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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 484 Documents
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THE MODERATING ROLE OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN NON PROFIT SHARING FINANCING, PROFIT SHARING FINANCING AND CREDIT RISK TO FINANCIAL PERFORMANCE OF ISLAMIC BANK Nurmawati, Binar Arum; Rahman, Aulia Fuad; Baridwan, Zaki Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.715 KB) | DOI: 10.22219/jrak.v10i1.10628

Abstract

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.
ADOPTION OF FREE/OPEN SOURCE SOFTWARE PRODUCTS IN HEALTHCARE INDUSTRY: AN INDONESIAN CASE STUDY Putratama, Surya Handika; Ali, Syaiful
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.652 KB) | DOI: 10.22219/jrak.v10i1.11232

Abstract

Industri layanan kesehatan secara luas menggunakan produk-produk Sistem Informasi Manajemen Rumah Sakit (SIMRS) tidak berbayar/open source sebagai alternatif dari produk-produk SIMRS komersial. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang membuat institusi mengadopsi produk SIMRS tidak berbayar/open source. Kerangka Teknologi-Organisasi-Lingkungan (TOE) diterapkan untuk memeriksa fenomena adopsi produk tersebut. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data dikumpulkan menggunakan pendekatan tatap muka dan wawancara telepon. Tujuh responden dari tiga lembaga berpartisipasi dalam penelitian ini. Hasil menunjukkan tiga faktor utama untuk mengadopsi produk, yaitu (a) biaya adopsi yang terjangkau, (b) fitur produk lengkap, dan (c) dukungan dari pengembang produk. Faktor-faktor lain seperti pengembangan kolaboratif dan dorongan peraturan pemerintah Indonesia juga menentukan keputusan untuk mengadopsi HMIS tidak berbayar/open source.
ROLE OF LOCUS OF CONTROL AND UNDERSTANDING OF ACCOUNTANT ETHICS ON ACCOUNTANT ETHICAL BEHAVIOR Kristianti, Ika Puspita; Kristiana, Deranika Ratna
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22.18 KB) | DOI: 10.22219/jrak.v10i1.9415

Abstract

The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus of control, individual demographical characteristics and the accountant’s understanding of the code of ethics into the accountant’s ethical behavior. This study use the basic theoretical framework of Kohlberg’s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to modified study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotter’s and the accountant’s understanding of the code of ethics. This study is a quantitative study using a survey method to find the effect of independent variables, partially and simultaneously to ethical behavior. We analyze sample responses of 96 respondents who works as an accountant in financial industries include banks and non-banks. The result shows that locus of control and the accountant’s understanding of the code of ethics relates positively and significantly to accountant’s ethical behavior, while demographic characteristics are not a predictor of ethical behavior among accountant profession
THE EFFECT OF MURABAHA FINANCING, PROFIT SHARING FINANCING, INTELLECTUAL CAPITAL, AND NON PERFORMING FINANCING (NPF) ON FINANCIAL PERFORMANCE Azizah, Siti Nur; Mukaromah, Septiana
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.102 KB) | DOI: 10.22219/jrak.v10i1.11323

Abstract

The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Financial Services Authority for the 2014-2018 period. Data collection techniques in this study used purposive sampling. Methods of analysis of the data used analysis of regression linear multiple. The result of the study financing murabahah have positive significant on financial performance, profit sharing has not effect on financial performance. Capital Employed (B_VACA) and Non Performing Financing (NPF) have a negative effect on financial performance. While Human Capital (iB_VAHU) and Structural Capital (iB_STVA) have not effect on financial performance.
HERDING BEHAVIOUR AROUND FED FUND RATE ANNOUNCEMENTS IN SOUTHEAST ASIA Arisanti, Ike
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.777 KB) | DOI: 10.22219/jrak.v10i1.10652

Abstract

This study aims to detect herding behavior in the Southeast Asian capital market after the announcement of the fed fund rate in 2018. The population used in this study are all companies listed on the Indonesia, Malaysia, Thailand, Vietnam, Philippines stock exchanges. The sample collection technique in this study used purposive sampling. The method used to detect herding behavior using CSAD was developed by Chang, Cheng, and Khorana (2000). The results of the study found a herding behavior. . Empirical test results from the regression showed the coefficient γ2 is negative and meets the level of confidence at the level of 95%. The ability of the regression results to meet the expected level of confidence, then empirically this can conclude the existence of herding behavior. This means supporting the hypothesis in Hi, thus in aggregate it appears that during the observation period herding behavior occurred after the Fed Fund Rate 2018 was announced Keywords : Fund Fed Rates, Herding, Southeast Asia
Efektifitas Peran BPKP dalam Pembinaan dan Pengawasan Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Wibisono, Arif Fajar
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.202 KB) | DOI: 10.22219/jrak.v7i1.09

