on FinTech. Originality/value: To the best of the researcher's knowledge, this research is the first research to investigate the influence of FinTech Lending and Financial Literacy on Crime Rates in Indonesia using a quantitative approach, whereas previous research used a qualitative approach.]]>
<![CDATA[Kepercayaan Sebagai Jembatan: Menggali Hubungan Antara Kemudahan Penggunaan Dan Keamanan Dalam Niat Menggunakan ]]>
<![CDATA[Santoso, Budi]]>;
<![CDATA[Rahayu, Jekti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.35661
<![CDATA[Purpose: The purpose of the study is to examine how trust influences users' intentions to use by mediating perceived security and convenience of use. Methodology/approach: The population in this study is all users using Kopra by Mandiri Tapal Kuda Region, East Java in 2024. Based on the results of sample calculations using G*power, the minimum sample size is 472 respondents, so the researchers used 500 respondents using the proportional random sampling method or random sampling. The Structural Equation Model (SEM) is the data analysis tool used in this study. Findings: Trust and intention to use are positively impacted by perceived security and convenience of use. Use intention is positively impacted by trust. Through trust, perceived security and ease of use both positively influence the inclination to use. Practical implications: The practical implications of this research are that organizations can increase the adoption rate of their services, reduce churn rates, and build long-term relationships with users through the trust built from the ease and security of services. Originality/value: trust as an intervening variable because customer trust in using Kopra by Mandiri will have an impact on increasing intentions to use Kopra by Mandiri which is supported by perceived ease of use and security.]]>
<![CDATA[Prudence's Impact On The Quality Of Financial Reports When It Comes To Reducing Financial Activities ]]>
<![CDATA[Suharsono, Riyanto Setiawan]]>;
<![CDATA[Halim, Moh.]]>;
<![CDATA[Dura, Justita]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.35995
<![CDATA[Purpose: The research aims to analyze prudence in reducing financial distress on the quality of company financial reports in Indonesia. Methodology/approach: The population in this research is all companies listed on the Indonesian Stock Exchange. Based on the results of sample calculations using G*power, the minimum sample size is 472 respondents, so the researchers used 500 companies using the proportional random sampling method. The data analysis method used in this research is the Structural Equation Model (SEM). Findings: Financial distress has a positive effect on prudence. Financial distress has a positive impact on the quality of financial reports. Prudence has a positive effect on the quality of financial reports. Financial distress has a positive impact on the quality of financial reports through prudence. Practical implications: The practical implication of this research is that by understanding and applying the principle of prudence in financial reporting, companies in Indonesia can reduce the risk of financial distress and improve the quality of their financial reports, which will support more stable and sustainable economic growth. Originality/value: Prudence is an intervening variable because prudence is a measure of company profits in one period so it will impact the quality of financial reports.]]>
<![CDATA[3P (Propel, Plunge, Portray): A Reflective Analysis Of The Accountant's Role In Embedding Sustainability In MSMEs ]]>
<![CDATA[Ika wahyuni, Nining]]>;
<![CDATA[Ganis Sukoharsono, Eko]]>;
<![CDATA[Roekhudin]]>;
<![CDATA[Baridwan, Zaki]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36170
<![CDATA[Purpose: This research aims to construct the role of accountants in embedding sustainable business practices in MSMEs. Methodology/approach: In constructing the role, the researcher used a participatory action research (PAR) approach. To represent various types of accounting professions, this study used accountant educators as participants. Data were collected through observations, interviews, and group discussion forums. After going through a triangulation process to check its validity, the data was then processed by thematic analysis. Findings: This research successfully constructs the role of accountants in instilling sustainable business practices consisting of three role pillars, namely 3P: propel, plunge, and portray. The three pillars mean that the accountant is a figure capable of being a propel to move every business towards more sustainable conditions. Accountants can act as sustainability change agents by plunging directly into business practices to motivate, facilitate and initiate sustainable business practices. Accountants are also someone who can portray sustainable business practices carried out by a business entity by acting as a preparer of sustainability reports. Practical implications: The results of this study suggest that with this triple role, accountants can further increase their contribution in assisting business entities in implementing the triple bottom line. Originality/value: The research uses an action research approach in the field of sustainability accounting.]]>
