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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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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 11 Documents
 1   2 
Search results for , issue "Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan" : 11 Documents clear
ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District) Endang Dwi Wahyuni; Guntur Kumar Mubaroq; Sri Wahjuni Latifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.07 KB) | DOI: 10.22219/jrak.v9i1.6883

Abstract

This study aims to describe the application of E-Village Budgeting System at Genteng Wetan Village based on Banyuwangi Regent Regulation No. 15 of 2015 about Village Finance Management. And analyze the effectiveness of E-Village Budgeting System Based on indicators of technology-based information systems. This research method is Descriptive research using qualitative approach. The results of this study show that Village Finance Management using E-Village Budgeting System in Genteng Wetan Village is in accordance with Banyuwangi Regent Regulation No. 15 year 2015. Security aspect is sufficient but there are still some deficiencies such as the autosave data and external disturbances. Aspects of Speed already good can be seen from the fast E-Village Budgeting system in input, process, and analyze data. Aspects of Accuracy are good enough but still needed separator to reduce errors in input data. Variation Aspects Report (output) and Relevance is sufficient can be seen from the results or outputs are produced in accordance with applicable accounting standards. The quality of financial reports generated with the help of the E-Village Budgeting system is good. So, in general the application of E-Village Budgeting system is quite good and effective.  However, there are still some lack of security aspects of the E-Village Budgeting System At Genteng Wetan Village
MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING Edi Edi; Santi Yopie
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (904.794 KB) | DOI: 10.22219/jrak.v9i1.7001

Abstract

This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can make earning for the firm to become more qualified                 The research populations were taking from the non-financial reports of companies listed in Indonesia Stock Exchange in the period 2008 until 2016. The sample used for this research are 248 firm or 1.240 observation data which was using purposive sampling method.                  This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version.            The result indicates that management ability, independent directors and the total number of directors significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.
TECHNOLOGY ACCEPTANCE MODEL AS A PREDICTOR OF SIMDA USAGE Devi Febrianti; Bambang Hariadi; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.031 KB) | DOI: 10.22219/jrak.v9i1.7175

Abstract

The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OPD) in the Pemerintah Kabupaten Pasuruan with a total sample of 282 respondents. The samples selected by judgment sampling method. Analysis technique using PLS (Partial Least Square) with WarpPLS 5.0 software The findings of this study, first, job relevance and result demonstrability is positively related to perceived usefulness. Second, perceived ease of use, perceived enjoyment, and  perceived usefulness is positively related to attitude. Third, perceived usefulness and attitude is positively related to behavioral intention. Furthermore, behavioral intention is positively related to behavior of SIMDA usage. 
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP TOWARDS EXECUTIVE COMPENSATION CONSIDERED BY THE PERFORMANCE OF THE COMPANY Wahyu Puspita Maharani; Evy Rahman Utami
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1066.534 KB) | DOI: 10.22219/jrak.v9i1.7879

Abstract

This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The sample selection method used purposive sampling so that sampling is in accordance with the criteria that have been set by the researcher. The number of samples used in this study were 209 companies. The analytical tool used was multiple regression analysis and path analysis to measure the mediating variables. The results of this study indicated that institutional ownership has a positive and significant effect on company performance, institutional ownership did not directly influence executive compensation and the company's performance variable was able to mediate the relationship of institutional ownership to executive compensation.
THE INFLUENCE OF ACCOUNTING STANDARDS AND CREDIT RISK DIFFERENCES TO BANK PROFITABILITY (Studies in Commercial Banks and Rural Banks in Indonesia 2015 - 2017) Ersa Tri Wahyuni; Ajie Kristanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.315 KB) | DOI: 10.22219/jrak.v9i1.8204

Abstract

Small commercial banks and large rural banks or Bank Perkreditan Rakyat (BPR) are comparable in terms of the services they offer and their capital. However, they have to use different accounting standards. Small commercial banks apply SAK and implement PSAK 55 while BPR apply SAK ETAP. PSAK 55 stipulates a more sophisticated method for impairment calculation compared to SAK ETAP. This research aims to analyze the influence of the difference accounting standards, credit risk (NPL), and bank efficiency (BOPO) to the Bank profitability. The data comes from the financial reports of 19 commercial banks and 18 BPR during 2015-2017. The results of regression anaysis reveal that the implementation of SAK Umum and BOPO has a significant negative influence to the Bank profitability. This research provides an important information to assist DSAK-IAI’s plans to revise SAK ETAP by adopting IFRS for SME in the near future. The research suggests if BPR adopts IFRS for SME in the future, their profitability may decline due to PSAK 55’s impairment method in the IFRS for SME.
ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY Pupung Purnamasari; Indah Umiyati
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.123 KB) | DOI: 10.22219/jrak.v9i1.8208