Abstract

The purpose of this paper is to analyze the effectiveness of Indonesia’s government internalauditor Badan Pengawasan Keuangan Pembangunan (BPKP) role on supervison dan controllingon implementation aplication Sistem Informasi Manajemen Daerah (SIMDA). This research isa qualitative research by using descriptive analysis and interview with senior auditor in BPKPYogyakarta, he is a coordinator ini goverment accounting region. This result are minimum human resources, the low government budget, and employee are difficult to changing to the newworking method made be the problems in efektiveness of supervison and controling implementation SIMDA. The limitation on this research is only the one kind of supervison and controllingon SIMDA aplication. The future research must be another prosedures supervision and controlling in BPK and more object research.Key words: BPKP, Efektiveness, SIMDA
ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District) Wahyuni, Endang Dwi; Mubaroq, Guntur Kumar; Latifah, Sri Wahjuni
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
USE OF FINANCIAL RATIOS AND GOOD CORPORATE GOVERNANCE TO PREDICT FINANCIAL DISTRESS Fahlevi, Endriz Devianti; Mukhibad, Hasan
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.318 KB) | DOI: 10.22219/jrak.v8i2.34

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dan penerapan good corporate governance untuk memprediksi financial distress. Populasi penelitian ini adalah koperasi simpan pinjam yang terdaftar di Dinas Koperasi Kabupaten Semarang pada tahun 2014 – 2016 yaitu 42 koperasi. Pemilihan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 26 koperasi (78 unit analisis selama tiga tahun penelitian). Teknik analisis data menggunakan analisis regresi logistik yang diolah dengan SPSS 20. Hasil dari penelitian ini menunjukkan bahwa likuiditas tidak berpengaruh terhadap financial distress, profitabilitas tidak berpengaruh terhadap financial distress, dan leverage tidak berpengaruh terhadap financial distress. Peran anggota tidak berpengaruh terhadap financial distress dan kehadiran pengurus dalam RAT tidak berpengaruh terhadap financial distress, sedangkan kehadiran pengawas dalam RAT berpengaruh negatif signifikan terhadap financial distress. Hasil penelitian ini dapat disimpulkan bahwa prediksi financial distress dapat dipengaruhi oleh kehadiran pengawas dalam RAT dalam koperasi.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi Bawafi, Muhammad Hosen; Prasetyo, Adi
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.421 KB) | DOI: 10.22219/jrak.v5i1.4993

Abstract

The purpose of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure on corporate value with profitability as a moderating variable. The research method that used in this research is quantitative and using analysis tool that is called SPSS. The result of this research is profitability variable as moderating variable proved empirically influence significantly correlation Corporate Social Responsibility and company value. In other words profitability can strengthen the influence of Corporate Social Responsibility to the value of the company at the time of high profitability of the company, and otherwise profitability can reduce the value of the company at the time of low profitability of the company. Keywords: CSR, Disclosure, Profitability, Value’s Company.
CORPORATE SIZE, PROFITABILITY, LIQUIDITY AND ACCURACY OF CORPORATE INTERNET REPORTING TIME Juanda, Ahmad; Rachmasari, Fathiya
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.017 KB) | DOI: 10.22219/jrak.v10i1.11349

Abstract

This research aims to determine the effect of company size, profitability and liquidity on corporate internet reporting timeliness which is focused on manufacture companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses manufacture companies that listed on IDX period 2018, which uses purposive sampling as the method to choose samples.  122 manufacture companies are selected as the samples of this research. Data analysis techniques in this research used ordinal logistic  regression that has previously been fulfilled goodness fit and parallel lines test. The result of this research is company size has a negative effect on corporate internet reporting timeliness that causes corporate internet reporting timelines of the samples companies become shorter, which means better timeliness meanwhile profitability and liquidity do not affect corporate internet reporting timeliness of samples’ companies. This study contributes to the reference related to factors that affect the timeliness of corporate internet reporting.

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