<![CDATA[The Impact Of Information Asymmetry On Esg And Intellectual Capital In Reducing Equity Costs ]]>
<![CDATA[Nabila, Firda Ainun]]>;
<![CDATA[Saraswati, Erwin]]>;
<![CDATA[Prastiwi, Arum]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36204
<![CDATA[Purpose: This study examines the effect of intellectual capital and ESG disclosures on equity costs, with information asymmetry as a moderating variable. Methodology/approach: This quantitative study uses an explanatory approach, focusing on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Secondary data from annual reports were analyzed using Moderated Regression Analysis. Findings: The results of the study show that intellectual capital disclosure and ESG can reduce the cost of capital. High information asymmetry can weaken the negative relationship between ICD on the cost of capital. Practical implications: For companies with the results of this study, it can be considered to maximize the benefits of ESG ICD disclosure in reducing the cost of capital, companies need to focus on reducing information asymmetry. This can be done through the presentation of more complete, detailed, and verifiable information about ESG and ICD performance. Originality/value: Including information asymmetry as a moderating variable, this study offers a new perspective, highlighting how the effect of intellectual capital and ESG disclosures on equity costs depends on information distribution, a factor previously underexplored.]]>
<![CDATA[Determinants of Firm Value: The Role of Corporate Social Responsibility as Moderation ]]>
<![CDATA[Maulidya Al Afshana, Dida]]>;
<![CDATA[Ika Prajawati, Maretha]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36272
<![CDATA[Purpose: Examine and offer empirical evidence on how financial decisions, namely investment decision, funding decision, and dividend policy affect firm value, with Corporate Social Responsibility (CSR) as a moderation. Methodology/approach: This study employs quantitative research methodology alongside Moderated Regression Analysis (MRA) method using SPSS analysis tool. Data used are financial reports and sustainability reports. Population for this research is manufacturing firms operating in primary consumer goods sector within beverage and processed food industry that are publicly listed on the Indonesia Stock Exchange (BEI) during period 2021 to 2023 with a total of 42 firms. Sampling involved purposive sampling, resulting in a sample of 6 firms. Findings: Results of this research reveal that investment decision and funding decision positively impact firm value significantly, whereas dividend policy doesn’t demonstrate any influence on firm value. CSR is unable to moderate the relationship between how investment decision, funding decision, and dividend policy on firm value. Practical implications: This research provides benefits for new knowledge in the field of management, especially financial management in the application of scientific studies related to investment decisions, funding decisions, dividend policies and company value and can be a guide and consideration for companies in making decisions so they can maximize company value. Originality/value: This research uses Corporate Social Responsibility (CSR) as a moderating variable which is measured by CSRDI.]]>
<![CDATA[Efficiency, Competitiveness And Resilience Of Banking: A Systematic Literature Review ]]>
<![CDATA[Sylvia]]>;
<![CDATA[Maarif, Mohammad Syamsul]]>;
<![CDATA[Hermadi, Irman]]>;
<![CDATA[Asikin, Zenal]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36352
<![CDATA[Purpose: This study aims to analyze and classify the literature on efficiency, competitiveness and resilience of banking systems. The banking sector remains in a state of development, contending with problems including heightened competitiveness, regulatory pressures, and technological advancements. By sustaining equilibrium among efficiency, competitiveness, and resilience, banks can persist in flourishing within a dynamic environment. Methodology/ Approach: by conducting literature studies published between 2015-2023 in the journal listed in the Journal Citation Report. It is then analyzed according to a systematic literature review approach involving interpretation-based assessments of research methodologies and critical findings in the study. Findings: The direction of this research is expected in the future to have implications for academics and practitioners. This study found that Resilience is essential for banks to successfully confront the difficulties and hazards that periodically emerge. Practical Implications: Banks must consistently prioritize enhancing their resilience by formulating effective strategies and perpetually fortifying their security systems and adherence to relevant norms and regulations. Originality/value: This study indicates varios way to analyzing the elements, tactics, and regulations necessary to achieve banking efficiency, competitiveness, and resilience. ]]>