Abstract

Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years. Analisis dilakukan dengan menggunakan regresi loglinier. Hasil penelitian menunjukkan bahwa terdapat fenomena asymmetric cost behavior pada perusahaan yang terdaftar di BEI dan pilihan strategi perusahaan berpengaruh secara moderat terhadap asymmetric cost behavior.
INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY Nila Bilqis Maharani; Faisal Faisal
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.521 KB) | DOI: 10.22219/jrak.v9i1.8220

Abstract

This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent with resource- based theory, this finding suggests that intellectual capital is a strategic resource that can generate a value for company to gain a superior performance and competitive advantage.  
THE EFFECT OF IMPLEMENTATION OF LECTURE PERFORMANCE MEASUREMENT SYSTEM AND THE ROLE CLARITY OF LECTURER PERFORMANCE: A STUDY OF TESTING MEDIATION EFFECT Hafiez Sofyani; Ietje Nazaruddin
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.718 KB) | DOI: 10.22219/jrak.v9i1.8246

Abstract

Fenomena rendahnya kinerja para dosen di banyak universitas di Indonesia menyebabkan inisiasi beberapa universitas untuk mengembangkan sistem pengukuran kinerja dosen (SPKD). Hingga saat ini, penelitian yang mengkaji dampak penerapan SPKD terhadap kinerja dosen itu sendiri sangat sulit ditemukan. Oleh karena itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi SPKD dan kejelasan peran terhadap kinerja dosen. Pengujian kejelasan peran sebagai variabel pmediasi juga dicoba. Dengan menggunakan 203 data dari kuesioner yang disebarkan kepada dosen-dosen di universitas swasta terkemuka di Indonesia (terakreditasi "sangat bagus" dan mereka yang memiliki program internasionalisasi), kami menguji hipotesis menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa implementasi SPKD dan kejelasan peran secara signifikan memiliki efek positif terhadap kinerja dosen. Selain itu, penelitian ini juga menyimpulkan bahwa kejelasan peran juga memiliki peran sebagai variabel pemediasi.
THE PATTERNS OF INTEGRATED REPORTING: A COMPARATIVE STUDY OF COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGES AND INDONESIA STOCK EXCHANGES Anis Chariri
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.284 KB) | DOI: 10.22219/jrak.v9i1.8248

Abstract

Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated reporting with different level of information. This study aims at investigating the integrated reporting patterns of companies from two different reporting regimes (mandatory vs voluntary). Using annual reports of companies listed on the JSE and IDX, this study find that there are differences in seven of nine dimensions of integrated reporting among companies listed in the two markets. The only dimensions of integrated reporting with the similar patterns between the two regimes are ethical leadership and compliance with laws, codes, rules, and standards. The study contributes to the need for considering the institutional differences in studying integrated reporting issues and provide the regulators with the need for preparing relevant standards as a guidance for integrated reporting implementation
FAMILY CONTROL, INSTITUTIONAL OWNERSHIP, AND DIVIDEND POLICY OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Muhammad Madyan; Harlina Meidiaswati; Nugroho Sasikirono; Muhammad Hadyan Herlambang
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.564 KB) | DOI: 10.22219/jrak.v9i1.8293

Abstract

This study is conducted to examine the effect of family share ownership on the dividend policy of manufacturing companies in the Indonesia Stock Exchange (IDX). In this study, we also examine the moderating effect of institutional ownership on the relationship between family ownership and dividend policy. The number of observations 137 firm-years, consisting of family companies in the manufacturing sector listed on the IDX in the period 2013-2016. The test results show that family ownership has a positive effect on the dividend payout ratio. Research also shows that institutional ownership weakens the relationship between family ownership and dividend payout ratio.

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